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INVESTMENT IN MINERA SANTA CRUZ S.A. ("MSC") - SAN JOSE MINE (Tables) | 12 Months Ended
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Dec. 31, 2016
INVESTMENT IN MINERA SANTA CRUZ S.A. (“MSC”) - SAN JOSE MINE |
Schedule of change in the entity's investment in MSC |
|  | Year ended December 31, 2016 |  | Year ended December 31, 2015
Investment in MSC, beginning of the period |  | $ | 167,107 |  | $ | 177,018
Attributable net income (loss) from MSC |  |  | 15,961 |  |  | (2,859)
Amortization of fair value increments |  |  | (12,274) |  |  | (10,669)
Income tax benefit |  |  | 9,264 |  |  | 15,942
Dividend distribution received |  |  | (17,738) |  |  | (548)
Impairment of investment in MSC |  |  | — |  |  | (11,777)
Investment in MSC, end of the period |  | $ | 162,320 |  | $ | 167,107
Summary of MSC's financial information from operations |
|  | Year ended December 31, |
|  | 2016 |  | 2015 |  | 2014 |
Minera Santa Cruz S.A. (100% basis) |  |  |  |  |  |  |  |  |  |
Net Sales |  | $ | 235,961 |  | $ | 186,095 |  | $ | 213,013 |
Production costs applicable to sales |  |  | (173,679) |  |  | (158,615) |  |  | (173,274) |
Net income (loss) |  |  | 31,976 |  |  | (5,835) |  |  | (5,300) |
Portion attributable to McEwen Mining Inc. (49% basis) |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 15,961 |  | $ | (2,859) |  | $ | (2,597) |
Amortization of fair value increments |  |  | (12,274) |  |  | (10,669) |  |  | (13,190) |
Income tax benefit |  |  | 9,264 |  |  | 15,942 |  |  | 10,503 |
Income (loss) from investment in MSC, net of amortization |  | $ | 12,951 |  | $ | 2,414 |  | $ | (5,284) |

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- Definition Tabular disclosure of MSC's financial information from operations. + References No definition available. + Details
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- Definition Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66011266&loc=d3e33918-111571 + Details
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