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SEGMENT INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2021
SEGMENT INFORMATION |
Schedule of reportable segment results | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Coal Operations | ​ | Royalties | ​ | Other, | ​ | ​ | ​ |
​ | ​ | Illinois |  | ​ |  | ​ | ​ | ​ | ​ | Corporate and |  | ​ | ​ | ​
​ |  | Basin |  | Appalachia |  | Oil & Gas |  | Coal | ​ | Elimination |  | Consolidated |
​ | ​ | (in thousands) |
Year Ended December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 919,597 | ​ | $ | 545,539 | ​ | $ | 77,185 | ​ | $ | 69 | ​ | $ | 27,586 | ​ | $ | 1,569,976 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 51,402 | ​ | ​ | (51,402) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 919,597 | ​ | ​ | 545,539 | ​ | ​ | 77,185 | ​ | ​ | 51,471 | ​ | ​ | (23,816) | ​ | ​ | 1,569,976 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 613,303 | ​ | ​ | 344,332 | ​ | ​ | 9,943 | ​ | ​ | 18,269 | ​ | ​ | (33,198) | ​ |  | 952,649 | ​
Segment Adjusted EBITDA (3) | ​ |  | 265,292 | ​ | ​ | 172,601 | ​ | ​ | 68,774 | ​ | ​ | 33,202 | ​ | ​ | 9,383 | ​ |  | 549,252 | ​
Total assets | ​ |  | 676,091 | ​ | ​ | 420,144 | ​ | ​ | 630,627 | ​ | ​ | 285,943 | ​ | ​ | 146,601 | ​ |  | 2,159,406 | ​
Capital expenditures (4) | ​ |  | 60,166 | ​ | ​ | 47,577 | ​ | ​ | — | ​ | ​ | 45 | ​ | ​ | 15,196 | ​ |  | 122,984 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 769,957 | ​ | $ | 500,330 | ​ | $ | 43,141 | ​ | $ | 105 | ​ | $ | 14,596 | ​ | $ | 1,328,129 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 42,112 | ​ | ​ | (42,112) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 769,957 | ​ | ​ | 500,330 | ​ | ​ | 43,141 | ​ | ​ | 42,217 | ​ | ​ | (27,516) | ​ | ​ | 1,328,129 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 543,264 | ​ | ​ | 320,656 | ​ | ​ | 4,106 | ​ | ​ | 18,249 | ​ | ​ | (25,026) | ​ |  | 861,249 | ​
Segment Adjusted EBITDA (3) | ​ |  | 213,876 | ​ | ​ | 171,362 | ​ | ​ | 39,773 | ​ | ​ | 23,968 | ​ | ​ | (2,490) | ​ |  | 446,489 | ​
Total assets | ​ |  | 738,315 | ​ | ​ | 440,815 | ​ | ​ | 613,916 | ​ | ​ | 288,525 | ​ | ​ | 84,445 | ​ |  | 2,166,016 | ​
Capital expenditures | ​ |  | 48,636 | ​ | ​ | 70,960 | ​ | ​ | — | ​ | ​ | 12 | ​ | ​ | 1,493 | ​ |  | 121,101 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2019 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 1,219,601 | ​ | $ | 644,389 | ​ | $ | 53,036 | ​ | $ | 23 | ​ | $ | 44,671 | ​ | $ | 1,961,720 | ​
Revenues - Intercompany | ​ | ​ | 16,690 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 57,737 | ​ | ​ | (74,427) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 1,236,291 | ​ | ​ | 644,389 | ​ | ​ | 53,036 | ​ | ​ | 57,760 | ​ | ​ | (29,756) | ​ | ​ | 1,961,720 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 791,795 | ​ |  | 424,387 | ​ |  | 7,811 | ​ |  | 21,445 | ​ | ​ | (40,542) | ​ |  | 1,204,896 | ​
Segment Adjusted EBITDA (3) | ​ |  | 349,810 | ​ |  | 215,187 | ​ |  | 46,997 | ​ |  | 36,315 | ​ | ​ | 23,692 | ​ |  | 672,001 | ​
Total assets | ​ |  | 1,092,188 | ​ |  | 489,378 | ​ |  | 643,213 | ​ |  | 292,436 | ​ | ​ | 69,479 | ​ |  | 2,586,694 | ​
Capital expenditures (4) | ​ |  | 188,928 | ​ |  | 111,729 | ​ |  | — | ​ |  | 352 | ​ | ​ | 4,849 | ​ |  | 305,858 | ​
(1) | Revenues included in the Other, Corporate and Elimination column are attributable to intercompany eliminations, which are primarily the coal royalties intercompany eliminations, outside revenues at the Matrix Group and other outside miscellaneous sales and revenue activities.
