XML 182 R52.htm IDEA: XBRL DOCUMENT v3.22.0.1

ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2021

Black lung benefits:

Reconciliation of changes in workers' compensation liability

​

​	​	​	​	​	​	​	​
​	​	December 31,					​
​	​	2021			2020		​
​	​	(in thousands)					​
Beginning balance	​	$	54,739	​	$	53,384	​
Accruals increase	​		5,168	​		5,146	​
Payments	​		(10,725)	​		(8,482)	​
Interest accretion	​		926	​		1,278	​
Valuation loss	​		3,340	​		3,413	​
Ending balance	​	$	53,448	​	$	54,739	​

Reconciliation of changes in pneumoconiosis benefit obligation

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2021			2020		​
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Benefit obligations at beginning of year	​	$	108,496	​	$	97,683	​
Service cost	​		4,021	​		3,526	​
Interest cost	​		2,545	​		2,998	​
Actuarial loss	​		161	​		7,787	​
Benefits and expenses paid	​		(3,907)	​		(3,498)	​
Benefit obligations at end of year	​	$	111,316	​	$	108,496	​

Components of pneumoconiosis and workers' compensation expense

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2021			2020			2019		​
​	​	(in thousands)								​
Black lung benefits:	​	​	​	​	​	​	​	​	​	​
Service cost		$	4,021	​	$	3,526	​	$	2,593	​
Interest cost (1)	​		2,545	​		2,998	​		3,044	​
Net amortization (1)	​		4,172	​		(686)	​		(4,582)	​
Total pneumoconiosis expense	​		10,738	​		5,838	​		1,055	​
Workers' compensation expense	​		8,339	​		12,305	​		17,541	​
Net periodic benefit cost	​	$	19,077	​	$	18,143	​	$	18,596	​

________________________________________

(1) Interest cost and net amortization is included in the Other income (expense) line item within our consolidated statements of income (see Note 2 – Summary of Significant Accounting Policies).

Pneumoconiosis benefits

Black lung benefits:

Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2021			2020			2019
​	​	(in thousands)								​
​	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​	$	(161)	​	$	(7,787)	​	$	(23,298)	​
Reversal of amortization item:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss (gain)	​		4,172	​		(686)	​		(4,582)	​
Total recognized in accumulated other comprehensive loss	​	$	4,011	​	$	(8,473)	​	$	(27,880)	​

Schedule of amount recognized in accumulated other comprehensive income

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2021			2020			2019
​	​	(in thousands)								​
Amount recognized in accumulated other comprehensive loss consists of:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​	$	36,388	​	$	40,399	​	$	31,927	​

Summary of information about amounts recognized in the consolidated balance sheets

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2021			2020
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Workers’ compensation claims	​	$	53,448	​	$	54,739	​
Pneumoconiosis benefit claims	​	​	111,316	​	​	108,496	​
Total obligations	​		164,764	​		163,235	​
Less current portion	​		(12,293)	​		(10,646)	​
Non-current obligations	​	$	152,471	​	$	152,589	​

X

- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for workers' compensation and pneumoconiosis benefits, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

No definition available.

+ Details

Name:	arlp_ScheduleOfAmountsRecognizedInBalanceSheetForBlackLungAndWorkersCompensationBenefitsTableTextBlock
Namespace Prefix:	arlp_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of workers' compensation expense and net periodic benefit expense for pneumoconiosis benefits.

+ References

No definition available.

+ Details

Name:	arlp_ScheduleOfBlackLungAndWorkersCompensationExpenseTableTextBlock
Namespace Prefix:	arlp_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in the liability for workers' compensation during the period.

+ References

No definition available.

+ Details

Name:	arlp_ScheduleOfReconciliationOfChangesInWorkersCompensationLiabilityTableTextBlock
Namespace Prefix:	arlp_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAccumulatedAndProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=124509347&loc=SL7669686-108580

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

+ Details

Name:	us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: