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SEGMENT INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside (1) | ​ | $ | 1,481,556 | ​ | $ | 883,334 | ​ | $ | 141,525 | ​ | $ | 42 | ​ | $ | 60,244 | ​ | $ | 2,566,701 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 65,572 | ​ | ​ | (65,572) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 1,481,556 | ​ | ​ | 883,334 | ​ | ​ | 141,525 | ​ | ​ | 65,614 | ​ | ​ | (5,328) | ​ | ​ | 2,566,701 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 861,288 | ​ | ​ | 516,471 | ​ | ​ | 16,532 | ​ | ​ | 24,451 | ​ | ​ | (14,024) | ​ |  | 1,404,718 | ​
Segment Adjusted EBITDA (3) | ​ |  | 514,118 | ​ | ​ | 330,723 | ​ | ​ | 121,508 | ​ | ​ | 41,163 | ​ | ​ | 4,661 | ​ |  | 1,012,173 | ​
Total assets | ​ |  | 966,102 | ​ | ​ | 488,427 | ​ | ​ | 781,184 | ​ | ​ | 315,592 | ​ | ​ | 237,121 | ​ |  | 2,788,426 | ​
Capital expenditures (4) | ​ |  | 257,885 | ​ | ​ | 116,217 | ​ | ​ | — | ​ | ​ | 400 | ​ | ​ | 4,836 | ​ |  | 379,338 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside (1) | ​ | $ | 1,296,305 | ​ | $ | 928,087 | ​ | $ | 154,897 | ​ | $ | 56 | ​ | $ | 40,622 | ​ | $ | 2,419,967 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 60,624 | ​ | ​ | (60,624) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 1,296,305 | ​ | ​ | 928,087 | ​ | ​ | 154,897 | ​ | ​ | 60,680 | ​ | ​ | (20,002) | ​ | ​ | 2,419,967 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 806,080 | ​ | ​ | 464,029 | ​ | ​ | 15,395 | ​ | ​ | 21,871 | ​ | ​ | (23,497) | ​ |  | 1,283,878 | ​
Segment Adjusted EBITDA (3) | ​ |  | 420,684 | ​ | ​ | 426,402 | ​ | ​ | 143,179 | ​ | ​ | 38,809 | ​ | ​ | 3,495 | ​ |  | 1,032,569 | ​
Total assets | ​ |  | 779,018 | ​ | ​ | 431,913 | ​ | ​ | 778,465 | ​ | ​ | 321,587 | ​ | ​ | 417,038 | ​ |  | 2,728,021 | ​
Capital expenditures (4) | ​ |  | 158,624 | ​ | ​ | 76,603 | ​ | ​ | — | ​ | ​ | 38,276 | ​ | ​ | 12,891 | ​ |  | 286,394 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues - Outside (1) | ​ | $ | 919,597 | ​ | $ | 545,539 | ​ | $ | 86,439 | ​ | $ | 69 | ​ | $ | 27,586 | ​ | $ | 1,579,230 | ​
Revenues - Intercompany | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 51,402 | ​ | ​ | (51,402) | ​ | ​ | — | ​
Total revenues (1) | ​ | ​ | 919,597 | ​ | ​ | 545,539 | ​ | ​ | 86,439 | ​ | ​ | 51,471 | ​ | ​ | (23,816) | ​ | ​ | 1,579,230 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Segment Adjusted EBITDA Expense (2) | ​ |  | 613,303 | ​ |  | 344,332 | ​ |  | 11,051 | ​ |  | 18,269 | ​ | ​ | (33,198) | ​ |  | 953,757 | ​
Segment Adjusted EBITDA (3) | ​ |  | 265,292 | ​ |  | 172,601 | ​ |  | 76,920 | ​ |  | 33,202 | ​ | ​ | 9,383 | ​ |  | 557,398 | ​
Total assets | ​ |  | 676,091 | ​ |  | 420,144 | ​ |  | 698,702 | ​ |  | 285,943 | ​ | ​ | 146,601 | ​ |  | 2,227,481 | ​
Capital expenditures (4) | ​ |  | 60,166 | ​ |  | 47,577 | ​ |  | — | ​ |  | 45 | ​ | ​ | 15,196 | ​ |  | 122,984 | ​
(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, |
​ |  | 2023 |  | 2022 |  | 2021 |
​ | ​ | (in thousands) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 1,368,787 | ​ | $ | 1,288,082 | ​ | $ | 944,419 | ​
Outside coal purchases | ​ |  | 36,149 | ​ |  | 151 | ​ |  | 6,372 | ​
Other expense (income) | ​ |  | (218) | ​ |  | (4,355) | ​ |  | 2,966 | ​
Segment Adjusted EBITDA Expense | ​ | $ | 1,404,718 | ​ | $ | 1,283,878 | ​ | $ | 953,757 | ​
​
(3) | Segment Adjusted EBITDA is defined as net income attributable to ARLP before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expense. 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, the most comparable GAAP financial measure, is reconciled to consolidated Segment Adjusted EBITDA:
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2023 |  | 2022 |  | 2021 |
​ | ​ | (in thousands) | ​
Net income | ​ | $ | 636,170 | ​ | $ | 588,158 | ​ | $ | 183,369 | ​
Noncontrolling interest | ​ | ​ | (6,052) | ​ | ​ | (1,958) | ​ | ​ | (598) | ​
Net income attributable to ARLP | ​ | $ | 630,118 | ​ | $ | 586,200 | ​ | $ | 182,771 | ​
General and administrative | ​ |  | 79,096 | ​ |  | 80,425 | ​ |  | 70,275 | ​
Depreciation, depletion and amortization | ​ |  | 267,982 | ​ |  | 276,670 | ​ |  | 264,794 | ​
Interest expense, net | ​ |  | 26,697 | ​ |  | 35,296 | ​ |  | 39,141 | ​
Income tax expense | ​ |  | 8,280 | ​ |  | 53,978 | ​ |  | 417 | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 1,012,173 | ​ | $ | 1,032,569 |  | $ | 557,398 | ​
​
(4) | Capital expenditures shown exclude $110.9 million, $92.6 million and $31.0 million paid for oil & gas acquisitions in 2023, 2022 and 2021, respectively. See Note 3 – Acquisitions for more information.
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2023 |  | 2022 |  | 2021 |
​ | ​ | (in thousands) | ​
Operating expenses (excluding depreciation, depletion and amortization) | ​ | $ | 1,368,787 | ​ | $ | 1,288,082 | ​ | $ | 944,419 | ​
Outside coal purchases | ​ |  | 36,149 | ​ |  | 151 | ​ |  | 6,372 | ​
Other expense (income) | ​ |  | (218) | ​ |  | (4,355) | ​ |  | 2,966 | ​
Segment Adjusted EBITDA Expense | ​ | $ | 1,404,718 | ​ | $ | 1,283,878 | ​ | $ | 953,757 | ​
Reconciliation of consolidated Segment Adjusted EBITDA to net income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2023 |  | 2022 |  | 2021 |
​ | ​ | (in thousands) | ​
Net income | ​ | $ | 636,170 | ​ | $ | 588,158 | ​ | $ | 183,369 | ​
Noncontrolling interest | ​ | ​ | (6,052) | ​ | ​ | (1,958) | ​ | ​ | (598) | ​
Net income attributable to ARLP | ​ | $ | 630,118 | ​ | $ | 586,200 | ​ | $ | 182,771 | ​
General and administrative | ​ |  | 79,096 | ​ |  | 80,425 | ​ |  | 70,275 | ​
Depreciation, depletion and amortization | ​ |  | 267,982 | ​ |  | 276,670 | ​ |  | 264,794 | ​
Interest expense, net | ​ |  | 26,697 | ​ |  | 35,296 | ​ |  | 39,141 | ​
Income tax expense | ​ |  | 8,280 | ​ |  | 53,978 | ​ |  | 417 | ​
Consolidated Segment Adjusted EBITDA | ​ | $ | 1,012,173 | ​ | $ | 1,032,569 |  | $ | 557,398 | ​

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