WESTMORELAND COAL (WLBAQ) 10-Q 31 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 24, 2015
Document Documentand Entity Information [Abstract]
Entity Registrant Name	WESTMORELAND COAL Co
Entity Central Index Key	106,455
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		17,967,403

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 35,876	$ 14,258
Receivables:
Trade	136,720	143,052
Loan and lease receivables	9,258	10,493
Contractual third-party reclamation receivables	16,320	12,462
Other	14,497	19,923
Total receivables	176,795	185,930
Inventories	138,759	133,855
Deferred income taxes	15,181	13,083
Other current assets	13,567	13,645
Total current assets	380,178	360,771
Property, plant and equipment:
Land and mineral rights	504,353	500,226
Plant and equipment	1,006,901	956,112
Gross property, plant and equipment	1,511,254	1,456,338
Less accumulated depreciation, depletion and amortization	595,962	528,676
Net property, plant and equipment	915,292	927,662
Loan and lease receivables	58,627	73,180
Advanced coal royalties	18,725	17,508
Reclamation deposits	76,952	77,907
Restricted investments and bond collateral	128,167	164,389
Contractual third-party reclamation receivables, less current portion	99,040	104,021
Investment in joint venture	32,465	33,409
Intangible assets, net of accumulated amortization of $16.3 million and $15.3 million at June 30, 2015 and December 31, 2014, respectively	30,254	31,315
Other assets	37,906	39,416
Total Assets	1,777,606	1,829,578
Current liabilities:
Current installments of long-term debt	42,566	43,136
Revolving lines of credit	2,500	9,576
Accounts payable and accrued expenses:
Trade and other accrued liabilities	126,864	149,514
Interest payable	16,911	2,699
Production taxes	46,756	45,747
Workers' compensation	661	671
Postretirement medical benefits	13,263	13,263
SERP	368	368
Deferred revenue	13,176	13,175
Asset retirement obligations	49,860	43,289
Other current liabilities	27,177	52,459
Total current liabilities	340,102	373,897
Long-term debt, less current installments	990,768	932,075
Workers' compensation, less current portion	6,148	6,315
Excess of black lung benefit obligation over trust assets	11,638	11,252
Postretirement medical benefits, less current portion	293,340	293,156
Pension and SERP obligations, less current portion	44,925	49,779
Deferred revenue, less current portion	30,097	35,255
Asset retirement obligations, less current portion	401,403	409,456
Intangible liabilities, net of accumulated amortization of $14.0 million and $13.5 million at June 30, 2015 and December 31, 2014, respectively	4,004	4,538
Deferred income taxes	45,704	34,852
Other liabilities	32,268	28,448
Total liabilities	2,200,397	2,179,023
Shareholders' deficit:
Preferred stock of $1.00 par value Authorized 5,000,000 shares; issued and outstanding nil shares at June 30, 2015 and 91,669 at December 31, 2014	0	92
Common stock of $0.01 par value as of June 30, 2015 and $2.50 par value as of December 31, 2014, Authorized 30,000,000 shares; Issued and outstanding 17,952,320 shares at June 30, 2015 and 17,102,777 shares at December 31, 2014	180	42,756
Other paid-in capital	228,362	185,644
Accumulated other comprehensive loss	(145,686)	(124,296)
Accumulated deficit	(517,242)	(468,902)
Total Westmoreland Coal Company shareholders’ deficit	(434,386)	(364,706)
Noncontrolling interest	11,595	15,261
Total deficit	(422,791)	(349,445)
Total Liabilities and Shareholders' Deficit	$ 1,777,606	$ 1,829,578

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Intangible assets, accumulated amortization	$ 16.3	$ 15.3
Intangible liabilities, accumulated amortization	$ 14	$ 13.5
Preferred stock, par value (in USD per share)	$ 1	$ 1
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	91,669
Preferred stock, shares outstanding	0	91,669
Common stock, par value (in USD per share)	$ 0.01	$ 2.50
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	17,952,320	17,102,777
Common stock, shares outstanding	17,952,320	17,102,777

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenues	$ 348,959	$ 287,956	$ 720,444	$ 468,159
Costs, expenses and other:
Cost of sales	285,480	248,389	587,189	387,019
Depreciation, depletion and amortization	34,263	24,479	72,322	40,538
Selling and administrative	28,508	28,709	55,228	42,040
Heritage health benefit expenses	2,162	3,388	5,221	6,932
Loss (gain) on sale/disposal of assets	784	(43)	1,013	(5)
Restructuring charges	103	7,543	656	7,941
Gain (loss) on derivative, net	6,178	5,930	902	5,930
Income from equity affiliates	(1,653)	(799)	(3,678)	(799)
Other operating loss	0	0	0	151
Total costs, expenses and other	355,825	317,596	718,853	489,747
Operating income (loss)	(6,866)	(29,640)	1,591	(21,588)
Other income (expense):
Interest expense	(25,304)	(21,786)	(50,039)	(42,584)
Loss on extinguishment of debt	0	(12,635)	0	(12,635)
Interest income	2,567	1,582	4,707	1,884
Gain (loss) on foreign exchange	(1,313)	2,649	795	(4,141)
Other income	534	483	726	576
Total other income (expense)	(23,516)	(29,707)	(43,811)	(56,900)
Loss before income taxes	(30,382)	(59,347)	(42,220)	(78,488)
Income tax expense	7,469	3,807	9,509	3,697
Net loss	(37,851)	(63,154)	(51,729)	(82,185)
Less net loss attributable to noncontrolling interest	(1,246)	0	(3,392)	0
Net loss attributable to Westmoreland Coal Company	(36,605)	(63,154)	(48,337)	(82,185)
Less preferred stock dividend requirements	0	209	0	470
Net loss applicable to common shareholders	$ (36,605)	$ (63,363)	$ (48,337)	$ (82,655)
Net loss per share applicable to common shareholders:
Basic and diluted (in dollars per share)	$ (2.04)	$ (4.19)	$ (2.72)	$ (5.52)
Weighted average number of common shares outstanding:
Basic and diluted (shares)	17,926	15,136	17,775	14,962

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net loss	$ (37,851)	$ (63,154)	$ (51,729)	$ (82,185)
Other comprehensive income (loss):
Amortization of accumulated actuarial gains or losses, pension	1,157	359	2,267	717
Adjustments to accumulated actuarial losses and transition obligations, pension	(488)	0	(285)	0
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	327	5	654	10
Tax effect of other comprehensive income gains	225	64	(350)	(224)
Change in foreign currency translation adjustment	4,924	9,477	(22,216)	9,477
Unrealized and realized gains and losses on available-for-sale securities	(1,785)	0	(1,460)	0
Other comprehensive income	4,360	9,905	(21,390)	9,980
Comprehensive loss attributable to the Parent company	$ (33,491)	$ (53,249)	$ (73,119)	$ (72,205)

Consolidated Statements of Defi

Consolidated Statements of Deficit (Unaudited) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015
Beginning balance		$ (349,445)
Preferred dividends declared		(3)
WMLP distributions		(274)
Common stock issued as compensation		3,603
Conversion of convertible notes and securities		(319)
Issuance of restricted stock		(3,234)
Net loss	$ (37,851)	(51,729)
Other comprehensive loss	4,360	(21,390)
Ending balance	(422,791)	(422,791)
Preferred Stock
Beginning balance		$ 92
Beginning balance, shares		91,669
Conversion of convertible notes and securities		$ (92)
Conversion of convertible notes and securities (shares)		(91,669)
Ending balance	$ 0	$ 0
Ending balance, shares	0	0
Common Stock
Beginning balance		$ 42,756
Beginning balance, shares		17,102,777
Common stock issued as compensation		$ 97
Common stock options exercised, shares		60,422
Conversion of convertible notes and securities		$ 1,511
Conversion of convertible notes and securities (shares)		604,557
Issuance of restricted stock		$ 406
Change in par value of common stock from $2.50 to $0.01		$ (44,590)
Issuance of restricted stock, shares		184,564
Ending balance	$ 180	$ 180
Ending balance, shares	17,952,320	17,952,320
Other Paid-in Capital
Beginning balance		$ 185,644
Common stock issued as compensation		3,506
Conversion of convertible notes and securities		(1,738)
Issuance of restricted stock		(3,640)
Change in par value of common stock from $2.50 to $0.01		44,590
Ending balance	$ 228,362	228,362
Accumulated Other Comprehensive Loss
Beginning balance		(124,296)
Other comprehensive loss		(21,390)
Ending balance	(145,686)	(145,686)
Accumulated Deficit
Beginning balance		(468,902)
Preferred dividends declared		(3)
Net loss		(48,337)
Ending balance	(517,242)	(517,242)
Noncontrolling Interest
Beginning balance		15,261
Preferred dividends declared		0
WMLP distributions		(274)
Net loss		(3,392)
Ending balance	$ 11,595	$ 11,595

Consolidated Statements of Def7

Consolidated Statements of Deficit (Unaudited) Consolidated Statements of Deficit (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Common stock, par value (in USD per share)	$ 0.01	$ 2.50

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss	$ (51,729)	$ (82,185)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	72,322	40,538
Accretion of asset retirement obligation and receivable	14,112	9,288
Share-based compensation	3,646	2,445
Loss (gain) on sale/disposal of assets	1,013	(5)
Non-cash interest expense	2,664	0
Amortization of deferred financing costs	4,997	1,209
Loss on extinguishment of debt	0	12,635
Loss on derivatives	902	5,930
Loss (gain) on foreign exchange	(795)	4,141
Income from equity affiliates	(3,678)	(799)
Distributions from equity affiliates	2,289	730
Deferred income tax	10,265	3,854
Other	(1,470)	89
Changes in operating assets and liabilities:
Receivables	1,283	(11,270)
Inventories	(8,789)	22,770
Accounts payable and accrued expenses	(1,560)	8,538
Deferred revenue	(6,141)	(8,424)
Accrual for workers' compensation	(1,269)	(125)
Asset retirement obligation	(10,914)	(3,362)
Other assets and liabilities	(15,098)	4,576
Net cash provided by operating activities	12,050	10,573
Cash flows from investing activities:
Additions to property, plant and equipment	(38,554)	(17,361)
Change in restricted investments and bond collateral and reclamation deposits	(10,598)	(30,517)
Cash released from escrow for acquisition	34,000	0
Cash payments related to acquisitions and other	(35,887)	(322,637)
Cash acquired related to acquisitions	2,782	8,103
Proceeds from sale of restricted investments	12,396	246
Payments related to loan and lease receivables	(2,466)	(1,120)
Receipts from loan and lease receivables	12,606	2,164
Other	1,193	131
Net cash used in investing activities	(24,528)	(360,991)
Cash flows from financing activities:
Change in book overdrafts	2,256	1,605
Borrowings from long-term debt, net of debt discount	79,359	454,219
Repayments of long-term debt	(33,724)	(97,538)
Borrowings on revolving lines of credit	35,175	10,000
Repayments of revolving lines of credit	(42,251)	(10,000)
Debt issuance costs and other refinancing costs	(4,252)	(27,053)
Other	(596)	(277)
Net cash provided by financing activities	35,967	330,956
Effect of foreign exchange rates on cash	(1,871)	(1,038)
Net increase in cash and cash equivalents	21,618	(20,500)
Cash and cash equivalents, beginning of period	14,258	61,110
Cash and cash equivalents, end of period	35,876	40,610
Non-cash transactions:
Accrued purchases of property and equipment	5,770	10,456
Capital leases and other financing sources	$ 12,763	$ 13,010

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include accounts of Westmoreland Coal Company, or the Company, or Parent, and its subsidiaries and controlled entities. The Company’s principal activities are conducted in the United States and Canada. U.S. activities include the production and sale of coal from mines in Montana, Wyoming, North Dakota, Texas, and Ohio and the operation of the Roanoke Valley power plants, or ROVA, in North Carolina. Canadian activities include production and sale of coal from six surface mines in Alberta and Saskatchewan, selling char to the barbecue briquette industry, and a 50% interest in a joint venture which produces activated carbon. The Company’s activities are primarily conducted through wholly owned subsidiaries. See Item 1 - Business of the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 (the “ 2014 Form 10-K”) for additional information. All intercompany transactions and accounts have been eliminated in consolidation. The consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles and require use of management’s estimates. The financial information contained in this Quarterly Report on Form 10-Q (this “Form 10-Q”) is unaudited, but reflects all adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial information for the periods shown. Such adjustments are of a normal recurring nature. Certain prior amounts have been reclassified to conform to current period presentation. The results of operations for the six months ended June 30, 2015 are not necessarily indicative of results to be expected for the year ending December 31, 2015 . These unaudited quarterly consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the 2014 Form 10-K. The accounting principles followed by the Company are set forth in the Notes to the Company’s consolidated financial statements in its 2014 Form 10-K. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers , issued as a new Topic, Accounting Standards Codification (ASC) Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU is effective beginning in fiscal 2017 and can be adopted by the Company either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is currently evaluating the effect that adopting this new accounting guidance will have on its consolidated results of operations, cash flows and financial position. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , which requires that debt issuance costs related to a recognized liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The new guidance should be applied on a retrospective basis. The new guidance is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. Management projects the impact to the financial statements resulting in balance sheet reclassification for which the Deferred financing costs, net account is recharacterized as a contra-liability reducing the Long-term debt, less current installments balance for each of the respective periods upon adoption. In April 2015, the FASB issued ASU 2015-05, Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement , provides guidance for determining whether a cloud computing arrangement (also referred to as a hosting arrangement) related to internal-use software has a software license element, and provides guidance on the appropriate accounting treatment. The new guidance should be applied on a retrospective basis. The new guidance is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the effect that adopting this new accounting guidance will have on its consolidated results of operations, cash flows and financial position.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
ACQUISITION	ACQUISITIONS Acquisition of Buckingham Coal Company, LLC On January 1, 2015, Westmoreland completed the acquisition of Buckingham Coal Company, LLC, an Ohio-based coal supplier (“Buckingham”), pursuant to an agreement dated January 1, 2015 among WCC Land Holding Company, Inc., an affiliate of the Company, for an initial cash purchase price of $34.0 million , reduced by a working capital adjustment of $1.6 million (the “Buckingham Acquisition”). The Buckingham operations are included in the Company’s Coal - U.S. segment. The acquisition of Buckingham has been accounted for under the acquisition method of accounting that requires the total purchase consideration to be allocated to the assets acquired and liabilities assumed based on estimates of fair value. The allocation of the purchase price is preliminary pending the completion of various analyses and the finalization of estimates. During the measurement period (which is not to exceed one year from the acquisition date), additional assets or liabilities may be recognized if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets or liabilities as of that date. The preliminary allocation may be adjusted after obtaining additional information regarding, among other things, asset valuations, liabilities assumed and revisions of previous estimates. These adjustments may be significant and will be accounted for retrospectively. A summary of the purchase consideration and a preliminary allocation of the purchase consideration follows (in millions): Provisional as of June 30, 2015 Purchase Price: Cash paid - Initial payment $ 34.0 Cash received - Working capital adjustment (1.6 ) Net cash consideration $ 32.4 Preliminary allocation of purchase price: Assets: Cash and cash equivalents $ 2.8 Inventories - materials and supplies 2.0 Other current assets 0.1 Total current assets 4.9 Land and mineral rights 13.5 Plant and equipment 24.7 Total Assets 43.1 Liabilities: Trade payables and other accrued liabilities (5.1 ) Asset retirement obligations (1.0 ) Total current liabilities (6.1 ) Asset retirement obligations, less current portion (2.8 ) Other liabilities (1.8 ) Total Liabilities (10.7 ) Net fair value $ 32.4 Acquisition of General Partner of Westmoreland Resource Partners, LP On December 31, 2014, the Company completed the acquisition of Westmoreland Resources GP, LLC (the “GP”), the general partner of Westmoreland Resource Partners, LP (“WMLP”), referred to as the “GP Acquisition.” Concurrent with the GP Acquisition, Westmoreland contributed certain royalty-bearing coal reserves to WMLP in return for WMLP common units (the “Contribution” and together with the GP Acquisition, the “WMLP Transactions”). Westmoreland paid $30.0 million in December 2014 and $3.5 million in January 2015 to acquire the GP; and received 4,512,500 common units of WMLP (on a post-split basis following a 12 -to-1 reverse split of WMLP’s common and general partner units) as consideration for the Contribution. In connection with the closing, WMLP’s name was changed to Westmoreland Resource Partners, LP from Oxford Resource Partners, LP and the name of the GP was changed to Westmoreland Resources GP, LLC from Oxford Resources GP, LLC. The common units of WMLP trade on the NYSE under the symbol “WMLP”. The acquisition of the GP has been accounted for under the acquisition method of accounting that requires the total purchase consideration to be allocated to the assets acquired and liabilities assumed based on estimates of fair value. The allocation of the purchase price is preliminary pending the completion of various analyses and the finalization of estimates. During the measurement period (which is not to exceed one year from the acquisition date), additional assets or liabilities may be recognized if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets or liabilities as of that date. The preliminary allocation may be adjusted after obtaining additional information regarding, among other things, asset valuations, liabilities assumed and revisions of previous estimates. These adjustments may be significant and will be accounted for retrospectively. A summary of the purchase consideration and a preliminary allocation of the purchase consideration follows (in millions): Provisional as of June 30, 2015 Purchase Price: Cash paid at closing $ 30.0 Contingent consideration 3.5 Fair value of outstanding WMLP units (1) 10.8 Total purchase consideration $ 44.3 Preliminary allocation of purchase price: Assets: Trade receivables and other $ 22.5 Inventories - materials and supplies 7.4 Inventories - coal 6.6 Other current assets 1.3 Total current assets 37.8 Land and mineral rights 39.5 Plant and equipment 134.0 Advanced coal royalties 9.2 Restricted investments and bond collateral 10.6 Intangible assets 31.0 Other assets 0.2 Total Assets 262.3 Liabilities: Trade payables and other accrued liabilities (19.1 ) Asset retirement obligations (7.8 ) Other current liabilities (4.0 ) Total current liabilities (30.9 ) Long-term debt, less current installments (160.1 ) Asset retirement obligations, less current portion (23.9 ) Warrants (2.0 ) Other liabilities (1.1 ) Total Liabilities (218.0 ) Net Assets 44.3 Non-controlling Interest (10.8 ) Invested Equity $ 33.5 (1) Represents the market price of WMLP units outstanding using the December 31, 2014 closing price of $1.00 . No goodwill was recorded in the GP Acquisition and $31.0 million of intangible assets to be amortized over a fifteen -year period were identified. The intangible asset identified in the GP Acquisition is a favorable terminal lease at a dock in Ohio which was fair valued based on more favorable contracted prices in lease agreements than market prices. Canadian Acquisition On April 28, 2014, Westmoreland Coal Company acquired Prairie Mines & Royalty ULC (“PMRU”) and Coal Valley Resources Inc. (“CVRI”), collectively referred to as the “Canadian Subsidiaries.” The operations of the Canadian Subsidiaries (the “Canadian Operations”) include six producing thermal coal mines in the Canadian provinces of Alberta and Saskatchewan, a char production facility, and a 50% interest in an activated carbon plant. The purchase consideration included a $282.8 million initial cash payment made on April 28, 2014, a cash payment for a working capital adjustment of $39.8 million made on June 25, 2014, and assumed liabilities of $421.3 million . Acquisition related costs of $31.6 million were expensed for the six months ended June 30, 2014; which included a $13.6 million charge to Cost of sales related to the sale of inventory written up to fair value in the acquisition, $6.9 million of expenses included in Selling and administrative costs, $6.2 million of loss on foreign exchange as described in Note 10, and $4.9 million included in Interest expense related to a bridge facility commitment fee. The Canadian Acquisition has been accounted for under the acquisition method of accounting that requires the total purchase consideration to be allocated to the assets acquired and liabilities assumed based on estimates of fair value. The Company finalized the purchase price allocation for the Canadian Acquisition as of December 31, 2014. No goodwill was recorded in the acquisition and $37.0 million of intangible assets were identified in the acquisition. A summary of the purchase consideration and allocation of the purchase consideration follows (in millions): Final as of December 31, 2014 Purchase Price: Cash paid - Initial payment $ 282.8 Cash paid - Working capital adjustment 39.8 Total cash consideration $ 322.6 Allocation of purchase price: Assets: Cash and cash equivalents $ 26.2 Receivables 78.1 Inventories - materials and supplies 52.0 Inventories - coal 79.8 Loan and lease receivables 11.2 Deferred tax assets 8.2 Other current assets 3.4 Total current assets 258.9 Land and mineral rights 202.6 Plant and equipment 114.8 Loan and lease receivables 79.1 Contractual third-party reclamation receivables, less current portion 6.8 Investment in joint venture 36.0 Intangible assets 37.0 Other assets 8.7 Total Assets 743.9 Liabilities: Current installments of long-term debt (36.3 ) Trade payables and other accrued liabilities (136.1 ) Asset retirement obligations (7.8 ) Total current liabilities (180.2 ) Long-term debt, less current installments (86.3 ) Asset retirement obligations, less current portion (122.9 ) Deferred tax liabilities (31.9 ) Total Liabilities (421.3 ) Net fair value $ 322.6 The Company became responsible for remediation work for a breach on a containment pond at a currently inactive mine that occurred on October 31, 2013. The prior owner, Sherritt International Corporation, has indemnified Westmoreland against past and future liability stemming from the incident. Accordingly, an indemnification asset of $27.9 million and a corresponding liability was recorded at April 28, 2014. Unaudited Pro Forma Information The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the acquisitions occurred on January 1, 2013, in the case of the Canadian Acquisition and the WMLP Transactions, and on January 1, 2014, in the case of the Buckingham Acquisition. The unaudited pro forma results have been prepared based on estimates and assumptions, which the Company believes are reasonable, however, they are not necessarily indicative of the consolidated results of operations had the acquisitions occurred on the dates indicated above, or of future results of operations. (In thousands, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2014 2014 Total Revenues As reported $ 287,956 $ 468,159 Pro forma (unaudited) $ 435,933 $ 901,726 Operating Income As reported $ (29,640 ) $ (21,588 ) Pro forma (unaudited) $ (43,648 ) $ (7,473 ) Net loss applicable to common shareholders As reported $ (63,363 ) $ (82,655 ) Pro forma (unaudited) $ (65,836 ) $ (64,455 ) Net loss per share applicable to common shareholders As reported $ (4.19 ) $ (5.52 ) Pro forma (unaudited) $ (4.35 ) $ (4.31 )

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: June 30, 2015 December 31, 2014 (In thousands) Coal stockpiles $ 45,504 $ 41,795 Coal fuel inventories 9,541 6,531 Materials and supplies 86,705 88,584 Reserve for obsolete inventory (2,991 ) (3,055 ) Total $ 138,759 $ 133,855

RESTRICTED INVESTMENTS AND BOND

RESTRICTED INVESTMENTS AND BOND COLLATERAL	6 Months Ended
	Jun. 30, 2015
Disclosure Restricted Investments and Bond Collateral [Abstract]
RESTRICTED INVESTMENTS AND BOND COLLATERAL	RESTRICTED INVESTMENTS AND BOND COLLATERAL The Company’s restricted investments and bond collateral consist of the following: June 30, 2015 December 31, 2014 (In thousands) Coal - U.S. Segment: Reclamation bond collateral: Kemmerer Mine $ 25,271 $ 25,282 Absaloka Mine 11,798 11,781 Rosebud Mine 3,145 3,145 Beulah Mine 1,270 1,270 Buckingham acquisition escrow — 34,000 Coal - Canada Segment: Reclamation bond collateral - PMRU 18,214 18,199 Reclamation bond collateral - CVRI 31,869 31,866 Coal - WMLP Segment: Reclamation bond collateral - WMLP 8,320 10,634 Power Segment: Power contract collateral 12,600 12,600 Corporate Segment: Postretirement medical benefit bonds 8,829 8,780 Workers’ compensation bonds 6,851 6,832 Total restricted investments and bond collateral $ 128,167 $ 164,389 The Company invests its restricted investments and bond collateral accounts in a limited selection of fixed-income investment options and receives the investment returns on these investments. Funds in the restricted investments and bond collateral accounts are not available to meet the Company’s general cash needs. These accounts include available-for-sale securities. Available-for-sale securities are reported at fair value with unrealized gains and losses excluded from earnings and reported in Accumulated other comprehensive loss . The Company’s carrying value and estimated fair value of its restricted investments and bond collateral at June 30, 2015 were as follows: Carrying Value Fair Value Fair Value Hierarchy (In thousands) Cash and cash equivalents $ 92,718 $ 92,718 Level 1 Time deposits 2,455 2,455 Level 1 Available-for-sale 32,994 32,994 Level 1 $ 128,167 $ 128,167 Available-for-Sale Restricted Investments and Bond Collateral The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at June 30, 2015 were as follows (in thousands): Cost basis $ 33,814 Gross unrealized holding gains 230 Gross unrealized holding losses (1,050 ) Fair value $ 32,994 Maturities of available-for-sale securities were as follows at June 30, 2015 : Cost Basis Fair Value (In thousands) Due within one year $ 1,128 $ 1,068 Due in five years or less 15,135 14,832 Due after five years to ten years 4,356 4,125 Due in more than ten years 13,195 12,969 $ 33,814 $ 32,994

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	6 Months Ended
	Jun. 30, 2015
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES In 2013, the Company entered into an agreement with Virginia Electric Power Company, to restructure the remaining 5 years of the ROVA contract. The Company recorded no restructuring charges for ROVA restructuring for the three and six months ended June 30, 2015 and recorded restructuring charges for ROVA restructuring for the three and six months ended June 30, 2014 of $0.1 million and $0.5 million , respectively. The table below represents the restructuring provision activity related to the ROVA restructuring affecting our Power segment during the six months ended June 30, 2015 (in millions): Restructure Liability as of Restructure Liability as of December 31, 2014 Restructuring Charges Restructuring Payments June 30, 2015 $ 0.4 $ — $ 0.4 $ — During 2014, the Company initiated strategic changes related to the Canadian Acquisition and the GP Acquisition. The restructuring actions were completed in 2014 for the Canadian Acquisition and are expected to be completed in 2015 for the GP Acquisition. The Company recorded restructuring charges for one-time employee termination benefits of $0.1 million and $0.7 million for the three and six months ended June 30, 2015 , respectively and $8.0 million for the three and six months ended June 30, 2014 , and expects that accruals will be paid through 2016. The table below represents the restructuring provision activity related to the Canadian Acquisition and the GP Acquisition affecting our Coal - Canada, Coal - U.S. and Coal - WMLP segments during the six months ended June 30, 2015 (in millions): Restructure Liability as of Restructure Liability as of December 31, 2014 Restructuring Charges Restructuring Payments June 30, 2015 $ 8.8 $ 0.7 $ 7.1 $ 2.4

LINES OF CREDIT AND DEBT

LINES OF CREDIT AND DEBT	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
LINES OF CREDIT AND LONG-TERM DEBT	LINES OF CREDIT AND DEBT As of June 30, 2015 , the Company and its subsidiaries are subject to four major debt arrangements: (1) $350.0 million in aggregate principal amount of 8.75% senior secured notes at the parent level (the “8.75% Notes”); (2) a secured term loan facility at the parent level in the aggregate principal amount of $422.9 million currently outstanding (the “WCC Term Loan Facility”); (3) a revolving credit facility under which the Company may borrow up to $75 million in aggregate principal amount, subject to certain timing restrictions described below (the “Revolving Credit Facility”); and (4) a secured term loan facility at WMLP in the aggregate principal amount of $175.8 million currently outstanding (the “WMLP Term Loan Facility”). The 8.75% Notes are guaranteed by Westmoreland Energy LLC, Westmoreland Kemmerer, Inc., Westmoreland Mining LLC and Westmoreland Resources, Inc. and their respective subsidiaries (other than Absaloka Coal, LLC, Westmoreland Risk Management, Inc. and certain other immaterial subsidiaries). The 8.75% Notes are not guaranteed by Westmoreland Canada LLC or any of its subsidiaries, nor are they guaranteed by Westmoreland Resources GP, LLC or Westmoreland Resource Partners, LP, referred to as the Non-guarantors. The WCC Term Loan Facility is guaranteed by Westmoreland Energy LLC, Westmoreland Kemmerer, Inc., Westmoreland Mining LLC, Westmoreland Resources, Inc. and certain other direct and indirect subsidiaries of the Company (other than Absaloka Coal, LLC, Westmoreland Risk Management, Inc., Westmoreland Canada, LLC, Westmoreland Resources GP, LLC, Westmoreland Resource Partners, LP and certain other immaterial subsidiaries). Borrowings under the WMLP Term Loan Facility are secured by substantially all of WMLP’s and its subsidiaries’ assets. The amounts outstanding under the Company’s debt consisted of the following as of the dates indicated: Total Debt Outstanding June 30, 2015 December 31, 2014 (In thousands) 8.75% Notes due 2022 $ 350,000 $ 350,000 WCC Term Loan Facility due 2020 422,875 350,000 WMLP Term Loan Facility due 2018 175,838 175,000 Capital lease obligations 89,862 109,351 Revolving line of credit 2,500 9,576 Other 8,876 4,062 Debt discount (14,117 ) (13,202 ) Total debt outstanding 1,035,834 984,787 Less current installments (45,066 ) (52,712 ) Total debt outstanding, less current installments $ 990,768 $ 932,075 The following table presents aggregate contractual debt maturities of all debt: As of June 30, 2015 (In thousands) 2015 $ 25,074 2016 41,322 2017 32,151 2018 187,299 2019 9,066 Thereafter 755,039 Total 1,049,951 Less: debt discount (14,117 ) Total debt $ 1,035,834 On January 22, 2015, the Company amended the WCC Term Loan Facility to increase the borrowings by $75.0 million , for an aggregate principal amount of $425.0 million as of that date. The amendments to the WCC Term Loan Facility were made in connection with the Buckingham Acquisition and for working capital. Net proceeds were $71.0 million after a 2.5% discount, 1.5% broker fee, a consent fee of 1.17% , and $0.1 million of additional debt issuance costs. On June 2, 2015, the Company amended the Revolving Credit Facility to permit Westmoreland and the other U.S. borrowers thereunder to borrow up to an additional $25.0 million between June 15th and August 15th of each year. As a result, the U.S. sub-facility has a maximum available borrowing amount of $55.0 million during these periods, yielding a total aggregate borrowing capacity of $75.0 million when added to the Canadian sub-facility. Outside of these periods, the Revolving Credit Facility has a maximum available borrowing amount of $50.0 million . As of June 30, 2015 , the Company had borrowings of $2.5 million under the Revolving Credit Facility and had outstanding letters of credit in the amount of $21.2 million . During the six months ended June 30, 2015 , the Company entered into $12.8 million of new capital leases.

POSTRETIREMENT MEDICAL BENEFITS

POSTRETIREMENT MEDICAL BENEFITS AND PENSION	6 Months Ended
	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
POSTRETIREMENT MEDICAL BENEFITS AND PENSION	POSTRETIREMENT MEDICAL BENEFITS AND PENSION Postretirement Medical Benefits The Company provides postretirement medical benefits to retired employees and their dependents as mandated by the Coal Industry Retiree Health Benefit Act of 1992 and pursuant to collective bargaining agreements. The Company also provides these benefits to qualified full-time employees pursuant to collective bargaining agreements. The components of net periodic postretirement medical benefit cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Components of net periodic benefit cost: Service cost $ 1,054 $ 822 $ 2,108 $ 1,645 Interest cost 2,907 3,203 5,815 6,407 Amortization of deferred items 327 4 654 9 Total net periodic benefit cost $ 4,288 $ 4,029 $ 8,577 $ 8,061 The following table shows the net periodic postretirement medical benefit costs that relate to current and former mining operations: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Former mining operations $ 2,034 $ 2,402 $ 4,068 $ 4,807 Current operations 2,254 1,627 4,509 3,254 Total net periodic benefit cost $ 4,288 $ 4,029 $ 8,577 $ 8,061 The costs for the former mining operations are included in Heritage health benefit expenses and costs for current operations are included in Cost of sales and Selling and administrative expenses. Pension The Company provides pension benefits to qualified full-time employees pursuant to collective bargaining agreements. The Company incurred net periodic benefit costs of providing these pension benefits as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Components of net periodic benefit cost: Service cost $ 376 $ 500 $ 882 $ 1,000 Interest cost 1,971 1,638 3,957 3,384 Expected return on plan assets (2,680 ) (2,154 ) (5,319 ) (4,307 ) Settlements (347 ) — (347 ) — Amortization of deferred items 1,140 359 2,250 719 Total net periodic pension cost $ 460 $ 343 $ 1,423 $ 796 These costs are included in Cost of sales and Selling and administrative expenses. The Company made $3.3 million of contributions to its pension plans in the six months ended June 30, 2015 . The Company expects to make $0.5 million of contributions to its pension plans during the remainder of 2015 .

HERITAGE HEALTH BENEFIT EXPENSE

HERITAGE HEALTH BENEFIT EXPENSES	6 Months Ended
	Jun. 30, 2015
Heritage Health Benefit Expenses [Abstract]
HERITAGE HEALTH BENEFIT EXPENSES	HERITAGE HEALTH BENEFIT EXPENSES The caption Heritage health benefit expenses used in the unaudited consolidated statements of operations refers to costs of benefits the Company provides to its former mining operation employees. The components of these expenses are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Health care benefits $ 2,049 $ 2,376 $ 4,097 $ 4,650 Combined benefit fund payments 462 512 925 1,025 Workers’ compensation benefits 112 124 222 260 Black lung benefits (461 ) 376 (23 ) 997 Total $ 2,162 $ 3,388 $ 5,221 $ 6,932

ASSET RETIREMENT OBLIGATIONS, C

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS	6 Months Ended
	Jun. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS	ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLE AND RECLAMATION DEPOSITS The asset retirement obligation, contractual third-party reclamation receivable, and reclamation deposits for each of the Company’s operating segments at June 30, 2015 are summarized below: Asset Retirement Obligation Contractual Third-Party Reclamation Receivable Reclamation Deposits (In thousands) Coal - U.S. $ 296,067 $ 109,223 $ 76,952 Coal - Canada 121,312 6,137 — Coal - WMLP 32,886 — — Power 998 — — Total $ 451,263 $ 115,360 $ 76,952 Asset Retirement Obligations Changes in the Company’s asset retirement obligations were as follows: Six Months Ended June 30, 2015 2014 (In thousands) Asset retirement obligations, beginning of year (including current portion) $ 452,745 $ 279,864 Accretion 19,452 14,003 Liabilities settled (17,484 ) (10,250 ) Changes due to amount and timing of reclamation 1,769 — Asset retirement obligations acquired 3,769 102,075 Changes due to foreign currency translation (8,988 ) 3,692 Asset retirement obligations, end of period 451,263 389,384 Less current portion (49,860 ) (31,131 ) Asset retirement obligations, less current portion $ 401,403 $ 358,253 Contractual Third-Party Reclamation Receivables At June 30, 2015 , the Company recognized an asset of $115.4 million as contractual third-party reclamation receivables, representing the present value of customer obligations to reimburse the Company for future reclamation expenditures. Reclamation Deposits The Company’s reclamation deposits will be used to fund final reclamation activities. The Company’s carrying value and estimated fair value of its reclamation deposits at June 30, 2015 were as follows: Carrying Value Fair Value Fair Value Hierarchy (In thousands) Cash and cash equivalents $ 43,725 $ 43,725 Level 1 Available-for-sale securities 33,227 33,227 Level 1 $ 76,952 $ 76,952 These accounts include available-for-sale securities. Available-for-sale securities are reported at fair value with unrealized gains and losses excluded from earnings and reported in Accumulated other comprehensive loss . Available-for-Sale Reclamation Deposits The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at June 30, 2015 were as follows (in thousands): Cost basis $ 33,454 Gross unrealized holding gains 617 Gross unrealized holding losses (844 ) Fair value $ 33,227 Maturities of available-for-sale securities were as follows at June 30, 2015 : Cost Basis Fair Value (In thousands) Within one year $ — $ — Due in five years or less 18,393 18,425 Due after five years to ten years 6,118 5,839 Due in more than ten years 8,943 8,963 $ 33,454 $ 33,227

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS The Company evaluates all of its financial instruments to determine if such instruments are derivatives, derivatives that qualify for the normal purchase normal sale exception, or contain features that qualify as embedded derivatives. All derivative financial instruments, except for derivatives that qualify for the normal purchase normal sale exception, are recognized on the balance sheet at fair value. Changes in fair value are recognized in earnings if they are not eligible for hedge accounting or in other comprehensive income if they qualify for cash flow hedge accounting. In the first quarter of 2014, the Company entered into two foreign currency exchange forward contracts to purchase Canadian Dollars to manage a portion of its exposure to fluctuating rates of exchange on anticipated Canadian Dollar-denominated Canadian Acquisition cash flows. These two foreign currency contracts had a total notional amount of $348.3 million and were settled in April 2014. During 2014, the Company entered into contracts to purchase power at its ROVA facility to manage exposure to power price fluctuations. These contracts cover the period from April 2014 to March 2019 and contracted power prices range from $41.05 to $56.33 per megawatt hour, with a weighted average contract price of $43.54 over the remaining contract lives. The fair value of these power price derivatives are based on comparing contracted prices to projected future prices. The fair value of outstanding derivative instruments not designated as hedging instruments on the accompanying unaudited Consolidated Balance Sheets was as follows (in thousands): Derivative Instruments Balance Sheet Location June 30, 2015 December 31, 2014 Contracts to purchase power Other current liabilities $ 7,921 $ 8,265 Contracts to purchase power Other liabilities 26,469 21,103 The effect of derivative instruments not designated as hedging instruments on the accompanying unaudited Consolidated Statements of Operations was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Derivative Instruments Statement of Operations Location 2015 2014 2015 2014 Canadian dollar foreign exchange forward contracts Gain (loss) on foreign exchange $ — $ 581 $ — $ (6,209 ) Contracts to purchase power Derivative loss (6,178 ) (5,930 ) (902 ) (5,930 )

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. See Notes 4, 9 and 10 for additional disclosures related to fair value measurements. Fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy, as defined below, gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. • Level 1, defined as observable inputs such as quoted prices in active markets for identical assets. • Level 2, defined as observable inputs other than Level 1 prices. These include quoted prices for similar assets or liabilities in an active market, quoted prices for identical assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The table below sets forth, by level, the Company’s financial assets that are accounted for at fair value at June 30, 2015 : Level 1 (In thousands) Assets: Available-for-sale investments included in Restricted investments and bond collateral $ 32,994 Available-for-sale investments included in Reclamation deposits 33,227 Total assets $ 66,221 Long-term debt fair value estimates are based on observed prices for securities with an active trading market when available (Level 2) and otherwise using discount rate estimates based on interest rates (Level 3). As of June 30, 2015 , the Company had no long-term debt with Level 3 fair values. The estimated fair values of the Company’s debt with fixed and variable interest rates are as follows: Fixed Interest Rate Variable Interest Rate Carrying Value Fair Value Carrying Value Fair Value (In thousands) (In thousands) December 31, 2014 $ 345,498 $ 348,250 $ 341,300 $ 344,750 June 30, 2015 $ 345,736 $ 329,000 $ 413,022 $ 412,303 The Company uses derivative financial instruments, primarily foreign exchange contracts and forward contracts to purchase power, to reduce its exposure to market risks from changes in foreign exchange rates and changes in prices for power, respectively. The foreign exchange contracts are measured at fair value using quoted forward foreign exchange prices from counterparties corroborated by market-based pricing (Level 2). The contracts to purchase power are measured at fair value using forward pricing curves for power from counterparties corroborated by market-based pricing (Level 2). Additional information related to the Company’s derivative financial instruments is disclosed in Note 10 to the unaudited consolidated financial statements. The Company’s non-recurring fair value measurements include asset retirement obligations (refer to Note 9). The Company determines the estimated fair value of its asset retirement obligations by calculating the present value of estimated cash flows related to reclamation liabilities using Level 3 inputs. The significant inputs used to calculate such liabilities includes estimates of costs to be incurred, the Company’s credit adjusted discount rate, inflation rates and estimated dates of reclamation. The asset retirement liability is accreted to its present value each period and the capitalized asset retirement cost is depleted using the units-of-production method. The fair value of assets and liabilities acquired through business combinations is calculated using a discounted-cash flow approach using Level 3 inputs. Cash flow estimates require forecasts and assumptions for many years into the future for a variety of factors.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For interim income tax reporting the Company estimates its annual effective tax rate and applies this effective tax rate to its year to date pre-tax (loss) income. For the six months ended June 30, 2015 the effective tax rate differed from the statutory rate primarily as a result of the U.S. and Canadian valuation allowances and the impact of the statutory rate change in Alberta, Canada. For the six months ended June 30, 2014, the effective tax rate differed from the statutory rate primarily due to the U.S. valuation allowance and foreign operations.

SHAREHOLDERS' DEFICIT AND ACCUM

SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	SHAREHOLDERS’ DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Preferred Stock The Company paid less than $0.1 million of preferred stock dividends for the six months ended June 30, 2015 . During the first quarter of 2015, all of the Company’s outstanding shares of preferred stock were converted or redeemed, consisting of 88,494 shares of preferred stock being converted into 604,557 shares of common stock and 3,175 shares of preferred stock being redeemed under a mandatory redemption for $0.3 million . At June 30, 2015 , there were no outstanding preferred stock shares. Changes in Accumulated Other Comprehensive Income (Loss) The following table reflects the changes in accumulated other comprehensive income (loss) by component: Pension Postretirement Unrealized gains and losses on available-for-sale Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive income (loss) (In thousands) Balance at December 31, 2014 $ (36,065 ) $ (39,716 ) $ 413 $ (17,880 ) $ (31,048 ) $ (124,296 ) Other comprehensive income (loss) before reclassifications (285 ) — (1,584 ) (22,216 ) (350 ) (24,435 ) Amounts reclassified from accumulated other comprehensive income (loss) 2,267 654 124 — — 3,045 Balance at June 30, 2015 $ (34,083 ) $ (39,062 ) $ (1,047 ) $ (40,096 ) $ (31,398 ) $ (145,686 ) The following table reflects the reclassifications out of accumulated other comprehensive loss for the three and six months ended months ended June 30, 2015 (in thousands): Details about accumulated other comprehensive loss components Amount reclassified from accumulated other comprehensive loss 1 Affected line item in the statement where net loss is presented Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Available-for sale securities Realized gains and losses on available-for sale securities $ 110 $ 124 Other income (loss) Amortization of defined benefit pension items Prior service costs $ 2 $ 4 Actuarial losses 1,155 2,263 2 Total $ 1,157 $ 2,267 Amortization of postretirement medical items Prior service costs $ (159 ) $ (318 ) 3 Actuarial losses 486 972 3 Total $ 327 $ 654 ____________________ (1) Amounts in parentheses indicate debits to income/loss. (2) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. (See Note 7 - Pension for additional details) (3) These accumulated other comprehensive loss components are included in the computation of net periodic postretirement medical cost. (See Note 7 - Postretirement Medical Benefits for additional details)

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION The Company grants employees and non-employee directors restricted stock units. Non-employee directors receive equity awards with a value of $90,000 after each annual meeting. The Company recognized compensation expense from share-based arrangements shown in the following table: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Recognition of fair value of restricted stock units, stock options and SARs over vesting period; and issuance of stock $ 1,161 $ 1,388 $ 1,824 $ 2,116 Contributions of stock to the Company’s 401(k) plan 963 329 1,822 329 Total share-based compensation expense $ 2,124 $ 1,717 $ 3,646 $ 2,445 Restricted Stock Units A summary of restricted stock award activity for the six months ended June 30, 2015 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense (In thousands) Non-vested at December 31, 2014 409,362 $ 13.87 Granted 262,555 28.26 Vested (247,528 ) 10.53 Forfeited (60,241 ) 10.57 Non-vested at June 30, 2015 364,148 $ 28.57 $ 8,750 (1) ____________________ (1) Expected to be recognized over the next three years . Stock Options A summary of stock option activity for the six months ended June 30, 2015 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In years) Aggregate Intrinsic Value (In thousands) Unamortized Compensation Expense (In thousands) Outstanding at December 31, 2014 110,806 $ 22.15 Exercised — — Expired — — Outstanding and exercisable at June 30, 2015 110,806 $ 22.15 2.7 $ — $ — There were no stock options granted during the six months ended June 30, 2015 . SARs A summary of SARs activity for the six months ended June 30, 2015 is as follows: SARs Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In years) Aggregate Intrinsic Value (In thousands) Unamortized Compensation Expense (In thousands) Outstanding at December 31, 2014 16,943 $ 25.44 Exercised — — Expired — — Outstanding and exercisable at June 30, 2015 16,943 $ 25.44 0.9 $ — $ — There were no SARs granted during the six months ended June 30, 2015 .

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings (loss) per share has been computed by dividing the net income (loss) applicable to common shareholders by the weighted average number of shares of common stock outstanding during each period. Net income (loss) applicable to common shareholders includes the adjustment for net income or loss attributable to noncontrolling interest. Diluted earnings (loss) per share is computed by including the dilutive effect of common stock that would be issued assuming conversion or exercise of outstanding convertible notes and securities, stock options, stock appreciation rights, and restricted stock units. No such items were included in the computations of diluted loss per share in the three and six months ended June 30, 2015 and 2014 because the Company incurred a net loss applicable to common shareholders in these periods and the effect of inclusion would have been anti-dilutive. The table below shows the number of shares that were excluded from the calculation of diluted loss per share because their inclusion would be anti-dilutive to the calculation: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Convertible securities — 654 — 654 Restricted stock units, stock options and SARs 492 674 492 674 Total shares excluded from diluted shares calculation 492 1,328 492 1,328

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION	BUSINESS SEGMENT INFORMATION Segment information is based on a management approach, which requires segmentation based upon the Company’s internal organization, reporting of revenue, and operating income. The Company’s operations are classified into six reporting segments: Coal - U.S., Coal - Canada, Coal - WMLP, Power, Heritage, and Corporate and Eliminations. Summarized financial information by segment is as follows: Coal - U.S. (1) Coal - Canada (2) Coal - WMLP (3) Power Heritage Corporate and Eliminations (4) Consolidated (In thousands) Three Months Ended June 30, 2015 Revenues $ 170,138 $ 106,162 $ 59,515 $ 21,334 $ — $ (8,190 ) $ 348,959 Restructuring charges — — 103 — — — 103 Depreciation, depletion, and amortization 13,655 8,611 9,563 2,476 — (42 ) 34,263 Operating income (loss) 404 9,524 (539 ) (9,035 ) (2,400 ) (4,820 ) (6,866 ) Total assets 712,824 593,045 290,023 170,126 16,241 (4,653 ) 1,777,606 Capital expenditures 10,255 9,879 4,864 528 — 1 25,527 Three Months Ended June 30, 2014 Revenues $ 150,107 $ 116,046 $ — $ 21,803 $ — $ — $ 287,956 Restructuring charges 491 6,646 — 101 — 305 7,543 Depreciation, depletion, and amortization 13,283 8,671 — 2,486 — 39 24,479 Operating income (loss) (423 ) (12,709 ) — (9,473 ) (3,559 ) (3,476 ) (29,640 ) Total assets 670,375 687,185 — 165,763 15,664 44,734 1,583,721 Capital expenditures 6,533 7,495 — 220 — 63 14,311 Six Months Ended June 30, 2015 Revenues $ 366,528 $ 209,405 $ 127,082 $ 41,984 $ — $ (24,555 ) $ 720,444 Restructuring charges — — 656 — — — 656 Depreciation, depletion, and amortization 27,741 19,876 19,743 4,962 — — 72,322 Operating income (loss) 11,669 19,388 (5,056 ) (8,618 ) (5,749 ) (10,043 ) 1,591 Total assets 712,824 593,045 290,023 170,126 16,241 (4,653 ) 1,777,606 Capital expenditures 20,654 13,928 6,434 1,107 — (3,569 ) 38,554 Six Months Ended June 30, 2014 Revenues $ 308,298 $ 116,046 $ — $ 43,815 $ — $ — $ 468,159 Restructuring charges 491 6,646 — 499 — 305 7,941 Depreciation, depletion, and amortization 26,780 8,671 — 5,009 — 78 40,538 Operating income (loss) 12,275 (12,709 ) — (7,731 ) (7,389 ) (6,034 ) (21,588 ) Total assets 670,375 687,185 — 165,763 15,664 44,734 1,583,721 Capital expenditures 9,586 7,495 — 255 — 25 17,361 ____________________ (1) The Buckingham Acquisition was completed on January 1, 2015. For the three and six months ended June 30, 2015 , revenues for Buckingham were $15.4 million and $45.5 million and operating loss was $2.3 million and $1.4 million , respectively. (2) The Canadian Operations were acquired on April 28, 2014, therefore, information for the three and six months ended June 30, 2014 includes approximately two months of operations. (3) The operations reported under the segment Coal - WMLP were acquired on December 31, 2014, therefore, there is no activity for the three and six months ended June 30, 2014 . (4) The Coal - WMLP segment recorded revenues of $6.6 million and $21.1 million for intersegment revenues to the Coal - U.S. segment for the three and six months ended June 30, 2015 . A reconciliation of segment income from operations to loss before income taxes follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Income (loss) from operations $ (6,866 ) $ (29,640 ) $ 1,591 $ (21,588 ) Loss on extinguishment of debt — (12,635 ) — (12,635 ) Interest expense (25,304 ) (21,786 ) (50,039 ) (42,584 ) Interest income 2,567 1,582 4,707 1,884 Gain (loss) on foreign exchange (1,313 ) 2,649 795 (4,141 ) Other income 534 483 726 576 Loss before income taxes $ (30,382 ) $ (59,347 ) $ (42,220 ) $ (78,488 )

CONTINGENCIES

CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is a party to routine claims and lawsuits with respect to various matters. The Company provides for costs related to contingencies when a loss is probable and the amount is reasonably estimable. After conferring with counsel, it is the opinion of management that the ultimate resolution of pending claims will not have a material adverse effect on the consolidated financial condition, results of operations, or liquidity of the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 1, 2015, the Company entered into a Stock Purchase Agreement (the “San Juan Purchase Agreement”) with BHP Billiton New Mexico Coal, Inc., a Delaware corporation (“BHP”), pursuant to which, upon satisfaction or waiver of the conditions set forth in the San Juan Purchase Agreement, the Company will purchase from BHP all of the issued and outstanding capital stock of San Juan Coal Company (“SJCC”) and San Juan Transportation Company (collectively, the “San Juan Acquisition”). While each party’s obligation to complete the San Juan Acquisition is conditioned upon a number of conditions set forth in the San Juan Purchase Agreement, including receipt of all required regulatory approvals, the Company expect to close the San Juan Acquisition on December 31, 2015. There can be no assurance that the San Juan Acquisition will be completed on the anticipated timeframe, or at all, or that any anticipated benefits of the San Juan Acquisition will be realized.

BASIS OF PRESENTATION Basis of

BASIS OF PRESENTATION Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Consolidation Policy	The consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles and require use of management’s estimates. The financial information contained in this Quarterly Report on Form 10-Q (this “Form 10-Q”) is unaudited, but reflects all adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial information for the periods shown. Such adjustments are of a normal recurring nature. Certain prior amounts have been reclassified to conform to current period presentation. The results of operations for the six months ended June 30, 2015 are not necessarily indicative of results to be expected for the year ending December 31, 2015 . These unaudited quarterly consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the 2014 Form 10-K. The accounting principles followed by the Company are set forth in the Notes to the Company’s consolidated financial statements in its 2014 Form 10-K.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers , issued as a new Topic, Accounting Standards Codification (ASC) Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU is effective beginning in fiscal 2017 and can be adopted by the Company either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is currently evaluating the effect that adopting this new accounting guidance will have on its consolidated results of operations, cash flows and financial position. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , which requires that debt issuance costs related to a recognized liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The new guidance should be applied on a retrospective basis. The new guidance is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. Management projects the impact to the financial statements resulting in balance sheet reclassification for which the Deferred financing costs, net account is recharacterized as a contra-liability reducing the Long-term debt, less current installments balance for each of the respective periods upon adoption. In April 2015, the FASB issued ASU 2015-05, Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement , provides guidance for determining whether a cloud computing arrangement (also referred to as a hosting arrangement) related to internal-use software has a software license element, and provides guidance on the appropriate accounting treatment. The new guidance should be applied on a retrospective basis. The new guidance is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the effect that adopting this new accounting guidance will have on its consolidated results of operations, cash flows and financial position.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Business Acquisition [Line Items]
Summary of pro forma information	The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the acquisitions occurred on January 1, 2013, in the case of the Canadian Acquisition and the WMLP Transactions, and on January 1, 2014, in the case of the Buckingham Acquisition. The unaudited pro forma results have been prepared based on estimates and assumptions, which the Company believes are reasonable, however, they are not necessarily indicative of the consolidated results of operations had the acquisitions occurred on the dates indicated above, or of future results of operations. (In thousands, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2014 2014 Total Revenues As reported $ 287,956 $ 468,159 Pro forma (unaudited) $ 435,933 $ 901,726 Operating Income As reported $ (29,640 ) $ (21,588 ) Pro forma (unaudited) $ (43,648 ) $ (7,473 ) Net loss applicable to common shareholders As reported $ (63,363 ) $ (82,655 ) Pro forma (unaudited) $ (65,836 ) $ (64,455 ) Net loss per share applicable to common shareholders As reported $ (4.19 ) $ (5.52 ) Pro forma (unaudited) $ (4.35 ) $ (4.31 )
Buckingham Coal Company, LLC
Business Acquisition [Line Items]
Summary of purchase consideration and allocation of purchase consideration	A summary of the purchase consideration and a preliminary allocation of the purchase consideration follows (in millions): Provisional as of June 30, 2015 Purchase Price: Cash paid - Initial payment $ 34.0 Cash received - Working capital adjustment (1.6 ) Net cash consideration $ 32.4 Preliminary allocation of purchase price: Assets: Cash and cash equivalents $ 2.8 Inventories - materials and supplies 2.0 Other current assets 0.1 Total current assets 4.9 Land and mineral rights 13.5 Plant and equipment 24.7 Total Assets 43.1 Liabilities: Trade payables and other accrued liabilities (5.1 ) Asset retirement obligations (1.0 ) Total current liabilities (6.1 ) Asset retirement obligations, less current portion (2.8 ) Other liabilities (1.8 ) Total Liabilities (10.7 ) Net fair value $ 32.4
Westmoreland Resources GP, LLC
Business Acquisition [Line Items]
Summary of purchase consideration and allocation of purchase consideration	The allocation of the purchase price is preliminary pending the completion of various analyses and the finalization of estimates. During the measurement period (which is not to exceed one year from the acquisition date), addition
Canadian Subsidiaries
Business Acquisition [Line Items]
Summary of purchase consideration and allocation of purchase consideration	A summary of the purchase consideration and allocation of the purchase consideration follows (in millions): Final as of December 31, 2014 Purchase Price: Cash paid - Initial payment $ 282.8 Cash paid - Working capital adjustment 39.8 Total cash consideration $ 322.6 Allocation of purchase price: Assets: Cash and cash equivalents $ 26.2 Receivables 78.1 Inventories - materials and supplies 52.0 Inventories - coal 79.8 Loan and lease receivables 11.2 Deferred tax assets 8.2 Other current assets 3.4 Total current assets 258.9 Land and mineral rights 202.6 Plant and equipment 114.8 Loan and lease receivables 79.1 Contractual third-party reclamation receivables, less current portion 6.8 Investment in joint venture 36.0 Intangible assets 37.0 Other assets 8.7 Total Assets 743.9 Liabilities: Current installments of long-term debt (36.3 ) Trade payables and other accrued liabilities (136.1 ) Asset retirement obligations (7.8 ) Total current liabilities (180.2 ) Long-term debt, less current installments (86.3 ) Asset retirement obligations, less current portion (122.9 ) Deferred tax liabilities (31.9 ) Total Liabilities (421.3 ) Net fair value $ 322.6

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: June 30, 2015 December 31, 2014 (In thousands) Coal stockpiles $ 45,504 $ 41,795 Coal fuel inventories 9,541 6,531 Materials and supplies 86,705 88,584 Reserve for obsolete inventory (2,991 ) (3,055 ) Total $ 138,759 $ 133,855

RESTRICTED INVESTMENTS AND BO30

RESTRICTED INVESTMENTS AND BOND COLLATERAL (Tables)	6 Months Ended
	Jun. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Components of restricted investments and bond collateral	The Company’s restricted investments and bond collateral consist of the following: June 30, 2015 December 31, 2014 (In thousands) Coal - U.S. Segment: Reclamation bond collateral: Kemmerer Mine $ 25,271 $ 25,282 Absaloka Mine 11,798 11,781 Rosebud Mine 3,145 3,145 Beulah Mine 1,270 1,270 Buckingham acquisition escrow — 34,000 Coal - Canada Segment: Reclamation bond collateral - PMRU 18,214 18,199 Reclamation bond collateral - CVRI 31,869 31,866 Coal - WMLP Segment: Reclamation bond collateral - WMLP 8,320 10,634 Power Segment: Power contract collateral 12,600 12,600 Corporate Segment: Postretirement medical benefit bonds 8,829 8,780 Workers’ compensation bonds 6,851 6,832 Total restricted investments and bond collateral $ 128,167 $ 164,389
Carrying value and estimated fair value of restricted investments and bond collateral	The Company’s carrying value and estimated fair value of its restricted investments and bond collateral at June 30, 2015 were as follows: Carrying Value Fair Value Fair Value Hierarchy (In thousands) Cash and cash equivalents $ 92,718 $ 92,718 Level 1 Time deposits 2,455 2,455 Level 1 Available-for-sale 32,994 32,994 Level 1 $ 128,167 $ 128,167
Amortized cost, gross unrealized holding gains and losses and fair value of available-for-sale securities	The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at June 30, 2015 were as follows (in thousands): Cost basis $ 33,814 Gross unrealized holding gains 230 Gross unrealized holding losses (1,050 ) Fair value $ 32,994
Restricted Investments and Bond Collateral
Schedule of Available-for-sale Securities [Line Items]
Investments Classified by Contractual Maturity Date	Maturities of available-for-sale securities were as follows at June 30, 2015 : Cost Basis Fair Value (In thousands) Due within one year $ 1,128 $ 1,068 Due in five years or less 15,135 14,832 Due after five years to ten years 4,356 4,125 Due in more than ten years 13,195 12,969 $ 33,814 $ 32,994

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	6 Months Ended
	Jun. 30, 2015
ROVA Contract
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs	The table below represents the restructuring provision activity related to the ROVA restructuring affecting our Power segment during the six months ended June 30, 2015 (in millions): Restructure Liability as of Restructure Liability as of December 31, 2014 Restructuring Charges Restructuring Payments June 30, 2015 $ 0.4 $ — $ 0.4 $ —
Sherritt International Corporation and Westmoreland Resources LP
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs	The table below represents the restructuring provision activity related to the Canadian Acquisition and the GP Acquisition affecting our Coal - Canada, Coal - U.S. and Coal - WMLP segments during the six months ended June 30, 2015 (in millions): Restructure Liability as of Restructure Liability as of December 31, 2014 Restructuring Charges Restructuring Payments June 30, 2015 $ 8.8 $ 0.7 $ 7.1 $ 2.4

LINES OF CREDIT AND DEBT (Table

LINES OF CREDIT AND DEBT (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Outstanding lines of credit and long-term debt	The amounts outstanding under the Company’s debt consisted of the following as of the dates indicated: Total Debt Outstanding June 30, 2015 December 31, 2014 (In thousands) 8.75% Notes due 2022 $ 350,000 $ 350,000 WCC Term Loan Facility due 2020 422,875 350,000 WMLP Term Loan Facility due 2018 175,838 175,000 Capital lease obligations 89,862 109,351 Revolving line of credit 2,500 9,576 Other 8,876 4,062 Debt discount (14,117 ) (13,202 ) Total debt outstanding 1,035,834 984,787 Less current installments (45,066 ) (52,712 ) Total debt outstanding, less current installments $ 990,768 $ 932,075
Contractual maturities of all long-term debt	The following table presents aggregate contractual debt maturities of all debt: As of June 30, 2015 (In thousands) 2015 $ 25,074 2016 41,322 2017 32,151 2018 187,299 2019 9,066 Thereafter 755,039 Total 1,049,951 Less: debt discount (14,117 ) Total debt $ 1,035,834

POSTRETIREMENT MEDICAL BENEFI33

POSTRETIREMENT MEDICAL BENEFITS AND PENSION (Tables)	6 Months Ended
	Jun. 30, 2015
Postretirement Medical Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of net periodic benefit cost	The components of net periodic postretirement medical benefit cost are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Components of net periodic benefit cost: Service cost $ 1,054 $ 822 $ 2,108 $ 1,645 Interest cost 2,907 3,203 5,815 6,407 Amortization of deferred items 327 4 654 9 Total net periodic benefit cost $ 4,288 $ 4,029 $ 8,577 $ 8,061 The following table shows the net periodic postretirement medical benefit costs that relate to current and former mining operations: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Former mining operations $ 2,034 $ 2,402 $ 4,068 $ 4,807 Current operations 2,254 1,627 4,509 3,254 Total net periodic benefit cost $ 4,288 $ 4,029 $ 8,577 $ 8,061
Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of net periodic benefit cost	The Company incurred net periodic benefit costs of providing these pension benefits as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Components of net periodic benefit cost: Service cost $ 376 $ 500 $ 882 $ 1,000 Interest cost 1,971 1,638 3,957 3,384 Expected return on plan assets (2,680 ) (2,154 ) (5,319 ) (4,307 ) Settlements (347 ) — (347 ) — Amortization of deferred items 1,140 359 2,250 719 Total net periodic pension cost $ 460 $ 343 $ 1,423 $ 796

HERITAGE HEALTH BENEFIT EXPEN34

HERITAGE HEALTH BENEFIT EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2015
Heritage Health Benefit Expenses [Abstract]
Components of costs of benefits to former mining operation employees	The components of these expenses are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) (In thousands) Health care benefits $ 2,049 $ 2,376 $ 4,097 $ 4,650 Combined benefit fund payments 462 512 925 1,025 Workers’ compensation benefits 112 124 222 260 Black lung benefits (461 ) 376 (23 ) 997 Total $ 2,162 $ 3,388 $ 5,221 $ 6,932

ASSET RETIREMENT OBLIGATIONS,35

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Summary of asset retirement obligations, contractual third-party reclamation receivables and reclamation deposits	The asset retirement obligation, contractual third-party reclamation receivable, and reclamation deposits for each of the Company’s operating segments at June 30, 2015 are summarized below: Asset Retirement Obligation Contractual Third-Party Reclamation Receivable Reclamation Deposits (In thousands) Coal - U.S. $ 296,067 $ 109,223 $ 76,952 Coal - Canada 121,312 6,137 — Coal - WMLP 32,886 — — Power 998 — — Total $ 451,263 $ 115,360 $ 76,952
Changes in Company's asset retirement obligations	Changes in the Company’s asset retirement obligations were as follows: Six Months Ended June 30, 2015 2014 (In thousands) Asset retirement obligations, beginning of year (including current portion) $ 452,745 $ 279,864 Accretion 19,452 14,003 Liabilities settled (17,484 ) (10,250 ) Changes due to amount and timing of reclamation 1,769 — Asset retirement obligations acquired 3,769 102,075 Changes due to foreign currency translation (8,988 ) 3,692 Asset retirement obligations, end of period 451,263 389,384 Less current portion (49,860 ) (31,131 ) Asset retirement obligations, less current portion $ 401,403 $ 358,253
Carrying value and estimated fair value of reclamation deposits	The Company’s carrying value and estimated fair value of its reclamation deposits at June 30, 2015 were as follows: Carrying Value Fair Value Fair Value Hierarchy (In thousands) Cash and cash equivalents $ 43,725 $ 43,725 Level 1 Available-for-sale securities 33,227 33,227 Level 1 $ 76,952 $ 76,952
Available for sale reclamation deposits	The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at June 30, 2015 were as follows (in thousands): Cost basis $ 33,454 Gross unrealized holding gains 617 Gross unrealized holding losses (844 ) Fair value $ 33,227
Reclamation Deposits
Schedule of Available-for-sale Securities [Line Items]
Investments Classified by Contractual Maturity Date	Maturities of available-for-sale securities were as follows at June 30, 2015 : Cost Basis Fair Value (In thousands) Within one year $ — $ — Due in five years or less 18,393 18,425 Due after five years to ten years 6,118 5,839 Due in more than ten years 8,943 8,963 $ 33,454 $ 33,227

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location	The fair value of outstanding derivative instruments not designated as hedging instruments on the accompanying unaudited Consolidated Balance Sheets was as follows (in thousands): Derivative Instruments Balance Sheet Location June 30, 2015 December 31, 2014 Contracts to purchase power Other current liabilities $ 7,921 $ 8,265 Contracts to purchase power Other liabilities 26,469 21,103 The effect of derivative instruments not designated as hedging instruments on the accompanying unaudited Consolidated Statements of Operations was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Derivative Instruments Statement of Operations Location 2015 2014 2015 2014 Canadian dollar foreign exchange forward contracts Gain (loss) on foreign exchange $ — $ 581 $ — $ (6,209 ) Contracts to purchase power Derivative loss (6,178 ) (5,930 ) (902 ) (5,930 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Summary of financial assets at fair value	The table below sets forth, by level, the Company’s financial assets that are accounted for at fair value at June 30, 2015 : Level 1 (In thousands) Assets: Available-for-sale investments included in Restricted investments and bond collateral $ 32,994 Available-for-sale investments included in Reclamation deposits 33,227 Total assets $ 66,221
Estimated fair values of Company's debt	The estimated fair values of the Company’s debt with fixed and variable interest rates are as follows: Fixed Interest Rate Variable Interest Rate Carrying Value Fair Value Carrying Value Fair Value (In thousands) (In thousands) December 31, 2014 $ 345,498 $ 348,250 $ 341,300 $ 344,750 June 30, 2015 $ 345,736 $ 329,000 $ 413,022 $ 412,303

SHAREHOLDERS' DEFICIT AND ACC38

SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Changes in Accumulated Other Comprehensive Income by component	The following table reflects the changes in accumulated other comprehensive income (loss) by component: Pension Postretirement Unrealized gains and losses on available-for-sale Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive income (loss) (In thousands) Balance at December 31, 2014 $ (36,065 ) $ (39,716 ) $ 413 $ (17,880 ) $ (31,048 ) $ (124,296 ) Other comprehensive income (loss) before reclassifications (285 ) — (1,584 ) (22,216 ) (350 ) (24,435 ) Amounts reclassified from accumulated other comprehensive income (loss) 2,267 654 124 — — 3,045 Balance at June 30, 2015 $ (34,083 ) $ (39,062 ) $ (1,047 ) $ (40,096 ) $ (31,398 ) $ (145,686 )
Reclassifications out of Accumulated Other Comprehensive Income for the period	The following table reflects the reclassifications out of accumulated other comprehensive loss for the three and six months ended months ended June 30, 2015 (in thousands): Details about accumulated other comprehensive loss components Amount reclassified from accumulated other comprehensive loss 1 Affected line item in the statement where net loss is presented Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Available-for sale securities Realized gains and losses on available-for sale securities $ 110 $ 124 Other income (loss) Amortization of defined benefit pension items Prior service costs $ 2 $ 4 Actuarial losses 1,155 2,263 2 Total $ 1,157 $ 2,267 Amortization of postretirement medical items Prior service costs $ (159 ) $ (318 ) 3 Actuarial losses 486 972 3 Total $ 327 $ 654 ____________________ (1) Amounts in parentheses indicate debits to income/loss. (2) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. (See Note 7 - Pension for additional details) (3) These accumulated other comprehensive loss components are included in the computation of net periodic postretirement medical cost. (See Note 7 - Postretirement Medical Benefits for additional details)

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation cost arising from share-based arrangements	The Company recognized compensation expense from share-based arrangements shown in the following table: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Recognition of fair value of restricted stock units, stock options and SARs over vesting period; and issuance of stock $ 1,161 $ 1,388 $ 1,824 $ 2,116 Contributions of stock to the Company’s 401(k) plan 963 329 1,822 329 Total share-based compensation expense $ 2,124 $ 1,717 $ 3,646 $ 2,445
Summary of Restricted Stock Unit activity	A summary of restricted stock award activity for the six months ended June 30, 2015 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense (In thousands) Non-vested at December 31, 2014 409,362 $ 13.87 Granted 262,555 28.26 Vested (247,528 ) 10.53 Forfeited (60,241 ) 10.57 Non-vested at June 30, 2015 364,148 $ 28.57 $ 8,750 (1) ____________________ (1) Expected to be recognized over the next three years .
Summary of Stock Option Activity	A summary of stock option activity for the six months ended June 30, 2015 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In years) Aggregate Intrinsic Value (In thousands) Unamortized Compensation Expense (In thousands) Outstanding at December 31, 2014 110,806 $ 22.15 Exercised — — Expired — — Outstanding and exercisable at June 30, 2015 110,806 $ 22.15 2.7 $ — $ —
Summary of Stock Appreciation Rights	A summary of SARs activity for the six months ended June 30, 2015 is as follows: SARs Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In years) Aggregate Intrinsic Value (In thousands) Unamortized Compensation Expense (In thousands) Outstanding at December 31, 2014 16,943 $ 25.44 Exercised — — Expired — — Outstanding and exercisable at June 30, 2015 16,943 $ 25.44 0.9 $ — $ —

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share	The table below shows the number of shares that were excluded from the calculation of diluted loss per share because their inclusion would be anti-dilutive to the calculation: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Convertible securities — 654 — 654 Restricted stock units, stock options and SARs 492 674 492 674 Total shares excluded from diluted shares calculation 492 1,328 492 1,328

BUSINESS SEGMENT INFORMATION (T

BUSINESS SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Summarized financial information by segment	Summarized financial information by segment is as follows: Coal - U.S. (1) Coal - Canada (2) Coal - WMLP (3) Power Heritage Corporate and Eliminations (4) Consolidated (In thousands) Three Months Ended June 30, 2015 Revenues $ 170,138 $ 106,162 $ 59,515 $ 21,334 $ — $ (8,190 ) $ 348,959 Restructuring charges — — 103 — — — 103 Depreciation, depletion, and amortization 13,655 8,611 9,563 2,476 — (42 ) 34,263 Operating income (loss) 404 9,524 (539 ) (9,035 ) (2,400 ) (4,820 ) (6,866 ) Total assets 712,824 593,045 290,023 170,126 16,241 (4,653 ) 1,777,606 Capital expenditures 10,255 9,879 4,864 528 — 1 25,527 Three Months Ended June 30, 2014 Revenues $ 150,107 $ 116,046 $ — $ 21,803 $ — $ — $ 287,956 Restructuring charges 491 6,646 — 101 — 305 7,543 Depreciation, depletion, and amortization 13,283 8,671 — 2,486 — 39 24,479 Operating income (loss) (423 ) (12,709 ) — (9,473 ) (3,559 ) (3,476 ) (29,640 ) Total assets 670,375 687,185 — 165,763 15,664 44,734 1,583,721 Capital expenditures 6,533 7,495 — 220 — 63 14,311 Six Months Ended June 30, 2015 Revenues $ 366,528 $ 209,405 $ 127,082 $ 41,984 $ — $ (24,555 ) $ 720,444 Restructuring charges — — 656 — — — 656 Depreciation, depletion, and amortization 27,741 19,876 19,743 4,962 — — 72,322 Operating income (loss) 11,669 19,388 (5,056 ) (8,618 ) (5,749 ) (10,043 ) 1,591 Total assets 712,824 593,045 290,023 170,126 16,241 (4,653 ) 1,777,606 Capital expenditures 20,654 13,928 6,434 1,107 — (3,569 ) 38,554 Six Months Ended June 30, 2014 Revenues $ 308,298 $ 116,046 $ — $ 43,815 $ — $ — $ 468,159 Restructuring charges 491 6,646 — 499 — 305 7,941 Depreciation, depletion, and amortization 26,780 8,671 — 5,009 — 78 40,538 Operating income (loss) 12,275 (12,709 ) — (7,731 ) (7,389 ) (6,034 ) (21,588 ) Total assets 670,375 687,185 — 165,763 15,664 44,734 1,583,721 Capital expenditures 9,586 7,495 — 255 — 25 17,361 ____________________ (1) The Buckingham Acquisition was completed on January 1, 2015. For the three and six months ended June 30, 2015 , revenues for Buckingham were $15.4 million and $45.5 million and operating loss was $2.3 million and $1.4 million , respectively. (2) The Canadian Operations were acquired on April 28, 2014, therefore, information for the three and six months ended June 30, 2014 includes approximately two months of operations. (3) The operations reported under the segment Coal - WMLP were acquired on December 31, 2014, therefore, there is no activity for the three and six months ended June 30, 2014 . (4) The Coal - WMLP segment recorded revenues of $6.6 million and $21.1 million for intersegment revenues to the Coal - U.S. segment for the three and six months ended June 30, 2015 .
Reconciliation of segment operating income to income (loss)	A reconciliation of segment income from operations to loss before income taxes follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Income (loss) from operations $ (6,866 ) $ (29,640 ) $ 1,591 $ (21,588 ) Loss on extinguishment of debt — (12,635 ) — (12,635 ) Interest expense (25,304 ) (21,786 ) (50,039 ) (42,584 ) Interest income 2,567 1,582 4,707 1,884 Gain (loss) on foreign exchange (1,313 ) 2,649 795 (4,141 ) Other income 534 483 726 576 Loss before income taxes $ (30,382 ) $ (59,347 ) $ (42,220 ) $ (78,488 )

BASIS OF PRESENTATION - Busines

BASIS OF PRESENTATION - Business Operations (Details) - Jun. 30, 2015 - Canadian Acquisition - mines	Total
Business Acquisition [Line Items]
Number of mines	6
Corporate Joint Venture
Business Acquisition [Line Items]
Ownership percentage in joint venture (percent)	50.00%

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details)	Jan. 01, 2015USD ($)	Dec. 31, 2014USD ($)shares	Jun. 25, 2014USD ($)	Apr. 28, 2014USD ($)mines	Jan. 31, 2015USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)shares
Business Acquisition [Line Items]
Cash paid						$ 35,887,000	$ 322,637,000
Buckingham Coal Company, LLC
Business Acquisition [Line Items]
Cash paid - Initial payment	$ 34,000,000
Cash received - working capital adjustment	1,600,000
Cash paid	32,400,000
Liabilities assumed	$ 10,700,000
Westmoreland Resource Partners LP
Business Acquisition [Line Items]
Units of partnership interest acquired (shares) | shares		4,512,500						4,512,500
Partnership interest, reverse split, conversion ratio		12
Westmoreland Resources GP, LLC
Business Acquisition [Line Items]
Cash paid		$ 30,000,000			$ 3,500,000
Goodwill		0						$ 0
Intangible assets		$ 31,000,000						31,000,000
Finite-Lived Intangible Asset, Useful Life		15 years
Liabilities assumed		$ 218,000,000						218,000,000
Canadian Subsidiaries
Business Acquisition [Line Items]
Cash paid - Initial payment				$ 282,800,000				282,800,000
Cash paid - working capital adjustment			$ 39,800,000					39,800,000
Cash paid								322,600,000
Goodwill		0						0
Intangible assets		37,000,000						37,000,000
Number of mines | mines				6
Voting interests acquired (percent)				50.00%
Liabilities assumed		$ 421,300,000		$ 421,300,000				$ 421,300,000
Indemnification asset				$ 27,900,000
Acquisition-related costs							31,600,000
Cost of Sales | Canadian Subsidiaries
Business Acquisition [Line Items]
Acquisition-related costs							13,600,000
Selling and Administrative Costs | Canadian Subsidiaries
Business Acquisition [Line Items]
Acquisition-related costs							6,900,000
Gain (Loss) on Foreign Exchange | Canadian Subsidiaries
Business Acquisition [Line Items]
Acquisition-related costs							6,200,000
Interest Expense | Canadian Subsidiaries
Business Acquisition [Line Items]
Acquisition-related costs							$ 4,900,000

ACQUISITIONS - Summary of purch

ACQUISITIONS - Summary of purchase consideration and allocation of purchase consideration (Details) - USD ($) $ / shares in Units, $ in Thousands		Jan. 01, 2015	Dec. 31, 2014	Jun. 25, 2014	Apr. 28, 2014	Jan. 31, 2015	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Purchase Price:
Cash paid							$ 35,887	$ 322,637
Buckingham Coal Company, LLC
Purchase Price:
Cash paid - Initial payment		$ 34,000
Cash received - Working capital adjustment		(1,600)
Cash paid		32,400
Assets:
Cash and cash equivalents		2,800
Inventories - materials and supplies		2,000
Other current assets		100
Total current assets		4,900
Land and mineral rights		13,500
Plant and equipment		24,700
Total Assets		43,100
Liabilities:
Trade payables and other accrued liabilities		(5,100)
Asset retirement obligations		(1,000)
Total current liabilities		(6,100)
Asset retirement obligations, less current portion		(2,800)
Other liabilities		(1,800)
Total Liabilities		(10,700)
Net fair value		$ 32,400
Canadian Subsidiaries
Purchase Price:
Cash paid - Initial payment					$ 282,800				$ 282,800
Cash paid - working capital adjustment				$ 39,800					39,800
Cash paid									322,600
Assets:
Cash and cash equivalents			$ 26,200						26,200
Trade receivables and other			78,100						78,100
Inventories - materials and supplies			52,000						52,000
Inventories - coal			79,800						79,800
Loan and lease receivables			11,200						11,200
Deferred tax assets			8,200						8,200
Other current assets			3,400						3,400
Total current assets			258,900						258,900
Land and mineral rights			202,600						202,600
Plant and equipment			114,800						114,800
Loan and lease receivables			79,100						79,100
Contractual third-party reclamation receivables, less current portion			6,800						6,800
Investment in joint venture			36,000						36,000
Intangible assets			37,000						37,000
Other assets			8,700						8,700
Total Assets			743,900						743,900
Liabilities:
Current installments of long-term debt			(36,300)						(36,300)
Trade payables and other accrued liabilities			(136,100)						(136,100)
Asset retirement obligations			(7,800)						(7,800)
Total current liabilities			(180,200)						(180,200)
Long-term debt, less current installments			(86,300)						(86,300)
Asset retirement obligations, less current portion			(122,900)						(122,900)
Deferred tax liabilities			(31,900)						(31,900)
Total Liabilities			(421,300)		$ (421,300)				(421,300)
Net fair value			322,600						322,600
Westmoreland Resources GP, LLC
Purchase Price:
Cash paid			30,000			$ 3,500
Contingent consideration			3,500						3,500
Fair value of outstanding WMLP units	[1]		10,800						10,800
Total purchase consideration			44,300
Assets:
Trade receivables and other			22,500						22,500
Inventories - materials and supplies			7,400						7,400
Inventories - coal			6,600						6,600
Other current assets			1,300						1,300
Total current assets			37,800						37,800
Land and mineral rights			39,500						39,500
Plant and equipment			134,000						134,000
Advanced coal royalties			9,200						9,200
Restricted investments and bond collateral			10,600						10,600
Intangible assets			31,000						31,000
Other assets			200						200
Total Assets			262,300						262,300
Liabilities:
Trade payables and other accrued liabilities			(19,100)						(19,100)
Asset retirement obligations			(7,800)						(7,800)
Other current liabilities			(4,000)						(4,000)
Total current liabilities			(30,900)						(30,900)
Long-term debt, less current installments			(160,100)						(160,100)
Asset retirement obligations, less current portion			(23,900)						(23,900)
Warrants			(2,000)						(2,000)
Other liabilities			(1,100)						(1,100)
Total Liabilities			(218,000)						(218,000)
Net fair value			44,300						44,300
Non-controlling Interest			(10,800)						(10,800)
Invested Equity			$ 33,500						$ 33,500
WMLP units outstanding, closing price (in USD per share)			$ 1						$ 1
[1]	Represents the market price of WMLP units outstanding using the December 31, 2014 closing price of $1.00.

ACQUISITIONS - Summary of Pro F

ACQUISITIONS - Summary of Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Total Revenues
As reported	$ 348,959	$ 287,956	$ 720,444	$ 468,159
Pro forma (unaudited)		435,933		901,726
Operating Income
As reported	(6,866)	(29,640)	1,591	(21,588)
Pro forma (unaudited)		(43,648)		(7,473)
Net loss applicable to common shareholders
As reported	$ (36,605)	(63,363)	$ (48,337)	(82,655)
Pro forma (unaudited)		$ (65,836)		$ (64,455)
Net loss per share applicable to common shareholders
As reported, (in dollars per share)	$ (2.04)	$ (4.19)	$ (2.72)	$ (5.52)
Pro forma (unaudited) (in dollars per share)		$ (4.35)		$ (4.31)

INVENTORIES (Detail)

INVENTORIES (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Coal stockpiles	$ 45,504	$ 41,795
Coal fuel inventories	9,541	6,531
Materials and supplies	86,705	88,584
Reserve for obsolete inventory	(2,991)	(3,055)
Total	$ 138,759	$ 133,855

RESTRICTED INVESTMENTS AND BO47

RESTRICTED INVESTMENTS AND BOND COLLATERAL - Components of Restricted Investments and Bond Collateral (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	$ 128,167	$ 164,389
Coal - Canada Segment | PMRU
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	18,214	18,199
Coal - Canada Segment | CVRI
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	31,869	31,866
Reclamation Bond Collateral | Coal - U.S. Segment | Kemmerer Mine
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	25,271	25,282
Reclamation Bond Collateral | Coal - U.S. Segment | Absaloka Mine
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	11,798	11,781
Reclamation Bond Collateral | Coal - U.S. Segment | Rosebud Mine
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	3,145	3,145
Reclamation Bond Collateral | Coal - U.S. Segment | Beulah Mine
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	1,270	1,270
Power Contract Collateral | Power Segment
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	12,600	12,600
Postretirement Medical Benefit Bonds | Corporate Segment
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	8,829	8,780
Workers' Compensation Bonds | Corporate Segment
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	6,851	6,832
Buckingham acquisition escrow | Reclamation Bond Collateral | Coal - U.S. Segment
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	0	34,000
Westmoreland Resource Partners LP | Coal - WMLP Segment
Restricted Investments and Bond Collateral [Line Items]
Total restricted investments and bond collateral	$ 8,320	$ 10,634

RESTRICTED INVESTMENTS AND BO48

RESTRICTED INVESTMENTS AND BOND COLLATERAL - Carrying Value and Estimated Fair Value of Restricted Investments and Bond Collateral (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Investment [Line Items]
Restricted investments and bond collateral	$ 128,167	$ 164,389
Carrying Value
Investment [Line Items]
Cash and cash equivalents	92,718
Time deposits	2,455
Available-for-sale	32,994
Restricted investments and bond collateral	128,167
Fair Value
Investment [Line Items]
Restricted investments and bond collateral	128,167
Level 1 | Fair Value
Investment [Line Items]
Cash and cash equivalents	92,718
Time deposits	2,455
Available-for-sale	$ 32,994

RESTRICTED INVESTMENTS AND BO49

RESTRICTED INVESTMENTS AND BOND COLLATERAL - Amortized Cost, Gross Unrealized Holding Gains and Losses and Fair Value of Held-to-Maturity Securities (Detail) - Restricted Investments and Bond Collateral $ in Thousands	Jun. 30, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Cost basis	$ 33,814
Gross unrealized holding gains	230
Gross unrealized holding losses	(1,050)
Fair value	$ 32,994

RESTRICTED INVESTMENTS AND BO50

RESTRICTED INVESTMENTS AND BOND COLLATERAL - Maturities of Available-for-Sale Securities (Details) - Restricted Investments and Bond Collateral $ in Thousands	Jun. 30, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost Basis	$ 1,128
Due in five years or less, Amortized Cost Basis	15,135
Due after five years to ten years, Amortized Cost Basis	4,356
Due in more than ten years, Amortized Cost Basis	13,195
Cost basis	33,814
Due within one year, Fair Value	1,068
Due in five years or less, Fair Value	14,832
Due after five years to ten years, Fair Value	4,125
Due in more than ten years, Fair Value	12,969
Available-for-sale Securities, Fair Value	$ 32,994

RESTRUCTURING CHARGES (Details)

RESTRUCTURING CHARGES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2013
Restructuring Reserve [Roll Forward]
Restructuring charges	$ 103,000	$ 7,543,000	$ 656,000	$ 7,941,000
ROVA Contract
Restructuring Cost and Reserve [Line Items]
Remaining Period of Contract					5 years
Restructuring Reserve [Roll Forward]
Beginning balance			400,000
Restructuring charges	0	100,000	0	500,000
Restructuring payments			400,000
Ending balance	0		0
Sherritt International Corporation and Westmoreland Resources LP
Restructuring Reserve [Roll Forward]
Beginning balance			8,800,000
Restructuring charges			700,000
Restructuring payments			7,100,000
Ending balance	2,400,000		2,400,000
One-time Employee Termination Benefits | Sherritt International Corporation and Westmoreland Resources LP
Restructuring Reserve [Roll Forward]
Restructuring charges	$ 100,000	$ 8,000,000	$ 700,000	$ 8,000,000

LINES OF CREDIT AND DEBT - Outs

LINES OF CREDIT AND DEBT - Outstanding Lines of Credit and Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt outstanding	$ 1,035,834	$ 984,787
Less current portion	(45,066)	(52,712)
Total debt outstanding, less current installments	990,768	932,075
Capital lease obligations
Debt Instrument [Line Items]
Total debt outstanding	89,862	109,351
Other
Debt Instrument [Line Items]
Total debt outstanding	8,876	4,062
Debt discount
Debt Instrument [Line Items]
Total debt outstanding	(14,117)	(13,202)
Senior secured notes due 2022 | Senior Notes
Debt Instrument [Line Items]
Total debt outstanding	$ 350,000	350,000
Stated interest rate (percent)	8.75%
Term loan facility due 2020 | Term Notes
Debt Instrument [Line Items]
Total debt outstanding	$ 422,875	350,000
WMLP term loan facility due 2018 | Term Notes
Debt Instrument [Line Items]
Total debt outstanding	175,838	175,000
Revolving line of credit | Revolving line of credit
Debt Instrument [Line Items]
Total debt outstanding	$ 2,500	$ 9,576

LINES OF CREDIT AND DEBT - Cont

LINES OF CREDIT AND DEBT - Contractual Maturities of Long Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
2,015	$ 25,074
2,016	41,322
2,017	32,151
2,018	187,299
2,019	9,066
Thereafter	755,039
Total	1,049,951
Less: debt premium (discount), net	(14,117)
Total debt outstanding	$ 1,035,834	$ 984,787

LINES OF CREDIT AND DEBT - Addi

LINES OF CREDIT AND DEBT - Additional Information (Detail)	Jan. 22, 2015USD ($)	Jun. 30, 2015USD ($)debt_agreement	Jun. 02, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Number of Debt Agreements | debt_agreement		4
Debt outstanding		$ 1,035,834,000		$ 984,787,000
Aggregate principal amount		1,049,951,000
Revolving lines of credit		2,500,000		9,576,000
Capital lease obligations incurred		12,800,000
Revolving line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity		75,000,000	$ 50,000,000
Revolving lines of credit		2,500,000
Outstanding letters of credit		21,200,000
Senior secured notes due 2022 | Senior Notes
Debt Instrument [Line Items]
Debt outstanding		$ 350,000,000		350,000,000
Stated interest rate (percent)		8.75%
Term loan facility due 2020 | Term Notes
Debt Instrument [Line Items]
Debt outstanding		$ 422,875,000		350,000,000
Additional financing obtained per the Amended Financing Agreement	$ 75,000,000
Aggregate principal amount	425,000,000
Proceeds from term loan	$ 71,000,000
Discount rate used for issuance of add-on term loan (percent)	2.50%
Broker fee (percent)	1.50%
Consent fee (percent)	1.17%
Additional debt issuance cost	$ 100,000
WMLP term loan facility due 2018 | Term Notes
Debt Instrument [Line Items]
Debt outstanding		$ 175,838,000		$ 175,000,000
Seasonal Increase to Borrowing Capacity [Member] | Revolving line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity			25,000,000
Seasonal Borrowing Capacity, U.S. Sub-facility [Member] | Revolving line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity			55,000,000
Seasonal Borrowing Capacity, U.S and Canadian Sub-facilities [Member] | Revolving line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 75,000,000

POSTRETIREMENT MEDICAL BENEFI55

POSTRETIREMENT MEDICAL BENEFITS AND PENSION - Postretirement Medicial Benefit Obligations Balance Sheet Disclosures (Details) - Postretirement Medical Benefits - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Components of net periodic benefit cost:
Service cost	$ 1,054	$ 822	$ 2,108	$ 1,645
Interest cost	2,907	3,203	5,815	6,407
Amortization of deferred items	327	4	654	9
Total net periodic benefit cost	$ 4,288	$ 4,029	$ 8,577	$ 8,061

POSTRETIREMENT MEDICAL BENEFI56

POSTRETIREMENT MEDICAL BENEFITS AND PENSION - Postretirement Medical Benefit Obligations Income Statement Disclosures (Details) - Postretirement Medical Benefits - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	$ 4,288	$ 4,029	$ 8,577	$ 8,061
Former Mining Operations
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	2,034	2,402	4,068	4,807
Current Operations
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	$ 2,254	$ 1,627	$ 4,509	$ 3,254

POSTRETIREMENT MEDICAL BENEFI57

POSTRETIREMENT MEDICAL BENEFITS AND PENSION - Pension Benefit Disclosures (Details) - Pension - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 376	$ 500	$ 882	$ 1,000
Interest cost	1,971	1,638	3,957	3,384
Expected return on plan assets	(2,680)	(2,154)	(5,319)	(4,307)
Pension settlement accounting	(347)	0	(347)	0
Amortization of deferred items	1,140	359	2,250	719
Total net periodic benefit cost	$ 460	$ 343	1,423	$ 796
Employer contributions during the period			3,300
Expected employer contributions to pension plans during the remainder of the year			$ 500

HERITAGE HEALTH BENEFIT EXPEN58

HERITAGE HEALTH BENEFIT EXPENSES - Components of Costs of Benefits to Former Mining Operation Employees (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Heritage Health Benefit Expenses [Abstract]
Health care benefits	$ 2,049	$ 2,376	$ 4,097	$ 4,650
Combined benefit fund payments	462	512	925	1,025
Workers' compensation benefits	112	124	222	260
Black lung benefits	(461)	376	(23)	997
Total	$ 2,162	$ 3,388	$ 5,221	$ 6,932

ASSET RETIREMENT OBLIGATIONS,59

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS - Summary of Asset Retirement Obligations, Contractual Third-Party Reclamation Receivables, and Reclamation Deposits (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	$ 451,263	$ 452,745	$ 389,384	$ 279,864
Contractual Third- Party Reclamation Receivable	115,360
Reclamation deposits	76,952
Coal - U.S. Segment
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	296,067
Contractual Third- Party Reclamation Receivable	109,223
Reclamation deposits	76,952
Coal - Canada Segment
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	121,312
Contractual Third- Party Reclamation Receivable	6,137
Reclamation deposits	0
Coal - WMLP Segment
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	32,886
Contractual Third- Party Reclamation Receivable	0
Reclamation deposits	0
Power Segment
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	998
Contractual Third- Party Reclamation Receivable	0
Reclamation deposits	$ 0

ASSET RETIREMENT OBLIGATIONS,60

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS - Changes in Company's Asset Retirement Obligations (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligations, beginning of period (including current portion)	$ 452,745	$ 279,864
Accretion	19,452	14,003
Liabilities settled	(17,484)	(10,250)
Changes due to amount and timing of reclamation	1,769	0
Asset retirement obligations acquired	3,769	102,075
Changes due to foreign currency translation	(8,988)	3,692
Asset retirement obligations, end of period	$ 452,745	$ 279,864	$ 451,263	$ 452,745	$ 389,384
Less current portion			(49,860)	(43,289)	(31,131)
Asset retirement obligations, less current portion			$ 401,403	$ 409,456	$ 358,253

ASSET RETIREMENT OBLIGATIONS,61

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS - Carrying Value and Estimated Fair Value of Reclamation Deposits (Detail) $ in Thousands	Jun. 30, 2015USD ($)
Asset Retirement Obligation [Line Items]
Reclamation deposits	$ 76,952
Carrying Value
Asset Retirement Obligation [Line Items]
Reclamation deposits	76,952
Carrying Value | Cash and cash equivalents
Asset Retirement Obligation [Line Items]
Reclamation deposits	43,725
Carrying Value | Available-for-sale Securities
Asset Retirement Obligation [Line Items]
Reclamation deposits	33,227
Fair Value
Asset Retirement Obligation [Line Items]
Reclamation deposits	76,952
Fair Value | Cash and cash equivalents | Level 1
Asset Retirement Obligation [Line Items]
Reclamation deposits	43,725
Fair Value | Available-for-sale Securities | Level 1
Asset Retirement Obligation [Line Items]
Reclamation deposits	$ 33,227

ASSET RETIREMENT OBLIGATIONS,62

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS - Amortized Cost, Gross Unrealized Holding Gains and Losses and Fair Value of Available for Sale Securities (Details) - Reclamation Deposits $ in Thousands	Jun. 30, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Cost basis	$ 33,454
Gross unrealized holding gains	617
Gross unrealized holding losses	(844)
Fair value	$ 33,227

ASSET RETIREMENT OBLIGATIONS,63

ASSET RETIREMENT OBLIGATIONS, CONTRACTUAL THIRD-PARTY RECLAMATION RECEIVABLES, AND RECLAMATION DEPOSITS Maturities of Available for Sale Maturities (Details) - Reclamation Deposits $ in Thousands	Jun. 30, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost Basis	$ 0
Due in five years or less, Amortized Cost Basis	18,393
Due after five years to ten years, Amortized Cost Basis	6,118
Due in more than ten years, Amortized Cost Basis	8,943
Cost basis	33,454
Due within one year, Fair Value	0
Due in five years or less, Fair Value	18,425
Due after five years to ten years, Fair Value	5,839
Due in more than ten years, Fair Value	8,963
Available-for-sale Securities, Fair Value	$ 33,227

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)$ / MWh	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Mar. 31, 2014USD ($)contracts
Derivative [Line Items]
Gain (loss) on derivative, net	$ (6,178)	$ (5,930)	$ (902)	$ (5,930)
Not Designated as Hedging Instrument | Foreign Exchange Forward
Derivative [Line Items]
Number of foreign currency exchange forward contracts | contracts						2
Notional amount						$ 348,300
Not Designated as Hedging Instrument | Foreign Exchange Forward | Gain (loss) on foreign exchange
Derivative [Line Items]
Gain (loss) on derivative, net	0	581	0	(6,209)
Not Designated as Hedging Instrument | Power Contract | Derivative loss
Derivative [Line Items]
Gain (loss) on derivative, net	(6,178)	$ (5,930)	(902)	$ (5,930)
Not Designated as Hedging Instrument | Power Contract | Other current liabilities
Derivative [Line Items]
Derivative Liability	7,921		7,921		$ 8,265
Not Designated as Hedging Instrument | Power Contract | Other liabilities
Derivative [Line Items]
Derivative Liability	$ 26,469		$ 26,469		$ 21,103
Minimum | Power Contract
Derivative [Line Items]
Contracted power price notional amount | $ / MWh			41.05
Maximum | Power Contract
Derivative [Line Items]
Contracted power price notional amount | $ / MWh			56.33
Weighted Average | Power Contract
Derivative [Line Items]
Contracted power price notional amount | $ / MWh			43.54

FAIR VALUE MEASUREMENTS Summary

FAIR VALUE MEASUREMENTS Summary of Financial Assets at Fair Value (Details) $ in Thousands	Jun. 30, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Reclamation deposits	$ 76,952
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Reclamation deposits	76,952
Fair Value | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Restricted investments and bond collateral	32,994
Available-for-sale investments	66,221
Available-for-sale Securities | Fair Value | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Reclamation deposits	$ 33,227

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Significant unobservable inputs, Level 3 - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt at fixed interest rate	$ 345,736	$ 345,498
Debt at variable interest rate	413,022	341,300
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt at fixed interest rate	329,000	348,250
Debt at variable interest rate	$ 412,303	$ 344,750

SHAREHOLDERS' DEFICIT AND ACC67

SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Preferred stock, shares outstanding	0	91,669
Preferred Stock
Class of Stock [Line Items]
Shares converted (shares)	88,494
Shares redeemed (shares)	3,175
Redemption of preferred stock	$ 0.3
Common Stock
Class of Stock [Line Items]
Conversion of convertible notes and securities (shares)	604,557
Maximum
Class of Stock [Line Items]
Preferred dividends paid (less than)	$ (0.1)

SHAREHOLDERS' DEFICIT AND ACC68

SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Changes in Accumulated Other Comprehensive Income by component (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (124,296)
Other comprehensive income before reclassifications	(24,435)
Amounts reclassified from accumulated other comprehensive income (loss)	3,045
Balance at end of period	(145,686)
Defined benefit plans adjustment | Pension
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(36,065)
Other comprehensive income before reclassifications	(285)
Amounts reclassified from accumulated other comprehensive income (loss)	2,267
Balance at end of period	(34,083)
Defined benefit plans adjustment | Postretirement Medical Benefits
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(39,716)
Amounts reclassified from accumulated other comprehensive income (loss)	654
Balance at end of period	(39,062)
Available for sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	413
Other comprehensive income before reclassifications	(1,584)
Amounts reclassified from accumulated other comprehensive income (loss)	124
Balance at end of period	(1,047)
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(17,880)
Other comprehensive income before reclassifications	(22,216)
Balance at end of period	(40,096)
Tax effect of other comprehensive income gains
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(31,048)
Other comprehensive income before reclassifications	(350)
Balance at end of period	$ (31,398)

SHAREHOLDERS' DEFICIT AND ACC69

SHAREHOLDERS' DEFICIT AND ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Reclassifications out of Accumulated Other Comprehensive Income (Details) - Jun. 30, 2015 - USD ($) $ in Thousands		Total	Total
Defined benefit plans adjustment | Pension
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Prior service costs	[1]	$ 2	$ 4
Actuarial losses	[1],[2]	1,155	2,263
Amortization of defined benefit pension and postretirement medical benefits	[1]	1,157	2,267
Defined benefit plans adjustment | Postretirement Medical Benefits
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Prior service costs	[1],[3]	(159)	(318)
Actuarial losses	[1],[3]	486	972
Amortization of defined benefit pension and postretirement medical benefits	[1]	327	654
Other income (loss) | Unrealized Gains and Losses on Available-for-sale Securities, Net
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Realized gains and losses on available-for sale securities	[1]	$ 110	$ 124
[1]	Amounts in parentheses indicate debits to income/loss.
[2]	These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. (See Note 7 - Pension for additional details)
[3]	These accumulated other comprehensive loss components are included in the computation of net periodic postretirement medical cost. (See Note 7 - Postretirement Medical Benefits for additional details)

SHARE-BASED COMPENSATION - Comp

SHARE-BASED COMPENSATION - Compensation Expense from Share-Based Arrangements (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Recognition of fair value of restricted stock units, stock options, and SARs over vesting period; and issuance of common stock	$ 1,161	$ 1,388	$ 1,824	$ 2,116
Contributions of stock to the Company's 401(k) plan	963	329	1,822	329
Total share-based compensation expense	$ 2,124	$ 1,717	$ 3,646	$ 2,445

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units (RSUs) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Balance beginning of period (units)		409,362
Granted (units)		262,555
Vested (units)		(247,528)
Forfeited (units)		(60,241)
Balance end of period (units)		409,362	364,148
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted Average Grant Date Fair Value, beginning of period (in USD per share)		$ 13.87
Weighted Average Grant Date Fair Value, Awards Granted (in USD per share)		28.26
Weighted Average Grant Date Fair Value, Awards Vested (in USD per share)		10.53
Weighted Average Grant Date Fair Value, Awards Forfeited (in USD per share)		10.57
Weighted Average Grant Date Fair Value, end of period (in USD per share)		$ 28.57
Unamortized Compensation Expense	[1]		$ 8,750
[1]	Expected to be recognized over the next three years.

SHARE-BASED COMPENSATION - Su72

SHARE-BASED COMPENSATION - Summary of Stock Options and SARs (Details) - Jun. 30, 2015 - USD ($) $ / shares in Units, $ in Thousands	Total
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of period, shares	110,806
Exercised, shares	0
Expired, shares	0
Balance, end of period, shares	110,806
Balance, beginning of period, weighted average exercise price	$ 22.15
Exercised, weighted average exercise price	0
Expired, weighted average exercise price	0
Balance, end of period, weighted average exercise price	$ 22.15
Outstanding - Weighted Average Remaining Contractual Life (In years)	2 years 8 months 12 days
Exercisable - Weighted Average Remaining Contractual Life (In years)	2 years 8 months 12 days
Aggregate Intrinsic Value	$ 0
Unamortized Compensation Expense	$ 0
Granted, shares	0
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of period, shares	16,943
Exercised, shares	0
Expired, shares	0
Balance, end of period, shares	16,943
Balance, beginning of period, weighted average exercise price	$ 25.44
Exercised, weighted average exercise price	0
Expired, weighted average exercise price	0
Balance, end of period, weighted average exercise price	$ 25.44
Outstanding - Weighted Average Remaining Contractual Life (In years)	10 months 24 days
Exercisable - Weighted Average Remaining Contractual Life (In years)	10 months 24 days
Aggregate Intrinsic Value	$ 0
Unamortized Compensation Expense	$ 0
Granted, shares	0

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) - 6 months ended Jun. 30, 2015 - USD ($)	Total
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition of unamortized compensation expense	3 years
Granted (units)	262,555
Amended And Restated Equity Incentive Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non Employee Directors Annual Equity Awards Amount	$ 90,000

EARNINGS PER SHARE - Antidiluti

EARNINGS PER SHARE - Antidilutive securities excluded from the computation of earnings per share (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Class of Stock [Line Items]
Shares excluded from diluted shares calculation	492	1,328	492	1,328
Convertible securities
Class of Stock [Line Items]
Shares excluded from diluted shares calculation	0	654	0	654
Restricted stock units, stock options and SARs
Class of Stock [Line Items]
Shares excluded from diluted shares calculation	492	674	492	674

BUSINESS SEGMENT INFORMATION -

BUSINESS SEGMENT INFORMATION - Summarized Financial Information by Segment (Detail) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)segments	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segments				6
Revenues		$ 348,959	$ 287,956	$ 720,444	$ 468,159
Restructuring charges		103	7,543	656	7,941
Depreciation, depletion and amortization		34,263	24,479	72,322	40,538
Operating income (loss)		(6,866)	(29,640)	1,591	(21,588)
Total assets		1,777,606	1,583,721	1,777,606	1,583,721	$ 1,829,578
Capital expenditures		25,527	14,311	38,554	17,361
Coal - U.S. Segment
Segment Reporting Information [Line Items]
Revenues	[1]	170,138	150,107	366,528	308,298
Restructuring charges	[1]	0	491	0	491
Depreciation, depletion and amortization	[1]	13,655	13,283	27,741	26,780
Operating income (loss)	[1]	404	(423)	11,669	12,275
Total assets	[1]	712,824	670,375	712,824	670,375
Capital expenditures	[1]	10,255	6,533	20,654	9,586
Coal - Canada Segment
Segment Reporting Information [Line Items]
Revenues	[2]	106,162	116,046	209,405	116,046
Restructuring charges	[2]	0	6,646	0	6,646
Depreciation, depletion and amortization	[2]	8,611	8,671	19,876	8,671
Operating income (loss)	[2]	9,524	(12,709)	19,388	(12,709)
Total assets	[2]	593,045	687,185	593,045	687,185
Capital expenditures	[2]	9,879	7,495	13,928	7,495
Coal - WMLP Segment
Segment Reporting Information [Line Items]
Revenues	[3]	59,515	0	127,082	0
Restructuring charges	[3]	103	0	656	0
Depreciation, depletion and amortization	[3]	9,563	0	19,743	0
Operating income (loss)	[3]	(539)	0	(5,056)	0
Total assets	[3]	290,023	0	290,023	0
Capital expenditures	[3]	4,864	0	6,434	0
Power Segment
Segment Reporting Information [Line Items]
Revenues		21,334	21,803	41,984	43,815
Restructuring charges		0	101	0	499
Depreciation, depletion and amortization		2,476	2,486	4,962	5,009
Operating income (loss)		(9,035)	(9,473)	(8,618)	(7,731)
Total assets		170,126	165,763	170,126	165,763
Capital expenditures		528	220	1,107	255
Heritage Segment
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Restructuring charges		0	0	0	0
Depreciation, depletion and amortization		0	0	0	0
Operating income (loss)		(2,400)	(3,559)	(5,749)	(7,389)
Total assets		16,241	15,664	16,241	15,664
Capital expenditures		0	0	0	0
Corporate and Eliminations
Segment Reporting Information [Line Items]
Revenues	[4]	(8,190)	0	(24,555)	0
Restructuring charges	[4]	0	305	0	305
Depreciation, depletion and amortization	[4]	(42)	39	0	78
Operating income (loss)	[4]	(4,820)	(3,476)	(10,043)	(6,034)
Total assets	[4]	(4,653)	44,734	(4,653)	44,734
Capital expenditures	[4]	1	$ 63	(3,569)	$ 25
Buckingham Coal Company, LLC | Coal - U.S. Segment
Segment Reporting Information [Line Items]
Revenues		15,400		45,500
Operating income (loss)		2,300		1,400
Revenues to the Coal - U.S. segment | Coal - WMLP Segment
Segment Reporting Information [Line Items]
Revenues		$ 6,600		$ 21,100
[1]	The Buckingham Acquisition was completed on January 1, 2015. For the three and six months ended June 30, 2015, revenues for Buckingham were $15.4 million and $45.5 million and operating loss was $2.3 million and $1.4 million, respectively.
[2]	The Canadian Operations were acquired on April 28, 2014, therefore, information for the three and six months ended June 30, 2014 includes approximately two months of operations.
[3]	The operations reported under the segment Coal - WMLP were acquired on December 31, 2014, therefore, there is no activity for the three and six months ended June 30, 2014.
[4]	The Coal - WMLP segment recorded revenues of $6.6 million and $21.1 million for intersegment revenues to the Coal - U.S. segment for the three and six months ended June 30, 2015.

BUSINESS SEGMENT INFORMATION 76

BUSINESS SEGMENT INFORMATION - Reconciliation of Segment Operating Income to Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting [Abstract]
Income from operations	$ (6,866)	$ (29,640)	$ 1,591	$ (21,588)
Loss on extinguishment of debt	0	(12,635)	0	(12,635)
Interest expense	(25,304)	(21,786)	(50,039)	(42,584)
Interest income	2,567	1,582	4,707	1,884
Gain (loss) on foreign exchange	(1,313)	2,649	795	(4,141)
Other income	534	483	726	576
Loss before income taxes	$ (30,382)	$ (59,347)	$ (42,220)	$ (78,488)