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SEGMENT INFORMATION - EBITDA Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2020 | Mar. 31, 2020 | Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2020 | Jun. 30, 2019
Reconciliation of consolidated Segment Adjusted EBITDA to net income |  |  |  |  |  |
Consolidated Segment Adjusted EBITDA | $ 62,056 |  | $ 165,263 |  | $ 173,757 | $ 371,907
General and administrative | (13,822) |  | (19,521) |  | (27,260) | (37,333)
Depreciation, depletion and amortization | (83,559) |  | (76,913) |  | (157,480) | (148,052)
Asset impairment |  |  |  |  | (24,977) |
Goodwill impairment |  |  |  |  | (132,026) |
Interest expense, net | (11,416) |  | (10,573) |  | (23,643) | (21,904)
Acquisition gain |  |  |  |  |  | 177,043
Income tax (expense) benefit | 77 |  | (186) |  | 182 | (80)
Acquisition gain attributable to noncontrolling interest |  |  |  |  |  | (7,083)
NET INCOME (LOSS) ATTRIBUTABLE TO ARLP | (46,664) |  | 58,070 |  | (191,447) | 334,498
Noncontrolling interest | (15) |  | 114 |  | 61 | 7,290
NET INCOME (LOSS) | $ (46,679) | $ (144,707) | $ 58,184 | $ 283,604 | $ (191,386) | $ 341,788

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