XML 53 R39.htm IDEA: XBRL DOCUMENT
v3.20.2

SEGMENT INFORMATION (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
SEGMENT INFORMATION |
Schedule of reportable segment results | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Illinois |  | ​ |  | ​ |  | Other and |  | Elimination |  | ​ | ​ |
​ |  | Basin |  | Appalachia |  | Minerals |  | Corporate |  | (1) |  | Consolidated |
​ | ​ | (in thousands) |
Three Months Ended September 30, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 210,360 | ​ | $ | 132,310 | ​ | $ | 9,721 | ​ | $ | 3,260 | ​ | $ | — | ​ | $ | 355,651 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,810 | ​ | ​ | (2,810) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 210,360 | ​ | ​ | 132,310 | ​ | ​ | 9,721 | ​ | ​ | 6,070 | ​ | ​ | (2,810) | ​ | ​ | 355,651 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 125,021 | ​ |  | 86,447 | ​ |  | 849 | ​ |  | 4,908 | ​ |  | (475) | ​ |  | 216,750 | ​
Segment Adjusted EBITDA (4) | ​ |  | 81,617 | ​ |  | 43,358 | ​ |  | 8,898 | ​ |  | 1,163 | ​ |  | (2,335) | ​ |  | 132,701 | ​
Capital expenditures | ​ |  | 3,815 | ​ |  | 14,541 | ​ |  | — | ​ |  | 219 | ​ |  | — | ​ |  | 18,575 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Three Months Ended September 30, 2019 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 276,042 | ​ | $ | 164,414 | ​ | $ | 14,177 | ​ | $ | 10,093 | ​ | $ | — | ​ | $ | 464,726 | ​
Revenues - Intercompany | ​ | ​ | 4,293 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,030 | ​ | ​ | (7,323) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 280,335 | ​ | ​ | 164,414 | ​ | ​ | 14,177 | ​ | ​ | 13,123 | ​ | ​ | (7,323) | ​ | ​ | 464,726 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 173,779 | ​ |  | 107,990 | ​ |  | 2,517 | ​ |  | 9,878 | ​ |  | (5,083) | ​ |  | 289,081 | ​
Segment Adjusted EBITDA (4) | ​ |  | 87,780 | ​ |  | 55,178 | ​ |  | 12,202 | ​ |  | 3,243 | ​ |  | (2,240) | ​ |  | 156,163 | ​
Capital expenditures | ​ |  | 49,829 | ​ |  | 25,056 | ​ |  | — | ​ |  | 630 | ​ |  | — | ​ |  | 75,515 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Nine Months Ended September 30, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 552,019 | ​ | $ | 367,523 | ​ | $ | 31,831 | ​ | $ | 10,243 | ​ | $ | — | ​ | $ | 961,616 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 8,166 | ​ | ​ | (8,166) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 552,019 | ​ | ​ | 367,523 | ​ | ​ | 31,831 | ​ | ​ | 18,409 | ​ | ​ | (8,166) | ​ | ​ | 961,616 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 383,486 | ​ | ​ | 240,116 | ​ | ​ | 2,851 | ​ | ​ | 13,697 | ​ | ​ | (1,161) | ​ |  | 638,989 | ​
Segment Adjusted EBITDA (4) | ​ |  | 157,803 | ​ | ​ | 121,416 | ​ | ​ | 29,534 | ​ | ​ | 4,710 | ​ | ​ | (7,005) | ​ |  | 306,458 | ​
Total assets | ​ |  | 1,082,992 | ​ | ​ | 470,261 | ​ | ​ | 616,491 | ​ | ​ | 468,590 | ​ | ​ | (406,994) | ​ |  | 2,231,340 | ​
Capital expenditures | ​ |  | 44,073 | ​ | ​ | 57,798 | ​ | ​ | — | ​ | ​ | 949 | ​ | ​ | — | ​ |  | 102,820 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Nine Months Ended September 30, 2019 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 952,941 | ​ | $ | 484,062 | ​ | $ | 37,333 | ​ | $ | 34,046 | ​ | $ | — | ​ | $ | 1,508,382 | ​
Revenues - Intercompany | ​ | ​ | 12,463 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 9,229 | ​ | ​ | (21,692) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 965,404 | ​ | ​ | 484,062 | ​ | ​ | 37,333 | ​ | ​ | 43,275 | ​ | ​ | (21,692) | ​ | ​ | 1,508,382 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 579,510 | ​ | ​ | 312,861 | ​ | ​ | 6,109 | ​ | ​ | 28,026 | ​ | ​ | (14,971) | ​ |  | 911,535 | ​
Segment Adjusted EBITDA (4) | ​ |  | 306,592 | ​ | ​ | 167,612 | ​ | ​ | 32,432 | ​ | ​ | 28,155 | ​ | ​ | (6,721) | ​ |  | 528,070 | ​
Total assets | ​ |  | 1,418,008 | ​ | ​ | 493,133 | ​ | ​ | 647,480 | ​ | ​ | 561,171 | ​ | ​ | (492,703) | ​ |  | 2,627,089 | ​
Capital expenditures (5) | ​ |  | 157,759 | ​ | ​ | 79,389 | ​ | ​ | — | ​ | ​ | 3,994 | ​ | ​ | — | ​ |  | 241,142 | ​
(1) | The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to our mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding, financing between segments and insurance premiums paid to Wildcat Insurance.
​
(2) | Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, administrative service revenues from affiliates, Wildcat Insurance revenues and brokerage coal sales.
​
(3) | Segment Adjusted EBITDA Expense includes operating expenses, coal purchases and other income. Transportation expenses are excluded as transportation revenues are recognized in an amount equal to transportation expenses when title passes to the customer.
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended | ​ | Nine Months Ended | ​
​ | ​ | September 30, | ​ | September 30, | ​
​ | ​ | 2020 |  | 2019 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Segment Adjusted EBITDA Expense | ​ | $ | 216,750 | ​ | $ | 289,081 | ​ | $ | 638,989 | ​ | $ | 911,535 | ​
Outside coal purchases | ​ |  | — | ​ |  | (10,599) | ​ |  | — | ​ |  | (15,910) | ​
Other expense | ​ |  | (723) | ​ |  | (228) | ​ |  | (1,456) | ​ |  | (370) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 216,027 | ​ | $ | 278,254 | ​ | $ | 637,533 | ​ | $ | 895,255 | ​
​
(4) | Segment Adjusted EBITDA is defined as net income (loss) attributable to ARLP before net interest expense, income taxes, depreciation, depletion and amortization, general and administrative expenses, settlement gain, asset and goodwill impairments and acquisition gain. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to our revenues and operating expenses, which are primarily controlled by our segments. Consolidated Segment Adjusted EBITDA is reconciled to net income as follows:
Reconciliation of consolidated Segment Adjusted EBITDA to net income |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended | ​ | Nine Months Ended | ​
​ | ​ | September 30, | ​ | September 30, | ​
​ | ​ | 2020 |  | 2019 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 132,701 | ​ | $ | 156,163 | ​ | $ | 306,458 | ​ | $ | 528,070 | ​
General and administrative | ​ |  | (13,871) | ​ |  | (17,885) | ​ |  | (41,131) | ​ |  | (55,218) | ​
Depreciation, depletion and amortization | ​ |  | (80,182) | ​ |  | (72,348) | ​ |  | (237,662) | ​ |  | (220,400) | ​
Asset impairments | ​ |  | — | ​ |  | (15,190) | ​ |  | (24,977) | ​ |  | (15,190) | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (132,026) | ​ | ​ | — | ​
Interest expense, net | ​ |  | (11,156) | ​ |  | (11,606) | ​ |  | (34,799) | ​ |  | (33,510) | ​
Acquisition gain | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 177,043 | ​
Income tax expense | ​ |  | (293) | ​ |  | (50) | ​ |  | (111) | ​ |  | (130) | ​
Acquisition gain attributable to noncontrolling interest | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (7,083) | ​
Net income (loss) attributable to ARLP | ​ | $ | 27,199 | ​ | $ | 39,084 | ​ | $ | (164,248) | ​ | $ | 373,582 | ​
Noncontrolling interest | ​ | ​ | 36 | ​ | ​ | 117 | ​ | ​ | 97 | ​ | ​ | 7,407 | ​
Net income (loss) | ​ | $ | 27,235 | ​ | $ | 39,201 | ​ | $ | (164,151) | ​ | $ | 380,989 | ​
​
(5) | Capital Expenditures shown exclude the AllDale Acquisition which occurred in January 2019 and Wing Acquisition whic h occurred in August 2019.

X
- Definition Tabular disclosure of all significant reconciling items in the reconciliation of consolidated segment adjusted EBITDA expense to consolidated operating expenses. + References No definition available. + Details
Name: | arlp_ReconciliationOfConsolidatedSegmentAdjustedEBITDAExpenseToOperatingExpenseTableTextBlock
Namespace Prefix: | arlp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of all significant reconciling items in the reconciliation of consolidated segment adjusted EBITDA to consolidated net income. + References No definition available. + Details
Name: | arlp_ReconciliationOfConsolidatedSegmentAdjustedEBITDAToNetIncomeTableTextBlock
Namespace Prefix: | arlp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration