XML 36 R23.htm IDEA: XBRL DOCUMENT
v3.25.3

RIGHT OF USE ASSETS AND LEASES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
RIGHT OF USE ASSETS AND LEASES |
Schedule of lease expense |
|  |  |  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  |  |  | September 30, |  |  | September 30, |
|  | Expense Classification |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Operating lease expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of ROU asset |  | General and administrative |  | $ | 64,418 |  |  | $ | 112,098 |  |  | $ | 186,491 |  |  | $ | 204,570 |
Accretion of operating lease liability |  | General and administrative |  |  | 56,577 |  |  |  | 47,146 |  |  |  | 279,199 |  |  |  | 140,448 |
Total operating lease expense |  |  |  | $ | 120,995 |  |  | $ | 159,244 |  |  | $ | 465,690 |  |  | $ | 345,018 |
Finance lease expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of ROU asset |  | General and administrative |  | $ | 126,296 |  |  | $ | 126,296 |  |  | $ | 378,888 |  |  | $ | 252,592 |
Interest on lease liabilities |  | Interest expense |  |  | 453,340 |  |  |  | 445,222 |  |  |  | 1,357,059 |  |  |  | 888,463 |
Total finance lease expense |  |  |  | $ | 579,636 |  |  | $ | 571,518 |  |  | $ | 1,735,947 |  |  | $ | 1,141,056 |
Schedule of information related to leases |
|  | As of September 30, |  |  | As of December 31, |
Operating leases: |  | 2025 |  |  | 2024 |
Weighted-average remaining lease term: |  |  |  |  |  |
Operating leases (in years) |  |  | 4.00 |  |  |  | 4.61 |
Weighted-average discount rate: |  |  |  |  |  |  |  |
Operating leases |  |  | 9.78 | % |  |  | 10 | %
Finance lease: |  |  |  |  |  |  |  |
Finance lease (in years) |  |  | 37.65 |  |  |  | 38.39 |
Weighted-average discount rate: |  |  |  |  |  |  |  |
Finance lease |  |  | 9 | % |  |  | 9 | %
Schedule of future minimum lease payment |
|  | Operating |  |  | Finance |  |  |  |
Fiscal Year |  | Leases |  |  | Leases |  |  | Total |
2025 |  | $ | 1,045,841 |  |  | $ | 1,446,731 |  |  | $ | 2,492,572 |
2026 |  |  | 693,104 |  |  |  | 1,482,300 |  |  |  | 2,175,404 |
2027 |  |  | 704,330 |  |  |  | 1,518,757 |  |  |  | 2,223,087 |
2028 |  |  | 709,921 |  |  |  | 1,556,126 |  |  |  | 2,266,047 |
2029 |  |  | 140,766 |  |  |  | 1,594,429 |  |  |  | 1,735,195 |
Thereafter |  |  | 244,569 |  |  |  | 82,289,140 |  |  |  | 82,533,709 |
Discounted cash flows |  |  | 3,538,532 |  |  |  | 89,887,483 |  |  |  | 93,426,015 |
Less imputed interest |  |  | (487,793 | ) |  |  | (68,473,051 | ) |  |  | (68,960,844 | )
Present value of lease liabilities |  | $ | 3,050,739 |  |  |  | 21,414,432 |  |  | $ | 24,465,171 |

X
- References No definition available. + Details
Name: | arec_LeasesInformationTableTextBlock
Namespace Prefix: | arec_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | arec_RightOfUseAssetsAndLeasesAbstract
Namespace Prefix: | arec_
Data Type: | xbrli:stringItemType
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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481501/840-20-50-2 + Details
Name: | us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration