XML 120 R38.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Leased Assets and Liabilities

Leased assets and liabilities include the following:

Description	Location	DECEMBER 31 2019
Assets
Operating	Operating lease right-of-use assets	$	11,398
Finance	Property, plant and equipment, net (a)	544
Liabilities
Current
Operating	Other current liabilities	$	1,318
Finance	Current maturities of long-term debt	558
Noncurrent
Operating	Operating lease liabilities	$	12,448
Finance	Long-term debt	85

^(a) Finance leased assets are recorded net of accumulated amortization of $1.9 million as of December 31, 2019.

Lease Expense

The components of lease expense were as follows for the year ended December 31, 2019:

Description	Location
Lease expense
Operating lease cost	Selling, general and administrative expenses	$	2,251
Finance lease cost:
Amortization of leased assets	Cost of sales	570
Interest on lease liabilities	Interest expense	18
Variable lease expense	Selling, general and administrative expenses	555
Short-term lease expense	Selling, general and administrative expenses	298
Total lease expense		$	3,692

Finance Leases, Future Minimum Payments

Future minimum finance and operating lease payments were as follows at December 31, 2019:

	Finance Leases				Operating Leases				Total
2020	$	567			$	2,193			$	2,760
2021	37				2,149				2,186
2022	37				2,175				2,212
2023	16				1,685				1,701
2024	—				1,661				1,661
Subsequent to 2024	—				9,330				9,330
Total minimum lease payments	657				19,193				$	19,850
Amounts representing interest	14				5,427
Present value of net minimum lease payments	$	643			$	13,766

Operating Leases, Future Minimum Payments

Future minimum finance and operating lease payments were as follows at December 31, 2019:

	Finance Leases				Operating Leases				Total
2020	$	567			$	2,193			$	2,760
2021	37				2,149				2,186
2022	37				2,175				2,212
2023	16				1,685				1,701
2024	—				1,661				1,661
Subsequent to 2024	—				9,330				9,330
Total minimum lease payments	657				19,193				$	19,850
Amounts representing interest	14				5,427
Present value of net minimum lease payments	$	643			$	13,766

Assumptions Used for Leases

The assumptions used in accounting for ASC 842 were as follows for the year ended December 31, 2019:

Lease term and discount rate
Weighted average remaining lease term (years)
Operating	9.63
Finance	0.75
Weighted average discount rate
Operating	6.99	%
Finance	5.95	%

Supplemental Cash Flow Information

The following table details cash paid for amounts included in the measurement of lease liabilities for the year ended December 31, 2019:

Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	2,299
Operating cash flows from finance leases	18
Financing cash flows from finance leases	534

X

- Definition

Lessee, Schedule Of Assumptions Used [Table Text Block]

+ References

No definition available.

+ Details

Name:	nacco_LesseeScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	nacco_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Lessee, Schedule of Leased Assets and Liabilities

+ References

No definition available.

+ Details

Name:	nacco_LesseeScheduleofLeasedAssetsandLiabilitiesTableTextBlock
Namespace Prefix:	nacco_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Lessee, Supplemental Cash Flow Information [Table Text Block]

+ References

No definition available.

+ Details

Name:	nacco_LesseeSupplementalCashFlowInformationTableTextBlock
Namespace Prefix:	nacco_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980

+ Details

Name:	us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980

+ Details

Name:	us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration