WESTMORELAND COAL (WLBAQ) 10-K 29 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 24, 2017	Jun. 30, 2016
Document Documentand Entity Information [Abstract]
Entity Registrant Name	WESTMORELAND COAL Co
Entity Central Index Key	106,455
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 154,439,980
Entity Common Stock, Shares Outstanding		18,572,233

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015	Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 60,082	$ 28,914		$ 35,876		$ 17,754		$ 22,936	$ 29,336		$ 35,876		$ 53,393		$ 14,258	$ 61,110
Receivables:
Trade	140,731	140,063		142,587		150,068		134,141	146,522		136,720		154,167
Loan and lease receivables	5,867	5,394		5,851		5,968		6,157	6,304		9,258		9,609
Other	13,261	10,010		9,567		9,615		11,627	15,114		14,532		16,333
Total receivables	159,859	155,467		158,005		165,651		151,925	167,940		160,510		180,109
Inventories	125,515	129,907		130,215		143,765		122,156	124,451		138,822		134,036
Other current assets	32,258	24,711		19,823		19,951		16,103	20,243		19,521		21,024
Total current assets	377,714	338,999		343,919		347,121		313,120	341,970		354,729		388,562
Property, plant and equipment:
Land and mineral rights	744,253	743,456		741,826		740,940		576,313	610,341		619,762		611,354
Plant and equipment	873,685	879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment	1,617,938	1,623,174		1,616,948		1,610,841		1,366,990	1,623,241		1,626,663		1,601,268
Less accumulated depreciation, depletion and amortization	782,417	720,210		683,475		655,206		620,148	689,909		657,029		621,434
Net property, plant and equipment	835,521	902,964		933,473		955,635		746,842	933,332		969,634		979,834
Loan and lease receivables	44,474	49,389		50,161		51,823		49,313	51,099		58,627		65,417
Advanced coal royalties	18,722	17,470		17,206		16,367		19,781	17,958		18,725		19,637
Reclamation deposits	74,362	74,043		73,434		77,807		77,364	77,425		76,952		76,715
Restricted investments and bond collateral	144,913	144,454		144,061		143,345		140,807	137,672		128,167		129,813
Investment in joint venture	26,951	27,815		28,045		29,014		27,374	28,664		32,465		32,395
Intangible assets, net of accumulated amortization of $4.6 million at December 31, 2016 and $15.9 million at December 31, 2015	28,199	27,492	[1]	28,050	[1]	28,574	[1]	29,190	29,720	[2]	30,254	[2]	30,784	[2]
Other assets	34,053	23,428		17,678		13,262		12,188	9,638		10,626		12,049
Total Assets	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206		1,740,389
Current liabilities:
Current installments of long-term debt	86,272	90,736		87,754		77,375		38,852	38,879		42,566		42,554
Revolving lines of credit	0	0		3,000		0		1,970	0		2,500		0
Accounts payable and accrued expenses:
Trade and other accrued liabilities	142,233	122,244		135,402		136,989		109,985	129,766		127,313		141,929
Interest payable	22,458	13,611		20,386		11,749		15,527	7,869		16,911		9,180
Production taxes	44,995	55,589		46,797		54,215		46,895	53,437		46,756		52,174
Postretirement medical benefits	14,892	13,855		13,855		13,855		13,855	13,263		13,263		13,263
Deferred revenue	15,253	23,203		19,834		20,303		10,715	13,170		13,176		17,372
Asset retirement obligations	32,207	51,088		50,944		49,445		40,571	47,462		49,860		48,024
Other current liabilities	20,964	24,651		20,451		27,345		31,056	26,551		27,838		28,072
Total current liabilities	379,274	395,345		398,791		391,644		309,426	330,765		340,551		352,936
Long-term debt, less current installments	1,022,794	1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion	4,499	4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets	17,594	17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion	308,709	286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion	43,982	42,790		43,702		44,221		44,808	44,256		44,925		48,226
Deferred revenue, less current portion	16,251	18,740		22,441		21,986		24,613	27,425		30,097		32,914
Asset retirement obligations, less current portion	451,834	427,029		424,724		423,996		379,192	402,145		401,403		399,378
Intangible liabilities, net of accumulated amortization of $10.8 million at December 31, 2016 and $9.8 million at December 31, 2015	2,402	2,669	[3]	2,936	[3]	3,203	[3]	3,470	3,737	[4]	4,004	[4]	4,271	[4]
Other liabilities	27,687	33,470		27,648		29,859		30,208	37,014		32,268		28,046
Total liabilities	2,275,026	2,264,781		2,276,811		2,277,477		2,078,880	2,176,798		2,158,322		2,177,406
Shareholders' deficit:
Common stock of $0.01 par value as of December 31, 2015 and $2.50 par value as of December 31, 2014. Authorized 30,000,000 shares; Issued and outstanding 18,162,148 shares at December 31, 2015 and 17,102,777 shares at December 31, 2014, respectively	186	186	[5]	186	[5]	184	[5]	182	180	[6]	180	[6]	44,421	[6]
Other paid-in capital	248,143	246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss	(179,072)	(153,951)		(153,484)		(155,122)		(174,270)	(169,629)		(149,608)		(153,708)
Accumulated deficit	(757,367)	(749,817)		(731,448)		(702,858)		(730,266)	(620,090)		(568,672)		(530,503)
Total shareholders’ deficit	(688,110)	(657,132)		(639,696)		(614,499)		(663,633)	(550,834)		(489,738)		(455,315)
Noncontrolling interests in consolidated subsidiaries	(2,007)	(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Total deficit	(690,117)	(658,727)		(640,784)		(614,529)		(662,901)	(549,320)		(478,143)		(442,200)		$ (400,875)	$ (236,119)
Total Liabilities and Deficit	$ 1,584,909	$ 1,606,054		$ 1,636,027		$ 1,662,948		$ 1,415,979	$ 1,627,478		$ 1,680,179		$ 1,735,206
[1]	Intangible assets, net of accumulated amortization of $4.0 million, $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[2]	Intangible assets, net of accumulated amortization of $16.9 million, $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively.
[3]	Intangible liabilities, net of accumulated amortization of $10.6 million, $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[4]	Intangible liabilities, net of accumulated amortization of $14.3 million, $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[5]	Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016.
[6]	Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Statement of Financial Position [Abstract]
Intangible assets, accumulated amortization	$ 4.6	$ 4	$ 3.4	$ 2.9	$ 15.9	$ 16.9	$ 16.3	$ 15.8
Intangible liabilities, accumulated amortization	$ 10.8	$ 10.6	$ 10.3	$ 10	$ 9.8	$ 14.3	$ 14	$ 13.8
Common stock, par value (in USD per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 2.50
Common stock, shares authorized	30,000,000	30,000,000	30,000,000	30,000,000	30,000,000	30,000,000	30,000,000	30,000,000
Common stock, shares issued		18,570,642	18,569,845	18,402,961	18,162,148	18,021,061	17,952,320	17,769,746
Common stock, shares outstanding		18,570,642	18,569,845	18,402,961	18,162,148	18,021,061	17,952,320	17,769,746

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Cost, expenses and other:
Cost of sales		285,428	298,181	281,125			302,269	292,704	309,712	579,307	602,414	864,735	904,682	1,156,687	1,175,849	930,268
Depreciation, depletion and amortization		40,860	35,223	37,015			37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Selling and administrative		25,655	27,613	27,399			25,057	23,924	22,380	55,012	46,308	80,667	71,365	108,560	95,554	82,304
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022	11,777	14,573	13,388
Loss (gain) on sales of assets		548	(2,253)	336			1,135	784	229	(1,917)	1,013	(1,369)	2,148	(1,124)	4,866	1,232
Loss on impairment				0					553					0	136,210	0
Restructuring charges			0					103		0	656	0	656	0	656	14,989
Derivative (gain) loss		5,442	(5,878)	2,600			5,815	6,178	(5,276)	(3,278)	902	2,164	6,717	(24,055)	5,587	31,100
Income from equity affiliates		(1,547)	(1,287)	(1,293)			(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)	(5,591)	(5,409)	(3,159)
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)	8,309	(3,000)	181
Total costs, expenses and other		363,019	358,480	348,235			372,854	360,534	368,542	706,715	729,076	1,069,734	1,101,929	1,439,830	1,565,214	1,179,664
Operating income (loss)	22,641	8,753	(883)	7,619	(121,618)		(20,854)	(8,797)	5,573	6,736	(3,221)	15,489	(24,075)	38,130	(145,696)	(48,664)
Other income (expense):
Interest expense		(30,882)	(30,860)	(28,927)			(25,865)	(24,850)	(23,999)	(59,787)	(48,849)	(90,669)	(74,714)	(121,819)	(101,311)	(82,320)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)	0	(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262	7,435	7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474	(715)	3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082	38	1,740	1,031
Total other income (expense)		(28,985)	(28,614)	(28,645)			(27,660)	(23,062)	(19,557)	(57,259)	(42,621)	(86,244)	(70,281)	(115,061)	(93,289)	(128,059)
Loss before income taxes		(20,232)	(29,497)	(21,026)			(48,514)	(31,859)	(13,984)	(50,523)	(45,842)	(70,755)	(94,356)	(76,931)	(238,985)	(176,723)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,362	7,556	2,040	(48,035)	9,596	(49,660)	13,958	(48,059)	(19,890)	23
Net loss		(18,607)	(29,397)	26,909			(52,876)	(39,415)	(16,024)	(2,488)	(55,438)	(21,095)	(108,314)	(28,872)	(219,095)	(176,746)
Less net loss attributable to noncontrolling interest		(239)	(808)	(498)			(1,458)	(1,246)	(2,146)	(1,306)	(3,392)	(1,545)	(4,850)	(1,771)	(5,453)	(921)
Net loss attributable to the Parent company										$ (1,182)	$ (52,046)	$ (19,550)	$ (103,464)	(27,101)	(213,642)	(175,825)
Less preferred stock dividend requirements														0	3	859
Net loss applicable to common shareholders	$ (7,551)	$ (18,368)	$ (28,589)	$ 27,407	$ (110,180)		$ (51,418)	$ (38,169)	$ (13,878)					$ (27,101)	$ (213,645)	$ (176,684)
Net loss per share applicable to common shareholders:
Basic and diluted (in dollars per share)	$ (0.41)	$ (0.99)	$ (1.54)	$ 1.50	$ (6.10)		$ (2.86)	$ (2.13)	$ (0.79)	$ (0.07)	$ (2.93)	$ (1.06)	$ (5.80)	$ (1.47)	$ (11.93)	$ (11.08)
Weighted average number of common shares outstanding:
Basic and diluted (in shares)		18,570	18,540				17,986	17,926				18,458	17,846	18,486	17,905	15,941
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net loss	$ (18,607)	$ (29,397)	$ 26,909	$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Pension and other postretirement plans:
Amortization of accumulated actuarial gains, pension	1,294	1,772	573	996	1,157	1,110	2,345	2,267	3,639	2,929	4,361	1,886	1,508
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(822)	203	(27)	(619)	786	(538)	3,010	160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981	1,259	1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0	(22,066)	7,322	(19,442)
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	312	325	(1,371)	(263)	(2,410)	(821)	0	(3,335)	161
Change in foreign currency translation adjustment	(2,432)	(615)	(121)	(20,690)	4,903	(494)	18,560	(22,156)	16,128	(42,846)	8,983	(51,866)	(18,190)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)	(345)	(1,738)	413
Other comprehensive loss, net of income taxes	(461)	1,640	19,094	(20,013)	4,092	(25,669)	20,734	(21,577)	20,273	(41,590)	(4,798)	(46,263)	(60,325)
Comprehensive loss	(19,068)	(27,757)	46,003	(72,889)	(35,323)	(41,693)	18,246	(77,015)	(822)	(149,904)	(33,670)	(265,358)	(237,071)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)	(1,767)	(5,453)	(921)
Comprehensive loss attributable to common shareholders	$ (18,828)	$ (26,965)	$ 46,503	$ (71,431)	$ (34,077)	$ (39,547)	$ 19,538	$ (73,623)	$ 710	$ (145,054)	$ (31,903)	$ (259,905)	$ (236,150)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Other Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit	Non-controlling Interest
Beginning balance (As Reported [Member]) at Dec. 31, 2013	$ (187,879)	$ 160	$ 36,479	$ 134,861	$ (63,595)	$ (295,784)	$ 0
Beginning balance (Adjustments [Member]) at Dec. 31, 2013	(48,240)				(4,087)	(44,153)
Beginning balance at Dec. 31, 2013	(236,119)	$ 160	$ 36,479	134,861	(67,682)	(339,937)	0
Beginning balance, shares (As Reported [Member]) at Dec. 31, 2013		159,960	14,592,231
Beginning balance, shares at Dec. 31, 2013		159,960	14,592,231
Preferred dividends declared	(859)					(859)
Common stock issued as compensation	6,082		$ 116	5,966
Common stock issued as compensation, shares			47,386
Common stock options exercised	750		$ 88	662
Common stock options exercised, shares			35,000
SARs exercised	0		$ 40	(40)
SARs exercised (shares)			16,130
Conversion of convertible notes and securities	0	$ (68)	$ 1,168	(1,100)
Conversion of convertible notes and securities, shares		(68,291)	466,537
Common stock issued to pension plans assets	1,941		$ 117	1,824
Common stock issued to pension plans assets, shares			46,323
Offering shares	56,473		$ 4,211	52,262
Offering shares (shares)			1,684,507
Issuance of restricted stock	(2,846)		$ 537	(3,383)
Issuance of restricted stock, shares			214,663
Assumption of noncontrolling interest of subsidiary	10,774						10,774
Changes in WMLP ownership interest, net				(5,408)			5,408
Net loss | As Reported [Member]	(173,180)
Net loss | Adjustments [Member]	(3,566)
Net loss	(176,746)					(175,825)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(921)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(921)						(921)
Other comprehensive loss | As Reported [Member]	(60,701)
Other comprehensive loss | Adjustments [Member]	376
Other comprehensive loss	(60,325)				(60,325)
Ending balance at Dec. 31, 2014	(400,875)	$ 92	$ 42,756	185,644	(128,007)	(516,621)	15,261
Ending balance, shares at Dec. 31, 2014		91,669	17,102,777
Net loss | As Reported [Member]	(13,878)
Net loss | Adjustments [Member]	(2,146)
Net loss	(16,024)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(2,146)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(2,146)
Other comprehensive loss | As Reported [Member]	(25,750)
Other comprehensive loss | Adjustments [Member]	81
Other comprehensive loss	(25,669)
Ending balance (As Reported [Member]) at Mar. 31, 2015	(388,672)
Ending balance (Adjustments [Member]) at Mar. 31, 2015	(53,528)
Ending balance at Mar. 31, 2015	(442,200)
Beginning balance at Dec. 31, 2014	(400,875)	$ 92	$ 42,756	185,644	(128,007)	(516,621)	15,261
Beginning balance, shares at Dec. 31, 2014		91,669	17,102,777
Net loss | As Reported [Member]	(51,729)
Net loss | Adjustments [Member]	(3,709)
Net loss	(55,438)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(3,392)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(3,392)
Other comprehensive loss | As Reported [Member]	(21,390)
Other comprehensive loss | Adjustments [Member]	(187)
Other comprehensive loss	(21,577)
Ending balance (As Reported [Member]) at Jun. 30, 2015	(422,791)
Ending balance (Adjustments [Member]) at Jun. 30, 2015	(55,352)
Ending balance at Jun. 30, 2015	(478,143)
Beginning balance at Dec. 31, 2014	(400,875)	$ 92	$ 42,756	185,644	(128,007)	(516,621)	15,261
Beginning balance, shares at Dec. 31, 2014		91,669	17,102,777
Net loss | As Reported [Member]	(99,749)
Net loss | Adjustments [Member]	(8,565)
Net loss	(108,314)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(4,850)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(4,850)
Other comprehensive loss | As Reported [Member]	(41,515)
Other comprehensive loss | Adjustments [Member]	(75)
Other comprehensive loss	(41,590)
Ending balance (As Reported [Member]) at Sep. 30, 2015	(489,216)
Ending balance (Adjustments [Member]) at Sep. 30, 2015	(60,104)
Ending balance at Sep. 30, 2015	(549,320)
Beginning balance at Dec. 31, 2014	(400,875)	$ 92	$ 42,756	185,644	(128,007)	(516,621)	15,261
Beginning balance, shares at Dec. 31, 2014		91,669	17,102,777
Preferred dividends declared	(3)					(3)
WMLP distributions	(797)						(797)
Common stock issued as compensation	7,748		$ 100	7,648
Common stock issued as compensation, shares			269,567
Conversion of convertible notes and securities	(319)	$ (92)	$ 1,511	(1,738)
Conversion of convertible notes and securities, shares		(91,669)	604,557
Issuance of restricted stock	(3,297)		$ 408	(3,705)
Issuance of restricted stock, shares			185,247
Change in WMLP ownership percentage				8,279			(8,279)
Change in par value of common stock from $2.50 to $0.01			$ (44,593)	44,593
Net loss | As Reported [Member]	(208,767)
Net loss | Adjustments [Member]	(10,328)
Net loss	(219,095)					(213,642)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(5,453)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(5,453)						(5,453)
Other comprehensive loss | As Reported [Member]	(47,004)
Other comprehensive loss | Adjustments [Member]	741
Other comprehensive loss	(46,263)				(46,263)		0
Ending balance (As Reported [Member]) at Dec. 31, 2015	(601,884)
Ending balance (Adjustments [Member]) at Dec. 31, 2015	(61,017)
Ending balance at Dec. 31, 2015	(662,901)	$ 0	$ 182	240,721	(174,270)	(730,266)	732
Ending balance, shares at Dec. 31, 2015		0	18,162,148
Beginning balance (As Reported [Member]) at Mar. 31, 2015	(388,672)
Beginning balance (Adjustments [Member]) at Mar. 31, 2015	(53,528)
Beginning balance at Mar. 31, 2015	(442,200)
Net loss | As Reported [Member]	(37,851)
Net loss | Adjustments [Member]	(1,564)
Net loss	(39,415)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(1,246)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(1,246)
Other comprehensive loss | As Reported [Member]	4,360
Other comprehensive loss | Adjustments [Member]	(268)
Other comprehensive loss	4,092
Ending balance (As Reported [Member]) at Jun. 30, 2015	(422,791)
Ending balance (Adjustments [Member]) at Jun. 30, 2015	(55,352)
Ending balance at Jun. 30, 2015	(478,143)
Net loss | As Reported [Member]	(48,020)
Net loss | Adjustments [Member]	(4,856)
Net loss	(52,876)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(1,458)
Less net loss attributable to noncontrolling interest	(1,458)
Other comprehensive loss | As Reported [Member]	(20,125)
Other comprehensive loss | Adjustments [Member]	112
Other comprehensive loss	(20,013)
Ending balance (As Reported [Member]) at Sep. 30, 2015	(489,216)
Ending balance (Adjustments [Member]) at Sep. 30, 2015	(60,104)
Ending balance at Sep. 30, 2015	(549,320)
Beginning balance (As Reported [Member]) at Dec. 31, 2015	(601,884)
Beginning balance (Adjustments [Member]) at Dec. 31, 2015	(61,017)
Beginning balance at Dec. 31, 2015	(662,901)	$ 0	$ 182	240,721	(174,270)	(730,266)	732
Net loss | As Reported [Member]	30,086
Net loss | Adjustments [Member]	(3,177)
Net loss	26,909
Less net loss attributable to noncontrolling interest | As Reported [Member]	(498)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(498)
Other comprehensive loss | As Reported [Member]	19,403
Other comprehensive loss | Adjustments [Member]	(309)
Other comprehensive loss	19,094
Ending balance (As Reported [Member]) at Mar. 31, 2016	(550,081)
Ending balance (Adjustments [Member]) at Mar. 31, 2016	(64,448)
Ending balance at Mar. 31, 2016	(614,529)
Beginning balance (As Reported [Member]) at Dec. 31, 2015	(601,884)
Beginning balance (Adjustments [Member]) at Dec. 31, 2015	(61,017)
Beginning balance at Dec. 31, 2015	(662,901)	$ 0	$ 182	240,721	(174,270)	(730,266)	732
Beginning balance, shares at Dec. 31, 2015		0	18,162,148
Net loss | As Reported [Member]	3,911
Net loss | Adjustments [Member]	(6,399)
Net loss	(2,488)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(1,306)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(1,306)
Other comprehensive loss | As Reported [Member]	21,041
Other comprehensive loss | Adjustments [Member]	(307)
Other comprehensive loss	20,734
Ending balance (As Reported [Member]) at Jun. 30, 2016	(573,113)
Ending balance (Adjustments [Member]) at Jun. 30, 2016	(67,671)
Ending balance at Jun. 30, 2016	(640,784)
Beginning balance (As Reported [Member]) at Dec. 31, 2015	(601,884)
Beginning balance (Adjustments [Member]) at Dec. 31, 2015	(61,017)
Beginning balance at Dec. 31, 2015	(662,901)	$ 0	$ 182	240,721	(174,270)	(730,266)	732
Beginning balance, shares at Dec. 31, 2015		0	18,162,148
Net loss | As Reported [Member]	(4,849)
Net loss | Adjustments [Member]	(16,246)
Net loss	(21,095)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(1,545)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(1,545)
Other comprehensive loss | As Reported [Member]	20,574
Other comprehensive loss | Adjustments [Member]	(301)
Other comprehensive loss	20,273
Ending balance (As Reported [Member]) at Sep. 30, 2016	(581,208)
Ending balance (Adjustments [Member]) at Sep. 30, 2016	(77,519)
Ending balance at Sep. 30, 2016	(658,727)
Beginning balance (As Reported [Member]) at Dec. 31, 2015	(601,884)
Beginning balance (Adjustments [Member]) at Dec. 31, 2015	(61,017)
Beginning balance at Dec. 31, 2015	(662,901)	$ 0	$ 182	240,721	(174,270)	(730,266)	732
Beginning balance, shares at Dec. 31, 2015		0	18,162,148
WMLP distributions	(972)						(972)
Common stock issued as compensation	7,584		$ 3	7,581
Common stock issued as compensation, shares			342,353
Issuance of restricted stock	(158)		$ 1	(159)
Issuance of restricted stock, shares			66,141
Net loss	(28,872)					(27,101)
Less net loss attributable to noncontrolling interest	(1,771)						(1,771)
Other comprehensive loss	(4,798)				(4,802)		4
Ending balance at Dec. 31, 2016	(690,117)	$ 0	$ 186	$ 248,143	$ (179,072)	$ (757,367)	$ (2,007)
Ending balance, shares at Dec. 31, 2016		0	18,570,642
Beginning balance (As Reported [Member]) at Mar. 31, 2016	(550,081)
Beginning balance (Adjustments [Member]) at Mar. 31, 2016	(64,448)
Beginning balance at Mar. 31, 2016	(614,529)
Net loss | As Reported [Member]	(26,175)
Net loss | Adjustments [Member]	(3,222)
Net loss	(29,397)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(808)
Less net loss attributable to noncontrolling interest | Adjustments [Member]	0
Less net loss attributable to noncontrolling interest	(808)
Other comprehensive loss | As Reported [Member]	1,638
Other comprehensive loss | Adjustments [Member]	2
Other comprehensive loss	1,640
Ending balance (As Reported [Member]) at Jun. 30, 2016	(573,113)
Ending balance (Adjustments [Member]) at Jun. 30, 2016	(67,671)
Ending balance at Jun. 30, 2016	(640,784)
Net loss | As Reported [Member]	(8,760)
Net loss | Adjustments [Member]	(9,847)
Net loss	(18,607)
Less net loss attributable to noncontrolling interest | As Reported [Member]	(239)
Less net loss attributable to noncontrolling interest	(239)
Other comprehensive loss | As Reported [Member]	(467)
Other comprehensive loss | Adjustments [Member]	6
Other comprehensive loss	(461)
Ending balance (As Reported [Member]) at Sep. 30, 2016	(581,208)
Ending balance (Adjustments [Member]) at Sep. 30, 2016	(77,519)
Ending balance at Sep. 30, 2016	$ (658,727)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (28,872)	$ (219,095)	$ (176,746)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	185,267	140,328	109,361
Accretion of asset retirement obligation	40,423	38,892	31,028
Share-based compensation	7,584	7,748	6,082
Non-cash interest expense	9,215	6,857	0
Amortization of deferred financing costs	11,537	10,601	3,481
Loss on extinguishment of debt	0	4,445	49,154
(Gain) loss on derivative instruments	(24,055)	5,587	31,100
Loss (gain) on foreign exchange	715	(3,674)	4,016
Loss on impairment	0	136,210	0
Income from equity affiliates	(5,591)	(5,409)	(3,159)
Distributions from equity affiliates	6,914	7,057	4,042
Deferred income taxes benefit	(46,142)	(17,961)	(642)
Other	(2,705)	(146)	5,597
Changes in operating assets and liabilities:
Receivables	(4,430)	1,987	(403)
Inventories	13,033	1,800	45,335
Accounts payable and accrued expenses	10,505	(5,447)	(24,858)
Interest payable	5,131	(5,569)	(12,905)
Deferred revenue	(7,370)	(13,094)	(12,246)
Other assets and liabilities	13,227	(19,613)	14,738
Asset retirement obligations	(32,452)	(25,942)	(22,622)
Net cash provided by operating activities	151,934	45,562	50,353
Cash flows from investing activities:
Additions to property, plant and equipment	(46,132)	(77,921)	(50,326)
Change in restricted investments	(1,238)	(28,670)	(52,514)
Cash payments in escrow for future acquisitions	0	34,000	(34,000)
Cash payments related to acquisitions and other	(120,992)	(32,529)	(352,635)
Cash acquired related to acquisition, net	0	2,780	8,173
Proceeds from sales of assets	7,695	2,224	38,740
Proceeds from the sale of restricted investments	0	15,532	8,677
Payments related to loan and lease receivables	8,987	21,954	8,039
Receipts from loan and lease receivables	(2,164)	(5,654)	(5,682)
Other	(1,850)	(2,517)	(1,244)
Net cash used in investing activities	(155,694)	(70,801)	(432,772)
Cash flows from financing activities:
Borrowings from long-term debt, net of debt discount	122,250	199,359	1,315,947
Repayments of long-term debt	(70,370)	(148,071)	(955,177)
Borrowings on revolving lines of credit	423,500	201,746	25,000
Repayments on revolving lines of credit	(425,500)	(209,351)	(15,424)
Debt issuance costs and other refinancing costs	(8,784)	(8,132)	(88,144)
Proceeds from issuance of common shares	0	0	56,473
Other	(974)	1,172	31
Net cash provided by financing activities	40,122	36,723	338,706
Effect of exchange rate changes on cash	784	(2,806)	(3,139)
Net increase (decrease) in cash and cash equivalents	37,146	8,678	(46,852)
Cash and cash equivalents, beginning of year	22,936	14,258	61,110
Cash and cash equivalents, end of year	60,082	22,936	14,258
Supplemental disclosures of cash flow information:
Cash paid for interest	96,290	72,972	85,047
Cash paid for income taxes	1,316	434	117
Non-cash transactions:
Accrued purchases of property and equipment	6,496	3,766	11,740
Capital leases and other financing sources	$ 27,355	$ 15,232	$ 15,599

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations Westmoreland Coal Company, or the Company, Westmoreland, WCC, or the Parent, is an energy mining company with our principal activities conducted within the United States and Canada. Our U.S. operations include the production and sale of coal from mines in Montana, North Dakota, Wyoming, New Mexico, Texas, and Ohio and the ownership of the Roanoke Valley power plants, or ROVA, in North Carolina. Our Canadian operations include the 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 an activated carbon plant, which produces activated carbon for the removal of mercury from flue gas. Consolidation Policy The Consolidated Financial Statements of Westmoreland Coal Company include the accounts of the Company and its controlled subsidiaries. The Company provides for noncontrolling interests in consolidated subsidiaries in which the Company’s ownership is less than 100%. All intercompany accounts and transactions have been eliminated. Investments in unconsolidated affiliates that the Company has the ability to exercise significant influence over, but not control, are accounted for under the equity method of accounting. Under the equity method of accounting, the Company records its proportionate share of the entity’s net income or loss at each reporting period in Income from equity affiliates on the Consolidated Statement of Operations with a corresponding entry to increase or decrease the carrying value of the investment. The Company’s 50% interest in the Estevan Activated Carbon Joint Venture is accounted for under the equity method of accounting. Use of Estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents are stated at cost, which approximate fair value. Cash equivalents consist of highly liquid investments with original maturities of three months or less. Trade Receivables Trade receivables are recorded at the invoiced amount and generally do not bear interest. The Company evaluates the need for an allowance for doubtful accounts based on a review of collectability. The Company has determined that no allowance is necessary for trade receivables as of December 31, 2016 or 2015 . Loan and Lease Receivables The Company periodically executes loans and finance leases at the Genesee mine with its only customer for purposes of funding capital expenditures and working capital requirements. Finance lease and loan receivables are measured at their carrying value at the inception of the arrangement. Lease payments received are comprised of a repayment of principal and finance income. Finance income is recognized based on the interest rate implicit in the finance lease. We recognize finance income over periods between three and twenty-seven years , which reflect a constant periodic return on our net investment in the finance lease. Inventories Inventories include materials and supplies, which are carried at historical cost less an obsolescence reserve when necessary, and coal, which is carried at the lower of cost or market. Cost of coal is determined using the average cost method and includes labor, supplies, equipment, depreciation, depletion, amortization, operating overhead and other related costs. Exploration and Mine Development Exploration expenditures are charged to Cost of sales as incurred, including costs related to drilling and study costs incurred to convert or upgrade mineral resources to reserves. At existing surface operations, additional pits may be added to increase production capacity in order to meet customer requirements. These expansions may require significant capital to purchase additional equipment, relocate equipment, build or improve existing haul roads and create the initial pre-production box cut to remove overburden for new pits at existing operations. If these pits operate in a separate and distinct area of the mine, the costs associated with initially uncovering coal for production are capitalized and amortized over the life of the developed pit consistent with coal industry practices. Once production has begun, mining costs are then expensed as incurred. Where new pits are routinely developed as part of a contiguous mining sequence, the Company expenses such costs as incurred. The development of a contiguous pit typically reflects the planned progression of an existing pit, thus maintaining production levels from the same mining area utilizing the same employee group and equipment. Property, Plant and Equipment Property, plant and equipment are recorded at cost and includes long-term spare parts inventory. Expenditures that extend the useful lives of existing plant and equipment or increase productivity of the assets are capitalized. Maintenance and repair costs that do not extend the useful life or increase productivity of the asset are expensed as incurred. Coal reserves are recorded at cost, or at fair value originally in the case of acquired businesses. Coal reserves, mineral rights and mine development costs are depleted based upon estimated proven and probable reserves. Long-term spare parts inventory begins depreciation when placed in service. Plant and equipment are depreciated on a straight-line basis over the assets’ estimated useful lives as follows: Years Buildings and improvements 5 to 40 Machinery and equipment 1 to 36 When an asset is retired or sold, its cost and related accumulated depreciation and depletion are removed from the accounts. The difference between the net book value of the asset and proceeds on disposition is recorded as a gain or loss. Fully depreciated plant and equipment still in use is not eliminated from the accounts. Amortization of capital leases is included in Depreciation, depletion and amortization . Deferred Longwall Costs The Company defers the direct costs associated with longwall moves, including longwall set-up costs, supplies and refurbishment costs of longwall equipment. These deferred costs are expensed on a units-of-production basis into cost of coal produced (excluding depreciation, amortization and depletion) over the panel benefited by these costs, which has historically approximated one year. Impairment of Long-Lived Assets The Company evaluates its long-lived assets held and used in operations for impairment as events and changes in circumstances indicate that the carrying amount of such assets might not be recoverable. Factors that would indicate potential impairment to be present include, but are not limited to, a sustained history of operating or cash flow losses, an unfavorable change in earnings and cash flow outlook, prolonged adverse industry or economic trends and a significant adverse change in the extent or manner in which a long-lived asset is being used or in its physical condition. Assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets. Coal mining assets are generally grouped at the mine level, and our ROVA operations also constitute an asset group. When indicators of impairment are present, the Company evaluates its long-lived assets for recoverability by comparing the estimated undiscounted cash flows expected to be generated by those assets under various assumptions to their carrying amounts. If such undiscounted cash flows indicate that the carrying value of the asset group is not recoverable, impairment losses are measured by comparing the estimated fair value of the asset group to its carrying amount. Fair value is generally determined through the use of an expected present value technique based on the income approach. The estimated future cash flows and underlying assumptions used to assess recoverability and, if necessary, measure the fair value of the Company’s long-lived asset groups are derived from those developed in connection with the Company’s planning and budgeting process. Our estimated future cash flows for our ROVA asset group also utilize projected power prices in addition to the estimated cash flows developed by our planning and budgeting process. The Company believes its assumptions to be consistent with those a market participant would use for valuation purposes. Reclamation Deposits Certain of the Company’s customers have pre-funded a portion of expected reclamation costs. Amounts received from customers and held on deposit are recorded as Reclamation deposits . Financial 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 instruments that contain features that qualify them as embedded derivatives. Except for derivatives that qualify for the normal purchase normal sale exception, all derivative financial instruments are recognized in the balance sheet at fair value. Changes in fair value are recognized in earnings if they are not eligible for hedge accounting or Accumulated other comprehensive income (loss) if they qualify for cash flow hedge accounting. The Company has securities classified as available-for-sale, which are recorded at fair value. The changes in fair values are recorded as unrealized gains (losses) as a component of Accumulated other comprehensive income (loss) in shareholders’ deficit. The Company reviews its securities routinely for other-than-temporary impairment. The primary factors used to determine if an impairment charge must be recorded because a decline in value of the security is other than temporary include (i) whether the fair value of the investment is significantly below its cost basis, (ii) the financial condition of the issuer of the security, (iii) the length of time that the cost of the security has exceeded its fair value and (iv) the Company’s intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value. Other-than-temporary impairments are recorded as a component of Other income . Fair Value 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 a given measurement date. Valuation techniques used must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value and is defined as: • Level 1, defined as observable inputs such as quoted prices in active markets for identical assets. Level 1 assets include available-for-sale equity securities generally valued based on independent third-party market prices. • 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. Intangible Assets and Liabilities Identifiable intangible assets or liabilities acquired in a business combination are recognized and reported separately from goodwill. Workers’ Compensation Benefits The Company is self-insured for workers’ compensation claims incurred prior to 1996. The liabilities for workers’ compensation claims are actuarially determined estimates of the ultimate losses incurred based on the Company’s experience. Adjustments to the actuarially determined liability are made annually based on subsequent developments and experience and are included in operations at the time of the revised estimate. The Company insures its current employees through third-party insurance providers and state arrangements. Pneumoconiosis (Black Lung) Benefits The Company is self-insured for federal and state black lung benefits for former Heritage employees and has established an independent trust to pay these benefits. The Company accounts for these benefits on the accrual basis. An independent actuary annually calculates the present value of the accumulated black lung obligation. The underfunded status in 2016 and 2015 of the Company’s obligation is included as Excess of black lung benefit obligation over trust assets in the accompanying consolidated balance sheets. Actuarial gains and losses are recognized in the period in which they arise. The Company insures its current represented employees through arrangements with its unions and its current non-represented employees are insured through third-party insurance providers. The Company maintains actuarially determined accruals to account for estimates of the ultimate losses incurred. Postretirement Health Care Benefits The Company accrues the cost to provide the benefits over the employees’ period of active service for postretirement benefits other than pensions. These costs are determined on an actuarial basis. The Company’s consolidated balance sheet reflects the unfunded status of postretirement benefit obligations. Pension and SERP Plans The Company accrues the cost to provide the benefits over the employees’ period of active service for the non-contributory defined benefit pension and SERP plans it sponsors. These costs are determined on an actuarial basis. The Company’s consolidated balance sheet reflects the unfunded status of the defined benefit pension and SERP plans. Deferred Revenue Deferred revenues represent funding received in advance of meeting the criteria for revenue recognition. Deferred revenue is recognized as the underlying revenue recognition criteria are met, which often occurs as deliveries of coal or power are made in accordance with long-term contacts. Asset Retirement Obligations The Company’s asset retirement obligation, or ARO, liabilities primarily consist of estimated costs to reclaim surface land and support facilities at its mines and power plants in accordance with federal and state reclamation laws as established by each mining permit. The Company estimates its ARO liabilities for final reclamation and mine closure based upon detailed engineering calculations of the amount and timing of the future costs for a third party to perform the required work. These estimates are based on projected pit configurations and are escalated for inflation, and then discounted at a credit-adjusted risk-free rate. The Company records mineral rights associated with the initial recorded liability. Mineral rights are amortized based on the units of production method over the estimated proven and probable reserves at the related mine, and the ARO liability is accreted to the projected settlement date. Changes in estimates could occur due to revisions of mine plans, changes in estimated costs, and changes in timing of the performance of reclamation activities. Income Taxes The Company is subject to income taxes in the U.S. (including federal and state) and certain foreign jurisdictions. Deferred income taxes are provided for temporary differences arising from differences between the financial statement amount and tax basis of assets and liabilities existing at each balance sheet date using enacted tax rates anticipated to be in effect when the related taxes are expected to be paid or recovered. A valuation allowance is established if it is more likely than not (greater than 50%) that a deferred tax asset will not be realized. In determining the need for a valuation allowance at each reporting period, the Company considers projected realization of tax benefits based on expected levels of future taxable income, the duration of statutory carryforward periods, experience with operating loss and tax credit carryforwards not expiring and availability of tax planning strategies. Accounting guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Under this guidance, a company can recognize the benefit of an income tax position only if it is more likely than not (greater than 50%) that the tax position will be sustained upon tax examination, based solely on the technical merits of the tax position. Guidance is also provided on the derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company includes interest and penalties related to income tax matters in income tax expense. Deferred tax liabilities and assets are classified as noncurrent in the statement of financial position. The tax effect of pretax income or loss from continuing operations is generally determined by a computation that does not consider the tax effects of items that are not included in continuing operations. The exception to that incremental approach is that all items (for example, items recorded in other comprehensive income, extraordinary items, and discontinued operations) be considered in determining the amount of tax benefit that results from a loss from continuing operations and that shall be allocated to continuing operations. Deferred Financing Costs The Company capitalizes costs incurred in connection with establishment of credit facilities and issuance of debt securities. These costs are amortized as an adjustment to interest expense over the life of the debt security or term of the credit facility using the effective interest method. These amounts are recorded in the accompanying consolidated balance sheets in Other assets in the case of credit facilities and in the case of debt securities in Long-term debt as a direct deduction of the carrying amount of the debt security, consistent with debt discounts. Revenue Recognition Revenue is recognized when the following criteria have been met: persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and the collection of funds is reasonably assured. Coal Revenues The Company generally recognizes revenue from the sale of coal at the time title passes to the customer in accordance with the terms of the underlying sales agreement. The point that title passes varies by agreement. Under our sales agreements, title transfer points include upon loading to truck or rail, upon delivery by truck or rail, upon loading to conveyor belt, upon delivery from conveyor belt, and upon delivery to stockpile. Coal revenue is recognized based on the pricing contained in the contracts in place at the time that title passes. Certain of our coal contracts require that the customer reimburse us for reclamation expenditures when incurred. On the delivery of coal these reimbursements are generally not yet fixed or determinable. Accordingly, these reimbursements are not recognized as revenue until they become fixed or determinable, which generally occurs when reclamation expenditures are incurred. Reclamation expenditures may be incurred and the associated revenue related to reimbursements may be recognized during periods of coal delivery, or in some instances, may continue to be incurred and recognized for several years after coal deliveries have been completed. Power Revenues ROVA supplies power it produces and generates revenues from such deliveries, as well as through the settlement of related purchased power arrangements. A portion of the payment under the power sales agreement is considered to be an operating lease. The Company is recognizing amounts previously invoiced as revenue on a straight-line basis over the remaining term of the power sales agreement. Other Operating Income (Loss) Other operating loss (income) in the accompanying Consolidated Statement of Operations reflects items of income or loss from sources other than coal or power revenues. The Company recognizes other operating income when business interruption losses have been incurred and reimbursement is realized or realizable . Insurance proceeds are included in Net cash provided by operating activities when received. Share-Based Compensation Share-based compensation expense is generally measured at the grant date and recognized as expense over the vesting period of the entire award. These costs are recorded in Cost of sales and Selling and administrative expenses in the accompanying consolidated results of operations. Derivatives The Company enters into financial derivatives to manage exposure to fluctuations in foreign currency exchange rates and power prices. The Company does not utilize derivative financial instruments for trading purposes or for speculative purposes. The Company’s derivative instruments are recorded at fair value with changes in fair value recognized in the Consolidated Statement of Operations at the end of each period in Gain (loss) on foreign exchange or Derivative (gain) loss . Foreign Exchange Transactions Amounts held and transactions denominated in foreign currencies other than the operating unit’s functional currency give rise to foreign exchange gains and losses which are included within Gain (loss) on foreign exchange . Foreign Currency Translation The functional currency of the Company’s Canadian operations is the Canadian dollar. The Company’s Canadian operations’ assets and liabilities are translated at period end exchange rates, and revenues and costs are translated using average exchange rates for the period. Foreign currency translation adjustments are reported in Other comprehensive loss . Reclassifications Certain amounts in prior periods have been reclassified to conform with current year presentation, with no effect on previously reported net loss, cash flows or shareholders’ deficit. Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2016-15 - Statement of Cash Flows (Accounting Standards Codification, or “ASC,” Topic 230): Classification of Certain Cash Receipts and Cash Payments , which requires an entity to elect either the cumulative earnings approach or the nature of the distribution approach when determining the classification of cash inflows from equity method investments on the statement of cash flows. For our Activated Carbon 50/50 joint venture accounted for under the equity method of accounting, we have elected to use the nature of the distribution approach. Under this approach, distributions are reported under operating cash flows unless the facts and circumstances of a specific distribution clearly indicate that it is a return of capital (e.g., a liquidating dividend or distribution of the proceeds from the joint venture’s sale of assets), in which case it is reported as an investing activity. The Company adopted this standard on September 30, 2016. 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 debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods. The adoption of this standard resulted in the reclassification of $25.5 million of unamortized debt issuance costs from the non-current asset, Other assets , to a reduction of Long-term debt, less current installments on the Consolidated Statement of Financial Position as of December 31, 2015. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern , which is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures if substantial doubt exists. The standard became effective for us for annual and interim periods on December 31, 2016 when we adopted it. Accounting Pronouncements Effective in the Future In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This ASU is designed to address simplification of several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. This guidance is effective for annual and interim periods beginning after December 15, 2016, and early adoption is permitted. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) which requires companies leasing assets to recognize on their balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on contracts longer than one year. The lessee is permitted to make an accounting policy election to not recognize lease assets and lease liabilities for short-term leases. How leases are recorded on the balance sheet represents a significant change from previous GAAP guidance in Topic 840. ASU 2016-02 maintains a distinction between finance leases and operating leases similar to the distinction under previous lease guidance for capital leases and operating leases. The impact of leases reported in the Company’s operating results and statement of cash flows are expected to be similar to previous GAAP. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and early adoption is permitted. Adoption of the new lease accounting standard will require the Company to apply the new standard to the earliest period using a modified retrospective approach. The Company is currently in the process of evaluating the impact of the new standard, including the evaluation of the impact, if any, on changes to business processes, systems and controls to support recognition and disclosure under the new guidance, however, at this time is unable to determine the impact this standard will have on the financial statements and related disclosures. In January 2016, the FASB issu ed ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This standard is effective for interim and annual periods beginning after December 15, 2017. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory which simplifies the subsequent measurement of inventory by replacing today’s lower of cost or market test with a lower of cost and net realizable value test. The guidance is effective for interim and annual periods beginning after December 15, 2016, and early adoption is permitted. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , issued as a new Topic, ASC Topic 606. The new revenue recognition standard supersedes all existing revenue recognition guidance. Under this ASU, an entity should recognize revenue when it transfers 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. ASU 2015-14, issued in August 2015, deferred the effective date of ASU 2014-09 to the first quarter of 2018, with early adoption permitted in the first quarter of 2017. The Company intends to adopt the amended guidance as of January 1, 2018. In March, April, May, and December 2016, the FASB issued the following updates, respectively, to provide supplemental adoption guidance and clarification to ASU 2014-09. These standards must be adopted concurrently upon the adoption of ASU 2014-09. We are currently evaluating the potential effects of adopting the provisions of these updates. • ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) • ASU No. 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing; • ASU No. 2016-12, Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients; and • ASU No. 2016-19, Technical Corrections and Improvements During 2016, the Company established an implementation team to develop a multi-phase plan to assess the Company’s business and contracts, as well as any changes to processes or systems to adopt the requirements of the new standard. The team is in the process of developing its conclusions on several aspects of the standard including principal versus agent considerations, identification of performance obligations and the determination of when control of goods and services transfers to the Company’s customers. Under the new standard, companies may use either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a modified retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We have not concluded which transition method we will elect, but we currently anticipate using the full retrospective approach.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Notes)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS	2. RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS On February 24, 2017, we determined that we would restate previously issued financial statements and related disclosures to correct errors related to our January 1, 2003 adoption of FASB Statement No. 143, Asset Retirement Obligations (currently Accounting Standards Codification 410-20, Asset Retirement Obligations). On adoption of this policy we incorrectly recorded reclamation receivables representing contractual reimbursements the Company will receive from certain customers during our completion of final reclamation for our asset retirement obligations. We concluded these reclamation receivables should have been recorded as mineral rights and depleted on a units-of-production basis, cash received on performance of final reclamation should have been recorded as revenue, and cost of sales should have been recognized to reflect accretion of the asset retirement obligation liability. We also corrected certain classification errors whereby costs incurred at the acquired Canadian mines were recorded as selling and administrative costs that under conformity with the parent company policy should have been reflected in cost of sales. We reclassified $17.4 million and $18.2 million from selling and administrative expenses to cost of sales for the year ended December 31, 2015, and 2014, respectively. Other immaterial prior period errors have also been corrected. Accordingly, we are restating: (i) our consolidated balance sheet as of December 31, 2015 and our consolidated statements of operations and comprehensive loss and statements of cash flows for the years ended December 31, 2015 and December 31, 2014; and (ii) our unaudited quarterly financial information for 2016 and 2015. Restatement adjustments attributable to fiscal years 2003 through 2014 are reflected as a net adjustment to retained earnings as of January 1, 2014. Financial statements pertaining to Schedule I - Parent Company Information have also been restated including our condensed balance sheet as of December 31, 2015 and our condensed statements of operations and comprehensive loss and condensed statements of cash flows for the years ended December 31, 2015 and December 31, 2014. Restated Consolidated Balance Sheets The following table summarizes the impact of the restatement on our previously reported consolidated balance sheet (in thousands, except share and per share data): December 31, 2015 Assets As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 22,936 $ — $ 22,936 Receivables: Trade 134,141 — 134,141 Loan and lease receivables 6,157 — 6,157 Contractual third-party reclamation receivables 8,020 (8,020 ) — Other 11,598 29 11,627 159,916 (7,991 ) 151,925 Inventories 121,858 298 122,156 Other current assets 16,103 — 16,103 Total current assets 320,813 (7,693 ) 313,120 Property, plant and equipment: Land and mineral rights 476,447 99,866 576,313 Plant and equipment 790,677 — 790,677 1,267,124 99,866 1,366,990 Less accumulated depreciation, depletion and amortization 554,008 66,140 620,148 Net property, plant and equipment 713,116 33,726 746,842 Loan and lease receivables 49,313 — 49,313 Advanced coal royalties 19,781 — 19,781 Reclamation deposits 77,364 — 77,364 Restricted investments and bond collateral 140,807 — 140,807 Contractual third-party reclamation receivables, less current portion 86,915 (86,915 ) — Investment in joint venture 27,374 — 27,374 Intangible assets, net of accumulated amortization of $15.9 million at December 31, 2015 29,190 — 29,190 Other assets 12,188 — 12,188 Total Assets $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Balance Sheets (Continued) December 31, 2015 Liabilities and Shareholders’ Deficit As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,852 $ — $ 38,852 Revolving lines of credit 1,970 — 1,970 Accounts payable and accrued expenses: Trade and other accrued liabilities 109,850 135 109,985 Interest payable 15,527 — 15,527 Production taxes 46,895 — 46,895 Postretirement medical benefits 13,855 — 13,855 Deferred revenue 10,715 — 10,715 Asset retirement obligations 43,950 (3,379 ) 40,571 Other current liabilities 31,056 — 31,056 Total current liabilities 312,670 (3,244 ) 309,426 Long-term debt, less current installments 979,357 — 979,357 Workers’ compensation, less current portion 5,068 — 5,068 Excess of black lung benefit obligation over trust assets 17,220 — 17,220 Postretirement medical costs, less current portion 285,518 — 285,518 Pension and SERP obligations, less current portion 44,808 — 44,808 Deferred revenue, less current portion 24,613 — 24,613 Asset retirement obligations, less current portion 375,813 3,379 379,192 Intangible liabilities, net of accumulated amortization of $9.8 million at December 31, 2015 3,470 — 3,470 Other liabilities 30,208 — 30,208 Total liabilities 2,078,745 135 2,078,880 Shareholders’ deficit: Common stock of $0.01 par value as of December 31, 2015 Authorized 30,000,000 shares; Issued and outstanding 18,162,148 shares at December 31, 2015 182 — 182 Other paid-in capital 240,721 — 240,721 Accumulated other comprehensive loss (171,300 ) (2,970 ) (174,270 ) Accumulated deficit (672,219 ) (58,047 ) (730,266 ) Total shareholders’ deficit (602,616 ) (61,017 ) (663,633 ) Noncontrolling interests in consolidated subsidiaries 732 — 732 Total deficit (601,884 ) (61,017 ) (662,901 ) Total Liabilities and Deficit $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Statements of Operations The following tables summarize the impact of the restatement on our previously reported statements of consolidated operations (in thousands, except per share data): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,411,048 $ 8,470 $ 1,419,518 $ 1,115,992 $ 15,008 $ 1,131,000 Cost, expenses and other: Cost of sales 1,145,443 30,406 1,175,849 899,930 30,338 930,268 Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Selling and administrative 112,972 (17,418 ) 95,554 100,528 (18,224 ) 82,304 Heritage health benefit expenses 14,573 — 14,573 13,388 — 13,388 Loss on sale/disposal of assets 4,866 — 4,866 1,232 — 1,232 Loss on impairment 136,210 — 136,210 — — — Restructuring charges 656 — 656 14,989 — 14,989 Derivative loss 5,587 — 5,587 31,100 — 31,100 Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Other operating loss (income) (3,000 ) — (3,000 ) 181 — 181 1,543,389 21,825 1,565,214 1,158,967 20,697 1,179,664 Operating loss (132,341 ) (13,355 ) (145,696 ) (42,975 ) (5,689 ) (48,664 ) Other income (expense): Interest expense (104,215 ) 2,904 (101,311 ) (84,234 ) 1,914 (82,320 ) Loss on extinguishment of debt (5,385 ) — (5,385 ) (49,154 ) — (49,154 ) Interest income 7,993 — 7,993 6,400 — 6,400 Gain (loss) on foreign exchange 3,674 — 3,674 (4,016 ) — (4,016 ) Other income 1,740 — 1,740 1,031 — 1,031 (96,193 ) 2,904 (93,289 ) (129,973 ) 1,914 (128,059 ) Loss before income taxes (228,534 ) (10,451 ) (238,985 ) (172,948 ) (3,775 ) (176,723 ) Income tax expense (benefit) (19,767 ) (123 ) (19,890 ) 232 (209 ) 23 Net loss (208,767 ) (10,328 ) (219,095 ) (173,180 ) (3,566 ) (176,746 ) Less net loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Net loss attributable to the Parent company (203,314 ) (10,328 ) (213,642 ) (172,259 ) (3,566 ) (175,825 ) Less preferred stock dividend requirements 3 — 3 859 — 859 Net loss applicable to common shareholders $ (203,317 ) $ (10,328 ) $ (213,645 ) $ (173,118 ) $ (3,566 ) $ (176,684 ) Net loss per share applicable to common shareholders: Basic and diluted $ (11.36 ) $ (0.57 ) $ (11.93 ) $ (10.86 ) $ (0.22 ) $ (11.08 ) Weighted average number of common shares outstanding: Basic and diluted 17,905 17,905 15,941 15,941 Restated Consolidated Statements of Comprehensive Loss The following tables summarize the impact of the restatement on our previously reported consolidated statements of comprehensive loss (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 1,347 539 1,886 983 525 1,508 Adjustments to accumulated actuarial gains (losses) and transition obligations, pension 160 — 160 (24,793 ) — (24,793 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 1,308 — 1,308 18 — 18 Adjustments to accumulated actuarial gains (losses), postretirement medical benefits 7,322 — 7,322 (19,442 ) — (19,442 ) Tax effect of other comprehensive income gains (3,382 ) 47 (3,335 ) — 161 161 Change in foreign currency translation adjustment (52,021 ) 155 (51,866 ) (17,880 ) (310 ) (18,190 ) Unrealized and realized gains and losses on available-for-sale securities (1,738 ) — (1,738 ) 413 — 413 Other comprehensive loss, net of income taxes (47,004 ) 741 (46,263 ) (60,701 ) 376 (60,325 ) Comprehensive loss (255,771 ) (9,587 ) (265,358 ) (233,881 ) (3,190 ) (237,071 ) Less: Comprehensive loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Comprehensive loss attributable to common shareholders $ (250,318 ) $ (9,587 ) $ (259,905 ) $ (232,960 ) $ (3,190 ) $ (236,150 ) Restated Consolidated Statements of Cash Flows The following tables summarize the impact of the restatement on our previously reported consolidated statements of cash flows (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Cash flows from operating activities: Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Accretion of asset retirement obligation 28,207 10,685 38,892 21,604 9,424 31,028 Share-based compensation 7,748 — 7,748 6,082 — 6,082 Non-cash interest expense 6,857 — 6,857 — — — Amortization of deferred financing costs 10,601 — 10,601 3,481 — 3,481 Loss on extinguishment of debt 4,445 — 4,445 49,154 — 49,154 Loss on derivative instruments 5,587 — 5,587 31,100 — 31,100 Loss (gain) on foreign exchange (3,674 ) — (3,674 ) 4,016 — 4,016 Loss on impairment 136,210 — 136,210 — — — Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Distributions from equity affiliates 7,057 — 7,057 4,042 — 4,042 Deferred income taxes benefit (17,457 ) (504 ) (17,961 ) (230 ) (412 ) (642 ) Other (1,256 ) 1,110 (146 ) 4,867 730 5,597 Changes in operating assets and liabilities: Receivables 1,987 — 1,987 (403 ) — (403 ) Inventories 2,010 (210 ) 1,800 45,335 — 45,335 Accounts payable and accrued expenses (5,447 ) (5,447 ) (24,858 ) — (24,858 ) Interest payable (5,569 ) (5,569 ) (12,905 ) — (12,905 ) Deferred revenue (13,094 ) — (13,094 ) (12,246 ) — (12,246 ) Other assets and liabilities (18,597 ) (1,016 ) (19,613 ) 14,536 202 14,738 Asset retirement obligations (17,368 ) (8,574 ) (25,942 ) (7,661 ) (14,961 ) (22,622 ) Net cash provided by operating activities 45,562 — 45,562 50,353 — 50,353 Cash flows from investing activities: Net cash used in investing activities (70,801 ) — (70,801 ) (432,772 ) — (432,772 ) Cash flows from financing activities: Net cash provided by financing activities 36,723 — 36,723 338,706 — 338,706 Effect of exchange rate changes on cash (2,806 ) — (2,806 ) (3,139 ) — (3,139 ) Net increase (decrease) in cash and cash equivalents 8,678 — 8,678 (46,852 ) — (46,852 ) Cash and cash equivalents, beginning of year 14,258 — 14,258 61,110 — 61,110 Cash and cash equivalents, end of year $ 22,936 $ — $ 22,936 $ 14,258 $ — $ 14,258 Supplemental disclosures of cash flow information: Cash paid for interest $ 72,972 $ — $ 72,972 $ 85,047 $ — $ 85,047 Cash paid for income taxes 434 — 434 117 — 117 Non-cash transactions: Accrued purchases of property and equipment 3,766 — 3,766 11,740 — 11,740 Capital leases and other financing sources 15,232 — 15,232 15,599 — 15,599

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	3. ACQUISITIONS Acquisition of San Juan On January 31, 2016, Westmoreland San Juan, LLC (“WSJ”), a variable interest entity of the Company, acquired San Juan Coal Company (“SJCC”), which operates the San Juan mine in Farmington, New Mexico, and San Juan Transportation Company (“SJTC” and such transaction, the “San Juan Acquisition”) for a total cash purchase price of $121.0 million after post-closing and working capital adjustments. The San Juan mine is the exclusive supplier of coal to the adjacent San Juan Generating Station (“SJGS”) under a coal supply agreement through 2022. The San Juan operations are included in the Company’s Coal - U.S. segment. WSJ financed the San Juan Acquisition principally with a $125.0 million loan from NM Capital Utility Corporation (the “San Juan Loan”), an affiliate of Public Service Company of New Mexico (one of the owners of SJGS). The loan is structured as a senior secured term loan (the “ San Juan Loan ”) maturing February 1, 2021 and is expected to bear interest at a (i) 7.25% rate (the “Margin Rate”) plus (ii) (A) the London Interbank Offered Rate for a three month period plus (B) a statutory reserve rate, which such Margin Rate increases incrementally during each year of the San Juan Loan term with a final Margin Rate of 14.25% in the final year of the term. The San Juan Loan has no prepayment penalties. The agreements governing the San Juan Loan include representations and warranties and covenants regarding the ownership and operation of SJCC and the properties acquired in the Acquisition and standard special purpose bankruptcy remote entity covenants designed to preserve the separateness from Westmoreland of each of (i) WSJ, (ii) its direct parent company, Westmoreland San Juan Holdings, Inc., and (iii) the San Juan Entities ((i), (ii) and (iii) collectively, the “Westmoreland San Juan Entities”). Obligations under the San Juan Loan are recourse only to the Westmoreland San Juan Entities and their assets and neither Westmoreland nor its subsidiaries (other than the Westmoreland San Juan Entities) is an obligor under the San Juan Loan in any respect. The agreement governing the San Juan Loan requires that all revenues of the San Juan Entities, aside from payments on certain leases, are deposited into a cash management collection account swept monthly for operating expenses, capital expenditures, and San Juan Loan payment and prepayment. In connection with certain mining permits relating to the operation of the San Juan mine, WSJ is required to post reclamation bonds of $125.2 million with the New Mexico Mining and Minerals Division. The San Juan 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. Purchase price accounting was considered final as of December 31, 2016 . The allocation of the purchase consideration follows (in millions): Final as of December 31, 2016 Purchase price: Cash paid $ 121.0 Allocation of purchase price: Assets: Inventories 8.8 Total current assets 8.8 Land and mineral rights 143.9 Plant and equipment 74.6 Other assets 1.3 Total assets 228.6 Liabilities: Trade payables and other accrued liabilities 13.4 Production taxes 2.0 Asset retirement obligations 0.7 Total current liabilities 16.1 Asset retirement obligations, less current portion 43.5 Postretirement medical benefits 1.9 Deferred income taxes 46.1 Total liabilities 107.6 Net fair value $ 121.0 Unaudited Pro Forma Information The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the San Juan Acquisition occurred on January 1, 2015. 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. Year ended December 31, 2016 2015 (In thousands, except per share data) Total revenues Restated As reported $ 1,477,960 $ 1,419,518 Pro forma (unaudited) 1,504,235 1,714,043 Operating income (loss) As reported $ 38,130 $ (145,696 ) Pro forma (unaudited) 39,225 (106,606 ) Net loss applicable to common shareholders As reported $ (27,101 ) $ (213,645 ) Pro forma (unaudited) (26,676 ) (187,139 ) Net loss per share applicable to common shareholders, basic & diluted As reported $ (1.47 ) $ (11.93 ) Pro forma (unaudited) (1.44 ) (10.45 ) 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 a total cash purchase price of $32.5 million (the “Buckingham Acquisition”). The Buckingham 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. Of the total purchase price, $26.8 million was allocated to property plant and equipment, $12.1 million to land and mineral reserves and $6.4 million to net liabilities assumed. The Buckingham operations are included in the Company’s Coal - U.S. segment. Purchase price accounting was considered final as of December 31, 2015. Acquisition of General Partner of Westmoreland Resource Partners, LP On December 31, 2014, the Company completed the acquisition of Oxford Resources GP, LLC, the general partner of Oxford Resource Partners, LP, for $33.5 million in cash consideration (the “GP Acquisition”). Also on December 31, 2014 the Company completed a contribution of certain royalty-bearing coal reserves in return for 4,512,500 common units of Oxford Resource Partners, LP (the “Contribution”). In connection with these transactions, Oxford Resources GP, LLC was renamed to Westmoreland Resources GP, LLC, and Oxford Resource Partners, LP was renamed to Westmoreland Resource Partners, LP (“WMLP”). WMLP will continue to operate as a standalone, publicly traded master limited partnership, with common units trading on the NYSE under the symbol “WMLP.” The completion of the GP Acquisition and the Contribution provide Westmoreland with a platform to implement a value-creating drop-down strategy, pursuant to which it intends to periodically contribute certain U.S. and Canadian coal assets to WMLP in exchange for a combination of cash and additional limited partner interests. After completion of the GP Acquisition and the Contribution, the Company owned approximately 79% of the fully diluted limited partner interests as of December 31, 2014 which increased by December 31, 2015 to 93.8% as a result of the Kemmerer Drop, described below. WMLP resumed quarterly distributions of $0.20 per unit beginning in April 2015. In addition to receiving our proportionate share of these distributions, as WMLP’s general partner, the Company is entitled to incentive distribution rights. Acquisition related costs of $0.3 million and $4.5 million have been expensed for the years ended December 31, 2015 and 2014 which are included in Selling and administrative costs. No goodwill was recorded in the acquisition and a $31.0 million intangible asset related to a favorable terminal lease at a dock in Ohio will be amortized over a fifteen -year period. The favorable lease was valued based on the difference between contracted prices and market prices. Kemmerer Drop On August 1, 2015, we contributed 100% of the outstanding equity interests in Westmoreland Kemmerer, LLC (“Kemmerer”) to WMLP in exchange for $230 million in aggregate consideration, comprised of $115 million in cash and $115 million in newly issued WMLP Series A Convertible Units (the “Series A Units” and such transaction, the “Kemmerer Drop”). In connection with the Kemmerer Drop, all employees of Kemmerer and related employee liabilities, including but not limited to post-retirement pension obligations and post-retirement health benefits, were transferred to the parent Company. The Series A Units are convertible into common units representing limited partner interests of WMLP (“Common Units”), on a one -for-one basis, upon the earlier of (i) the date on which WMLP first makes a regular quarterly cash distribution to holders of Common Units in an amount equal to at least $0.22 per Common Unit, or (ii) a change of control of WMLP. Following the Kemmerer Drop, at December 31, 2016 we hold an approximately 93.9% controlling interest in WMLP (on a fully diluted basis). The Kemmerer Drop represents a reorganization of entities under common control. Accordingly, the net assets transferred are deemed to have transferred at the $102.6 million carrying value as of the date of transfer. No gain or loss was recognized. Canadian Acquisition On April 28, 2014, the Company acquired Sherritt International Corporation’s coal mining operations (the “Canadian Acquisition”) which 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 $33.6 million have been expensed for the year ended December 31, 2014 which included a $14.2 million charge to Cost of sales related to the post-close sale of inventory written up to fair value in the acquisition, $8.3 million of expenses included in Selling and administrative costs, $6.2 million of loss on foreign exchange and $4.9 million included in Interest expense related to a bridge facility commitment fee. The $26.2 million of cash and cash equivalents above includes $18.1 million which was used for immediate payment of an assumed liability on the acquisition date, leaving $8.1 million of net cash received upon the acquisition. During the third quarter of 2014, the Company transferred to an unrelated third party the contract related to a $37.0 million intangible asset. Proceeds of $37.0 million were received from the unrelated third party, with no gain or loss recognized on the transaction. As part of the Canadian Acquisition 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. Sherritt 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. The results of the acquired operations subsequent to April 28, 2014 have been included in the Company’s consolidated results of operations. Unaudited Pro Forma Information The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the acquisition of the GP and the Canadian Acquisition occurred on January 1, 2014. 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 January 1, 2014, or of future results of operations. Unaudited pro forma information for 2015 and 2016 is not presented as a result of the Canadian and WMLP acquired entities being consolidated for the entire year. Year Ended December 31, 2014 (In thousands, except per share data) Total revenues Restated As reported $ 1,131,000 Pro forma (unaudited) 1,659,482 Operating loss As reported $ (48,664 ) Pro forma (unaudited) (44,516 ) Net loss applicable to common shareholders As reported $ (176,684 ) Pro forma (unaudited) (139,213 ) Net loss per share applicable to common shareholders, basic & diluted As reported $ (11.08 ) Pro forma (unaudited) (8.73 )

