XML 110 R57.htm IDEA: XBRL DOCUMENT
v3.22.4

SEGMENT INFORMATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
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, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside | ​ | $ | 1,296,305 | ​ | $ | 928,087 | ​ | $ | 141,441 | ​ | $ | 56 | ​ | $ | 40,622 | ​ | $ | 2,406,511 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 60,624 | ​ | ​ | (60,624) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 1,296,305 | ​ | ​ | 928,087 | ​ | ​ | 141,441 | ​ | ​ | 60,680 | ​ | ​ | (20,002) | ​ | ​ | 2,406,511 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 806,080 | ​ | ​ | 464,029 | ​ | ​ | 13,950 | ​ | ​ | 21,871 | ​ | ​ | (23,497) | ​ |  | 1,282,433 | ​
Segment Adjusted EBITDA (3) | ​ |  | 420,684 | ​ | ​ | 426,402 | ​ | ​ | 131,168 | ​ | ​ | 38,809 | ​ | ​ | 3,495 | ​ |  | 1,020,558 | ​
Total assets | ​ |  | 779,018 | ​ | ​ | 431,913 | ​ | ​ | 711,917 | ​ | ​ | 321,587 | ​ | ​ | 417,038 | ​ |  | 2,661,473 | ​
Capital expenditures (4) | ​ |  | 158,624 | ​ | ​ | 76,603 | ​ | ​ | — | ​ | ​ | 38,276 | ​ | ​ | 12,891 | ​ |  | 286,394 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 | ​
(1) | Revenues included in the Other, Corporate and Elimination column are attributable to intercompany eliminations, which are primarily intercompany coal royalties 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 Operating expenses (excluding depreciation, depletion and amortization), the most comparable GAAP financial measure, to consolidated Segment Adjusted EBITDA Expense: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 1,286,635 | ​ | $ | 943,257 | ​ | $ | 859,656 | ​
Outside coal purchases | ​ |  | 151 | ​ |  | 6,372 | ​ |  | — | ​
Other expense (income) | ​ |  | (4,353) | ​ |  | 3,020 | ​ |  | 1,593 | ​
Segment Adjusted EBITDA Expense | ​ | $ | 1,282,433 | ​ | $ | 952,649 | ​ | $ | 861,249 | ​
​
(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. Net income (loss), the most comparable GAAP financial measure, is reconciled to consolidated Segment Adjusted EBITDA:
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Net income (loss) | ​ | $ | 579,148 | ​ | $ | 178,755 | ​ | $ | (129,051) | ​
Noncontrolling interest | ​ | ​ | (1,958) | ​ | ​ | (598) | ​ | ​ | (169) | ​
Net income (loss) attributable to ARLP | ​ | $ | 577,190 | ​ | $ | 178,157 | ​ | $ | (129,220) | ​
General and administrative | ​ |  | 80,334 | ​ |  | 70,160 | ​ |  | 59,806 | ​
Depreciation, depletion and amortization | ​ |  | 273,759 | ​ |  | 261,377 | ​ |  | 313,387 | ​
Asset impairments | ​ |  | — | ​ |  | — | ​ |  | 24,977 | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 132,026 | ​
Interest expense, net | ​ |  | 35,297 | ​ |  | 39,141 | ​ |  | 45,478 | ​
Income tax expense | ​ |  | 53,978 | ​ |  | 417 | ​ |  | 35 | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 1,020,558 | ​ | $ | 549,252 |  | $ | 446,489 | ​
​ .
(4) | Capital Expenditures shown exclude the Belvedere Acquisition on September 9, 2022, Jase Acquisition on October 26, 2022 and the 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, |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 1,286,635 | ​ | $ | 943,257 | ​ | $ | 859,656 | ​
Outside coal purchases | ​ |  | 151 | ​ |  | 6,372 | ​ |  | — | ​
Other expense (income) | ​ |  | (4,353) | ​ |  | 3,020 | ​ |  | 1,593 | ​
Segment Adjusted EBITDA Expense | ​ | $ | 1,282,433 | ​ | $ | 952,649 | ​ | $ | 861,249 | ​
​
(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. Net income (loss), the most comparable GAAP financial measure, is reconciled to consolidated Segment Adjusted EBITDA:
Reconciliation of consolidated Segment Adjusted EBITDA to net income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Net income (loss) | ​ | $ | 579,148 | ​ | $ | 178,755 | ​ | $ | (129,051) | ​
Noncontrolling interest | ​ | ​ | (1,958) | ​ | ​ | (598) | ​ | ​ | (169) | ​
Net income (loss) attributable to ARLP | ​ | $ | 577,190 | ​ | $ | 178,157 | ​ | $ | (129,220) | ​
General and administrative | ​ |  | 80,334 | ​ |  | 70,160 | ​ |  | 59,806 | ​
Depreciation, depletion and amortization | ​ |  | 273,759 | ​ |  | 261,377 | ​ |  | 313,387 | ​
Asset impairments | ​ |  | — | ​ |  | — | ​ |  | 24,977 | ​
Goodwill impairment | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 132,026 | ​
Interest expense, net | ​ |  | 35,297 | ​ |  | 39,141 | ​ |  | 45,478 | ​
Income tax expense | ​ |  | 53,978 | ​ |  | 417 | ​ |  | 35 | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 1,020,558 | ​ | $ | 549,252 |  | $ | 446,489 | ​

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: | dtr-types: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: | dtr-types: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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=121556970&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 30 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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