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v3.21.2

SEGMENT INFORMATION (Tables) | 6 Months Ended
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Jun. 30, 2021
SEGMENT INFORMATION |
Schedule of reportable segment results | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Coal Operations | ​ | Royalties | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | Illinois |  | ​ |  | ​ | ​ | ​ | ​ | Other and |  | Elimination |  | ​ | ​ | ​
​ |  | Basin |  | Appalachia |  | Oil & Gas |  | Coal | ​ | Corporate |  | (1) |  | Consolidated |
​ | ​ | (in thousands) |
Three Months Ended June 30, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 218,233 | ​ | $ | 120,723 | ​ | $ | 17,587 | ​ | $ | — | ​ | $ | 5,900 | ​ | $ | — | ​ | $ | 362,443 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 11,653 | ​ | ​ | 2,647 | ​ | ​ | (14,300) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 218,233 | ​ | ​ | 120,723 | ​ | ​ | 17,587 | ​ | ​ | 11,653 | ​ | ​ | 8,547 | ​ | ​ | (14,300) | ​ | ​ | 362,443 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 140,176 | ​ |  | 74,456 | ​ |  | 2,419 | ​ |  | 4,871 | ​ |  | 4,825 | ​ |  | (12,243) | ​ |  | 214,504 | ​
Segment Adjusted EBITDA (4) | ​ |  | 70,623 | ​ |  | 41,641 | ​ |  | 15,379 | ​ |  | 6,782 | ​ |  | 3,724 | ​ |  | (2,057) | ​ |  | 136,092 | ​
Capital expenditures | ​ |  | 12,515 | ​ |  | 10,382 | ​ |  | — | ​ |  | — | ​ |  | 1,292 | ​ |  | — | ​ |  | 24,189 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Three Months Ended June 30, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 137,787 | ​ | $ | 107,110 | ​ | $ | 7,847 | ​ | $ | — | ​ | $ | 2,458 | ​ | $ | — | ​ | $ | 255,202 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,778 | ​ | ​ | 2,497 | ​ | ​ | (9,275) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 137,787 | ​ | ​ | 107,110 | ​ | ​ | 7,847 | ​ | ​ | 6,778 | ​ | ​ | 4,955 | ​ | ​ | (9,275) | ​ | ​ | 255,202 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 111,967 | ​ |  | 74,227 | ​ |  | 1,119 | ​ |  | 3,021 | ​ |  | 4,147 | ​ |  | (6,940) | ​ |  | 187,541 | ​
Segment Adjusted EBITDA (4) | ​ |  | 22,667 | ​ |  | 30,279 | ​ |  | 6,881 | ​ |  | 3,757 | ​ |  | 807 | ​ |  | (2,335) | ​ |  | 62,056 | ​
Capital expenditures | ​ |  | 14,029 | ​ |  | 19,686 | ​ |  | — | ​ |  | — | ​ |  | 166 | ​ |  | — | ​ |  | 33,881 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Six Months Ended June 30, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 409,167 | ​ | $ | 229,342 | ​ | $ | 31,607 | ​ | $ | — | ​ | $ | 10,949 | ​ | $ | — | ​ | $ | 681,065 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,954 | ​ | ​ | 5,366 | ​ | ​ | (28,320) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 409,167 | ​ | ​ | 229,342 | ​ | ​ | 31,607 | ​ | ​ | 22,954 | ​ | ​ | 16,315 | ​ | ​ | (28,320) | ​ | ​ | 681,065 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 265,757 | ​ | ​ | 148,182 | ​ | ​ | 4,477 | ​ | ​ | 8,899 | ​ | ​ | 9,111 | ​ | ​ | (24,205) | ​ |  | 412,221 | ​
Segment Adjusted EBITDA (4) | ​ |  | 128,296 | ​ | ​ | 73,147 | ​ | ​ | 27,325 | ​ | ​ | 14,055 | ​ | ​ | 7,205 | ​ | ​ | (4,115) | ​ |  | 245,913 | ​
Total assets | ​ |  | 726,555 | ​ | ​ | 425,574 | ​ | ​ | 604,355 | ​ | ​ | 292,134 | ​ | ​ | 489,271 | ​ | ​ | (422,376) | ​ |  | 2,115,513 | ​
Capital expenditures | ​ |  | 28,916 | ​ | ​ | 22,048 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,662 | ​ | ​ | — | ​ |  | 55,626 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Six Months Ended June 30, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 341,659 | ​ | $ | 235,213 | ​ | $ | 22,110 | ​ | $ | 5 | ​ | $ | 6,978 | ​ | $ | — | ​ | $ | 605,965 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18,149 | ​ | ​ | 5,356 | ​ | ​ | (23,505) | ​ | ​ | — | ​
Total revenues (2) | ​ | ​ | 341,659 | ​ | ​ | 235,213 | ​ | ​ | 22,110 | ​ | ​ | 18,154 | ​ | ​ | 12,334 | ​ | ​ | (23,505) | ​ | ​ | 605,965 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (3) | ​ |  | 268,650 | ​ | ​ | 154,145 | ​ | ​ | 2,002 | ​ | ​ | 7,488 | ​ | ​ | 8,789 | ​ | ​ | (18,835) | ​ |  | 422,239 | ​
Segment Adjusted EBITDA (4) | ​ |  | 66,000 | ​ | ​ | 77,581 | ​ | ​ | 20,636 | ​ | ​ | 10,666 | ​ | ​ | 3,544 | ​ | ​ | (4,670) | ​ |  | 173,757 | ​
Total assets | ​ |  | 814,972 | ​ | ​ | 492,073 | ​ | ​ | 628,308 | ​ | ​ | 294,435 | ​ | ​ | 473,119 | ​ | ​ | (417,279) | ​ |  | 2,285,628 | ​
Capital expenditures | ​ |  | 40,258 | ​ | ​ | 43,257 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 730 | ​ | ​ | — | ​ |  | 84,245 | ​
(1) | The elimination column represents the elimination of intercompany transactions and is primarily comprised of coal royalties paid by certain of our coal operation entities to Alliance Resource Properties, 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 outside and affiliate revenues at the Matrix Group and coal brokerage activities. In addition, Other and Corporate includes affiliate revenues from administrative and Wildcat Insurance revenues services.
​
(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 | ​ | Six Months Ended | ​
​ | ​ | June 30, | ​ | June 30, | ​
​ | ​ | 2021 |  | 2020 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Segment Adjusted EBITDA Expense | ​ | $ | 214,504 | ​ | $ | 187,541 | ​ | $ | 412,221 | ​ | $ | 422,239 | ​
Outside coal purchases | ​ |  | (114) | ​ |  | — | ​ |  | (114) | ​ |  | — | ​
Other expense | ​ |  | (1,351) | ​ |  | (377) | ​ |  | (2,548) | ​ |  | (733) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 213,039 | ​ | $ | 187,164 | ​ | $ | 409,559 | ​ | $ | 421,506 | ​
​
(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 and asset and goodwill impairments. 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 | ​ | Six Months Ended | ​
​ | ​ | June 30, | ​ | June 30, | ​
​ | ​ | 2021 |  | 2020 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 136,092 | ​ | $ | 62,056 | ​ | $ | 245,913 | ​ | $ | 173,757 | ​
General and administrative | ​ |  | (17,492) | ​ |  | (13,822) | ​ |  | (32,996) | ​ |  | (27,260) | ​
Depreciation, depletion and amortization | ​ |  | (64,733) | ​ |  | (83,559) | ​ |  | (123,935) | ​ |  | (157,480) | ​
Asset impairments | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | (24,977) | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (132,026) | ​
Interest expense, net | ​ |  | (9,827) | ​ |  | (11,416) | ​ |  | (20,206) | ​ |  | (23,643) | ​
Income tax (expense) benefit | ​ |  | (5) | ​ |  | 77 | ​ |  | 7 | ​ |  | 182 | ​
Net income (loss) attributable to ARLP | ​ | $ | 44,035 | ​ | $ | (46,664) | ​ | $ | 68,783 | ​ | $ | (191,447) | ​
Noncontrolling interest | ​ | ​ | 130 | ​ | ​ | (15) | ​ | ​ | 208 | ​ | ​ | 61 | ​
Net income (loss) | ​ | $ | 44,165 | ​ | $ | (46,679) | ​ | $ | 68,991 | ​ | $ | (191,386) | ​

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