​
(2) | 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.
​ The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to Operating expenses (excluding depreciation, depletion and amortization): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Segment Adjusted EBITDA Expense | ​ | $ | 952,649 | ​ | $ | 861,249 | ​ | $ | 1,204,896 | ​
Outside coal purchases | ​ |  | (6,372) | ​ |  | — | ​ |  | (23,357) | ​
Other income (expense) | ​ |  | (3,020) | ​ |  | (1,593) | ​ |  | 561 | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 943,257 | ​ | $ | 859,656 | ​ | $ | 1,182,100 | ​
​
(3) | 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 expense, 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 (loss) as follows:
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 549,252 | ​ | $ | 446,489 |  | $ | 672,001 | ​
General and administrative | ​ |  | (70,160) | ​ |  | (59,806) | ​ |  | (72,997) | ​
Depreciation, depletion and amortization | ​ |  | (261,377) | ​ |  | (313,387) | ​ |  | (309,075) | ​
Asset impairments | ​ |  | — | ​ |  | (24,977) | ​ |  | (15,190) | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | (132,026) | ​ | ​ | — | ​
Interest expense, net | ​ |  | (39,141) | ​ |  | (45,478) | ​ |  | (45,496) | ​
Acquisition gain | ​ | ​ | — | ​ | ​ | — | ​ |  | 177,043 | ​
Income tax (expense) benefit | ​ |  | (417) | ​ |  | (35) | ​ |  | 211 | ​
Acquisition gain attributable to noncontrolling interest | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (7,083) | ​
Net income (loss) attributable to ARLP | ​ | $ | 178,157 | ​ | $ | (129,220) | ​ | $ | 399,414 | ​
Noncontrolling interest | ​ | ​ | 598 | ​ | ​ | 169 | ​ | ​ | 7,512 | ​
Net income (loss) | ​ | $ | 178,755 | ​ | $ | (129,051) | ​ | $ | 406,926 | ​
​ .
(4) | Capital Expenditures shown exclude the AllDale Acquisition on January 3, 2019, the Wing Acquisition on August 2, 2019 and Boulders Acquisition on October 13, 2021 (Note 3 – Acquisitions).
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Segment Adjusted EBITDA Expense | ​ | $ | 952,649 | ​ | $ | 861,249 | ​ | $ | 1,204,896 | ​
Outside coal purchases | ​ |  | (6,372) | ​ |  | — | ​ |  | (23,357) | ​
Other income (expense) | ​ |  | (3,020) | ​ |  | (1,593) | ​ |  | 561 | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 943,257 | ​ | $ | 859,656 | ​ | $ | 1,182,100 | ​
Reconciliation of consolidated Segment Adjusted EBITDA to net income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 549,252 | ​ | $ | 446,489 |  | $ | 672,001 | ​
General and administrative | ​ |  | (70,160) | ​ |  | (59,806) | ​ |  | (72,997) | ​
Depreciation, depletion and amortization | ​ |  | (261,377) | ​ |  | (313,387) | ​ |  | (309,075) | ​
Asset impairments | ​ |  | — | ​ |  | (24,977) | ​ |  | (15,190) | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | (132,026) | ​ | ​ | — | ​
Interest expense, net | ​ |  | (39,141) | ​ |  | (45,478) | ​ |  | (45,496) | ​
Acquisition gain | ​ | ​ | — | ​ | ​ | — | ​ |  | 177,043 | ​
Income tax (expense) benefit | ​ |  | (417) | ​ |  | (35) | ​ |  | 211 | ​
Acquisition gain attributable to noncontrolling interest | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (7,083) | ​
Net income (loss) attributable to ARLP | ​ | $ | 178,157 | ​ | $ | (129,220) | ​ | $ | 399,414 | ​
Noncontrolling interest | ​ | ​ | 598 | ​ | ​ | 169 | ​ | ​ | 7,512 | ​
Net income (loss) | ​ | $ | 178,755 | ​ | $ | (129,051) | ​ | $ | 406,926 | ​

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