VARIABLE INTEREST ENTITY (Notes

VARIABLE INTEREST ENTITY (Notes)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITY	4. VARIABLE INTEREST ENTITY As of December 31, 2016 , the Company consolidated its 100% owned WSJ subsidiary which is a variable interest entity (“VIE”). WSJ’s classification as a VIE is due to another party having the potential right to receive WSJ’s residual returns. The Company is the primary beneficiary because it has the power to direct the activities that most significantly impact WSJ’s economic performance. Accordingly, the Company consolidated the operating results, assets and liabilities of WSJ. See Note 3 - Acquisitions and Note 10 - Debt And Lines Of Credit to the consolidated financial statements. The following table presents the carrying amounts, after eliminating the effect of intercompany transactions, included in the Consolidated Balance Sheet that are for the use of or are the obligation of WSJ (in thousands): December 31, 2016 Assets $ 268,910 Liabilities (243,884 ) Net carrying amount $ 25,026

LOSS ON IMPAIRMENT

LOSS ON IMPAIRMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
LOSS ON IMPAIRMENT	5. LOSS ON IMPAIRMENT During the fourth quarter of 2015 we evaluated our ROVA asset group for impairment primarily as a result of an impairment indicator related to the continued decline in forecasted electricity prices. The asset group is comprised of property, plant, and equipment and related capital spares used to generate electricity, and resides in our Power segment. Our evaluation concluded that the long-lived assets at ROVA were impaired, and the carrying value of those assets was written down to zero as a result of an impairment charge of $133.1 million , with the charge included in the Loss on Impairment line item on the Consolidated Statement of Operations for the year ended December 31, 2015. Our fair value measurement for these assets was determined based on a probability-weighted estimate of discounted future cash flows, which are Level 3 fair value measurements. Key inputs to the fair value measurement for these assets included current forecasted electricity prices in the region ROVA serves, which we believe will continue to remain at depressed levels, as well as forecasted cost inputs based on the Company’s planning and budgeting process. We also recorded an impairment charge of $3.1 million to the same line item on the Consolidated Statement of Operations during the year ended December 31, 2015 for certain immovable fixed assets at our Coal Valley mine, which is part of the Coal-Canada segment, primarily as a result of continued declines in pricing in the export markets which Coal Valley serves. We considered the early termination of our coal supply agreements at our Jewett and Colstrip mines during 2016 to constitute triggering events necessitating impairment consideration. We determined these mines were unimpaired as future undiscounted cash flows supported the recoverability of the carrying value of their long-lived assets.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
INVENTORIES	6. INVENTORIES Inventories consisted of the following: December 31, 2016 2015 (In thousands) Restated Coal stockpiles $ 44,692 $ 38,934 Coal fuel inventories 6,816 7,194 Materials and supplies 77,628 78,784 Reserve for obsolete inventory (3,621 ) (2,756 ) Total $ 125,515 $ 122,156

RESTRICTED INVESTMENTS

RESTRICTED INVESTMENTS	12 Months Ended
	Dec. 31, 2016
Disclosure Restricted Investments and Bond Collateral [Abstract]
RESTRICTED INVESTMENTS	7. RESTRICTED INVESTMENTS Coal segments maintain government-required bond collateral that assures compliance with applicable federal and state regulations relating to the performance of final reclamation activities. The amounts deposited in the bond collateral account secure the bonds issued by the bonding company. The Power segment is required to maintain a collateral account related to its contracts to purchase power. The Corporate segment is required to obtain surety bonds in connection with its self-insured workers’ compensation plan and certain health care plans. The Company’s surety bond underwriters require collateral to issue these bonds. The Company invests certain bond collateral, reclamation deposits, and other restricted investments in a limited selection of fixed-income investment options and receives the corresponding investment returns. These investments 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 . On disposal, the cost basis of an investment sold is specifically identified, and the resulting gain or loss is reported in Other income . The Company’s carrying value and estimated fair value of its restricted investments at December 31, 2016 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cash and cash equivalents $ 66,860 $ 2,673 $ 69,533 Time deposits 2,473 — 2,473 Available-for-sale 75,580 71,689 147,269 $ 144,913 $ 74,362 $ 219,275 The Company’s carrying value and estimated fair value of its restricted investments at December 31, 2015 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cash and cash equivalents $ 102,536 $ 45,819 $ 148,355 Time deposits 2,458 — 2,458 Available-for-sale 35,813 31,545 67,358 $ 140,807 $ 77,364 $ 218,171 Available-for-Sale Restricted Investments The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at December 31, 2016 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cost basis $ 76,558 $ 72,381 $ 148,939 Gross unrealized holding gains 251 453 704 Gross unrealized holding losses (1,229 ) (1,145 ) (2,374 ) Fair value $ 75,580 $ 71,689 $ 147,269 The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at December 31, 2015 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cost basis $ 36,706 $ 31,977 $ 68,683 Gross unrealized holding gains 167 521 688 Gross unrealized holding losses (1,060 ) (953 ) (2,013 ) Fair value $ 35,813 $ 31,545 $ 67,358 Maturities of available-for-sale securities were as follows at December 31, 2016 : Amortized Cost Fair Value (In thousands) Due within one year $ 17,590 $ 17,128 Due in five years or less 71,942 71,250 Due after five years to ten years 28,324 28,123 Due in more than ten years 31,083 30,768 $ 148,939 $ 147,269 In 2016 , 2015 , and 2014 , the Company recorded gains of $0.2 million , $0.1 million , and $0.3 million , respectively, on the sale of available-for-sale securities.

INTANGIBLE ASSETS AND LIABILITI

INTANGIBLE ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND LIABILITIES	8. INTANGIBLE ASSETS AND LIABILITIES Our intangible assets resulted from our acquisition, as part of a business combination, of contracts with terms that are favorable to prevailing market prices at the time of acquisition. Amortization of intangible assets recognized in expense was $2.2 million in 2016 , $2.1 million in 2015 and $1.2 million in 2014 . Our intangible liabilities resulted from our acquisition, as part of a business combination, of contracts with terms that are unfavorable to prevailing market prices at the time of acquisition. Amortization of intangible liabilities recognized in Revenues was $1.0 million in 2016 , 2015 , and 2014 . The intangible assets and liabilities are generally amortized straight-line over the life of the related contract. The estimated amortization amounts from intangibles assets and liabilities for each of the next five years as of December 31, 2016 are as follows: Amount of Amortization to Recognize in Revenues Amount of Amortization to Recognize in Expense (In thousands) 2017 $ 1,068 $ 2,017 2018 1,068 2,017 2019 266 2,017 2020 — 2,017 2021 — 2,018

RESTRUCTURING CHARGES RESTRUCTU

RESTRUCTURING CHARGES RESTRUCTURING CHARGES	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	9. RESTRUCTURING CHARGES During 2014, the Company initiated strategic changes related to the Canadian Acquisition and the GP Acquisition (collectively, the “Acquisition Restructuring Plans”). Total expected restructuring charges related to the Acquisition Restructuring Plans of $15.2 million have been recorded to the restructuring expense line item within our consolidated statements of operations as they were incurred. Charges related to the Acquisition Restructuring Plans were comprised of one-time employee termination benefits and impacted all segments except for our Power segment. The table below represents the restructuring provision activity related to the restructuring plans (in millions): ROVA Restructuring Plan Acquisition Restructuring Plans Total Balance, December 31, 2014 $ 0.4 $ 8.8 $ 9.2 Restructuring Charges — 0.7 0.7 Cash Payments (0.4 ) (8.6 ) (9.0 ) Balance, December 31, 2015 — 0.9 0.9 Restructuring Charges — — — Cash Payments — (0.9 ) (0.9 ) Balance, December 31, 2016 $ — $ — $ —

LINES OF CREDIT AND LONG-TERM D

LINES OF CREDIT AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
LINES OF CREDIT AND LONG-TERM DEBT	10. DEBT AND LINES OF CREDIT The amounts outstanding under the Company’s long-term debt consisted of the following as of the dates indicated: Issuance Amount Issuance Date Maturity Date Total Debt Outstanding December 31, 2016 2015 (In millions) (MM/DD/YY) (MM/DD/YY) (In thousands) 8.75% Notes $350.0 12/16/14 1/1/22 $ 350,000 $ 350,000 Term Loan 425.0 12/16/14 12/16/20 323,883 327,172 San Juan Loan 125.0 2/1/16 2/1/21 95,000 — WMLP Term Loan 295.0 12/31/14 12/31/18 306,189 299,248 Revolver * 12/16/14 1/1/22 — 1,970 WMLP Revolver * 10/23/15 12/31/17 — — Capital lease obligations Varies Varies Varies 55,061 71,168 Other debt Varies Varies Varies 16,464 7,251 Total debt 1,146,597 1,056,809 Less debt discount and issuance costs, net (37,531 ) (36,630 ) Less current installments (86,272 ) (40,822 ) Total non-current debt $ 1,022,794 $ 979,357 ____________________ * Not applicable The following table presents aggregate contractual debt maturities of all long-term debt: December 31, 2016 (In thousands) 2017 $ 88,660 2018 324,291 2019 19,057 2020 340,223 2021 22,750 Thereafter 351,616 Total debt $ 1,146,597 Covenant Compliance We are in compliance with all covenants and conditions under our long-term debt agreements as of December 31, 2016. Our continuing ability to meet our obligations and comply with these financial covenants depends on our ability to generate adequate cash flows. Based on our quarterly projections, including the impact of lost or diminished coal sales at certain of our mines, we anticipate that we will maintain compliance with the financial covenants and have sufficient liquidity to meet our obligations as they become due within one year after the date of the filing of our Annual Report. 8.75% Notes The senior secured 8.75% Notes (“ 8.75% Notes ”) were issued at a 1.292% discount and bear a fixed interest rate of 8.75% payable semiannually, on January 1 and July 1 of each year, commencing July 1, 2015. The 8.75% Notes are a primary obligation of the Parent and are guaranteed by Westmoreland Energy LLC, 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), referred to as the “Guarantors.” The 8.75% Notes are not guaranteed by Westmoreland Canada LLC or any of its subsidiaries, Westmoreland San Juan, LLC or any of its subsidiaries, or Westmoreland Resources GP, LLC or WMLP, referred to as the “Non-guarantors.” The 8.75% Notes are the Company’s senior secured obligations, rank equally in right of payment with all of the Company’s existing and future senior obligations, including the Term Loan defined below under “ Term Loan ,” and rank senior to all of the Company’s existing and future indebtedness that is expressly subordinated to the 8.75% Notes . The 8.75% Notes have not been registered under the Securities Act of 1933. The 8.75% Notes contain certain customary cross-default provisions. In 2014, the Company capitalized debt issuance costs of $10.2 million in connection with the 8.75% Notes . The Company may redeem all or part of the 8.75% Notes beginning on January 1, 2018 at the redemption prices set forth in the 8.75% Notes agreement, and prior to January 1, 2018 at 100% of the principal amount plus the applicable premium described in the 8.75% Notes agreement. In addition, at any time prior to January 1, 2018, the Company may redeem up to 35% of the aggregate principal amount of the 8.75% Notes with the net cash proceeds of certain equity offerings at a redemption price equal to 108.75% of the principal amount to be redeemed, together with accrued and unpaid interest, if any, to the redemption date, subject to certain conditions. The 8.75% Notes and the guarantees are secured equally and ratably with the Term Loan (i) by first priority liens on substantially all of the Company’s and the guarantor parties’ tangible and intangible assets (excluding certain equity interests, mineral rights and sales contracts and certain assets subject to existing liens) and (ii) subject to the Revolver (as defined below), a second priority lien on substantially all cash, accounts receivable and inventory of the Company and the guarantors, and any other property with respect to, evidencing or relating to such cash, accounts receivable and inventory (whether now owned or hereinafter arising or acquired) and the proceeds and products thereof, subject in each case to permitted liens and certain exclusions (the “Notes Collateral”). The Notes Collateral is shared equally with the lenders under the Term Loan , who hold identical first and second priority liens, as applicable, on the Notes Collateral. The 8.75% Notes restrict the Company’s and its restricted subsidiaries’ ability to, among other things, (i) incur, assume or guarantee additional indebtedness or issue preferred stock; (ii) declare or pay dividends on, or make other distributions in respect of, their capital stock; (iii) purchase or redeem or otherwise acquire for value any capital stock or subordinated indebtedness; (iv) make investments, other than permitted investments; (v) create certain liens or use assets as security; (vi) enter into agreements restricting the ability of any restricted subsidiary to pay dividends, make loans, or any other distributions to the Company or other restricted subsidiaries; (vii) engage in transactions with affiliates; and (viii) consolidate or merge with or into other companies or transfer all or substantially all of their assets. The 8.75% Notes contain, among other provisions, events of default and various affirmative and negative covenants. As of December 31, 2016 , the Company was in compliance with all covenants for the 8.75% Notes . Term Loan The $350.0 million WCC term loan (“ Term Loan ”) was issued at a 2.5% discount and pays interest on a quarterly basis at a variable interest rate which is set at our election of (i) one-, two-, three- or six-month London Interbank Offered Rate (“LIBOR”) plus 6.50% or (ii) a base rate (determined with reference to the highest of the prime rate, the Federal Funds Rate plus 0.05% , or one-month LIBOR plus 1.00% ) plus 5.50% . As of December 31, 2016 , the interest rate was 7.50% . In 2014, the Company capitalized debt issuance costs of $8.4 million in connection with the Term Loan . The Term Loan is guaranteed by Westmoreland Energy LLC, 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). The Term Loan contains customary affirmative covenants, negative covenants, and events of default. The obligations under the Term Loan are secured by identical first and second priority liens, as applicable, on the notes collateral. As of December 31, 2016 , we were in compliance with all covenants of the Term Loan . The Term Loan contains certain customary cross-default provisions. Term Loan Add-on On January 22, 2015, the Company amended the Term Loan 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 Term Loan were made in connection with the acquisition of Buckingham Coal Company, LLC. 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. With this addition, quarterly principal payment due commencing March 31, 2015 is $1.1 million . Under the Term Loan , we are required to offer a portion of our excess cash flows for each fiscal year, beginning with the fiscal year ended December 31, 2015. In conjunction with the Kemmerer Drop, the Company amended the Term Loan to remove Kemmerer as a guarantor. In addition, $94.1 million of the proceeds received from WMLP related to the Kemmerer Drop were used to pay down the Term Loan . San Juan Loan We financed the San Juan Acquisition in part with a term, senior secured loan (“ San Juan Loan ”) from NM Capital Utility Corporation, an affiliate of Public Service Company of New Mexico (one of the owners of SJGS). The San Juan Loan was issued at a 6.7% discount, incurred $3.1 million of debt issuance costs and pays interest and principal on a quarterly basis at an interest rate of (i) 7.25% (the “Margin Rate”) plus (ii) (A) the LIBOR for a three month period plus (B) a statutory reserve rate, which such Margin Rate increases incrementally during each year of the San Juan Loan term with a final Margin Rate of 14.25% in the final year of the term. As of December 31, 2016 , the cash interest rate is 8.01% . At December 31, 2016 , we were in compliance with all covenants of the San Juan Loan . In addition, in the event the loan is not paid off, the price of the coal in our coal supply agreement decreases by 10% after January 1, 2019 and 15% after January 1, 2021. The San Juan Loan is a primary obligation of Westmoreland San Juan, LLC, is guaranteed by SJCC, and is secured by substantially all of SJCC’s assets. The San Juan Loan has no prepayment penalties. The agreements governing the San Juan Loan include representations and warranties and covenants regarding the ownership and operation of SJCC and the properties acquired in the San Juan Acquisition and standard special purpose bankruptcy remote entity covenants designed to preserve the separateness from Westmoreland of each of (i) WSJ, (ii) its direct parent company, Westmoreland San Juan Holdings, Inc., (iii) SJCC and (iv) SJTC (collectively, the “Westmoreland San Juan Entities”). Obligations under the San Juan Loan are recourse only to the Westmoreland San Juan Entities and their assets. Westmoreland nor its subsidiaries (other than the Westmoreland San Juan Entities) is an obligor under the San Juan Loan in any respect. The agreement governing the San Juan Loan requires that all revenues of the Westmoreland San Juan Entities, aside from payments on certain leases, are deposited into a cash management collection account swept monthly for operating expenses, capital expenditures, and loan payment and prepayment. The assets and credit of SJCC are not available to satisfy the debts and other obligations of the Company other than those of the Westmoreland San Juan Entities. WMLP Term Loan WMLP entered into a term loan (“ WMLP Term Loan ”) which consists of a $175.0 million , with an option for an additional $120.0 million in term loans for acquisitions, which was exercised on August 1, 2015 to finance the Kemmerer Drop. Proceeds from the credit facility were used to retire WMLP’s previously existing first and second lien credit facilities and to pay fees and expenses related to its existing credit facility, with the remaining proceeds being available as working capital. The WMLP Term Loan was not issued at a discount or a premium and $8.6 million of debt issuance costs were recognized at December 31, 2014. The WMLP Term Loan bears interest at a variable rate per annum equal to, at the WMLP’s option, the LIBOR floor of 0.75% plus 8.5% or the reference rate as defined in the financing agreement. As of December 31, 2016 , the WMLP Term Loan had a cash interest rate of 9.45% . The WMLP Term Loan is a primary obligation of Oxford Mining Company, LLC, a wholly owned subsidiary of WMLP, is guaranteed by WMLP and its subsidiaries, and is secured by substantially all of WMLP’s and its subsidiaries’ assets. At December 31, 2016 , we were in compliance with all covenants of the WMLP Term Loan . The WMLP Term Loan also provides for Paid In Kind Interest (“PIK Interest”) at a variable rate per annum between 1.00% and 3.00% based on WMLP’s total net leverage ratio as defined in the financing agreement. The rate of PIK Interest is recalculated on a quarterly basis with the PIK Interest added quarterly to the then-outstanding principal amount of the WMLP Term Loan . PIK Interest under the WMLP Term Loan was $9.2 million for the twelve months ended December 31, 2016 . The outstanding term loan amount represents the principal balance of $290.1 million , plus PIK Interest of $16.1 million . In connection with the Kemmerer Drop, the WMLP Term Loan was amended on July 31, 2015 to (i) allow WMLP to make distributions in an aggregate amount not to exceed $15.0 million (previously $7.5 million ) without pro forma compliance with the consolidated total net leverage ratio or fixed charge coverage ratio, and (ii) at any time that WMLP has a revolving loan facility available, require it to have liquidity of at least $7.5 million (previously $5.0 million ), after giving effect to such distributions and applying availability under such revolving loan facility towards satisfying the liquidity requirement. WMLP Revolver The WMLP revolving line of credit (“ WMLP Revolver ”) permits WMLP to borrow up to the aggregate principal amount of $15.0 million and also allows letters of credit in an aggregate outstanding amount of up to $10.0 million , which reduces availability under the WMLP Revolver on a dollar-for-dollar basis. At December 31, 2016 , availability under the WMLP Revolver was $15.0 million and we were in compliance with all covenant requirements. Revolver Under the Company’s revolving line of credit (“ Revolver ”) we have a total aggregate borrowing capacity of $60.0 million between June 15th and August 31st of each year, with an aggregate borrowing capacity of $50.0 million outside of these periods. The availability of the Revolver consists of a $30.0 million sub-facility ( $35.0 million with the seasonal increase) available to our U.S. borrowers and a $20.0 million sub-facility ( $25.0 million with the seasonal increase) available to our Canadian borrowers. The Revolver may support an equal amount of letters of credit, with outstanding letter of credit balances reducing availability under the facility. At December 31, 2016 , availability on the Revolver was $36.3 million with an outstanding letters of credit balance of $13.7 million and nothing drawn on the Revolver . Borrowings under the Revolver initially bear interest either at a rate 0.75% in excess of the base rate or at a rate 2.75% per annum in excess of LIBOR, at our election. An unused line fee of 0.50% per annum is payable monthly on the average unused amount of the Revolver . The Revolver contains various affirmative, negative and financial covenants. Financial covenants in the agreement include certain specified minimum fixed charge coverage ratios. We were in compliance with all covenant requirements of the Revolver as of December 31, 2016 . All extensions of credit under the revolver are collateralized by a first priority security interest in and lien upon the inventory and accounts receivable of substantially all of the Company’s subsidiaries (other than Absaloka Coal, LLC, Westmoreland Risk Management, Inc.,Westmoreland Resources GP, LLC, Westmoreland Resource Partners, LP and certain other immaterial subsidiaries). Pursuant to the Intercreditor Agreement, the holders of the 8.75% Notes and the Term Loan have a subordinate lien on these assets. Capital Lease Obligations The Company engages in leasing transactions for equipment utilized in its mining operations. At December 31, 2016 and 2015 , the capital leases outstanding had a weighted average interest rate of 4.64% and 4.51% , respectively, and mature at various dates beginning in 2016 through 2022. During the year ended December 31, 2016 , the Company entered into $10.6 million of new capital leases.

POSTRETIREMENT MEDICAL BENEFITS

POSTRETIREMENT MEDICAL BENEFITS	12 Months Ended
	Dec. 31, 2016
Postretirement Health Coverage [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
POSTRETIREMENT MEDICAL BENEFITS	11. POSTRETIREMENT MEDICAL BENEFITS The Company provides postretirement medical benefits to retired employees and their dependents, mandated by the Coal Industry Retiree Health 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. These benefits are provided through self-insured programs. The following table sets forth the actuarial present value of postretirement medical benefit obligations and amounts recognized in the Company’s financial statements: December 31, 2016 2015 (In thousands) Change in benefit obligations: Net benefit obligation at beginning of year $ 299,373 $ 306,418 Liability acquired 1,851 — Service cost 3,270 4,217 Interest cost 12,353 11,629 Plan participant contributions 136 185 Actuarial loss (gain) 24,821 (7,322 ) Gross benefits paid (16,914 ) (17,013 ) Federal subsidy on benefits paid 1,466 1,259 Curtailments (2,755 ) — Net benefit obligation at end of year 323,601 299,373 Change in plan assets: Employer contributions 16,778 16,828 Plan participant contributions 136 185 Gross benefits paid (16,914 ) (17,013 ) Fair value of plan assets at end of year — — Unfunded status at end of year $ (323,601 ) $ (299,373 ) Amounts recognized in the balance sheet consist of: Current liabilities $ (14,892 ) $ (13,855 ) Noncurrent liabilities (308,709 ) (285,518 ) Accumulated other comprehensive loss 51,893 31,086 Net amount recognized $ (271,708 ) $ (268,287 ) Amounts recognized in accumulated other comprehensive loss consists of: Net actuarial loss $ 55,706 $ 35,535 Prior service credit (3,813 ) (4,449 ) $ 51,893 $ 31,086 The Company has elected to amortize its transition obligations over a 20 -year period. Prior service costs and credits and actuarial gains and losses are amortized over the average life expectancy or average future service of the plan’s participants. The following amounts will be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2017 (in thousands): Actuarial loss $ 4,493 Prior service credit (636 ) The components of net periodic postretirement medical benefit cost are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Components of net periodic benefit cost: Service cost $ 3,270 $ 4,217 $ 3,289 Interest cost 12,353 11,629 12,814 Amortization of: Prior service credit (636 ) (636 ) (635 ) Actuarial loss 1,895 1,944 653 Total net periodic benefit cost $ 16,882 $ 17,154 $ 16,121 The following table shows the net periodic postretirement medical benefit costs that relate to current and former mining operations: Years Ended December 31, 2016 2015 2014 (In thousands) Former mining operations $ 8,540 $ 8,137 $ 9,614 Current operations 8,342 9,017 6,507 Total net periodic benefit cost $ 16,882 $ 17,154 $ 16,121 The costs for the former mining operations are included in Heritage health benefit expenses and the costs for current operations are included as operating expenses. Assumptions The weighted-average assumptions used to determine the benefit obligations as of the end of each year were as follows: December 31, 2016 2015 Discount rate 3.90% - 4.45% 4.10% - 4.65% Measurement date December 31, 2016 December 31, 2015 Annually, Westmoreland determines discount rates for its retirement benefit plans using our third party actuary’s yield curve which is based on high quality U.S. corporate bonds. The discount rate is calculated as the single effective rate that produces the equivalent benefit obligation as that determined when discounting future liability cash flows using spot rates from the yield curve. The weighted-average assumptions used to determine net periodic benefit cost were as follows: December 31, 2016 2015 2014 Discount rate 4.10% - 4.65% 3.75% - 4.25% 4.50% - 5.05% Measurement date December 31, 2015 December 31, 2014 December 31, 2013 The following presents information about the assumed health care trend rate: December 31, 2016 2015 Health care cost trend rate assumed for next year 6.75% 7.00% Rate to which the cost trend is assumed to decline (ultimate trend rate) 4.75% 4.75% Year that the trend rate reaches the ultimate trend rate 2025 2025 The effect of a one percent change on the health care cost trend rate used to calculate periodic postretirement medical benefit costs and the related benefit obligation are summarized in the table below: Postretirement Medical Benefits 1 % Increase 1 % Decrease (In thousands) Effect on service and interest cost components $ 2,774 $ (2,148 ) Effect on postretirement medical benefit obligation 42,994 (35,037 ) Cash Flows The following benefit payments and Medicare D subsidy (which the Company receives as a benefit partially offsetting its prescription drug costs for retirees and their dependents) are expected by the Company: Postretirement Medical Benefits Medicare D Subsidy Net Postretirement Medical Benefits (In thousands) 2017 $ 16,462 $ (1,570 ) $ 14,892 2018 16,794 (1,638 ) 15,156 2019 17,354 (1,700 ) 15,654 2020 17,929 (1,759 ) 16,170 2021 18,374 (1,818 ) 16,556 Years 2022 - 2026 97,014 (9,708 ) 87,306 Combined Benefit Fund Combined Benefit Fund, or CBF, which is a multi-employer health plan neither controlled by nor administered by the Company. The CBF is designed to pay health care benefits to UMWA workers (and dependents) who retired prior to 1976. The Company is required by the Coal Act to make monthly premium payments into the CBF. These payments are based on the number of the Company’s UMWA employees who retired prior to 1976, and the Company’s pro-rata assigned share of UMWA retirees whose companies are no longer in business. Contributions to the CBF have decreased over the past three years due to a declining population. The Company expenses payments to the CBF when they are due. The following payments were made to the CBF (in thousands): 2016 $ 1,594 2015 1,794 2014 1,966 Workers’ Compensation Benefits The Company was self-insured for workers’ compensation benefits prior to January 1, 1996. Since 1996, the Company has purchased third-party insurance for workers’ compensation claims. The following table shows the changes in the Company’s workers’ compensation obligation: December 31, 2016 2015 (In thousands) Workers’ compensation, beginning of year (including current portion) $ 5,658 $ 6,986 Accretion 115 127 Claims paid (399 ) (448 ) Actuarial changes (334 ) (1,007 ) Workers’ compensation, end of year 5,040 5,658 Less current portion, included in Other current liabilities (541 ) (590 ) Workers’ compensation, less current portion $ 4,499 $ 5,068 Black Lung Benefits The Company is self-insured for federal and state black lung benefits for former heritage employees and has established an independent trust to pay these benefits. The following table sets forth the funded status of the Company’s black lung obligation: December 31, 2016 2015 (In thousands) Actuarial present value of benefit obligation $ 17,594 $ 17,790 Plan assets at fair value — 570 Excess of the black lung benefit obligation over trust assets $ 17,594 $ 17,220 The discount rates used in determining the actuarial present value of the black lung benefit obligation are based on corporate bond yields and are adjusted annually. At December 31, 2016 and 2015 , the rates used were 3.70% and 3.95% , respectively.

PENSION AND OTHER SAVING PLANS

PENSION AND OTHER SAVING PLANS	12 Months Ended
	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
PENSION AND OTHER SAVING PLANS	12. PENSION AND OTHER SAVING PLANS Defined Benefit Pension Plans The Company provides defined benefit pension plans to qualified full-time employees pursuant to collective bargaining agreements. Benefits are generally based on years of service and the employee’s average annual compensation for the highest five continuous years of employment as specified in the plan agreement. The Company’s funding policy is to contribute annually the minimum amount prescribed, as specified by applicable regulations. The Company may make additional discretionary contributions. In 2009, the Company froze its pension plan for non-represented employees. Supplemental Executive Retirement Plan The Company maintains a Supplemental Executive Retirement Plan or SERP for former executives as a result of employment or severance agreements. The SERP is an unfunded non-qualified deferred compensation plan, which provides benefits to certain employees beyond the maximum limits imposed by the Employee Retirement Income Security Act and the Internal Revenue Code. The Company does not expect to add new participants to its SERP plan. The following table provides a reconciliation of the changes in the benefit obligations of the plans and the fair value of assets of the qualified plans and the amounts recognized in the Company’s financial statements for both the defined benefit pension and SERP plans: 2016 2015 (In thousands) Change in benefit obligation: Net benefit obligation at beginning of year $ 184,681 $ 199,088 Liability acquired 89,300 — Service cost 1,634 1,732 Interest cost 10,635 7,397 Actuarial loss (gain) 1,018 (11,148 ) Benefits and expenses paid (14,064 ) (10,428 ) Settlements and curtailments (992 ) — Foreign currency exchange rate changes 277 (1,960 ) Net benefit obligation at end of year 272,489 184,681 Change in plan assets: Fair value of plan assets at the beginning of year 141,137 153,341 Assets acquired 90,600 — Actual return on plan assets 18,053 (2,402 ) Employer contributions 970 2,786 Benefits and expenses paid (14,064 ) (10,428 ) Settlements (992 ) — Foreign currency exchange rate changes 338 (2,160 ) Fair value of plan assets at end of year 236,042 141,137 Unfunded status at end of year $ (36,447 ) $ (43,544 ) Amounts recognized in the accompanying balance sheet consist of: Noncurrent asset, included in Other assets $ 7,893 $ 1,632 Current liability, included in Other current liabilities (358 ) (368 ) Noncurrent liability (43,982 ) (44,808 ) Accumulated other comprehensive loss 26,123 33,494 Net amount recognized at end of year $ (10,324 ) $ (10,050 ) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss $ 26,054 $ 33,417 Prior service cost 69 77 $ 26,123 $ 33,494 Prior service costs and actuarial gains and losses are amortized over the expected future period of service of the plan’s participants. In 2017 , $2.4 million will be amortized from accumulated other comprehensive loss into net periodic benefit cost. The components of net periodic benefit cost are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Components of net periodic benefit cost: Service cost $ 1,634 $ 1,732 $ 1,998 Interest cost 10,635 7,397 7,400 Expected return on plan assets (14,025 ) (9,959 ) (10,316 ) Settlements and curtailments 186 — 382 Amortization of: Prior service cost 8 8 — Actuarial loss 4,167 3,442 886 Total net periodic pension cost $ 2,605 $ 2,620 $ 350 These costs are included in the accompanying statements of operations in Cost of sales and Selling and administrative expenses. In certain of the Company’s pension plans, lump sum distributions during 2014 exceeded the sum of those plans’ service and interest costs. As a result, the Company recorded a $3.7 million loss on settlement accounting in 2014. In addition, the Company recorded a $0.9 million loss on curtailment accounting due to the expectation that the future service of present employees at the Beulah mine will be significantly reduced in the future. These costs are included in the accompanying statements of operations in Selling and administrative expenses. Assumptions The weighted-average assumptions used to determine the benefit obligations as of the end of each year were as follows: December 31, 2016 2015 Discount rate 3.60% - 4.05% 3.90% - 4.25% Measurement date December 31, 2016 December 31, 2015 Annually, Westmoreland determines discount rates for its retirement benefit plans using our third party actuary’s yield curve which is based on high quality U.S. corporate bonds. The discount rate is calculated as the single effective rate that produces the equivalent benefit obligation as that determined when discounting future liability cash flows using spot rates from the yield curve. The following table provides the assumptions used to determine net periodic benefit cost: Years Ended December 31, 2016 2015 2014 Discount rate 3.90% - 4.25% 3.60% - 3.90% 4.25% - 4.70% Expected return on plan assets 1.75% - 7.10% 3.66% - 7.10% 7.40% Measurement date December 31, 2015 December 31, 2014 December 31, 2013 The Company establishes the expected long-term rate of return at the beginning of each fiscal year based upon historical returns and projected returns on the underlying mix of invested assets. The Company utilizes modern portfolio theory modeling techniques in the development of its return assumptions. This technique projects rates of return that can be generated through various asset allocations that lie within the risk tolerance set forth by the Company. The risk assessment provides a link between a pension plan’s risk capacity, management’s willingness to accept investment risk and the asset allocation process, which ultimately leads to the return generated by the invested assets. Plan Assets The Company’s investment goals are to maximize returns subject to specific risk management policies. The Company sets the expected return on plan assets based on historical trends and forecasts provided by its third-party fund managers. Its risk management policies permit investments in mutual funds, and prohibit direct investments in debt and equity securities and derivative financial instruments. The Company addresses diversification by the use of mutual fund investments whose underlying investments are in fixed income and equity securities, both domestic and international. These mutual funds are readily marketable and can be sold to fund benefit payment obligations as they become payable. The weighted-average target asset allocation of the Company’s pension trusts were as follows at December 31, 2016 : Target Allocation Asset category Cash and equivalents 0% - 10% Equity securities funds 20% - 60% Debt securities funds 40% - 80% Other 0% - 10% The fair value of the Company’s pension plan assets by asset category is as follows: December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Fair Value Level 1 Level 2 Level 3 (In thousands) Pooled separate accounts: Large-cap blend (a) $ 61,799 $ — $ 61,799 $ — International blend (b) 10,401 — 10,401 — Fixed income domestic (c) 21,732 — 21,732 — Fixed income long term (d) 105,640 — 105,640 — Stable value (e) 13,317 — 13,317 — Registered investment companies – growth fund 18,515 18,515 — — Limited partnerships and limited liability companies 29 — — 29 Westmoreland Coal common stock 819 819 — — Cash and cash equivalents 3,790 3,790 — — $ 236,042 $ 23,124 $ 212,889 $ 29 December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Fair Value Level 1 Level 2 Level 3 (In thousands) Pooled separate accounts: Large-cap blend (a) $ 43,417 $ — $ 43,417 $ — International blend (b) 7,779 — 7,779 — Fixed income domestic (c) 22,115 — 22,115 — Fixed income long term (d) 43,091 — 43,091 — Stable value (e) 4,937 — 4,937 — Registered investment companies – growth fund 15,447 15,447 — — Limited partnerships and limited liability companies 136 — — 136 Westmoreland Coal common stock 273 273 — — Cash and cash equivalents 3,942 3,942 — — $ 141,137 $ 19,662 $ 121,339 $ 136 (a) Large-cap blend funds seek to provide long-term growth of capital. They seek to provide investment results that approximate the performance of the Standard & Poor’s Composite 1500 Index. (b) International blends seek to have a diversified portfolio of investments, invading fixed-income and equity-focused investments in international markets. (c) Fixed income domestic funds seek to invest in high-quality corporate bonds with over 15 years to maturity. (d) Fixed income long term bond funds seek to achieve performance results similar to the Barclays Capital U.S. Aggregate Bond Index. This fund invests primarily in corporate and government bonds. (e) The stable value fund seeks to invest in publicly traded and privately placed debt securities and mortgage loans, and to a lesser extent, real estate and other equity investments in order to provide a guaranteed rate of return. The Company’s Level 1 assets include securities held by registered investment companies and its common stock, which are both typically valued using quoted market prices of an active market. Cash and cash equivalents and short-term investments are predominantly held in money market accounts. The Company’s Level 2 assets include pooled separate accounts, which are valued based on the quoted market prices of the securities underlying the investments. The Company’s Level 3 assets include interest in limited partnerships and limited liability companies that invest in privately held companies or privately held real estate assets. These assets are valued by the respective partnership or company manager using market and income approaches. The market approach consists of using comparable market transactions or values. The income approach consists of the net present value of estimated future cash flows, adjusted as appropriate for liquidity, credit, market and other risk factors. The inputs considered in the valuations include original transaction prices, recent transactions in the same or similar instruments, changes in financial ratios or cash flows, discounted cash flow valuations, and general economic and market conditions. Contributions The Company contributed $1.0 million in cash to its retirement plans during 2016 and expects to make approximately $1.2 million of contributions in 2017 . Cash Flows The following benefit payments are expected to be paid from its pension plan assets: Pension Benefits (In thousands) 2017 $ 15,975 2018 14,509 2019 15,051 2020 15,430 2021 15,798 Years 2022-2026 81,020 The benefits expected to be paid are based on the same assumptions used to measure the Company’s pension benefit obligation at December 31, 2016 and include estimated future employee service. Multi-Employer Pension The Company contributes to the Central Pension Fund, or the Plan, a multi-employer defined benefit pension plan for its WECO, WRI and WSC entities pursuant to collective bargaining agreements. The Plan’s Employer Identification Number is 36-6052390. These employers contribute to the Plan based on a negotiated rate per hour worked per participating employee. For the Plan’s year-end dates of January 31, 2016 and 2015 , no single employer contributed more than 5% of total contributions to the Plan. As of the Plan’s year-end date of January 31, 2016 , it had a healthy funding status (i.e. greater than 80% funded). The following table shows required information for each employer contributing to the Central Pension Fund: WECO WRI WSC Employer plan number 9313 9243 4990 Minimum contributions per hour worked $5.85 - $5.90 $4.03 - $4.39 $3.70 Expiration date of collective bargaining agreements 2/28/2019 5/31/2021 3/31/2022 Employer contributions (in millions): 2016 $ 3.7 $ 0.8 $ 0.1 2015 3.6 1.1 0.1 2014 3.3 1.2 0.1 Other Plans The Company sponsors 401(k) saving plans for U.S. employees and provides contributions to employee savings plans at its Canadian operation to assist employees in providing for their future retirement needs. The Company’s expense was $12.3 million , $10.8 million and $8.5 million for the years ended December 31, 2016 , 2015 and 2014 , respectively. During 2016 , the Company’s expense of $12.3 million consisted of $10.1 million in cash contributions and $2.2 million in contributions of Company stock to the plans. During 2015 , the Company’s expense of $10.8 million consisted of $ 7.1 million in cash contributions and $3.7 million in contributions of Company stock to the plans. During 2014 , the Company’s expense of $8.5 million consisted of $6.7 million in cash contributions and $1.8 million in contributions of Company stock to the plans.

ASSET RETIREMENT OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATIONS	13. ASSET RETIREMENT OBLIGATIONS The asset retirement obligation (“ARO”) liability at December 31, 2016 is summarized below: Asset Retirement Obligations (In thousands) Coal - U.S. $ 309,019 Coal - Canada 121,730 Coal - WMLP 52,177 Power 1,115 Total $ 484,041 Asset Retirement Obligations Changes in the Company’s asset retirement obligations were as follows: Years Ended December 31, 2016 2015 (In thousands) Restated Asset retirement obligations, beginning of year (including current portion) $ 419,763 $ 452,745 Accretion 40,424 38,891 Liabilities settled (32,087 ) (30,363 ) Changes due to amount and timing of reclamation 7,191 (24,533 ) Asset retirement obligations acquired 45,404 4,146 Changes due to foreign currency translation 3,346 (21,123 ) Asset retirement obligations, end of year 484,041 419,763 Less current portion (32,207 ) (40,571 ) Asset retirement obligations, less current portion $ 451,834 $ 379,192 The Company or its subsidiaries are responsible for final reclamation costs. As of December 31, 2016 , approximately $171.0 million of our asset retirement obligation is contractually reimbursable pursuant to various coal supply agreements. The Company also holds $74.4 million in reclamation deposits that were contributed by various customers, as further described in Note 7 - Restricted Investments to the consolidated financial statements. As of December 31, 2016 , the Company had $637.8 million in surety bonds outstanding to secure reclamation obligations. The credit-adjusted, risk-free interest rates were 12.00% and 21.80% for WCC mines and 13.30% and 10.15% for WMLP mines at December 31, 2016 and 2015 , respectively.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	14. DERIVATIVE INSTRUMENTS Derivative Assets and Liabilities 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. During the fourth quarter of 2016, the Company entered into a Substitute Energy Purchase Agreement (the “Agreement”) which amends our previous power purchase and operating agreement with our customer. The Agreement, which covers the period from March 1, 2017 to March 31, 2019, enables us to fulfill our obligations under the contract without physically operating the facility. The Agreement calls for fixed payments ranging from $21.33 to $24.32 (representing a weighted average price of $23.88 per megawatt hour) while optional power deliveries are $15.26 per megawatt hour. The Agreement meets the definition of a derivative and it does not qualify for the normal purchases and normal sales scope exception. As the underlying power deliveries option is significantly in the money, the fair value of this derivative is based on comparing expected contracted cash inflows per the Agreement to expected future outflows based on projected fair market prices. 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. Over the remaining contract lives, contracted power prices range from $41.05 to $55.20 per megawatt hour with a weighted average price of $44.33 . 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 Consolidated Balance Sheets was as follows (in thousands): Derivative Instruments Balance Sheet Location December 31, 2016 December 31, 2015 Contracts to purchase power Other current liabilities $ 13,382 $ 13,679 Contracts to purchase power Other liabilities 18,384 23,656 Contract to sell power Other current assets 10,240 — Contract to sell power Other assets 9,528 — The effect of derivative instruments not designated as hedging instruments on the accompanying Consolidated Statements of Operations was as follows (in thousands): Year Ended December 31, Derivative Instruments Statement of Operations Location 2016 2015 Contracts to purchase power Derivative (gain) loss $ (4,287 ) $ 5,587 Contract to sell power Derivative (gain) loss (19,768 ) — $ (24,055 ) $ 5,587

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	15. 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. The Company is required to disclose the fair value of financial instruments where practicable. The carrying amounts of cash equivalents, accounts receivable and accounts payable reflected on the consolidated balance sheets approximate the fair value of these instruments due to the short duration to their maturities. 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 as of December 31, 2016 (Level 3). The estimated fair value 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, 2016 $ 409,362 $ 395,274 $ 699,704 $ 658,557 December 31, 2015 414,419 291,919 605,760 390,350 The table below sets forth, by level, the Company’s financial assets and liabilities that are accounted for at fair value on a recurring basis: December 31, 2016 Quoted Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Fair Value Level 1 Level 2 (In thousands) Assets: Contract to sell power included in Other current assets and Other assets $ 19,768 $ — $ 19,768 Available-for-sale investments included in Restricted investments and bond collateral 75,580 75,580 — Available-for-sale investments included in Reclamation deposits 71,689 71,689 — $ 167,037 $ 147,269 $ 19,768 Liabilities: Contracts to purchase power included in Other current liabilities and Other liabilities $ (31,766 ) $ — $ (31,766 ) Warrants issued by WMLP included in Other liabilities (613 ) (613 ) — $ (32,379 ) $ (613 ) $ (31,766 ) December 31, 2015 Quoted Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Fair Value Level 1 Level 2 (In thousands) Assets: Available-for-sale investments included in Restricted investments and bond collateral $ 35,813 $ 35,813 $ — Available-for-sale investments included in Reclamation deposits 31,545 31,545 — $ 67,358 $ 67,358 $ — Liabilities: Contracts to purchase power included in Other current liabilities and Other liabilities $ (37,335 ) $ — $ (37,335 ) Warrants issued by WMLP included in Other liabilities (646 ) (646 ) — $ (37,981 ) $ (646 ) $ (37,335 )

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	16. SHARE-BASED COMPENSATION As of December 31, 2016 , the Company had restricted stock units, stock options, and stock-settled stock appreciation rights, or SARs, outstanding from four stock incentive plans. Two of these plans were terminated in October 2009. The Company grants employees and non-employee directors restricted stock units from the Amended and Restated 2007 and 2014 Equity Incentive Stock Plans. The maximum number of remaining shares available for issuance under the 2007 Incentive Stock Plan is 263,761 . The maximum number of remaining shares available for issuance under the 2014 Incentive Stock Plan is 815,278 . Compensation cost arising from share-based arrangements is shown in the following table: Years Ended December 31, 2016 2015 2014 (In thousands) Recognition of fair value of restricted stock units, stock options and SARs over vesting period; and issuance of stock $ 5,392 $ 4,019 $ 4,318 Contributions of stock to the Company’s 401(k) plan 2,192 3,729 1,764 Total share-based compensation expense $ 7,584 $ 7,748 $ 6,082 Restricted Stock Units The Company may issue restricted stock units, which requires no payment from the employee. Restricted stock units typically vest ratably over three years . The fair value of each performance unit is the market price of one common share on the date of grant. The fair value of each market-based performance unit was determined through the use of the Monte Carlo simulation method. Compensation expense is based on the fair value on the grant date and is recorded ratably over the vesting period. In May 2016, the Company granted 405,192 restricted stock units to employees and 72,000 restricted stock units to the Board of Directors. The Board of Director units will vest in one year. Of the employee units, 151,947 will vest ratably over a three -year period. The remaining 253,245 units are performance based, which will vest and pay out at the end of a three -year period if performance goals are met. The Company’s management believes it is probable that the target performance condition will be met. A summary of restricted stock award activity for the year ended December 31, 2016 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense (In thousands) (1) Non-vested at December 31, 2015 354,311 $ 28.44 Granted 507,885 8.85 Vested (93,852 ) 26.48 Forfeited (67,844 ) 13.91 Non-vested at December 31, 2016 700,500 $ 15.91 $ 4,980 ____________________ (1) Expected to be recognized over the next three years . Additional information related to restricted stock units: Years Ended December 31: Weighted Average Grant-Date Fair Value Total Grant- Date Fair Value of Restricted Stock Units that Vested (In thousands) 2016 $ 8.85 $ 2,485 2015 28.26 2,884 2014 30.67 3,536 Stock Options Stock options generally vest over three years, expire ten years from the date of grant, and have an option price equal to the market value of the stock on the date of grant. Information with respect to stock option activity for the year ended December 31, 2016 , 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, 2015 109,306 $ 22.16 Expired — Outstanding and exercisable at December 31, 2016 109,306 $ 22.16 1.2 $ — $ — Additional information related to stock options: Years Ended December 31: Intrinsic Value of Stock Options Exercised 2016 $ — 2015 — 2014 11.81 There were no stock options granted during 2016 , 2015 or 2014 . SARs SARs generally vest over three years, expire ten years from the date of grant and have a base price equal to the market value of the stock on the date of the grant. Upon vesting the holders may exercise the SARs and receive a number of shares of common stock having a value equal to the appreciation in the value of the common stock between the grant date and the exercise date. There were no SARs granted or vested during 2016 , 2015 , or 2014 . At December 31, 2015, there were 16,943 SARs outstanding with a weighted average exercise price of $25.44 . All outstanding SARs expired during 2016.

EARNINGS PER SHARE (Notes)

EARNINGS PER SHARE (Notes)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	17. 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 stock options, stock appreciation rights and restricted stock units. No such items were included in the computations of diluted loss per share in the twelve months ended December 31, 2016 , 2015 or 2014 because the Company incurred a net loss applicable to common shareholders in those 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: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Convertible notes and securities — — 626 Restricted stock units, stock options and SARs 810 464 537 Total shares excluded from diluted shares calculation 810 464 1,163

STOCKHOLDERS' EQUITY AND ACCUMU

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS	18. STOCKHOLDERS’ EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS Noncontrolling Interest Upon the acquisition of WMLP we recorded a noncontrolling interest totaling $15.3 million , which represents the equity attributable to the noncontrolling unitholders, who owned approximately 21% of the outstanding Common Units of WMLP at December 31, 2014. The Kemmerer Drop resulted in our acquisition of an additional 15% interest in WMLP (on a fully diluted basis) with a corresponding decrease in noncontrolling interest ownership. Preferred and Common Stock The Company has one class of capital stock outstanding at December 31, 2016 , common stock, par value $0.01 per share. During the first quarter of 2015, all of the Company’s Series A Convertible Exchangeable 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 were redeemed under a mandatory redemption for $0.3 million . The Company paid less than $0.1 million of preferred stock dividends for the year ended December 31, 2015 . Accumulated Other Comprehensive Loss The following is a summary of accumulated other comprehensive loss: Pension Postretirement medical benefits Available-for- sale securities Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive loss (In thousands) January 1, 2014 (as restated) $ (12,255 ) $ (20,292 ) $ — $ — $ (35,135 ) $ (67,682 ) 2014 activity (23,285 ) (19,424 ) 413 (18,190 ) 161 (60,325 ) December 31, 2014 (as restated) (35,540 ) (39,716 ) 413 (18,190 ) (34,974 ) (128,007 ) 2015 activity 2,046 8,630 (1,738 ) (51,866 ) (3,335 ) (46,263 ) December 31, 2015 (as restated) (33,494 ) (31,086 ) (1,325 ) (70,056 ) (38,309 ) (174,270 ) 2016 activity 7,371 (20,807 ) (349 ) 8,983 — (4,802 ) December 31, 2016 $ (26,123 ) $ (51,893 ) $ (1,674 ) $ (61,073 ) $ (38,309 ) $ (179,072 ) Changes in Accumulated Other Comprehensive Loss The following table reflects the changes in accumulated other comprehensive loss by component: Pension Postretirement Available-for- sale securities Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive loss (In thousands) December 31, 2015 (as restated) $ (33,494 ) $ (31,086 ) $ (1,325 ) $ (70,056 ) $ (38,309 ) $ (174,270 ) Other comprehensive income (loss) before reclassifications 3,010 (22,066 ) (577 ) 8,983 — (10,650 ) Amounts reclassified from accumulated other comprehensive loss 4,361 1,259 228 — — 5,848 December 31, 2016 $ (26,123 ) $ (51,893 ) $ (1,674 ) $ (61,073 ) $ (38,309 ) $ (179,072 ) The following table reflects the reclassifications out of accumulated other comprehensive loss for the year ended December 31, 2016 (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 Available-for-sale securities: Realized gains and losses on available-for-sale securities $ 228 Other income $ 228 Total Amortization of defined benefit pension items: Prior service costs $ 8 (2) Actuarial losses 4,353 (2) $ 4,361 Total Amortization of postretirement medical items: Prior service costs $ (636 ) (3) Actuarial losses 1,895 (3) $ 1,259 Total ____________________ (1) Amounts in parenthesis indicate debits to income/loss. (2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost. (See Note 12 - Pension And Other Saving Plans to the consolidated financial statements for additional details). (3) These accumulated other comprehensive income components are included in the computation of net periodic postretirement medical cost. (See Note 11 - Postretirement Medical Benefits to the consolidated financial statements for additional details). Restricted Net Assets WCC has obligations to pay pension and postretirement medical benefits, to fund corporate expenditures, and to pay interest on the 8.75% Notes and the Term Loan . However, WCC conducts no operations, has no source of revenue and is fully dependent on distributions from its subsidiaries to pay its costs. Due to the Master Limited Partnership structure and the WMLP Term Loan , at December 31, 2016 , WMLP is limited in its ability to distribute funds to WCC. The amount of cash WMLP can distribute on its units principally depends upon the amount of cash it generates from its operations, which will fluctuate from quarter to quarter. The WMLP Term Loan contains customary financial and other covenants and it permits distributions to its unitholders under specified circumstances. Borrowings under the WMLP Term Loan are secured by substantially all of its physical assets. At December 31, 2016 , WMLP was in a net liability position.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAX	19. INCOME TAX We are subject to taxation in the United States and Canada as well as various state jurisdictions. As of December 31, 2016 , tax years for 2013, 2014, and 2015 are subject to examination by the tax authorities. With few exceptions, as of December 31, 2016 , we are no longer subject to U.S. federal, state, local, or foreign examinations by tax authorities for tax years before 2013. The Company’s income (loss) before income taxes is as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated United States $ (100,290 ) $ (264,146 ) $ (160,028 ) Foreign 23,359 25,161 (16,695 ) Loss before income taxes $ (76,931 ) $ (238,985 ) $ (176,723 ) Income tax expense (benefit) reflected in the consolidated statement of operations consisted of: Years Ended December 31, 2016 2015 2014 (In thousands) Current: Restated Restated Federal $ (2,924 ) $ — $ — State 166 12 120 Foreign 841 1,441 545 (1,917 ) 1,453 665 Deferred: Federal (41,054 ) (3,295 ) — State (5,032 ) (330 ) — Foreign (56 ) (17,718 ) (642 ) (46,142 ) (21,343 ) (642 ) Income tax expense (benefit) $ (48,059 ) $ (19,890 ) $ 23 The effective tax rate differs from the U.S. federal statutory rate as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated Computed income tax expense (benefit) at statutory rate $ (28,833 ) $ (85,757 ) $ (58,996 ) Tax depletion in excess of basis (10,794 ) (5,317 ) (9,273 ) Non-deductible acquisition costs — — 2,979 Intercompany interest (6,651 ) (6,488 ) (4,174 ) State and foreign income taxes, net (4,632 ) (8,897 ) (9,321 ) Change in valuation allowance for net deferred tax assets 59,536 149,987 97,829 Release of valuation allowance arising from amalgamation — (32,441 ) — Restatement adjustment — (1,992 ) (19,373 ) Indian coal tax credits (“ICTC”) (9,923 ) (13,756 ) (15,205 ) Change in state effective tax rate (7,548 ) 2,713 (385 ) Change in federal rate — (7,951 ) — Change in Canadian rate — (3,083 ) 17 Foreign income inclusion 8,093 486 13,031 Alternative minimum tax refund (2,923 ) — — Kemmerer deferred tax asset removal — (13,238 ) — San Juan purchase accounting release of valuation allowance (46,086 ) — — Other, net 1,702 5,844 2,894 Income tax expense (benefit) $ (48,059 ) $ (19,890 ) $ 23 As a result of the restatement described in Note 2 - Restatement Of Previously Issued Consolidated Financial Statements to the consolidated financial statements, we recorded deferred tax assets and corresponding valuation allowances of zero , $5.9 million , and $20.3 million in the years ended December 31, 2016 , 2015 , and 2014 , respectively. The $59.5 million increase in valuation allowance for the year ended December 31, 2016 is due to the tax effect of the change in current year temporary items, credits, net operating losses, and postretirement medical benefit and pension obligations. During 2016, as part of the San Juan Acquisition, the Company acquired $46.1 million in deferred tax liabilities. Changes in the acquiring company’s deferred tax assets or liabilities subsequent to a business combination are required to be recorded in income during the period in which the transaction occurs. Accordingly, the $46.1 million decrease in the Company’s net deferred tax assets resulted in the release of a corresponding $46.1 million valuation allowance and recognition of a tax benefit as of December 31, 2016 . During 2015 the Company completed an amalgamation of two of our Canadian subsidiaries as part of a tax planning strategy. The amalgamation resulted in a decrease in the Company’s Canadian net deferred tax asset, necessitating the $32.4 million release of a portion of the Company’s valuation allowance. The $13.2 million Kemmerer deferred tax asset removal for the year ended December 31, 2015 is due to the Company dropping the Kemmerer mine and assets into the Company’s master limited partnership on August 1, 2015. The tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities are presented below: December 31, 2016 2015 (In thousands) Deferred tax assets: Restated Net operating losses $ 249,687 $ 198,045 Credit carryforwards 69,170 62,390 Accrued compensation and benefits 7,399 5,847 Asset retirement obligations 156,550 125,672 Postretirement medical benefit and pension obligations 143,374 123,595 Deferred revenue 11,110 13,591 Black lung accrual 8,299 7,405 Unrealized gain/(loss) on derivatives 4,774 14,377 Canadian resource pool 4,174 4,088 Lease obligations 8,415 13,341 Other 9,668 9,008 Total deferred tax assets 672,620 577,359 Valuation allowance (563,338 ) (519,774 ) Net deferred tax assets 109,282 57,585 Deferred tax liabilities: Property, plant and equipment, differences due to depreciation and amortization $ (83,411 ) $ (38,136 ) Investment in partnerships (13,365 ) (6,284 ) Finance lease receivable (7,362 ) (9,446 ) Other (5,144 ) (3,719 ) Total deferred tax liabilities (109,282 ) (57,585 ) Net deferred tax asset (liability) $ — $ — As of December 31, 2016 , the Company had significant deferred tax assets. The deferred tax assets include U.S. federal, state and foreign NOLs, AMT credit carryforwards, ICTC carryforwards, and net deductible reversing temporary differences related to on-going differences between book and taxable income. The Company determined that since its net deductible temporary differences will not reverse for the foreseeable future, and it is unable to forecast regular taxable income when they do reverse, a full valuation allowance is required for these deferred tax assets. The net valuation allowance increased by $43.6 million during the year ended December 31, 2016 . As of December 31, 2016 , the Company has available U.S. federal net operating loss carryforwards to reduce future regular taxable income of $581.4 million , expiring between 2018 and 2036. The Company has ICTC carryforwards of $64.4 million available to reduce future income taxes, which expire between 2026 and 2036. Currently the Company has an excess tax over book basis in its investment in Canadian subsidiaries and the Company does not expect this deferred tax asset to reverse in the foreseeable future. Accordingly, there has been no recognition of any deferred tax asset on the outside basis of investments in subsidiaries. Foreign Income Taxes As of December 31, 2016 , the Company has available foreign net operating loss carryforwards to reduce future regular taxable income of approximately $52.3 million expiring in years 2031 through 2035. Uncertain tax positions The Company recorded zero and $4.0 million in uncertain tax positions for the year ended December 31, 2016 and December 31, 2015 , respectively. The Company recognizes interest and penalties related to income tax matters in income tax expense, for which none was recorded for the years ended December 31, 2016 , 2015 or 2014 . No uncertain tax positions are expected to change in the next 12 months.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	20. COMMITMENTS AND CONTINGENCIES Leases and other Commitments The following shows the gross value and accumulated amortization of property, plant and equipment and mine development assets under capital leases related primarily to the leasing of mining equipment as of December 31: 2016 2015 (In thousands) Gross value $ 74,335 $ 65,293 Accumulated amortization 32,335 25,878 Future minimum capital and operating lease payments as of December 31, 2016 , are as follows: Capital Leases Operating Leases (In thousands) 2017 $ 35,345 $ 9,574 2018 10,467 7,784 2019 6,666 5,763 2020 3,237 1,350 2021 1,772 1,312 Thereafter 1,644 5,100 Total minimum lease payments 59,131 $ 30,883 Less imputed interest (4,070 ) Present value of minimum capital lease payments $ 55,061 Rental expense under operating leases during the years ended December 31, 2016 , 2015 and 2014 totaled $18.2 million , $25.2 million and $16.6 million , respectively. The Company leases certain of its coal reserves from third parties and pays royalties based on either a per ton rate or as a percentage of revenues received. Royalties charged to expense under all such lease agreements amounted to $99.2 million , $96.7 million and $61.8 million in the years ended December 31, 2016 , 2015 and 2014 , respectively. At December 31, 2016 , the Company had fuel supply contracts outstanding with a minimum purchase requirement of 9.4 million gallons of diesel fuel for 2017 . These contracts qualify for the normal purchase normal sale exception under hedge accounting. Litigation Indemnified Canadian Governmental Charges - Obed Mine Containment Pond Breach On October 31, 2013, at a time when the mine was still owned by Sherritt International Corporation (“Sherritt”), a breach of an on-site water containment pond occurred at the Obed Mountain mine near Hinton, Alberta. The water release consisted of approximately 670,000 cubic meters of processed water containing water mixed with naturally occurring materials, mainly clay, mud, shale and coal fines. The release resulted in investigations by various regulatory authorities. The government of Alberta issued an environmental order in relation to the release on November 19, 2013 against Sherritt and Westmoreland’s Canadian subsidiary, and filed charges under provincial legislation on October 16, 2015. The federal government of Canada filed charges under federal legislation on January 13, 2016. We are in the process of defending/resolving the provincial and federal charges. Pursuant to a Cooperation Agreement entered into between Sherritt and Westmoreland on April 28, 2014, Sherritt will fully indemnify us for the actual cost of remediation and work required to comply with all regulatory orders. In addition, pursuant to the Arrangement Agreement, Sherritt will fully indemnify us, with no deductibles or minimums, for any and all fees, fines or judgments resulting from the water release. Because of our contractual indemnifications, we do not believe the results of the Obed mine charges will have a material adverse impact on our consolidated financial statements. A loss contingency for this matter is probable and reasonably estimable. However, due to the full contractual indemnification, the probability of the Company having a net material liability arising out of these matters is remote. As of December 31, 2016 , the Company has recorded $5.8 million in Other current liabilities for the estimated costs of remediation work and a corresponding amount in current receivables Other to reflect the indemnification by the prior owner. Indemnified Canadian Governmental Charges - Coal Valley Mine Water Exceedances On April 21, 2016, the government of Canada filed charges against Sherritt and Westmoreland’s Canadian subsidiary under federal legislation related to allegations from 2011-2013 of depositing deleterious substances in water frequented by fish at the Coal Valley mine near Edson, Alberta. The allegations concern the use of a certain flocculent at holdings ponds. During those times the mine was still owned by Sherritt. We are in the process of defending/resolving these federal charges. Pursuant to the Cooperation Agreement and the Arrangement Agreement between Sherritt and Westmoreland, Sherritt will fully indemnify us for the actual cost of remediation and work required to comply with all regulatory orders and fully indemnify us, with no deductibles or minimums, for any and all fees, fines or judgments resulting from this matter. Because of our contractual indemnifications, we do not believe the results of these Coal Valley mine charges will have a material adverse impact on our consolidated financial statements. WildEarth Guardians Regulatory Challenge to OSM’s Approval Process for Mine Plans SJCC is subject to certain litigation related to its operations, including an Action filed by WildEarth Guardians (“WEG”) on February 27, 2013, in the United States District Court for the District of Colorado seeking review of the Office of Surface Mining (“OSM”) decisions and decisions of the Assistant Secretary of the Interior approving mine plans or mine plan amendments concerning seven separate coal mines in Colorado, Montana, New Mexico, and Wyoming. Among the decisions being challenged is the January 2008 approval of the mining plan modification for the San Juan mine. WEG alleges that in approving the plans or plan amendments, OSM engaged in a “pattern and practice of failing to comply with” the requirements of the National Environmental Policy Act (“NEPA”) by failing “to ensure that the public was appropriately involved in the adoption of” the mine plans and by failing to “take a hard look at a number of potentially significant environmental impacts.” On February 7, 2014, the case was transferred to the U.S. District Court for the District of New Mexico. On August 31, 2016 Judge Robert Junell issued a decision that 1) granted OSM’s motion for a voluntary remand back to the agency to conduct the required NEPA process as it relates to WEG’s claimed deficiencies and 2) mandated that OSM and SJCC conduct an Environmental Impact Statement (“EIS”) to address the alleged deficiencies of the original NEPA process within a three year time frame at which time automatic vacatur of the mining permit would occur absent a showing of good cause by the parties. OSM has selected a contractor to perform the required services in support of the EIS in early December 2016. Currently, all affected parties have commenced finalization of contractual requirements to effectuate and manage the EIS process. Pursuant to the judicial decision SJCC is free to continue operating under the existing permit during the three-year time frame that the EIS is being conducted. Ohio Environmental Protection Agency Challenge In May of 2016 the Ohio EPA (“OEPA”) notified Oxford Mining Company, LLC (“Oxford”), in writing that OEPA believed various of the Oxford’s previously remediated mines have failed to meet the performance goals set forth in the approved mitigation plans. OEPA’s letters allow that Oxford either a) provide evidence that OEPA’s listed mitigation deficiencies are actually meeting the performance standards, b) request an extension of up to two years to complete the outstanding mitigation obligations, or c) pursue off-site mitigation credit such as purchasing mitigation credits from third parties. None of the written correspondence specified monetary damages or cost estimates to complete the alleged mitigation deficiencies. Discussions are ongoing with OEPA to determine an appropriate resolution. There is currently an open dialogue whereby comparative evaluations are being discussed. Presently, our position is that our exposure is inconsequential based on internally conducted technical and legal evaluations. Other Legal Proceedings We are party to other legal proceedings arising in the ordinary course of business and may become involved in additional proceedings from time to time. We believe that there are no other legal proceedings pending that are likely to have a material adverse effect on our consolidated financial condition, results of operations or cash flows. Nevertheless, we cannot predict the impact of future developments affecting our claims and lawsuits, and any resolution of a claim or lawsuit or an accrual within a particular fiscal period may materially and adversely impact our results of operations for that period. In addition to claims and lawsuits against us, our operations, permits, and other industry regulatory processes and approvals, including those applicable to the utilities and transportation industries, may also continue to be subject to legal challenges that could materially and adversely impact our mining operations, results and liquidity. These regulatory challenges may seek to vacate prior regulatory decisions and authorizations that are legally required for some or all of our current or planned mining activities. If we are required to reduce or modify our mining activities as a result of these challenges, the impact could have a material adverse effect on our shipments, financial results and liquidity, and could result in claims from third parties if we are unable to meet our commitments under pre-existing commercial agreements as a result of any such required reductions or modifications to our mining activities.

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION	21. BUSINESS SEGMENT INFORMATION Segment information is based on a management approach, which requires segmentation based upon the Company’s internal organization and reporting. The Company’s operations are classified into six reporting segments: Coal - U.S., Coal - Canada, Coal - WMLP, Power, Heritage, and Corporate. The Coal - U.S. reporting segment includes the operations of coal mines located in Montana, North Dakota, Ohio and Texas. The Coal - Canada reporting segment includes the operations of coal mines located in Alberta and Saskatchewan. The Coal - WMLP reporting segment includes the operations of Westmoreland Resource Partners, LP, a publicly-traded coal master limited partnership with mines in Ohio and the Kemmerer mine in Wyoming. The Kemmerer Drop was completed on August 1, 2015 and, accordingly, to enable comparability, all segment disclosures have been adjusted to remove financial information for Kemmerer from the Coal - U.S. segment and present it in the Coal - WMLP segment for all periods presented. The Power segment includes its ROVA operations located in North Carolina. The Heritage segment costs primarily include benefits the Company provides to former mining operation employees as well as other administrative costs associated with providing those benefits and cost containment efforts. The Corporate segment primarily consists of corporate administrative expenses and includes eliminations for intersegment revenues and cost of sales. Summarized financial information by segment is as follows: Coal - U.S. (1)(2)(8) Coal - Canada Coal - WMLP Power (6) Heritage Corporate (7) Consolidated (In thousands) December 31, 2016 Revenues $ 651,713 $ 415,593 $ 349,341 $ 86,578 $ — $ (25,265 ) $ 1,477,960 Restructuring charges — — — — — — — Depreciation, depletion, and amortization 108,326 26,893 50,217 — — (169 ) 185,267 Operating income (loss) (8,063 ) 39,104 8,873 28,535 (13,409 ) (16,910 ) 38,130 Total assets 612,588 493,356 386,862 59,273 16,298 16,532 1,584,909 Capital expenditures 14,775 19,791 11,566 — — — 46,132 December 31, 2015 *Revenues $ 552,745 $ 430,416 $ 388,605 $ 84,423 $ — $ (36,671 ) $ 1,419,518 Restructuring charges — — 656 — — — 656 *Depreciation, depletion, and amortization 45,650 30,323 54,504 9,908 — (57 ) 140,328 *Operating income (loss) 2,213 36,830 (5,211 ) (146,868 ) (15,596 ) (17,064 ) (145,696 ) *Total assets 442,143 506,058 412,895 39,762 16,146 (1,025 ) 1,415,979 Capital expenditures 25,193 27,658 27,296 1,408 — (3,634 ) 77,921 December 31, 2014 *Revenues $ 486,528 $ 388,711 $ 170,508 $ 85,253 $ — $ — $ 1,131,000 Restructuring charges 1,058 9,565 2,783 459 78 1,046 14,989 *Depreciation, depletion, and amortization 45,852 36,450 16,912 9,998 — 149 109,361 *Operating income (loss) (7,742 ) (5,695 ) 26,478 (35,023 ) (14,858 ) (11,824 ) (48,664 ) *Total assets 406,972 626,534 475,386 172,104 15,969 43,424 1,740,389 Capital expenditures 23,108 19,147 7,489 527 — 55 50,326 ____________________ * As Restated. (1) The Buckingham Acquisition was completed on January 1, 2015. For the years ended December 31, 2016 and December 31, 2015, revenues for Buckingham were $76.6 million and $80.4 million , respectively. Operating income was $1.9 million for the year ended December 31, 2016. For the year ended December 31, 2015 there was a loss of $3.2 million . (2) Financial information of the Kemmerer mine for the year ended December 31, 2014 was previously presented under the Coal - U.S. segment and is now presented under the Coal - WMLP segment for all periods presented due to the Kemmerer Drop that occurred on August 1, 2015. (3) The Canadian operations were acquired on April 28, 2014, therefore, information for the year ended December 31, 2014 includes approximately eight months of operations. (4) The Ohio operations reported under the segment Coal - WMLP were acquired on December 31, 2014. For the years ended December 31, 2016 and December 31, 2015, revenues for the Ohio operations were $195.1 million and $225.2 million and operating losses were $15.8 million and $26.8 million , respectively. (5) The Coal - WMLP segment recorded revenues of $25.3 million and $36.7 million for intersegment revenues to the Coal - U.S. segment for the year ended December 31, 2016 and December 31, 2015 respectively. (6) Operating income (loss) for the Power segment for 2015 includes an impairment charge of $133.1 million . (7) Eliminations for intersegment revenues and cost of sales are presented within the Corporate segment. (8) The San Juan Acquisition was completed on January 31, 2016. For the year ended December 31, 2016, revenues for San Juan were $184.4 million and operating income was $24.5 million . The Company derives its revenues from a few key customers. The customers from which 10% or more of consolidated revenues have been derived and the percentage of consolidated revenues from those customers is summarized as follows: December 31, 2016 December 31, 2015 December 31, 2014 (In thousands) Customer A - Coal - U.S. and WMLP $ 207,290 $ 234,840 $ 167,882 Customer B - Coal - U.S. 184,364 — — Customer C - Coal - Canada 174,659 180,660 144,863 Customer D - Coal - U.S. 146,503 153,585 128,104 Percentage of consolidated revenues 48 % 40 % 39 %

QUARTERLY FINANCIAL DATA (UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (UNAUDITED)	22. QUARTERLY FINANCIAL DATA (UNAUDITED) Summarized quarterly financial data is as follows: Three Months Ended March 31 June 30 September 30 December 31 (1) (In thousands; except per share data) 2016: Restated Restated Restated Revenues $ 355,854 $ 357,597 $ 371,772 $ 392,737 Operating income (loss) 7,619 (883 ) 8,753 22,641 Net income (loss) applicable to common shareholders 27,407 (28,589 ) (18,368 ) (7,551 ) Basic and diluted income (loss) per common share $ 1.50 $ (1.54 ) $ (0.99 ) $ (0.41 ) 2015: Restated Restated Restated Restated Revenues $ 374,115 $ 351,737 $ 352,000 $ 341,666 Operating income (loss) 5,573 (8,797 ) (20,854 ) (121,618 ) Net loss applicable to common shareholders (13,878 ) (38,169 ) (51,418 ) (110,180 ) Basic and diluted loss per common share $ (0.79 ) $ (2.13 ) $ (2.86 ) $ (6.10 ) ____________________ (1) Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment. At our Jewett mine, our customer, NRG Texas Power, notified us during the third quarter of 2016 that our coal supply agreement would terminate two years early on December 31, 2016 . As a result of the notification, we accelerated depreciation and depletion of the mine's mineral rights, plant and equipment and recorded $45.1 million in Depreciation, depletion and amortization within the consolidated statement of operations during the fourth quarter of 2016. The San Juan Acquisition was completed January 31, 2016; therefore, operating results includes activities of the San Juan operations beginning with the three months ended March 31, 2016. Restatement As more fully discussed in Note 2 - Restatement Of Previously Issued Consolidated Financial Statements to the consolidated financial statements, the following operating results for each of the eight fiscal quarters in the two year period ended December 31, 2016 (except for the current quarter ending December 31, 2016) have been restated to reflect adjustments to our previously-issued consolidated financial statements. The following tables summarize the impact of the restatement on our previously reported interim consolidated balance sheets (unaudited) (in thousands): September 30, 2016 June 30, 2016 March 31, 2016 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 28,914 $ — $ 28,914 $ 35,876 $ — $ 35,876 $ 17,754 $ — $ 17,754 Receivables: Trade 140,063 140,063 142,587 — 142,587 150,068 — 150,068 Loan and lease receivables 5,394 — 5,394 5,851 — 5,851 5,968 — 5,968 Contractual third-party reclamation receivables 12,985 (12,985 ) — 12,781 (12,781 ) — 12,564 (12,564 ) — Other 20,018 (10,008 ) 10,010 18,937 (9,370 ) 9,567 19,021 (9,406 ) 9,615 178,460 (22,993 ) 155,467 180,156 (22,151 ) 158,005 187,621 (21,970 ) 165,651 Inventories 128,685 1,222 129,907 129,881 334 130,215 143,399 366 143,765 Other current assets 24,711 — 24,711 19,823 — 19,823 19,951 19,951 Total current assets 360,770 (21,771 ) 338,999 365,736 (21,817 ) 343,919 368,725 (21,604 ) 347,121 Property, plant and equipment: Land and mineral rights 600,160 143,296 743,456 597,450 144,376 741,826 596,448 144,492 740,940 Plant and equipment 879,718 — 879,718 875,122 — 875,122 869,901 — 869,901 1,479,878 143,296 1,623,174 1,472,572 144,376 1,616,948 1,466,349 144,492 1,610,841 Less accumulated depreciation, depletion and amortization 642,791 77,419 720,210 613,745 69,730 683,475 586,968 68,238 655,206 Net property, plant and equipment 837,087 65,877 902,964 858,827 74,646 933,473 879,381 76,254 955,635 Loan and lease receivables 49,389 — 49,389 50,161 — 50,161 51,823 — 51,823 Advanced coal royalties 17,470 — 17,470 17,206 — 17,206 16,367 — 16,367 Reclamation deposits 74,043 — 74,043 73,434 — 73,434 77,807 — 77,807 Restricted investments and bond collateral 144,454 — 144,454 144,061 — 144,061 143,345 — 143,345 Contractual third-party reclamation receivables, less current portion 155,249 (155,249 ) — 154,926 (154,926 ) — 154,816 (154,816 ) — Investment in joint venture 27,815 — 27,815 28,045 — 28,045 29,014 — 29,014 Intangible assets (1) 27,492 — 27,492 28,050 — 28,050 28,574 — 28,574 Other assets 25,883 (2,455 ) 23,428 22,767 (5,089 ) 17,678 20,837 (7,575 ) 13,262 Total Assets $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible assets, net of accumulated amortization of $4.0 million , $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. Liabilities and Shareholders’ Deficit September 30, 2016 June 30, 2016 March 31, 2016 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 90,736 $ — $ 90,736 $ 87,754 $ — $ 87,754 $ 77,375 $ — $ 77,375 Revolving lines of credit — — — 3,000 — 3,000 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 121,266 978 122,244 134,429 973 135,402 136,844 145 136,989 Interest payable 13,611 — 13,611 20,386 — 20,386 11,749 — 11,749 Production taxes 55,589 — 55,589 46,797 — 46,797 54,215 — 54,215 Postretirement medical benefits 13,855 — 13,855 13,855 — 13,855 13,855 — 13,855 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 23,203 — 23,203 19,834 — 19,834 20,303 — 20,303 Asset retirement obligations 51,088 — 51,088 50,944 — 50,944 49,445 — 49,445 Other current liabilities 34,578 (9,927 ) 24,651 29,888 (9,437 ) 20,451 36,782 (9,437 ) 27,345 Total current liabilities 404,294 (8,949 ) 395,345 407,255 (8,464 ) 398,791 400,936 (9,292 ) 391,644 Long-term debt, less current installments 1,035,013 — 1,035,013 1,047,244 — 1,047,244 1,051,674 — 1,051,674 Workers’ compensation, less current portion 4,908 — 4,908 4,992 — 4,992 5,034 — 5,034 Excess of black lung benefit obligation over trust assets 17,865 — 17,865 17,594 — 17,594 17,423 — 17,423 Postretirement medical costs, less current portion 286,952 — 286,952 286,739 — 286,739 288,437 — 288,437 Pension and SERP obligations, less current portion 42,790 — 42,790 43,702 — 43,702 44,221 — 44,221 Deferred revenue, less current portion 18,740 — 18,740 22,441 — 22,441 21,986 — 21,986 Asset retirement obligations, less current portion 450,869 (23,840 ) 427,029 449,857 (25,133 ) 424,724 450,422 (26,426 ) 423,996 Intangible liabilities (1) 2,669 — 2,669 2,936 — 2,936 3,203 — 3,203 Other liabilities 36,760 (3,290 ) 33,470 33,566 (5,918 ) 27,648 37,434 (7,575 ) 29,859 Total liabilities 2,300,860 (36,079 ) 2,264,781 2,316,326 (39,515 ) 2,276,811 2,320,770 (43,293 ) 2,277,477 Shareholders’ deficit: Common stock (2) 186 — 186 186 — 186 184 — 184 Other paid-in capital 246,450 — 246,450 245,050 — 245,050 243,297 — 243,297 Accumulated other comprehensive loss (150,726 ) (3,225 ) (153,951 ) (150,259 ) (3,225 ) (153,484 ) (151,897 ) (3,225 ) (155,122 ) Accumulated deficit (675,523 ) (74,294 ) (749,817 ) (667,002 ) (64,446 ) (731,448 ) (641,635 ) (61,223 ) (702,858 ) Total shareholders’ deficit (579,613 ) (77,519 ) (657,132 ) (572,025 ) (67,671 ) (639,696 ) (550,051 ) (64,448 ) (614,499 ) Noncontrolling interests in consolidated subsidiaries (1,595 ) — (1,595 ) (1,088 ) — (1,088 ) (30 ) — (30 ) Total deficit (581,208 ) (77,519 ) (658,727 ) (573,113 ) (67,671 ) (640,784 ) (550,081 ) (64,448 ) (614,529 ) Total Liabilities and Deficit $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible liabilities, net of accumulated amortization of $10.6 million , $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016. September 30, 2015 June 30, 2015 March 31, 2015 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 29,336 $ — $ 29,336 $ 35,876 $ — $ 35,876 $ 53,393 $ — $ 53,393 Receivables: Trade 146,522 — 146,522 136,720 — 136,720 154,167 — 154,167 Loan and lease receivables 6,304 — 6,304 9,258 — 9,258 9,609 — 9,609 Contractual third-party reclamation receivables 19,310 (19,310 ) — 16,320 (16,320 ) — 14,457 (14,457 ) — Other 15,081 33 15,114 14,497 35 14,532 16,300 33 16,333 187,217 (19,277 ) 167,940 176,795 (16,285 ) 160,510 194,533 (14,424 ) 180,109 Inventories 124,438 13 124,451 138,759 63 138,822 133,819 217 134,036 Other current assets 15,795 4,448 20,243 13,567 5,954 19,521 15,077 5,947 21,024 Total current assets 356,786 (14,816 ) 341,970 364,997 (10,268 ) 354,729 396,822 (8,260 ) 388,562 Property, plant and equipment: Land and mineral rights 494,950 115,391 610,341 504,353 115,409 619,762 496,034 115,320 611,354 Plant and equipment 1,012,900 — 1,012,900 1,006,901 — 1,006,901 989,914 — 989,914 1,507,850 115,391 1,623,241 1,511,254 115,409 1,626,663 1,485,948 115,320 1,601,268 Less accumulated depreciation, depletion and amortization 625,940 63,969 689,909 595,962 61,067 657,029 562,413 59,021 621,434 Net property, plant and equipment 881,910 51,422 933,332 915,292 54,342 969,634 923,535 56,299 979,834 Loan and lease receivables 51,099 — 51,099 58,627 — 58,627 65,417 — 65,417 Advanced coal royalties 17,958 — 17,958 18,725 — 18,725 19,637 — 19,637 Reclamation deposits 77,425 — 77,425 76,952 — 76,952 76,715 — 76,715 Restricted investments and bond collateral 137,672 — 137,672 128,167 — 128,167 129,813 — 129,813 Contractual third-party reclamation receivables, less current portion 96,086 (96,086 ) — 99,040 (99,040 ) — 100,818 (100,818 ) — Investment in joint venture 28,664 — 28,664 32,465 — 32,465 32,395 — 32,395 Intangible assets (1) 29,720 — 29,720 30,254 — 30,254 30,784 — 30,784 Other assets 9,638 — 9,638 10,626 — 10,626 12,049 — 12,049 Total Assets $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible assets, net of accumulated amortization of $16.9 million , $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively. Liabilities and Shareholders’ Deficit September 30, 2015 June 30, 2015 March 31, 2015 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,879 $ — $ 38,879 $ 42,566 $ — $ 42,566 $ 42,554 $ — $ 42,554 Revolving lines of credit — — — 2,500 — 2,500 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 129,084 682 129,766 126,864 449 127,313 141,479 450 141,929 Interest payable 7,869 — 7,869 16,911 — 16,911 9,180 — 9,180 Production taxes 53,437 — 53,437 46,756 — 46,756 52,174 — 52,174 Postretirement medical benefits 13,263 — 13,263 13,263 — 13,263 13,263 — 13,263 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 13,170 — 13,170 13,176 — 13,176 17,372 — 17,372 Asset retirement obligations 47,462 — 47,462 49,860 — 49,860 48,024 — 48,024 Other current liabilities 26,551 — 26,551 27,838 — 27,838 28,072 — 28,072 Total current liabilities 330,083 682 330,765 340,102 449 340,551 352,486 450 352,936 Long-term debt, less current installments 987,262 — 987,262 963,488 — 963,488 977,556 — 977,556 Workers’ compensation, less current portion 6,081 — 6,081 6,148 — 6,148 6,223 — 6,223 Excess of black lung benefit obligation over trust assets 11,919 — 11,919 11,638 — 11,638 11,916 — 11,916 Postretirement medical costs, less current portion 293,268 — 293,268 293,340 — 293,340 293,253 — 293,253 Pension and SERP obligations, less current portion 44,256 — 44,256 44,925 — 44,925 48,226 — 48,226 Deferred revenue, less current portion 27,425 — 27,425 30,097 — 30,097 32,914 — 32,914 Asset retirement obligations, less current portion 402,145 — 402,145 401,403 — 401,403 399,378 — 399,378 Intangible liabilities (1) 3,737 — 3,737 4,004 — 4,004 4,271 — 4,271 Deferred income taxes 32,984 (58 ) 32,926 30,523 (63 ) 30,460 22,748 (61 ) 22,687 Other liabilities 37,014 — 37,014 32,268 — 32,268 27,686 360 28,046 Total liabilities 2,176,174 624 2,176,798 2,157,936 386 2,158,322 2,176,657 749 2,177,406 Shareholders’ deficit: Common stock (2) 180 — 180 180 — 180 44,421 — 44,421 Other paid-in capital 238,705 — 238,705 228,362 — 228,362 184,475 — 184,475 Accumulated other comprehensive loss (165,811 ) (3,818 ) (169,629 ) (145,686 ) (3,922 ) (149,608 ) (150,046 ) (3,662 ) (153,708 ) Accumulated deficit (563,804 ) (56,286 ) (620,090 ) (517,242 ) (51,430 ) (568,672 ) (480,637 ) (49,866 ) (530,503 ) Total shareholders’ deficit (490,730 ) (60,104 ) (550,834 ) (434,386 ) (55,352 ) (489,738 ) (401,787 ) (53,528 ) (455,315 ) Noncontrolling interests in consolidated subsidiaries 1,514 — 1,514 11,595 — 11,595 13,115 — 13,115 Total deficit (489,216 ) (60,104 ) (549,320 ) (422,791 ) (55,352 ) (478,143 ) (388,672 ) (53,528 ) (442,200 ) Total Liabilities and Deficit $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible liabilities, net of accumulated amortization of $14.3 million , $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015. The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of operations (unaudited) (in thousands, except per share data): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 354,721 $ 1,133 $ 355,854 $ 371,483 $ 2,632 $ 374,115 Cost, expenses and other: Cost of sales 273,802 7,323 281,125 301,711 8,001 309,712 Depreciation, depletion and amortization 35,013 2,002 37,015 38,059 1,849 39,908 Selling and administrative 31,672 (4,273 ) 27,399 26,716 (4,336 ) 22,380 Heritage health benefit expenses 3,015 — 3,015 3,059 — 3,059 Loss on sale/disposal of assets 336 — 336 229 — 229 Loss on impairment — — — 553 — 553 Derivative loss (gain) 2,600 — 2,600 (5,276 ) — (5,276 ) Income from equity affiliates (1,293 ) — (1,293 ) (2,025 ) — (2,025 ) Other operating loss (income) (1,962 ) — (1,962 ) 2 — 2 343,183 5,052 348,235 363,028 5,514 368,542 Operating income 11,538 (3,919 ) 7,619 8,455 (2,882 ) 5,573 Other income (expense): Interest expense (29,669 ) 742 (28,927 ) (24,735 ) 736 (23,999 ) Interest income 1,791 — 1,791 2,140 — 2,140 Gain (loss) on foreign exchange (1,387 ) — (1,387 ) 2,109 — 2,109 Other income (expense) (122 ) — (122 ) 193 — 193 (29,387 ) 742 (28,645 ) (20,293 ) 736 (19,557 ) Loss before income taxes (17,849 ) (3,177 ) (21,026 ) (11,838 ) (2,146 ) (13,984 ) Income tax expense (benefit) (47,935 ) — (47,935 ) 2,040 — 2,040 Net income (loss) 30,086 (3,177 ) 26,909 (13,878 ) (2,146 ) (16,024 ) Less net loss attributable to noncontrolling interest (498 ) — (498 ) (2,146 ) — (2,146 ) Net income (loss) applicable to common shareholders $ 30,584 $ (3,177 ) $ 27,407 $ (11,732 ) $ (2,146 ) $ (13,878 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 1.67 $ (0.17 ) $ 1.50 $ (0.67 ) $ (0.12 ) $ (0.79 ) Weighted average number of common shares outstanding: Basic 18,262 18,262 17,621 17,621 Diluted 18,269 18,269 17,621 17,621 Three Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 356,247 $ 1,350 $ 357,597 $ 348,959 $ 2,778 $ 351,737 Cost, expenses and other: Cost of sales 290,113 8,068 298,181 285,480 7,224 292,704 Depreciation, depletion and amortization 33,663 1,560 35,223 34,263 2,069 36,332 Selling and administrative 32,019 (4,406 ) 27,613 28,508 (4,584 ) 23,924 Heritage health benefit expenses 3,222 — 3,222 2,162 — 2,162 Loss (gain) on sale/disposal of assets (2,253 ) — (2,253 ) 784 — 784 Restructuring charges — — — 103 — 103 Derivative loss (gain) (5,878 ) — (5,878 ) 6,178 — 6,178 Income from equity affiliates (1,287 ) — (1,287 ) (1,653 ) — (1,653 ) Other operating loss 3,659 — 3,659 — — — 353,258 5,222 358,480 355,825 4,709 360,534 Operating income (loss) 2,989 (3,872 ) (883 ) (6,866 ) (1,931 ) (8,797 ) Other income (expense): Interest expense (31,510 ) 650 (30,860 ) (25,304 ) 454 (24,850 ) Interest income 2,356 — 2,356 2,567 — 2,567 Loss on foreign exchange (364 ) — (364 ) (1,313 ) — (1,313 ) Other income 254 — 254 534 — 534 (29,264 ) 650 (28,614 ) (23,516 ) 454 (23,062 ) Loss before income taxes (26,275 ) (3,222 ) (29,497 ) (30,382 ) (1,477 ) (31,859 ) Income tax expense (benefit) (100 ) — (100 ) 7,469 87 7,556 Net loss (26,175 ) (3,222 ) (29,397 ) (37,851 ) (1,564 ) (39,415 ) Less net loss attributable to noncontrolling interest (808 ) — (808 ) (1,246 ) — (1,246 ) Net loss applicable to common shareholders $ (25,367 ) $ (3,222 ) $ (28,589 ) $ (36,605 ) $ (1,564 ) $ (38,169 ) Net loss per share applicable to common shareholders: Basic and diluted $ (1.37 ) $ (0.17 ) $ (1.54 ) $ (2.04 ) $ (0.09 ) $ (2.13 ) Weighted average number of common shares outstanding: Basic and diluted 18,540 18,540 17,926 17,926 Six Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 710,968 $ 2,483 $ 713,451 $ 720,444 $ 5,411 $ 725,855 Cost, expenses and other: Cost of sales 563,915 15,392 579,307 587,189 15,225 602,414 Depreciation, depletion and amortization 68,676 3,561 72,237 72,322 3,918 76,240 Selling and administrative 63,691 (8,679 ) 55,012 55,228 (8,920 ) 46,308 Heritage health benefit expenses 6,237 — 6,237 5,221 — 5,221 Loss (gain) on sale/disposal of assets (1,917 ) — (1,917 ) 1,013 — 1,013 Restructuring charges — — — 656 — 656 Derivative loss (gain) (3,278 ) — (3,278 ) 902 — 902 Income from equity affiliates (2,580 ) — (2,580 ) (3,678 ) — (3,678 ) Other operating loss 1,697 — 1,697 — — — 696,441 10,274 706,715 718,853 10,223 729,076 Operating income (loss) 14,527 (7,791 ) 6,736 1,591 (4,812 ) (3,221 ) Other income (expense): Interest expense (61,179 ) 1,392 (59,787 ) (50,039 ) 1,190 (48,849 ) Interest income 4,147 — 4,147 4,707 — 4,707 Gain (loss) on foreign exchange (1,751 ) — (1,751 ) 795 — 795 Other income 132 — 132 726 — 726 (58,651 ) 1,392 (57,259 ) (43,811 ) 1,190 (42,621 ) Loss before income taxes (44,124 ) (6,399 ) (50,523 ) (42,220 ) (3,622 ) (45,842 ) Income tax expense (benefit) (48,035 ) — (48,035 ) 9,509 87 9,596 Net income (loss) 3,911 (6,399 ) (2,488 ) (51,729 ) (3,709 ) (55,438 ) Less net loss attributable to noncontrolling interest (1,306 ) — (1,306 ) (3,392 ) — (3,392 ) Net income (loss) applicable to common shareholders $ 5,217 $ (6,399 ) $ (1,182 ) $ (48,337 ) $ (3,709 ) $ (52,046 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 0.28 $ (0.35 ) $ (0.07 ) $ (2.72 ) $ (0.21 ) $ (2.93 ) Weighted average number of common shares outstanding: Basic 18,401 18,401 17,775 17,775 Diluted 18,418 18,418 17,775 17,775 Three Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 370,683 $ 1,089 $ 371,772 $ 349,796 $ 2,204 $ 352,000 Cost, expenses and other: Cost of sales 278,765 6,663 285,428 292,973 9,296 302,269 Depreciation, depletion and amortization 33,112 7,748 40,860 34,459 2,781 37,240 Selling and administrative 30,518 (4,863 ) 25,655 29,383 (4,326 ) 25,057 Heritage health benefit expenses 3,265 — 3,265 2,801 — 2,801 Loss on sale/disposal of assets 548 — 548 1,135 — 1,135 Derivative loss 5,442 — 5,442 5,815 — 5,815 Income from equity affiliates (1,547 ) — (1,547 ) (463 ) — (463 ) Other operating loss (income) 3,368 — 3,368 (1,000 ) — (1,000 ) 353,471 9,548 363,019 365,103 7,751 372,854 Operating income (loss) 17,212 (8,459 ) 8,753 (15,307 ) (5,547 ) (20,854 ) Other income (expense): Interest expense (29,494 ) (1,388 ) (30,882 ) (26,831 ) 966 (25,865 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 1,374 — 1,374 1,555 — 1,555 Gain on foreign exchange 220 — 220 1,679 — 1,679 Other income 303 — 303 356 — 356 (27,597 ) (1,388 ) (28,985 ) (28,626 ) 966 (27,660 ) Loss before income taxes (10,385 ) (9,847 ) (20,232 ) (43,933 ) (4,581 ) (48,514 ) Income tax expense (benefit) (1,625 ) — (1,625 ) 4,087 275 4,362 Net loss (8,760 ) (9,847 ) (18,607 ) (48,020 ) (4,856 ) (52,876 ) Less net loss attributable to noncontrolling interest (239 ) — (239 ) (1,458 ) — (1,458 ) Net loss applicable to common shareholders $ (8,521 ) $ (9,847 ) $ (18,368 ) $ (46,562 ) $ (4,856 ) $ (51,418 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.46 ) $ (0.53 ) $ (0.99 ) $ (2.59 ) $ (0.27 ) $ (2.86 ) Weighted average number of common shares outstanding: Basic and diluted 18,570 18,570 17,986 17,986 Nine Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,081,651 $ 3,572 1,085,223 $ 1,070,240 $ 7,614 1,077,854 Cost, expenses and other: Cost of sales 842,680 22,055 864,735 880,162 24,520 904,682 Depreciation, depletion and amortization 101,788 11,309 113,097 106,781 6,699 113,480 Selling and administrative 94,209 (13,542 ) 80,667 84,611 (13,246 ) 71,365 Heritage health benefit expenses 9,502 — 9,502 8,022 — 8,022 Loss (gain) on sale/disposal of assets (1,369 ) — (1,369 ) 2,148 — 2,148 Restructuring charges — — — 656 — 656 Derivative loss 2,164 — 2,164 6,717 — 6,717 Income from equity affiliates (4,127 ) — (4,127 ) (4,141 ) — (4,141 ) Other operating loss (income) 5,065 — 5,065 (1,000 ) — (1,000 ) 1,049,912 19,822 1,069,734 1,083,956 17,973 1,101,929 Operating income (loss) 31,739 (16,250 ) 15,489 (13,716 ) (10,359 ) (24,075 ) Other income (expense): Interest expense (90,673 ) 4 (90,669 ) (76,870 ) 2,156 (74,714 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 5,521 — 5,521 6,262 — 6,262 Gain (loss) on foreign exchange (1,531 ) — (1,531 ) 2,474 — 2,474 Other income 435 — 435 1,082 — 1,082 (86,248 ) 4 (86,244 ) (72,437 ) 2,156 (70,281 ) Loss before income taxes (54,509 ) (16,246 ) (70,755 ) (86,153 ) (8,203 ) (94,356 ) Income tax expense (benefit) (49,660 ) — (49,660 ) 13,596 362 13,958 Net loss (4,849 ) (16,246 ) (21,095 ) (99,749 ) (8,565 ) (108,314 ) Less net loss attributable to noncontrolling interest (1,545 ) — (1,545 ) (4,850 ) — (4,850 ) Net loss applicable to common shareholders $ (3,304 ) $ (16,246 ) $ (19,550 ) $ (94,899 ) $ (8,565 ) $ (103,464 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.18 ) $ (0.88 ) $ (1.06 ) $ (5.32 ) $ (0.48 ) $ (5.80 ) Weighted average number of common shares outstanding: Basic and diluted 18,458 18,458 17,846 17,846 The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of comprehensive income (loss) (unaudited) (in thousands): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Net income (loss) $ 30,086 $ (3,177 ) $ 26,909 $ (13,878 ) $ (2,146 ) $ (16,024 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 818 (245 ) 573 1,110 — 1,110 Adjustments to accumulated actuarial income and transition obligations, pension 172 — 172 203 — 203 Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 200 — 200 327 — 327 Adjustments to accumulated actuarial losses, postretirement medical benefits (688 ) — (688 ) — — — Tax effect of other comprehensive income gains (losses) (281 ) — (281 ) 325 — 325 Change in foreign currency translation adjustment (57 ) (64 ) (121 ) (575 ) 81 (494 ) Unrealized and realized gains (losses) on available-for-sale securities 19,239 — 19,239 (27,140 ) — (27,140 ) Other comprehensive income (loss), net of income taxes 19,403 (309 ) 19,094 (25,750 ) 81 (25,669 ) Comprehensive income (loss) 49,489 (3,486 ) 46,003 (39,628 ) (2,065 ) (41,693 ) Less: Comprehensive loss attributable to noncontrolling interest (500 ) — (500 ) (2,146 ) — (2,146 ) Comprehensive income (loss) attributable to common shareholders $ 49,989 $ (3,486 ) $ 46,503 $ (37,482 ) $ (2,065 ) $ (39,547 ) Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Net income (loss) $ (26,175 ) $ (3,222 ) $ (29,397 ) $ (37,851 ) $ (1,564 ) $ (39,415 ) $ 3,911 $ (6,399 ) $ (2,488 ) $ (51,729 ) $ (3,709 ) $ (55,438 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 1,772 — 1,772 1,157 — 1,157 2,590 (245 ) 2,345 2,267 — 2,267 Adjustments to accumulated actuarial losses and transition obligations, pension (199 ) — (199 ) (488 ) (334 ) (822 ) (27 ) — (27 ) (285 ) (334 ) (619 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 323 — 323 327 — 327 523 — 523 654 — 654 Adjustments to accumulated actuarial gains, postretirement medical benefits 1,672 — 1,672 — — — 984 — 984 — — — Tax effect of other comprehensive income gains (losses) (1,314 ) — (1,314 ) 225 87 312 (1,371 ) — (1,371 ) (350 ) 87 (263 ) Change in foreign currency translation adjustment (617 ) 2 (615 ) 4,924 (21 ) 4,903 18,622 (62 ) 18,560 (22,216 ) 60 (22,156 ) Unrealized and realized gains (losses) on available-for-sale securities 1 — 1 (1,785 ) — (1,785 ) (280 ) — (280 ) (1,460 ) — (1,460 ) Other comprehensive income (loss), net of income taxes 1,638 2 1,640 4,360 (268 ) 4,092 21,041 (307 ) 20,734 (21,390 ) (187 ) (21,577 ) Comprehensive income (loss) (24,537 ) (3,220 ) (27,757 ) (33,491 ) (1,832 ) (35,323 ) 24,952 (6,706 ) 18,246 (73,119 ) (3,896 ) (77,015 ) Less: Comprehensive loss attributable to noncontrolling interest (792 ) — (792 ) (1,246 ) — (1,246 ) (1,292 ) — (1,292 ) (3,392 ) — (3,392 ) Comprehensive income (loss) attributable to common shareholders $ (23,745 ) $ (3,220 ) $ (26,965 ) $ (32,245 ) $ (1,832 ) $ (34,077 ) $ 26,244 $ (6,706 ) $ 19,538 $ (69,727 ) $ (3,896 ) $ (73,623 ) Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Net loss $ (8,760 ) $ (9,847 ) $ (18,607 ) $ (48,020 ) $ (4,856 ) $ (52,876 ) $ (4,849 ) $ (16,246 ) $ (21,095 ) $ (99,749 ) $ (8,565 ) $ (108,314 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 1,294 — 1,294 996 — 996 3,884 (245 ) 3,639 3,263 (334 ) 2,929 Adjustments to accumulated actuarial gains (losses) and transition obligations, pension 813 — 813 (253 ) — (253 ) 786 — 786 (538 ) — (538 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 368 — 368 327 — 327 891 — 891 981 — 981 Adjustments to accumulated actuarial gains, postretirement medical benefits — — — — — — 984 — 984 — — — Tax effect of other comprehensive losses (1,039 ) — (1,039 ) (558 ) — (558 ) (2,410 ) — (2,410 ) (908 ) 87 (821 ) Change in foreign currency translation adjustment (2,438 ) 6 (2,432 ) (20,802 ) 112 (20,690 ) 16,184 (56 ) 16,128 (43,018 ) 172 (42,846 ) Unrealized and realized gains (losses) on available-for-sale securities 535 — 535 165 — 165 255 — 255 (1,295 ) — (1,295 ) Other comprehensive income (loss), net of income taxes (467 ) 6 (461 ) (20,125 ) 112 (20,013 ) 20,574 (301 ) 20,273 (41,515 ) (75 ) (41,590 ) Comprehensive income (loss) (9,227 ) (9,841 ) (19,068 ) (68,145 ) (4,744 ) (72,889 ) 15,725 (16,547 ) (822 ) (141,264 ) (8,640 ) (149,904 ) Less: Comprehensive loss attributable to noncontrolling interest (240 ) — (240 ) (1,458 ) — (1,458 ) (1,532 ) — (1,532 ) (4,850 ) — (4,850 ) Comprehensive income (loss) attributable to common shareholders $ (8,987 ) $ (9,841 ) $ (18,828 ) $ (66,687 ) $ (4,744 ) $ (71,431 ) $ 17,257 $ (16,547 ) $ 710 $ (136,414 ) $ (8,640 ) $ (145,054 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. SUBSEQUENT EVENTS On March 24, 2017, the Company received $52.5 million from its customer at the Genesee mine, representing an accelerated repayment of all outstanding loan and lease receivables. Westmoreland’s obligation to continue contract mining at the Genesee mine survives this repayment, but the Company has no further obligation to fund future capital expenditures at the mine. The Company has evaluated subsequent events in accordance with ASC 855, Subsequent Events, through the filing of its Annual Report, and determined that there have been no other events that have occurred that would require adjustments to disclosures in the consolidated financial statements.

Schedule I (Notes)

Schedule I (Notes)	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule I	WESTMORELAND COAL COMPANY SCHEDULE I — CONDENSED BALANCE SHEETS (Parent Company Information — See Notes to Consolidated Financial Statements) December 31, December 31, (In thousands) Assets Restated Current assets: Cash and cash equivalents $ 10,256 $ 14,245 Receivables: Intercompany receivable 40,797 27,732 Other 5,422 3,053 46,219 30,785 Other current assets 1,235 1,048 Total current assets 57,710 46,078 Property, plant and equipment: Plant and equipment 1,949 4,096 Less accumulated depreciation and amortization 1,135 3,101 Net property, plant and equipment 814 995 Restricted investments 16,004 15,753 Investment in subsidiaries 31,158 82,935 Intercompany receivable 226,225 200,140 Other assets 2,037 1,479 Total Assets $ 333,948 $ 347,380 WESTMORELAND COAL COMPANY SCHEDULE I — CONDENSED BALANCE SHEETS (Parent Company Information — See Notes to Consolidated Financial Statements) December 31, December 31, (In thousands) Liabilities and Shareholders’ Deficit Restated Current liabilities: Current installments of long-term debt $ 3,288 $ 3,288 Accounts payable and accrued expenses: Trade and other accrued liabilities 16,714 10,598 Interest payable 15,469 15,398 Workers’ compensation 539 590 Postretirement medical benefits 12,573 11,985 SERP 359 368 Intercompany payable — 2,150 Other current liabilities 488 131 Total current liabilities 49,430 44,508 Long-term debt, less current installments 646,885 649,766 Workers’ compensation, less current portion 4,499 5,068 Excess of black lung benefit obligation over trust assets 17,594 17,220 Postretirement medical benefits, less current portion 251,093 239,122 Pension and SERP obligations, less current portion 40,639 40,516 Intercompany payable 11,915 13,615 Other liabilities 2,010 466 Total liabilities 1,024,065 1,010,281 Shareholders’ deficit: Common stock 186 182 Other paid-in capital 248,143 240,721 Accumulated other comprehensive loss (179,072 ) (174,270 ) Accumulated deficit (757,367 ) (730,266 ) Total shareholders’ deficit (688,110 ) (663,633 ) Noncontrolling interests in consolidated subsidiaries (2,007 ) 732 Total deficit (690,117 ) (662,901 ) Total Liabilities and Deficit $ 333,948 $ 347,380 WESTMORELAND COAL COMPANY SCHEDULE I — CONDENSED STATEMENTS OF OPERATIONS (Parent Company Information — See Notes to Consolidated Financial Statements) Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated Revenues $ — $ — $ — Cost, expenses and other: Cost of sales (2,740 ) (2,765 ) (2,033 ) Depreciation, depletion and amortization 325 195 290 Selling and administrative 22,878 19,891 31,611 Heritage health benefit expenses 11,003 13,811 12,529 Restructuring charges — — 1,814 Other operating expense 148 — — 31,614 31,132 44,211 Operating loss (31,614 ) (31,132 ) (44,211 ) Other income (expense): Interest expense (60,765 ) (64,793 ) (73,612 ) Loss on extinguishment of debt — (5,385 ) (34,947 ) Interest income 17,161 17,197 13,184 Gain (loss) on foreign exchange 9 (26 ) (5,383 ) Other income (expense) (49 ) (6 ) 281 (43,644 ) (53,013 ) (100,477 ) Loss before income taxes and loss of consolidated subsidiaries (75,258 ) (84,145 ) (144,688 ) Equity in loss of subsidiaries (2,268 ) (138,575 ) (31,864 ) Loss before income taxes (77,526 ) (222,720 ) (176,552 ) Income tax expense (benefit) (48,654 ) (3,625 ) 194 Net loss (28,872 ) (219,095 ) (176,746 ) Less net loss attributable to noncontrolling interest (1,771 ) (5,453 ) (921 ) Net loss attributable to the Parent company $ (27,101 ) $ (213,642 ) $ (175,825 ) WESTMORELAND COAL COMPANY SCHEDULE I — STATEMENTS OF COMPREHENSIVE LOSS (Parent Company Information — See Notes to Consolidated Financial Statements) Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated Net loss $ (28,872 ) $ (219,095 ) $ (176,746 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 4,361 1,886 1,508 Adjustments to accumulated actuarial gains (losses) and transition obligations, pension 3,010 160 (24,793 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 1,259 1,308 18 Adjustments to accumulated actuarial gains (losses), postretirement medical benefits (22,066 ) 7,322 (19,442 ) Tax effect of other comprehensive income gains — (3,335 ) 161 Change in foreign currency translation adjustment 8,983 (51,866 ) (18,190 ) Unrealized and realized gains (losses) on available-for-sale securities (345 ) (1,738 ) 413 Other comprehensive loss, net of income taxes (4,798 ) (46,263 ) (60,325 ) Comprehensive loss (33,670 ) (265,358 ) (237,071 ) Less: Comprehensive loss attributable to noncontrolling interest (1,767 ) (5,453 ) (921 ) Comprehensive loss attributable to parent company $ (31,903 ) $ (259,905 ) $ (236,150 ) WESTMORELAND COAL COMPANY SCHEDULE I — CONDENSED STATEMENTS OF CASH FLOWS (Parent Company Information — See Notes to Consolidated Financial Statements) Years Ended December 31, 2016 2015 2014 (In thousands) Cash flows from operating activities: Restated Restated Net loss $ (28,872 ) $ (219,095 ) $ (176,746 ) Adjustments to reconcile net loss to net cash provided by operating activities: Equity in loss of subsidiaries 2,268 138,575 31,864 Depreciation, depletion and amortization 325 195 290 Share-based compensation 4,692 3,744 4,090 Amortization of deferred financing costs 4,840 4,859 959 Deferred income tax benefit (46,085 ) — — Loss (gain) on foreign exchange (9 ) 26 5,383 Distributions received from subsidiaries 9,037 5,801 93,100 Other 196 820 34,985 Changes in operating assets and liabilities: Receivables (2,369 ) 104 (1,541 ) Accounts payable and accrued expenses 6,187 4,156 (997 ) Other assets and liabilities 1,185 (10,047 ) (12,158 ) Net cash used in operating activities (48,605 ) (70,862 ) (20,771 ) Cash flows from investing activities: Additions to property, plant and equipment (282 ) (86 ) (14 ) Change in restricted investments (6,112 ) (290 ) 16,469 Proceeds from Kemmerer Drop — 115,000 — Cash payments in escrow for future acquisitions — 17,000 (34,000 ) Cash payments related to acquisitions — — (312,788 ) Proceeds from the sale of investments 5,697 — — Net cash provided by (used in) investing activities (697 ) 131,624 (330,333 ) Cash flows from financing activities: Borrowings from long-term debt, net of debt discount — 76,000 1,140,947 Repayments of long-term debt (3,288 ) (97,829 ) (676,500 ) Borrowings on revolving lines of credit 345,500 182,135 9,576 Repayments of revolving lines of credit (345,500 ) (191,710 ) — Debt issuance costs and other refinancing costs (224 ) (6,393 ) (67,697 ) Transactions with Parent/affiliates 49,456 (9,095 ) (136,215 ) Other (631 ) (322 ) 56,364 Net cash provided by (used in) financing activities 45,313 (47,214 ) 326,475 Net increase (decrease) in cash and cash equivalents (3,989 ) 13,548 (24,629 ) Cash and cash equivalents, beginning of year 14,245 697 25,326 Cash and cash equivalents, end of year $ 10,256 $ 14,245 $ 697

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Consolidation Policy	The Consolidated Financial Statements of Westmoreland Coal Company include the accounts of the Company and its controlled subsidiaries. The Company provides for noncontrolling interests in consolidated subsidiaries in which the Company’s ownership is less than 100%. All intercompany accounts and transactions have been eliminated. Investments in unconsolidated affiliates that the Company has the ability to exercise significant influence over, but not control, are accounted for under the equity method of accounting. Under the equity method of accounting, the Company records its proportionate share of the entity’s net income or loss at each reporting period in Income from equity affiliates on the Consolidated Statement of Operations with a corresponding entry to increase or decrease the carrying value of the investment.
Use of Estimates	The preparation of financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and cash equivalents are stated at cost, which approximate fair value. Cash equivalents consist of highly liquid investments with original maturities of three months or less.
Trade Receivables	Trade receivables are recorded at the invoiced amount and generally do not bear interest. The Company evaluates the need for an allowance for doubtful accounts based on a review of collectability.
Loan and Lease Receivables	The Company periodically executes loans and finance leases at the Genesee mine with its only customer for purposes of funding capital expenditures and working capital requirements. Finance lease and loan receivables are measured at their carrying value at the inception of the arrangement. Lease payments received are comprised of a repayment of principal and finance income. Finance income is recognized based on the interest rate implicit in the finance lease. We recognize finance income over periods between three and twenty-seven years , which reflect a constant periodic return on our net investment in the finance lease.
Inventories	Inventories include materials and supplies, which are carried at historical cost less an obsolescence reserve when necessary, and coal, which is carried at the lower of cost or market. Cost of coal is determined using the average cost method and includes labor, supplies, equipment, depreciation, depletion, amortization, operating overhead and other related costs.
Exploration and Mine Development	Exploration expenditures are charged to Cost of sales as incurred, including costs related to drilling and study costs incurred to convert or upgrade mineral resources to reserves. At existing surface operations, additional pits may be added to increase production capacity in order to meet customer requirements. These expansions may require significant capital to purchase additional equipment, relocate equipment, build or improve existing haul roads and create the initial pre-production box cut to remove overburden for new pits at existing operations. If these pits operate in a separate and distinct area of the mine, the costs associated with initially uncovering coal for production are capitalized and amortized over the life of the developed pit consistent with coal industry practices. Once production has begun, mining costs are then expensed as incurred. Where new pits are routinely developed as part of a contiguous mining sequence, the Company expenses such costs as incurred. The development of a contiguous pit typically reflects the planned progression of an existing pit, thus maintaining production levels from the same mining area utilizing the same employee group and equipment.
Property, Plant and Equipment	Property, plant and equipment are recorded at cost and includes long-term spare parts inventory. Expenditures that extend the useful lives of existing plant and equipment or increase productivity of the assets are capitalized. Maintenance and repair costs that do not extend the useful life or increase productivity of the asset are expensed as incurred. Coal reserves are recorded at cost, or at fair value originally in the case of acquired businesses. Coal reserves, mineral rights and mine development costs are depleted based upon estimated proven and probable reserves. Long-term spare parts inventory begins depreciation when placed in service. Plant and equipment are depreciated on a straight-line basis over the assets’ estimated useful lives as follows: Years Buildings and improvements 5 to 40 Machinery and equipment 1 to 36 When an asset is retired or sold, its cost and related accumulated depreciation and depletion are removed from the accounts. The difference between the net book value of the asset and proceeds on disposition is recorded as a gain or loss. Fully depreciated plant and equipment still in use is not eliminated from the accounts. Amortization of capital leases is included in Depreciation, depletion and amortization .
Impairment of Long-Lived Assets	The Company evaluates its long-lived assets held and used in operations for impairment as events and changes in circumstances indicate that the carrying amount of such assets might not be recoverable. Factors that would indicate potential impairment to be present include, but are not limited to, a sustained history of operating or cash flow losses, an unfavorable change in earnings and cash flow outlook, prolonged adverse industry or economic trends and a significant adverse change in the extent or manner in which a long-lived asset is being used or in its physical condition. Assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets. Coal mining assets are generally grouped at the mine level, and our ROVA operations also constitute an asset group. When indicators of impairment are present, the Company evaluates its long-lived assets for recoverability by comparing the estimated undiscounted cash flows expected to be generated by those assets under various assumptions to their carrying amounts. If such undiscounted cash flows indicate that the carrying value of the asset group is not recoverable, impairment losses are measured by comparing the estimated fair value of the asset group to its carrying amount. Fair value is generally determined through the use of an expected present value technique based on the income approach. The estimated future cash flows and underlying assumptions used to assess recoverability and, if necessary, measure the fair value of the Company’s long-lived asset groups are derived from those developed in connection with the Company’s planning and budgeting process. Our estimated future cash flows for our ROVA asset group also utilize projected power prices in addition to the estimated cash flows developed by our planning and budgeting process. The Company believes its assumptions to be consistent with those a market participant would use for valuation purposes.
Reclamation Deposits	Certain of the Company’s customers have pre-funded a portion of expected reclamation costs. Amounts received from customers and held on deposit are recorded as Reclamation deposits .
Derivatives and Financial 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 instruments that contain features that qualify them as embedded derivatives. Except for derivatives that qualify for the normal purchase normal sale exception, all derivative financial instruments are recognized in the balance sheet at fair value. Changes in fair value are recognized in earnings if they are not eligible for hedge accounting or Accumulated other comprehensive income (loss) if they qualify for cash flow hedge accounting. The Company has securities classified as available-for-sale, which are recorded at fair value. The changes in fair values are recorded as unrealized gains (losses) as a component of Accumulated other comprehensive income (loss) in shareholders’ deficit. The Company reviews its securities routinely for other-than-temporary impairment. The primary factors used to determine if an impairment charge must be recorded because a decline in value of the security is other than temporary include (i) whether the fair value of the investment is significantly below its cost basis, (ii) the financial condition of the issuer of the security, (iii) the length of time that the cost of the security has exceeded its fair value and (iv) the Company’s intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value. Other-than-temporary impairments are recorded as a component of Other income . The Company enters into financial derivatives to manage exposure to fluctuations in foreign currency exchange rates and power prices. The Company does not utilize derivative financial instruments for trading purposes or for speculative purposes. The Company’s derivative instruments are recorded at fair value with changes in fair value recognized in the Consolidated Statement of Operations at the end of each period in Gain (loss) on foreign exchange or Derivative (gain) loss .
Fair Value	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 a given measurement date. Valuation techniques used must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value and is defined as: • Level 1, defined as observable inputs such as quoted prices in active markets for identical assets. Level 1 assets include available-for-sale equity securities generally valued based on independent third-party market prices. • 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.
Intangible Assets and Liabilities	Identifiable intangible assets or liabilities acquired in a business combination are recognized and reported separately from goodwill.
Compensation Related Costs	Workers’ Compensation Benefits The Company is self-insured for workers’ compensation claims incurred prior to 1996. The liabilities for workers’ compensation claims are actuarially determined estimates of the ultimate losses incurred based on the Company’s experience. Adjustments to the actuarially determined liability are made annually based on subsequent developments and experience and are included in operations at the time of the revised estimate. The Company insures its current employees through third-party insurance providers and state arrangements. Pneumoconiosis (Black Lung) Benefits The Company is self-insured for federal and state black lung benefits for former Heritage employees and has established an independent trust to pay these benefits. The Company accounts for these benefits on the accrual basis. An independent actuary annually calculates the present value of the accumulated black lung obligation. The underfunded status in 2016 and 2015 of the Company’s obligation is included as Excess of black lung benefit obligation over trust assets in the accompanying consolidated balance sheets. Actuarial gains and losses are recognized in the period in which they arise. The Company insures its current represented employees through arrangements with its unions and its current non-represented employees are insured through third-party insurance providers. The Company maintains actuarially determined accruals to account for estimates of the ultimate losses incurred. Postretirement Health Care Benefits The Company accrues the cost to provide the benefits over the employees’ period of active service for postretirement benefits other than pensions. These costs are determined on an actuarial basis. The Company’s consolidated balance sheet reflects the unfunded status of postretirement benefit obligations. Pension and SERP Plans The Company accrues the cost to provide the benefits over the employees’ period of active service for the non-contributory defined benefit pension and SERP plans it sponsors. These costs are determined on an actuarial basis. The Company’s consolidated balance sheet reflects the unfunded status of the defined benefit pension and SERP plans.
Deferred Revenue	Deferred revenues represent funding received in advance of meeting the criteria for revenue recognition. Deferred revenue is recognized as the underlying revenue recognition criteria are met, which often occurs as deliveries of coal or power are made in accordance with long-term contacts.
Asset Retirement Obligations	The Company’s asset retirement obligation, or ARO, liabilities primarily consist of estimated costs to reclaim surface land and support facilities at its mines and power plants in accordance with federal and state reclamation laws as established by each mining permit. The Company estimates its ARO liabilities for final reclamation and mine closure based upon detailed engineering calculations of the amount and timing of the future costs for a third party to perform the required work. These estimates are based on projected pit configurations and are escalated for inflation, and then discounted at a credit-adjusted risk-free rate. The Company records mineral rights associated with the initial recorded liability. Mineral rights are amortized based on the units of production method over the estimated proven and probable reserves at the related mine, and the ARO liability is accreted to the projected settlement date. Changes in estimates could occur due to revisions of mine plans, changes in estimated costs, and changes in timing of the performance of reclamation activities.
Income Taxes	The Company is subject to income taxes in the U.S. (including federal and state) and certain foreign jurisdictions. Deferred income taxes are provided for temporary differences arising from differences between the financial statement amount and tax basis of assets and liabilities existing at each balance sheet date using enacted tax rates anticipated to be in effect when the related taxes are expected to be paid or recovered. A valuation allowance is established if it is more likely than not (greater than 50%) that a deferred tax asset will not be realized. In determining the need for a valuation allowance at each reporting period, the Company considers projected realization of tax benefits based on expected levels of future taxable income, the duration of statutory carryforward periods, experience with operating loss and tax credit carryforwards not expiring and availability of tax planning strategies. Accounting guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Under this guidance, a company can recognize the benefit of an income tax position only if it is more likely than not (greater than 50%) that the tax position will be sustained upon tax examination, based solely on the technical merits of the tax position. Guidance is also provided on the derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company includes interest and penalties related to income tax matters in income tax expense. Deferred tax liabilities and assets are classified as noncurrent in the statement of financial position. The tax effect of pretax income or loss from continuing operations is generally determined by a computation that does not consider the tax effects of items that are not included in continuing operations. The exception to that incremental approach is that all items (for example, items recorded in other comprehensive income, extraordinary items, and discontinued operations) be considered in determining the amount of tax benefit that results from a loss from continuing operations and that shall be allocated to continuing operations.
Deferred Financing Costs	The Company capitalizes costs incurred in connection with establishment of credit facilities and issuance of debt securities. These costs are amortized as an adjustment to interest expense over the life of the debt security or term of the credit facility using the effective interest method. These amounts are recorded in the accompanying consolidated balance sheets in Other assets in the case of credit facilities and in the case of debt securities in Long-term debt as a direct deduction of the carrying amount of the debt security, consistent with debt discounts.
Revenue Recognition	Revenue Recognition Revenue is recognized when the following criteria have been met: persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and the collection of funds is reasonably assured. Coal Revenues The Company generally recognizes revenue from the sale of coal at the time title passes to the customer in accordance with the terms of the underlying sales agreement. The point that title passes varies by agreement. Under our sales agreements, title transfer points include upon loading to truck or rail, upon delivery by truck or rail, upon loading to conveyor belt, upon delivery from conveyor belt, and upon delivery to stockpile. Coal revenue is recognized based on the pricing contained in the contracts in place at the time that title passes. Certain of our coal contracts require that the customer reimburse us for reclamation expenditures when incurred. On the delivery of coal these reimbursements are generally not yet fixed or determinable. Accordingly, these reimbursements are not recognized as revenue until they become fixed or determinable, which generally occurs when reclamation expenditures are incurred. Reclamation expenditures may be incurred and the associated revenue related to reimbursements may be recognized during periods of coal delivery, or in some instances, may continue to be incurred and recognized for several years after coal deliveries have been completed. Power Revenues ROVA supplies power it produces and generates revenues from such deliveries, as well as through the settlement of related purchased power arrangements. A portion of the payment under the power sales agreement is considered to be an operating lease. The Company is recognizing amounts previously invoiced as revenue on a straight-line basis over the remaining term of the power sales agreement. Other Operating Income (Loss) Other operating loss (income) in the accompanying Consolidated Statement of Operations reflects items of income or loss from sources other than coal or power revenues. The Company recognizes other operating income when business interruption losses have been incurred and reimbursement is realized or realizable . Insurance proceeds are included in Net cash provided by operating activities
Share-Based Compensation	Share-based compensation expense is generally measured at the grant date and recognized as expense over the vesting period of the entire award. These costs are recorded in Cost of sales and Selling and administrative expenses in the accompanying consolidated results of operations.
Foreign Currency Transactions and Translations	Amounts held and transactions denominated in foreign currencies other than the operating unit’s functional currency give rise to foreign exchange gains and losses which are included within Gain (loss) on foreign exchange . Foreign Currency Translation The functional currency of the Company’s Canadian operations is the Canadian dollar. The Company’s Canadian operations’ assets and liabilities are translated at period end exchange rates, and revenues and costs are translated using average exchange rates for the period. Foreign currency translation adjustments are reported in Other comprehensive loss .
Reclassifications	Certain amounts in prior periods have been reclassified to conform with current year presentation, with no effect on previously reported net loss, cash flows or shareholders’ deficit.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2016-15 - Statement of Cash Flows (Accounting Standards Codification, or “ASC,” Topic 230): Classification of Certain Cash Receipts and Cash Payments , which requires an entity to elect either the cumulative earnings approach or the nature of the distribution approach when determining the classification of cash inflows from equity method investments on the statement of cash flows. For our Activated Carbon 50/50 joint venture accounted for under the equity method of accounting, we have elected to use the nature of the distribution approach. Under this approach, distributions are reported under operating cash flows unless the facts and circumstances of a specific distribution clearly indicate that it is a return of capital (e.g., a liquidating dividend or distribution of the proceeds from the joint venture’s sale of assets), in which case it is reported as an investing activity. The Company adopted this standard on September 30, 2016. 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 debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods. The adoption of this standard resulted in the reclassification of $25.5 million of unamortized debt issuance costs from the non-current asset, Other assets , to a reduction of Long-term debt, less current installments on the Consolidated Statement of Financial Position as of December 31, 2015. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern , which is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures if substantial doubt exists. The standard became effective for us for annual and interim periods on December 31, 2016 when we adopted it. Accounting Pronouncements Effective in the Future In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This ASU is designed to address simplification of several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. This guidance is effective for annual and interim periods beginning after December 15, 2016, and early adoption is permitted. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) which requires companies leasing assets to recognize on their balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on contracts longer than one year. The lessee is permitted to make an accounting policy election to not recognize lease assets and lease liabilities for short-term leases. How leases are recorded on the balance sheet represents a significant change from previous GAAP guidance in Topic 840. ASU 2016-02 maintains a distinction between finance leases and operating leases similar to the distinction under previous lease guidance for capital leases and operating leases. The impact of leases reported in the Company’s operating results and statement of cash flows are expected to be similar to previous GAAP. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and early adoption is permitted. Adoption of the new lease accounting standard will require the Company to apply the new standard to the earliest period using a modified retrospective approach. The Company is currently in the process of evaluating the impact of the new standard, including the evaluation of the impact, if any, on changes to business processes, systems and controls to support recognition and disclosure under the new guidance, however, at this time is unable to determine the impact this standard will have on the financial statements and related disclosures. In January 2016, the FASB issu ed ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This standard is effective for interim and annual periods beginning after December 15, 2017. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory which simplifies the subsequent measurement of inventory by replacing today’s lower of cost or market test with a lower of cost and net realizable value test. The guidance is effective for interim and annual periods beginning after December 15, 2016, and early adoption is permitted. We are currently evaluating the effect adopting this guidance will have on our consolidated financial statements and footnote disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , issued as a new Topic, ASC Topic 606. The new revenue recognition standard supersedes all existing revenue recognition guidance. Under this ASU, an entity should recognize revenue when it transfers 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. ASU 2015-14, issued in August 2015, deferred the effective date of ASU 2014-09 to the first quarter of 2018, with early adoption permitted in the first quarter of 2017. The Company intends to adopt the amended guidance as of January 1, 2018. In March, April, May, and December 2016, the FASB issued the following updates, respectively, to provide supplemental adoption guidance and clarification to ASU 2014-09. These standards must be adopted concurrently upon the adoption of ASU 2014-09. We are currently evaluating the potential effects of adopting the provisions of these updates. • ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) • ASU No. 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing; • ASU No. 2016-12, Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients; and • ASU No. 2016-19, Technical Corrections and Improvements During 2016, the Company established an implementation team to develop a multi-phase plan to assess the Company’s business and contracts, as well as any changes to processes or systems to adopt the requirements of the new standard. The team is in the process of developing its conclusions on several aspects of the standard including principal versus agent considerations, identification of performance obligations and the determination of when control of goods and services transfers to the Company’s customers. Under the new standard, companies may use either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a modified retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We have not concluded which transition method we will elect, but we currently anticipate using the full retrospective approach.

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Estimated useful lives of plant and equipment	Plant and equipment are depreciated on a straight-line basis over the assets’ estimated useful lives as follows: Years Buildings and improvements 5 to 40 Machinery and equipment 1 to 36

RESTATEMENT OF PREVIOUSLY ISS34

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Restated Financial Statements	The following table summarizes the impact of the restatement on our previously reported consolidated balance sheet (in thousands, except share and per share data): December 31, 2015 Assets As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 22,936 $ — $ 22,936 Receivables: Trade 134,141 — 134,141 Loan and lease receivables 6,157 — 6,157 Contractual third-party reclamation receivables 8,020 (8,020 ) — Other 11,598 29 11,627 159,916 (7,991 ) 151,925 Inventories 121,858 298 122,156 Other current assets 16,103 — 16,103 Total current assets 320,813 (7,693 ) 313,120 Property, plant and equipment: Land and mineral rights 476,447 99,866 576,313 Plant and equipment 790,677 — 790,677 1,267,124 99,866 1,366,990 Less accumulated depreciation, depletion and amortization 554,008 66,140 620,148 Net property, plant and equipment 713,116 33,726 746,842 Loan and lease receivables 49,313 — 49,313 Advanced coal royalties 19,781 — 19,781 Reclamation deposits 77,364 — 77,364 Restricted investments and bond collateral 140,807 — 140,807 Contractual third-party reclamation receivables, less current portion 86,915 (86,915 ) — Investment in joint venture 27,374 — 27,374 Intangible assets, net of accumulated amortization of $15.9 million at December 31, 2015 29,190 — 29,190 Other assets 12,188 — 12,188 Total Assets $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Balance Sheets (Continued) December 31, 2015 Liabilities and Shareholders’ Deficit As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,852 $ — $ 38,852 Revolving lines of credit 1,970 — 1,970 Accounts payable and accrued expenses: Trade and other accrued liabilities 109,850 135 109,985 Interest payable 15,527 — 15,527 Production taxes 46,895 — 46,895 Postretirement medical benefits 13,855 — 13,855 Deferred revenue 10,715 — 10,715 Asset retirement obligations 43,950 (3,379 ) 40,571 Other current liabilities 31,056 — 31,056 Total current liabilities 312,670 (3,244 ) 309,426 Long-term debt, less current installments 979,357 — 979,357 Workers’ compensation, less current portion 5,068 — 5,068 Excess of black lung benefit obligation over trust assets 17,220 — 17,220 Postretirement medical costs, less current portion 285,518 — 285,518 Pension and SERP obligations, less current portion 44,808 — 44,808 Deferred revenue, less current portion 24,613 — 24,613 Asset retirement obligations, less current portion 375,813 3,379 379,192 Intangible liabilities, net of accumulated amortization of $9.8 million at December 31, 2015 3,470 — 3,470 Other liabilities 30,208 — 30,208 Total liabilities 2,078,745 135 2,078,880 Shareholders’ deficit: Common stock of $0.01 par value as of December 31, 2015 Authorized 30,000,000 shares; Issued and outstanding 18,162,148 shares at December 31, 2015 182 — 182 Other paid-in capital 240,721 — 240,721 Accumulated other comprehensive loss (171,300 ) (2,970 ) (174,270 ) Accumulated deficit (672,219 ) (58,047 ) (730,266 ) Total shareholders’ deficit (602,616 ) (61,017 ) (663,633 ) Noncontrolling interests in consolidated subsidiaries 732 — 732 Total deficit (601,884 ) (61,017 ) (662,901 ) Total Liabilities and Deficit $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Statements of Operations The following tables summarize the impact of the restatement on our previously reported statements of consolidated operations (in thousands, except per share data): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,411,048 $ 8,470 $ 1,419,518 $ 1,115,992 $ 15,008 $ 1,131,000 Cost, expenses and other: Cost of sales 1,145,443 30,406 1,175,849 899,930 30,338 930,268 Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Selling and administrative 112,972 (17,418 ) 95,554 100,528 (18,224 ) 82,304 Heritage health benefit expenses 14,573 — 14,573 13,388 — 13,388 Loss on sale/disposal of assets 4,866 — 4,866 1,232 — 1,232 Loss on impairment 136,210 — 136,210 — — — Restructuring charges 656 — 656 14,989 — 14,989 Derivative loss 5,587 — 5,587 31,100 — 31,100 Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Other operating loss (income) (3,000 ) — (3,000 ) 181 — 181 1,543,389 21,825 1,565,214 1,158,967 20,697 1,179,664 Operating loss (132,341 ) (13,355 ) (145,696 ) (42,975 ) (5,689 ) (48,664 ) Other income (expense): Interest expense (104,215 ) 2,904 (101,311 ) (84,234 ) 1,914 (82,320 ) Loss on extinguishment of debt (5,385 ) — (5,385 ) (49,154 ) — (49,154 ) Interest income 7,993 — 7,993 6,400 — 6,400 Gain (loss) on foreign exchange 3,674 — 3,674 (4,016 ) — (4,016 ) Other income 1,740 — 1,740 1,031 — 1,031 (96,193 ) 2,904 (93,289 ) (129,973 ) 1,914 (128,059 ) Loss before income taxes (228,534 ) (10,451 ) (238,985 ) (172,948 ) (3,775 ) (176,723 ) Income tax expense (benefit) (19,767 ) (123 ) (19,890 ) 232 (209 ) 23 Net loss (208,767 ) (10,328 ) (219,095 ) (173,180 ) (3,566 ) (176,746 ) Less net loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Net loss attributable to the Parent company (203,314 ) (10,328 ) (213,642 ) (172,259 ) (3,566 ) (175,825 ) Less preferred stock dividend requirements 3 — 3 859 — 859 Net loss applicable to common shareholders $ (203,317 ) $ (10,328 ) $ (213,645 ) $ (173,118 ) $ (3,566 ) $ (176,684 ) Net loss per share applicable to common shareholders: Basic and diluted $ (11.36 ) $ (0.57 ) $ (11.93 ) $ (10.86 ) $ (0.22 ) $ (11.08 ) Weighted average number of common shares outstanding: Basic and diluted 17,905 17,905 15,941 15,941 Restated Consolidated Statements of Comprehensive Loss The following tables summarize the impact of the restatement on our previously reported consolidated statements of comprehensive loss (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 1,347 539 1,886 983 525 1,508 Adjustments to accumulated actuarial gains (losses) and transition obligations, pension 160 — 160 (24,793 ) — (24,793 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 1,308 — 1,308 18 — 18 Adjustments to accumulated actuarial gains (losses), postretirement medical benefits 7,322 — 7,322 (19,442 ) — (19,442 ) Tax effect of other comprehensive income gains (3,382 ) 47 (3,335 ) — 161 161 Change in foreign currency translation adjustment (52,021 ) 155 (51,866 ) (17,880 ) (310 ) (18,190 ) Unrealized and realized gains and losses on available-for-sale securities (1,738 ) — (1,738 ) 413 — 413 Other comprehensive loss, net of income taxes (47,004 ) 741 (46,263 ) (60,701 ) 376 (60,325 ) Comprehensive loss (255,771 ) (9,587 ) (265,358 ) (233,881 ) (3,190 ) (237,071 ) Less: Comprehensive loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Comprehensive loss attributable to common shareholders $ (250,318 ) $ (9,587 ) $ (259,905 ) $ (232,960 ) $ (3,190 ) $ (236,150 ) Restated Consolidated Statements of Cash Flows The following tables summarize the impact of the restatement on our previously reported consolidated statements of cash flows (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Cash flows from operating activities: Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Accretion of asset retirement obligation 28,207 10,685 38,892 21,604 9,424 31,028 Share-based compensation 7,748 — 7,748 6,082 — 6,082 Non-cash interest expense 6,857 — 6,857 — — — Amortization of deferred financing costs 10,601 — 10,601 3,481 — 3,481 Loss on extinguishment of debt 4,445 — 4,445 49,154 — 49,154 Loss on derivative instruments 5,587 — 5,587 31,100 — 31,100 Loss (gain) on foreign exchange (3,674 ) — (3,674 ) 4,016 — 4,016 Loss on impairment 136,210 — 136,210 — — — Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Distributions from equity affiliates 7,057 — 7,057 4,042 — 4,042 Deferred income taxes benefit (17,457 ) (504 ) (17,961 ) (230 ) (412 ) (642 ) Other (1,256 ) 1,110 (146 ) 4,867 730 5,597 Changes in operating assets and liabilities: Receivables 1,987 — 1,987 (403 ) — (403 ) Inventories 2,010 (210 ) 1,800 45,335 — 45,335 Accounts payable and accrued expenses (5,447 ) (5,447 ) (24,858 ) — (24,858 ) Interest payable (5,569 ) (5,569 ) (12,905 ) — (12,905 ) Deferred revenue (13,094 ) — (13,094 ) (12,246 ) — (12,246 ) Other assets and liabilities (18,597 ) (1,016 ) (19,613 ) 14,536 202 14,738 Asset retirement obligations (17,368 ) (8,574 ) (25,942 ) (7,661 ) (14,961 ) (22,622 ) Net cash provided by operating activities 45,562 — 45,562 50,353 — 50,353 Cash flows from investing activities: Net cash used in investing activities (70,801 ) — (70,801 ) (432,772 ) — (432,772 ) Cash flows from financing activities: Net cash provided by financing activities 36,723 — 36,723 338,706 — 338,706 Effect of exchange rate changes on cash (2,806 ) — (2,806 ) (3,139 ) — (3,139 ) Net increase (decrease) in cash and cash equivalents 8,678 — 8,678 (46,852 ) — (46,852 ) Cash and cash equivalents, beginning of year 14,258 — 14,258 61,110 — 61,110 Cash and cash equivalents, end of year $ 22,936 $ — $ 22,936 $ 14,258 $ — $ 14,258 Supplemental disclosures of cash flow information: Cash paid for interest $ 72,972 $ — $ 72,972 $ 85,047 $ — $ 85,047 Cash paid for income taxes 434 — 434 117 — 117 Non-cash transactions: Accrued purchases of property and equipment 3,766 — 3,766 11,740 — 11,740 Capital leases and other financing sources 15,232 — 15,232 15,599 — 15,599 The following tables summarize the impact of the restatement on our previously reported interim consolidated balance sheets (unaudited) (in thousands): September 30, 2016 June 30, 2016 March 31, 2016 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 28,914 $ — $ 28,914 $ 35,876 $ — $ 35,876 $ 17,754 $ — $ 17,754 Receivables: Trade 140,063 140,063 142,587 — 142,587 150,068 — 150,068 Loan and lease receivables 5,394 — 5,394 5,851 — 5,851 5,968 — 5,968 Contractual third-party reclamation receivables 12,985 (12,985 ) — 12,781 (12,781 ) — 12,564 (12,564 ) — Other 20,018 (10,008 ) 10,010 18,937 (9,370 ) 9,567 19,021 (9,406 ) 9,615 178,460 (22,993 ) 155,467 180,156 (22,151 ) 158,005 187,621 (21,970 ) 165,651 Inventories 128,685 1,222 129,907 129,881 334 130,215 143,399 366 143,765 Other current assets 24,711 — 24,711 19,823 — 19,823 19,951 19,951 Total current assets 360,770 (21,771 ) 338,999 365,736 (21,817 ) 343,919 368,725 (21,604 ) 347,121 Property, plant and equipment: Land and mineral rights 600,160 143,296 743,456 597,450 144,376 741,826 596,448 144,492 740,940 Plant and equipment 879,718 — 879,718 875,122 — 875,122 869,901 — 869,901 1,479,878 143,296 1,623,174 1,472,572 144,376 1,616,948 1,466,349 144,492 1,610,841 Less accumulated depreciation, depletion and amortization 642,791 77,419 720,210 613,745 69,730 683,475 586,968 68,238 655,206 Net property, plant and equipment 837,087 65,877 902,964 858,827 74,646 933,473 879,381 76,254 955,635 Loan and lease receivables 49,389 — 49,389 50,161 — 50,161 51,823 — 51,823 Advanced coal royalties 17,470 — 17,470 17,206 — 17,206 16,367 — 16,367 Reclamation deposits 74,043 — 74,043 73,434 — 73,434 77,807 — 77,807 Restricted investments and bond collateral 144,454 — 144,454 144,061 — 144,061 143,345 — 143,345 Contractual third-party reclamation receivables, less current portion 155,249 (155,249 ) — 154,926 (154,926 ) — 154,816 (154,816 ) — Investment in joint venture 27,815 — 27,815 28,045 — 28,045 29,014 — 29,014 Intangible assets (1) 27,492 — 27,492 28,050 — 28,050 28,574 — 28,574 Other assets 25,883 (2,455 ) 23,428 22,767 (5,089 ) 17,678 20,837 (7,575 ) 13,262 Total Assets $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible assets, net of accumulated amortization of $4.0 million , $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. Liabilities and Shareholders’ Deficit September 30, 2016 June 30, 2016 March 31, 2016 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 90,736 $ — $ 90,736 $ 87,754 $ — $ 87,754 $ 77,375 $ — $ 77,375 Revolving lines of credit — — — 3,000 — 3,000 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 121,266 978 122,244 134,429 973 135,402 136,844 145 136,989 Interest payable 13,611 — 13,611 20,386 — 20,386 11,749 — 11,749 Production taxes 55,589 — 55,589 46,797 — 46,797 54,215 — 54,215 Postretirement medical benefits 13,855 — 13,855 13,855 — 13,855 13,855 — 13,855 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 23,203 — 23,203 19,834 — 19,834 20,303 — 20,303 Asset retirement obligations 51,088 — 51,088 50,944 — 50,944 49,445 — 49,445 Other current liabilities 34,578 (9,927 ) 24,651 29,888 (9,437 ) 20,451 36,782 (9,437 ) 27,345 Total current liabilities 404,294 (8,949 ) 395,345 407,255 (8,464 ) 398,791 400,936 (9,292 ) 391,644 Long-term debt, less current installments 1,035,013 — 1,035,013 1,047,244 — 1,047,244 1,051,674 — 1,051,674 Workers’ compensation, less current portion 4,908 — 4,908 4,992 — 4,992 5,034 — 5,034 Excess of black lung benefit obligation over trust assets 17,865 — 17,865 17,594 — 17,594 17,423 — 17,423 Postretirement medical costs, less current portion 286,952 — 286,952 286,739 — 286,739 288,437 — 288,437 Pension and SERP obligations, less current portion 42,790 — 42,790 43,702 — 43,702 44,221 — 44,221 Deferred revenue, less current portion 18,740 — 18,740 22,441 — 22,441 21,986 — 21,986 Asset retirement obligations, less current portion 450,869 (23,840 ) 427,029 449,857 (25,133 ) 424,724 450,422 (26,426 ) 423,996 Intangible liabilities (1) 2,669 — 2,669 2,936 — 2,936 3,203 — 3,203 Other liabilities 36,760 (3,290 ) 33,470 33,566 (5,918 ) 27,648 37,434 (7,575 ) 29,859 Total liabilities 2,300,860 (36,079 ) 2,264,781 2,316,326 (39,515 ) 2,276,811 2,320,770 (43,293 ) 2,277,477 Shareholders’ deficit: Common stock (2) 186 — 186 186 — 186 184 — 184 Other paid-in capital 246,450 — 246,450 245,050 — 245,050 243,297 — 243,297 Accumulated other comprehensive loss (150,726 ) (3,225 ) (153,951 ) (150,259 ) (3,225 ) (153,484 ) (151,897 ) (3,225 ) (155,122 ) Accumulated deficit (675,523 ) (74,294 ) (749,817 ) (667,002 ) (64,446 ) (731,448 ) (641,635 ) (61,223 ) (702,858 ) Total shareholders’ deficit (579,613 ) (77,519 ) (657,132 ) (572,025 ) (67,671 ) (639,696 ) (550,051 ) (64,448 ) (614,499 ) Noncontrolling interests in consolidated subsidiaries (1,595 ) — (1,595 ) (1,088 ) — (1,088 ) (30 ) — (30 ) Total deficit (581,208 ) (77,519 ) (658,727 ) (573,113 ) (67,671 ) (640,784 ) (550,081 ) (64,448 ) (614,529 ) Total Liabilities and Deficit $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible liabilities, net of accumulated amortization of $10.6 million , $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016. September 30, 2015 June 30, 2015 March 31, 2015 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 29,336 $ — $ 29,336 $ 35,876 $ — $ 35,876 $ 53,393 $ — $ 53,393 Receivables: Trade 146,522 — 146,522 136,720 — 136,720 154,167 — 154,167 Loan and lease receivables 6,304 — 6,304 9,258 — 9,258 9,609 — 9,609 Contractual third-party reclamation receivables 19,310 (19,310 ) — 16,320 (16,320 ) — 14,457 (14,457 ) — Other 15,081 33 15,114 14,497 35 14,532 16,300 33 16,333 187,217 (19,277 ) 167,940 176,795 (16,285 ) 160,510 194,533 (14,424 ) 180,109 Inventories 124,438 13 124,451 138,759 63 138,822 133,819 217 134,036 Other current assets 15,795 4,448 20,243 13,567 5,954 19,521 15,077 5,947 21,024 Total current assets 356,786 (14,816 ) 341,970 364,997 (10,268 ) 354,729 396,822 (8,260 ) 388,562 Property, plant and equipment: Land and mineral rights 494,950 115,391 610,341 504,353 115,409 619,762 496,034 115,320 611,354 Plant and equipment 1,012,900 — 1,012,900 1,006,901 — 1,006,901 989,914 — 989,914 1,507,850 115,391 1,623,241 1,511,254 115,409 1,626,663 1,485,948 115,320 1,601,268 Less accumulated depreciation, depletion and amortization 625,940 63,969 689,909 595,962 61,067 657,029 562,413 59,021 621,434 Net property, plant and equipment 881,910 51,422 933,332 915,292 54,342 969,634 923,535 56,299 979,834 Loan and lease receivables 51,099 — 51,099 58,627 — 58,627 65,417 — 65,417 Advanced coal royalties 17,958 — 17,958 18,725 — 18,725 19,637 — 19,637 Reclamation deposits 77,425 — 77,425 76,952 — 76,952 76,715 — 76,715 Restricted investments and bond collateral 137,672 — 137,672 128,167 — 128,167 129,813 — 129,813 Contractual third-party reclamation receivables, less current portion 96,086 (96,086 ) — 99,040 (99,040 ) — 100,818 (100,818 ) — Investment in joint venture 28,664 — 28,664 32,465 — 32,465 32,395 — 32,395 Intangible assets (1) 29,720 — 29,720 30,254 — 30,254 30,784 — 30,784 Other assets 9,638 — 9,638 10,626 — 10,626 12,049 — 12,049 Total Assets $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible assets, net of accumulated amortization of $16.9 million , $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively. Liabilities and Shareholders’ Deficit September 30, 2015 June 30, 2015 March 31, 2015 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,879 $ — $ 38,879 $ 42,566 $ — $ 42,566 $ 42,554 $ — $ 42,554 Revolving lines of credit — — — 2,500 — 2,500 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 129,084 682 129,766 126,864 449 127,313 141,479 450 141,929 Interest payable 7,869 — 7,869 16,911 — 16,911 9,180 — 9,180 Production taxes 53,437 — 53,437 46,756 — 46,756 52,174 — 52,174 Postretirement medical benefits 13,263 — 13,263 13,263 — 13,263 13,263 — 13,263 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 13,170 — 13,170 13,176 — 13,176 17,372 — 17,372 Asset retirement obligations 47,462 — 47,462 49,860 — 49,860 48,024 — 48,024 Other current liabilities 26,551 — 26,551 27,838 — 27,838 28,072 — 28,072 Total current liabilities 330,083 682 330,765 340,102 449 340,551 352,486 450 352,936 Long-term debt, less current installments 987,262 — 987,262 963,488 — 963,488 977,556 — 977,556 Workers’ compensation, less current portion 6,081 — 6,081 6,148 — 6,148 6,223 — 6,223 Excess of black lung benefit obligation over trust assets 11,919 — 11,919 11,638 — 11,638 11,916 — 11,916 Postretirement medical costs, less current portion 293,268 — 293,268 293,340 — 293,340 293,253 — 293,253 Pension and SERP obligations, less current portion 44,256 — 44,256 44,925 — 44,925 48,226 — 48,226 Deferred revenue, less current portion 27,425 — 27,425 30,097 — 30,097 32,914 — 32,914 Asset retirement obligations, less current portion 402,145 — 402,145 401,403 — 401,403 399,378 — 399,378 Intangible liabilities (1) 3,737 — 3,737 4,004 — 4,004 4,271 — 4,271 Deferred income taxes 32,984 (58 ) 32,926 30,523 (63 ) 30,460 22,748 (61 ) 22,687 Other liabilities 37,014 — 37,014 32,268 — 32,268 27,686 360 28,046 Total liabilities 2,176,174 624 2,176,798 2,157,936 386 2,158,322 2,176,657 749 2,177,406 Shareholders’ deficit: Common stock (2) 180 — 180 180 — 180 44,421 — 44,421 Other paid-in capital 238,705 — 238,705 228,362 — 228,362 184,475 — 184,475 Accumulated other comprehensive loss (165,811 ) (3,818 ) (169,629 ) (145,686 ) (3,922 ) (149,608 ) (150,046 ) (3,662 ) (153,708 ) Accumulated deficit (563,804 ) (56,286 ) (620,090 ) (517,242 ) (51,430 ) (568,672 ) (480,637 ) (49,866 ) (530,503 ) Total shareholders’ deficit (490,730 ) (60,104 ) (550,834 ) (434,386 ) (55,352 ) (489,738 ) (401,787 ) (53,528 ) (455,315 ) Noncontrolling interests in consolidated subsidiaries 1,514 — 1,514 11,595 — 11,595 13,115 — 13,115 Total deficit (489,216 ) (60,104 ) (549,320 ) (422,791 ) (55,352 ) (478,143 ) (388,672 ) (53,528 ) (442,200 ) Total Liabilities and Deficit $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible liabilities, net of accumulated amortization of $14.3 million , $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015. The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of operations (unaudited) (in thousands, except per share data): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 354,721 $ 1,133 $ 355,854 $ 371,483 $ 2,632 $ 374,115 Cost, expenses and other: Cost of sales 273,802 7,323 281,125 301,711 8,001 309,712 Depreciation, depletion and amortization 35,013 2,002 37,015 38,059 1,849 39,908 Selling and administrative 31,672 (4,273 ) 27,399 26,716 (4,336 ) 22,380 Heritage health benefit expenses 3,015 — 3,015 3,059 — 3,059 Loss on sale/disposal of assets 336 — 336 229 — 229 Loss on impairment — — — 553 — 553 Derivative loss (gain) 2,600 — 2,600 (5,276 ) — (5,276 ) Income from equity affiliates (1,293 ) — (1,293 ) (2,025 ) — (2,025 ) Other operating loss (income) (1,962 ) — (1,962 ) 2 — 2 343,183 5,052 348,235 363,028 5,514 368,542 Operating income 11,538 (3,919 ) 7,619 8,455 (2,882 ) 5,573 Other income (expense): Interest expense (29,669 ) 742 (28,927 ) (24,735 ) 736 (23,999 ) Interest income 1,791 — 1,791 2,140 — 2,140 Gain (loss) on foreign exchange (1,387 ) — (1,387 ) 2,109 — 2,109 Other income (expense) (122 ) — (122 ) 193 — 193 (29,387 ) 742 (28,645 ) (20,293 ) 736 (19,557 ) Loss before income taxes (17,849 ) (3,177 ) (21,026 ) (11,838 ) (2,146 ) (13,984 ) Income tax expense (benefit) (47,935 ) — (47,935 ) 2,040 — 2,040 Net income (loss) 30,086 (3,177 ) 26,909 (13,878 ) (2,146 ) (16,024 ) Less net loss attributable to noncontrolling interest (498 ) — (498 ) (2,146 ) — (2,146 ) Net income (loss) applicable to common shareholders $ 30,584 $ (3,177 ) $ 27,407 $ (11,732 ) $ (2,146 ) $ (13,878 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 1.67 $ (0.17 ) $ 1.50 $ (0.67 ) $ (0.12 ) $ (0.79 ) Weighted average number of common shares outstanding: Basic 18,262 18,262 17,621 17,621 Diluted 18,269 18,269 17,621 17,621 Three Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 356,247 $ 1,350 $ 357,597 $ 348,959 $ 2,778 $ 351,737 Cost, expenses and other: Cost of sales 290,113 8,068 298,181 285,480 7,224 292,704 Depreciation, depletion and amortization 33,663 1,560 35,223 34,263 2,069 36,332 Selling and administrative 32,019 (4,406 ) 27,613 28,508 (4,584 ) 23,924 Heritage health benefit expenses 3,222 — 3,222 2,162 — 2,162 Loss (gain) on sale/disposal of assets (2,253 ) — (2,253 ) 784 — 784 Restructuring charges — — — 103 — 103 Derivative loss (gain) (5,878 ) — (5,878 ) 6,178 — 6,178 Income from equity affiliates (1,287 ) — (1,287 ) (1,653 ) — (1,653 ) Other operating loss 3,659 — 3,659 — — — 353,258 5,222 358,480 355,825 4,709 360,534 Operating income (loss) 2,989 (3,872 ) (883 ) (6,866 ) (1,931 ) (8,797 ) Other income (expense): Interest expense (31,510 ) 650 (30,860 ) (25,304 ) 454 (24,850 ) Interest income 2,356 — 2,356 2,567 — 2,567 Loss on foreign exchange (364 ) — (364 ) (1,313 ) — (1,313 ) Other income 254 — 254 534 — 534 (29,264 ) 650 (28,614 ) (23,516 ) 454 (23,062 ) Loss before income taxes (26,275 ) (3,222 ) (29,497 ) (30,382 ) (1,477 ) (31,859 ) Income tax expense (benefit) (100 ) — (100 ) 7,469 87 7,556 Net loss (26,175 ) (3,222 ) (29,397 ) (37,851 ) (1,564 ) (39,415 ) Less net loss attributable to noncontrolling interest (808 ) — (808 ) (1,246 ) — (1,246 ) Net loss applicable to common shareholders $ (25,367 ) $ (3,222 ) $ (28,589 ) $ (36,605 ) $ (1,564 ) $ (38,169 ) Net loss per share applicable to common shareholders: Basic and diluted $ (1.37 ) $ (0.17 ) $ (1.54 ) $ (2.04 ) $ (0.09 ) $ (2.13 ) Weighted average number of common shares outstanding: Basic and diluted 18,540 18,540 17,926 17,926 Six Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 710,968 $ 2,483 $ 713,451 $ 720,444 $ 5,411 $ 725,855 Cost, expenses and other: Cost of sales 563,915 15,392 579,307 587,189 15,225 602,414 Depreciation, depletion and amortization 68,676 3,561 72,237 72,322 3,918 76,240 Selling and administrative 63,691 (8,679 ) 55,012 55,228 (8,920 ) 46,308 Heritage health benefit expenses 6,237 — 6,237 5,221 — 5,221 Loss (gain) on sale/disposal of assets (1,917 ) — (1,917 ) 1,013 — 1,013 Restructuring charges — — — 656 — 656 Derivative loss (gain) (3,278 ) — (3,278 ) 902 — 902 Income from equity affiliates (2,580 ) — (2,580 ) (3,678 ) — (3,678 ) Other operating loss 1,697 — 1,697 — — — 696,441 10,274 706,715 718,853 10,223 729,076 Operating income (loss) 14,527 (7,791 ) 6,736 1,591 (4,812 ) (3,221 ) Other income (expense): Interest expense (61,179 ) 1,392 (59,787 ) (50,039 ) 1,190 (48,849 ) Interest income 4,147 — 4,147 4,707 — 4,707 Gain (loss) on foreign exchange (1,751 ) — (1,751 ) 795 — 795 Other income 132 — 132 726 — 726 (58,651 ) 1,392 (57,259 ) (43,811 ) 1,190 (42,621 ) Loss before income taxes (44,124 ) (6,399 ) (50,523 ) (42,220 ) (3,622 ) (45,842 ) Income tax expense (benefit) (48,035 ) — (48,035 ) 9,509 87 9,596 Net income (loss) 3,911 (6,399 ) (2,488 ) (51,729 ) (3,709 ) (55,438 ) Less net loss attributable to noncontrolling interest (1,306 ) — (1,306 ) (3,392 ) — (3,392 ) Net income (loss) applicable to common shareholders $ 5,217 $ (6,399 ) $ (1,182 ) $ (48,337 ) $ (3,709 ) $ (52,046 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 0.28 $ (0.35 ) $ (0.07 ) $ (2.72 ) $ (0.21 ) $ (2.93 ) Weighted average number of common shares outstanding: Basic 18,401 18,401 17,775 17,775 Diluted 18,418 18,418 17,775 17,775 Three Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 370,683 $ 1,089 $ 371,772 $ 349,796 $ 2,204 $ 352,000 Cost, expenses and other: Cost of sales 278,765 6,663 285,428 292,973 9,296 302,269 Depreciation, depletion and amortization 33,112 7,748 40,860 34,459 2,781 37,240 Selling and administrative 30,518 (4,863 ) 25,655 29,383 (4,326 ) 25,057 Heritage health benefit expenses 3,265 — 3,265 2,801 — 2,801 Loss on sale/disposal of assets 548 — 548 1,135 — 1,135 Derivative loss 5,442 — 5,442 5,815 — 5,815 Income from equity affiliates (1,547 ) — (1,547 ) (463 ) — (463 ) Other operating loss (income) 3,368 — 3,368 (1,000 ) — (1,000 ) 353,471 9,548 363,019 365,103 7,751 372,854 Operating income (loss) 17,212 (8,459 ) 8,753 (15,307 ) (5,547 ) (20,854 ) Other income (expense): Interest expense (29,494 ) (1,388 ) (30,882 ) (26,831 ) 966 (25,865 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 1,374 — 1,374 1,555 — 1,555 Gain on foreign exchange 220 — 220 1,679 — 1,679 Other income 303 — 303 356 — 356 (27,597 ) (1,388 ) (28,985 ) (28,626 ) 966 (27,660 ) Loss before income taxes (10,385 ) (9,847 ) (20,232 ) (43,933 ) (4,581 ) (48,514 ) Income tax expense (benefit) (1,625 ) — (1,625 ) 4,087 275 4,362 Net loss (8,760 ) (9,847 ) (18,607 ) (48,020 ) (4,856 ) (52,876 ) Less net loss attributable to noncontrolling interest (239 ) — (239 ) (1,458 ) — (1,458 ) Net loss applicable to common shareholders $ (8,521 ) $ (9,847 ) $ (18,368 ) $ (46,562 ) $ (4,856 ) $ (51,418 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.46 ) $ (0.53 ) $ (0.99 ) $ (2.59 ) $ (0.27 ) $ (2.86 ) Weighted average number of common shares outstanding: Basic and diluted 18,570 18,570 17,986 17,986 Nine Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,081,651 $ 3,572 1,085,223 $ 1,070,240 $ 7,614 1,077,854 Cost, expenses and other: Cost of sales 842,680 22,055 864,735 880,162 24,520 904,682 Depreciation, depletion and amortization 101,788 11,309 113,097 106,781 6,699 113,480 Selling and administrative 94,209 (13,542 ) 80,667 84,611 (13,246 ) 71,365 Heritage health benefit expenses 9,502 — 9,502 8,022 — 8,022 Loss (gain) on sale/disposal of assets (1,369 ) — (1,369 ) 2,148 — 2,148 Restructuring charges — — — 656 — 656 Derivative loss 2,164 — 2,164 6,717 — 6,717 Income from equity affiliates (4,127 ) — (4,127 ) (4,141 ) — (4,141 ) Other operating loss (income) 5,065 — 5,065 (1,000 ) — (1,000 ) 1,049,912 19,822 1,069,734 1,083,956 17,973 1,101,929 Operating income (loss) 31,739 (16,250 ) 15,489 (13,716 ) (10,359 ) (24,075 ) Other income (expense): Interest expense (90,673 ) 4 (90,669 ) (76,870 ) 2,156 (74,714 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 5,521 — 5,521 6,262 — 6,262 Gain (loss) on foreign exchange (1,531 ) — (1,531 ) 2,474 — 2,474 Other income 435 — 435 1,082 — 1,082 (86,248 ) 4 (86,244 ) (72,437 ) 2,156 (70,281 ) Loss before income taxes (54,509 ) (16,246 ) (70,755 ) (86,153 ) (8,203 ) (94,356 ) Income tax expense (benefit) (49,660 ) — (49,660 ) 13,596 362 13,958 Net loss (4,849 ) (16,246 ) (21,095 ) (99,749 ) (8,565 ) (108,314 ) Less net loss attributable to noncontrolling interest (1,545 ) — (1,545 ) (4,850 ) — (4,850 ) Net loss applicable to common shareholders $ (3,304 ) $ (16,246 ) $ (19,550 ) $ (94,899 ) $ (8,565 ) $ (103,464 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.18 ) $ (0.88 ) $ (1.06 ) $ (5.32 ) $ (0.48 ) $ (5.80 ) Weighted average number of common shares outstanding: Basic and diluted 18,458 18,458 17,846 17,846 The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of comprehensive income (loss) (unaudited) (in thousands): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Net income (loss) $ 30,086 $ (3,177 ) $ 26,909 $ (13,878 ) $ (2,146 ) $ (16,024 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 818 (245 ) 573 1,110 — 1,110 Adjustments to accumulated actuarial income and transition obligations, pension 172 — 172 203 — 203 Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 200 — 200 327 — 327 Adjustments to accumulated actuarial losses, postretirement medical benefits (688 ) — (688 ) — — — Tax effect of other comprehensive income gains (losses) (281 ) — (281 ) 325 — 325 Change in foreign currency translation adjustment (57 ) (64 ) (121 ) (575 ) 81 (494 ) Unrealized and realized gains (losses) on available-for-sale securities 19,239 — 19,239 (27,140 ) — (27,140 ) Other comprehensive income (loss), net of income taxes 19,403 (309 ) 19,094 (25,750 ) 81 (25,669 ) Comprehensive income (loss) 49,489 (3,486 ) 46,003 (39,628 ) (2,065 ) (41,693 ) Less: Comprehensive loss attributable to noncontrolling interest (500 ) — (500 ) (2,146 ) — (2,146 ) Comprehensive income (loss) attributable to common shareholders $ 49,989 $ (3,486 ) $ 46,503 $ (37,482 ) $ (2,065 ) $ (39,547 ) Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 As Reported Adjustments Restated As Reported Adjustmen

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
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 acquisition of the GP and the Canadian Acquisition occurred on January 1, 2014. 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 January 1, 2014, or of future results of operations. Unaudited pro forma information for 2015 and 2016 is not presented as a result of the Canadian and WMLP acquired entities being consolidated for the entire year. Year Ended December 31, 2014 (In thousands, except per share data) Total revenues Restated As reported $ 1,131,000 Pro forma (unaudited) 1,659,482 Operating loss As reported $ (48,664 ) Pro forma (unaudited) (44,516 ) Net loss applicable to common shareholders As reported $ (176,684 ) Pro forma (unaudited) (139,213 ) Net loss per share applicable to common shareholders, basic & diluted As reported $ (11.08 ) Pro forma (unaudited) (8.73 )
San Juan Coal Company [Member]
Business Acquisition [Line Items]
Summary of purchase consideration and allocation of purchase consideration	The allocation of the purchase consideration follows (in millions): Final as of December 31, 2016 Purchase price: Cash paid $ 121.0 Allocation of purchase price: Assets: Inventories 8.8 Total current assets 8.8 Land and mineral rights 143.9 Plant and equipment 74.6 Other assets 1.3 Total assets 228.6 Liabilities: Trade payables and other accrued liabilities 13.4 Production taxes 2.0 Asset retirement obligations 0.7 Total current liabilities 16.1 Asset retirement obligations, less current portion 43.5 Postretirement medical benefits 1.9 Deferred income taxes 46.1 Total liabilities 107.6 Net fair value $ 121.0
Summary of pro forma information	The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the San Juan Acquisition occurred on January 1, 2015. 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. Year ended December 31, 2016 2015 (In thousands, except per share data) Total revenues Restated As reported $ 1,477,960 $ 1,419,518 Pro forma (unaudited) 1,504,235 1,714,043 Operating income (loss) As reported $ 38,130 $ (145,696 ) Pro forma (unaudited) 39,225 (106,606 ) Net loss applicable to common shareholders As reported $ (27,101 ) $ (213,645 ) Pro forma (unaudited) (26,676 ) (187,139 ) Net loss per share applicable to common shareholders, basic & diluted As reported $ (1.47 ) $ (11.93 ) Pro forma (unaudited) (1.44 ) (10.45 )

VARIABLE INTEREST ENTITY (Table

VARIABLE INTEREST ENTITY (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The following table presents the carrying amounts, after eliminating the effect of intercompany transactions, included in the Consolidated Balance Sheet that are for the use of or are the obligation of WSJ (in thousands): December 31, 2016 Assets $ 268,910 Liabilities (243,884 ) Net carrying amount $ 25,026

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: December 31, 2016 2015 (In thousands) Restated Coal stockpiles $ 44,692 $ 38,934 Coal fuel inventories 6,816 7,194 Materials and supplies 77,628 78,784 Reserve for obsolete inventory (3,621 ) (2,756 ) Total $ 125,515 $ 122,156

RESTRICTED INVESTMENTS (Tables)

RESTRICTED INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure Restricted Investments and Bond Collateral [Abstract]
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 at December 31, 2016 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cash and cash equivalents $ 66,860 $ 2,673 $ 69,533 Time deposits 2,473 — 2,473 Available-for-sale 75,580 71,689 147,269 $ 144,913 $ 74,362 $ 219,275 The Company’s carrying value and estimated fair value of its restricted investments at December 31, 2015 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cash and cash equivalents $ 102,536 $ 45,819 $ 148,355 Time deposits 2,458 — 2,458 Available-for-sale 35,813 31,545 67,358 $ 140,807 $ 77,364 $ 218,171
Available-for-sale Securities	The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at December 31, 2016 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cost basis $ 76,558 $ 72,381 $ 148,939 Gross unrealized holding gains 251 453 704 Gross unrealized holding losses (1,229 ) (1,145 ) (2,374 ) Fair value $ 75,580 $ 71,689 $ 147,269 The cost basis, gross unrealized holding gains and losses, and fair value of available-for-sale securities at December 31, 2015 were as follows: Restricted Investments and Bond Collateral Reclamation Deposits Total Restricted Investments (In thousands) Cost basis $ 36,706 $ 31,977 $ 68,683 Gross unrealized holding gains 167 521 688 Gross unrealized holding losses (1,060 ) (953 ) (2,013 ) Fair value $ 35,813 $ 31,545 $ 67,358
Maturities of available-for-sale	Maturities of available-for-sale securities were as follows at December 31, 2016 : Amortized Cost Fair Value (In thousands) Due within one year $ 17,590 $ 17,128 Due in five years or less 71,942 71,250 Due after five years to ten years 28,324 28,123 Due in more than ten years 31,083 30,768 $ 148,939 $ 147,269

INTANGIBLE ASSETS AND LIABILI39

INTANGIBLE ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets and Liabilities [Table Text Block]	The estimated amortization amounts from intangibles assets and liabilities for each of the next five years as of December 31, 2016 are as follows: Amount of Amortization to Recognize in Revenues Amount of Amortization to Recognize in Expense (In thousands) 2017 $ 1,068 $ 2,017 2018 1,068 2,017 2019 266 2,017 2020 — 2,017 2021 — 2,018

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The table below represents the restructuring provision activity related to the restructuring plans (in millions): ROVA Restructuring Plan Acquisition Restructuring Plans Total Balance, December 31, 2014 $ 0.4 $ 8.8 $ 9.2 Restructuring Charges — 0.7 0.7 Cash Payments (0.4 ) (8.6 ) (9.0 ) Balance, December 31, 2015 — 0.9 0.9 Restructuring Charges — — — Cash Payments — (0.9 ) (0.9 ) Balance, December 31, 2016 $ — $ — $ —

LINES OF CREDIT AND LONG-TERM41

LINES OF CREDIT AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Outstanding lines of credit and long-term debt	The amounts outstanding under the Company’s long-term debt consisted of the following as of the dates indicated: Issuance Amount Issuance Date Maturity Date Total Debt Outstanding December 31, 2016 2015 (In millions) (MM/DD/YY) (MM/DD/YY) (In thousands) 8.75% Notes $350.0 12/16/14 1/1/22 $ 350,000 $ 350,000 Term Loan 425.0 12/16/14 12/16/20 323,883 327,172 San Juan Loan 125.0 2/1/16 2/1/21 95,000 — WMLP Term Loan 295.0 12/31/14 12/31/18 306,189 299,248 Revolver * 12/16/14 1/1/22 — 1,970 WMLP Revolver * 10/23/15 12/31/17 — — Capital lease obligations Varies Varies Varies 55,061 71,168 Other debt Varies Varies Varies 16,464 7,251 Total debt 1,146,597 1,056,809 Less debt discount and issuance costs, net (37,531 ) (36,630 ) Less current installments (86,272 ) (40,822 ) Total non-current debt $ 1,022,794 $ 979,357
Aggregate contractual debt maturities of all long-term debt and lines of credit	The following table presents aggregate contractual debt maturities of all long-term debt: December 31, 2016 (In thousands) 2017 $ 88,660 2018 324,291 2019 19,057 2020 340,223 2021 22,750 Thereafter 351,616 Total debt $ 1,146,597

POSTRETIREMENT MEDICAL BENEFI42

POSTRETIREMENT MEDICAL BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of contributions to Combined Benefit Fund	The following payments were made to the CBF (in thousands): 2016 $ 1,594 2015 1,794 2014 1,966
Schedule of Workers Compensation obligation	The following table shows the changes in the Company’s workers’ compensation obligation: December 31, 2016 2015 (In thousands) Workers’ compensation, beginning of year (including current portion) $ 5,658 $ 6,986 Accretion 115 127 Claims paid (399 ) (448 ) Actuarial changes (334 ) (1,007 ) Workers’ compensation, end of year 5,040 5,658 Less current portion, included in Other current liabilities (541 ) (590 ) Workers’ compensation, less current portion $ 4,499 $ 5,068
Postretirement Medical Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of benefit obligations and amounts recognized in financial statements	The following table sets forth the actuarial present value of postretirement medical benefit obligations and amounts recognized in the Company’s financial statements: December 31, 2016 2015 (In thousands) Change in benefit obligations: Net benefit obligation at beginning of year $ 299,373 $ 306,418 Liability acquired 1,851 — Service cost 3,270 4,217 Interest cost 12,353 11,629 Plan participant contributions 136 185 Actuarial loss (gain) 24,821 (7,322 ) Gross benefits paid (16,914 ) (17,013 ) Federal subsidy on benefits paid 1,466 1,259 Curtailments (2,755 ) — Net benefit obligation at end of year 323,601 299,373 Change in plan assets: Employer contributions 16,778 16,828 Plan participant contributions 136 185 Gross benefits paid (16,914 ) (17,013 ) Fair value of plan assets at end of year — — Unfunded status at end of year $ (323,601 ) $ (299,373 ) Amounts recognized in the balance sheet consist of: Current liabilities $ (14,892 ) $ (13,855 ) Noncurrent liabilities (308,709 ) (285,518 ) Accumulated other comprehensive loss 51,893 31,086 Net amount recognized $ (271,708 ) $ (268,287 ) Amounts recognized in accumulated other comprehensive loss consists of: Net actuarial loss $ 55,706 $ 35,535 Prior service credit (3,813 ) (4,449 ) $ 51,893 $ 31,086
Schedule of amounts in Accumulated Other Comprehensive Income (Loss) to be recognized over next fiscal year	The following amounts will be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2017 (in thousands): Actuarial loss $ 4,493 Prior service credit (636 )
Components of net periodic benefit cost	The components of net periodic postretirement medical benefit cost are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Components of net periodic benefit cost: Service cost $ 3,270 $ 4,217 $ 3,289 Interest cost 12,353 11,629 12,814 Amortization of: Prior service credit (636 ) (636 ) (635 ) Actuarial loss 1,895 1,944 653 Total net periodic benefit cost $ 16,882 $ 17,154 $ 16,121 The following table shows the net periodic postretirement medical benefit costs that relate to current and former mining operations: Years Ended December 31, 2016 2015 2014 (In thousands) Former mining operations $ 8,540 $ 8,137 $ 9,614 Current operations 8,342 9,017 6,507 Total net periodic benefit cost $ 16,882 $ 17,154 $ 16,121
Schedule of weighted-average assumptions used	The weighted-average assumptions used to determine the benefit obligations as of the end of each year were as follows: December 31, 2016 2015 Discount rate 3.90% - 4.45% 4.10% - 4.65% Measurement date December 31, 2016 December 31, 2015 The weighted-average assumptions used to determine net periodic benefit cost were as follows: December 31, 2016 2015 2014 Discount rate 4.10% - 4.65% 3.75% - 4.25% 4.50% - 5.05% Measurement date December 31, 2015 December 31, 2014 December 31, 2013
Schedule of assumed health care trend rate	The following presents information about the assumed health care trend rate: December 31, 2016 2015 Health care cost trend rate assumed for next year 6.75% 7.00% Rate to which the cost trend is assumed to decline (ultimate trend rate) 4.75% 4.75% Year that the trend rate reaches the ultimate trend rate 2025 2025
Schedule of effect of a one percent change on the health care cost trend	The effect of a one percent change on the health care cost trend rate used to calculate periodic postretirement medical benefit costs and the related benefit obligation are summarized in the table below: Postretirement Medical Benefits 1 % Increase 1 % Decrease (In thousands) Effect on service and interest cost components $ 2,774 $ (2,148 ) Effect on postretirement medical benefit obligation 42,994 (35,037 )
Schedule of expected benefit payments	The following benefit payments and Medicare D subsidy (which the Company receives as a benefit partially offsetting its prescription drug costs for retirees and their dependents) are expected by the Company: Postretirement Medical Benefits Medicare D Subsidy Net Postretirement Medical Benefits (In thousands) 2017 $ 16,462 $ (1,570 ) $ 14,892 2018 16,794 (1,638 ) 15,156 2019 17,354 (1,700 ) 15,654 2020 17,929 (1,759 ) 16,170 2021 18,374 (1,818 ) 16,556 Years 2022 - 2026 97,014 (9,708 ) 87,306
Pneumoconiosis (Black Lung) Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of net funded status	The following table sets forth the funded status of the Company’s black lung obligation: December 31, 2016 2015 (In thousands) Actuarial present value of benefit obligation $ 17,594 $ 17,790 Plan assets at fair value — 570 Excess of the black lung benefit obligation over trust assets $ 17,594 $ 17,220

PENSION AND OTHER SAVING PLANS

PENSION AND OTHER SAVING PLANS (Tables) - Pension Benefits [Member]	12 Months Ended
	Dec. 31, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of benefit obligations and amounts recognized in financial statements	The following table provides a reconciliation of the changes in the benefit obligations of the plans and the fair value of assets of the qualified plans and the amounts recognized in the Company’s financial statements for both the defined benefit pension and SERP plans: 2016 2015 (In thousands) Change in benefit obligation: Net benefit obligation at beginning of year $ 184,681 $ 199,088 Liability acquired 89,300 — Service cost 1,634 1,732 Interest cost 10,635 7,397 Actuarial loss (gain) 1,018 (11,148 ) Benefits and expenses paid (14,064 ) (10,428 ) Settlements and curtailments (992 ) — Foreign currency exchange rate changes 277 (1,960 ) Net benefit obligation at end of year 272,489 184,681 Change in plan assets: Fair value of plan assets at the beginning of year 141,137 153,341 Assets acquired 90,600 — Actual return on plan assets 18,053 (2,402 ) Employer contributions 970 2,786 Benefits and expenses paid (14,064 ) (10,428 ) Settlements (992 ) — Foreign currency exchange rate changes 338 (2,160 ) Fair value of plan assets at end of year 236,042 141,137 Unfunded status at end of year $ (36,447 ) $ (43,544 ) Amounts recognized in the accompanying balance sheet consist of: Noncurrent asset, included in Other assets $ 7,893 $ 1,632 Current liability, included in Other current liabilities (358 ) (368 ) Noncurrent liability (43,982 ) (44,808 ) Accumulated other comprehensive loss 26,123 33,494 Net amount recognized at end of year $ (10,324 ) $ (10,050 ) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss $ 26,054 $ 33,417 Prior service cost 69 77 $ 26,123 $ 33,494
Schedule of amounts in Accumulated Other Comprehensive Income (Loss) to be recognized over next fiscal year	will be amortized from accumulated other comprehensive loss into net periodic benefit cost.
Components of net periodic benefit cost	The components of net periodic benefit cost are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Components of net periodic benefit cost: Service cost $ 1,634 $ 1,732 $ 1,998 Interest cost 10,635 7,397 7,400 Expected return on plan assets (14,025 ) (9,959 ) (10,316 ) Settlements and curtailments 186 — 382 Amortization of: Prior service cost 8 8 — Actuarial loss 4,167 3,442 886 Total net periodic pension cost $ 2,605 $ 2,620 $ 350
Schedule of weighted-average assumptions used	The following table provides the assumptions used to determine net periodic benefit cost: Years Ended December 31, 2016 2015 2014 Discount rate 3.90% - 4.25% 3.60% - 3.90% 4.25% - 4.70% Expected return on plan assets 1.75% - 7.10% 3.66% - 7.10% 7.40% Measurement date December 31, 2015 December 31, 2014 December 31, 2013 The weighted-average assumptions used to determine the benefit obligations as of the end of each year were as follows: December 31, 2016 2015 Discount rate 3.60% - 4.05% 3.90% - 4.25% Measurement date December 31, 2016 December 31, 2015
Schedule of allocation of plan assets	The weighted-average target asset allocation of the Company’s pension trusts were as follows at December 31, 2016 : Target Allocation Asset category Cash and equivalents 0% - 10% Equity securities funds 20% - 60% Debt securities funds 40% - 80% Other 0% - 10% The fair value of the Company’s pension plan assets by asset category is as follows: December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Fair Value Level 1 Level 2 Level 3 (In thousands) Pooled separate accounts: Large-cap blend (a) $ 61,799 $ — $ 61,799 $ — International blend (b) 10,401 — 10,401 — Fixed income domestic (c) 21,732 — 21,732 — Fixed income long term (d) 105,640 — 105,640 — Stable value (e) 13,317 — 13,317 — Registered investment companies – growth fund 18,515 18,515 — — Limited partnerships and limited liability companies 29 — — 29 Westmoreland Coal common stock 819 819 — — Cash and cash equivalents 3,790 3,790 — — $ 236,042 $ 23,124 $ 212,889 $ 29 December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Fair Value Level 1 Level 2 Level 3 (In thousands) Pooled separate accounts: Large-cap blend (a) $ 43,417 $ — $ 43,417 $ — International blend (b) 7,779 — 7,779 — Fixed income domestic (c) 22,115 — 22,115 — Fixed income long term (d) 43,091 — 43,091 — Stable value (e) 4,937 — 4,937 — Registered investment companies – growth fund 15,447 15,447 — — Limited partnerships and limited liability companies 136 — — 136 Westmoreland Coal common stock 273 273 — — Cash and cash equivalents 3,942 3,942 — — $ 141,137 $ 19,662 $ 121,339 $ 136 (a) Large-cap blend funds seek to provide long-term growth of capital. They seek to provide investment results that approximate the performance of the Standard & Poor’s Composite 1500 Index. (b) International blends seek to have a diversified portfolio of investments, invading fixed-income and equity-focused investments in international markets. (c) Fixed income domestic funds seek to invest in high-quality corporate bonds with over 15 years to maturity. (d) Fixed income long term bond funds seek to achieve performance results similar to the Barclays Capital U.S. Aggregate Bond Index. This fund invests primarily in corporate and government bonds. (e) The stable value fund seeks to invest in publicly traded and privately placed debt securities and mortgage loans, and to a lesser extent, real estate and other equity investments in order to provide a guaranteed rate of return.
Schedule of expected benefit payments	The following benefit payments are expected to be paid from its pension plan assets: Pension Benefits (In thousands) 2017 $ 15,975 2018 14,509 2019 15,051 2020 15,430 2021 15,798 Years 2022-2026 81,020
Schedule of multiemployer plans	The following table shows required information for each employer contributing to the Central Pension Fund: WECO WRI WSC Employer plan number 9313 9243 4990 Minimum contributions per hour worked $5.85 - $5.90 $4.03 - $4.39 $3.70 Expiration date of collective bargaining agreements 2/28/2019 5/31/2021 3/31/2022 Employer contributions (in millions): 2016 $ 3.7 $ 0.8 $ 0.1 2015 3.6 1.1 0.1 2014 3.3 1.2 0.1

ASSET RETIREMENT OBLIGATIONS (T

ASSET RETIREMENT OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Summary of asset retirement obligations, contractual third-party reclamation receivables and reclamation deposits	The asset retirement obligation (“ARO”) liability at December 31, 2016 is summarized below: Asset Retirement Obligations (In thousands) Coal - U.S. $ 309,019 Coal - Canada 121,730 Coal - WMLP 52,177 Power 1,115 Total $ 484,041
Changes in Company's asset retirement obligations	Changes in the Company’s asset retirement obligations were as follows: Years Ended December 31, 2016 2015 (In thousands) Restated Asset retirement obligations, beginning of year (including current portion) $ 419,763 $ 452,745 Accretion 40,424 38,891 Liabilities settled (32,087 ) (30,363 ) Changes due to amount and timing of reclamation 7,191 (24,533 ) Asset retirement obligations acquired 45,404 4,146 Changes due to foreign currency translation 3,346 (21,123 ) Asset retirement obligations, end of year 484,041 419,763 Less current portion (32,207 ) (40,571 ) Asset retirement obligations, less current portion $ 451,834 $ 379,192

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	The fair value of outstanding derivative instruments not designated as hedging instruments on the accompanying Consolidated Balance Sheets was as follows (in thousands): Derivative Instruments Balance Sheet Location December 31, 2016 December 31, 2015 Contracts to purchase power Other current liabilities $ 13,382 $ 13,679 Contracts to purchase power Other liabilities 18,384 23,656 Contract to sell power Other current assets 10,240 — Contract to sell power Other assets 9,528 — The effect of derivative instruments not designated as hedging instruments on the accompanying Consolidated Statements of Operations was as follows (in thousands): Year Ended December 31, Derivative Instruments Statement of Operations Location 2016 2015 Contracts to purchase power Derivative (gain) loss $ (4,287 ) $ 5,587 Contract to sell power Derivative (gain) loss (19,768 ) — $ (24,055 ) $ 5,587

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Estimated fair values of Company's debt	The estimated fair value 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, 2016 $ 409,362 $ 395,274 $ 699,704 $ 658,557 December 31, 2015 414,419 291,919 605,760 390,350
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The table below sets forth, by level, the Company’s financial assets and liabilities that are accounted for at fair value on a recurring basis: December 31, 2016 Quoted Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Fair Value Level 1 Level 2 (In thousands) Assets: Contract to sell power included in Other current assets and Other assets $ 19,768 $ — $ 19,768 Available-for-sale investments included in Restricted investments and bond collateral 75,580 75,580 — Available-for-sale investments included in Reclamation deposits 71,689 71,689 — $ 167,037 $ 147,269 $ 19,768 Liabilities: Contracts to purchase power included in Other current liabilities and Other liabilities $ (31,766 ) $ — $ (31,766 ) Warrants issued by WMLP included in Other liabilities (613 ) (613 ) — $ (32,379 ) $ (613 ) $ (31,766 ) December 31, 2015 Quoted Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Fair Value Level 1 Level 2 (In thousands) Assets: Available-for-sale investments included in Restricted investments and bond collateral $ 35,813 $ 35,813 $ — Available-for-sale investments included in Reclamation deposits 31,545 31,545 — $ 67,358 $ 67,358 $ — Liabilities: Contracts to purchase power included in Other current liabilities and Other liabilities $ (37,335 ) $ — $ (37,335 ) Warrants issued by WMLP included in Other liabilities (646 ) (646 ) — $ (37,981 ) $ (646 ) $ (37,335 )

SHAARE-BASED COMPENSATION (Tabl

SHAARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation cost arising from share-based arrangements	Compensation cost arising from share-based arrangements is shown in the following table: Years Ended December 31, 2016 2015 2014 (In thousands) Recognition of fair value of restricted stock units, stock options and SARs over vesting period; and issuance of stock $ 5,392 $ 4,019 $ 4,318 Contributions of stock to the Company’s 401(k) plan 2,192 3,729 1,764 Total share-based compensation expense $ 7,584 $ 7,748 $ 6,082
Summary of Restricted Stock Unit activity	A summary of restricted stock award activity for the year ended December 31, 2016 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense (In thousands) (1) Non-vested at December 31, 2015 354,311 $ 28.44 Granted 507,885 8.85 Vested (93,852 ) 26.48 Forfeited (67,844 ) 13.91 Non-vested at December 31, 2016 700,500 $ 15.91 $ 4,980 ____________________ (1) Expected to be recognized over the next three years . Additional information related to restricted stock units: Years Ended December 31: Weighted Average Grant-Date Fair Value Total Grant- Date Fair Value of Restricted Stock Units that Vested (In thousands) 2016 $ 8.85 $ 2,485 2015 28.26 2,884 2014 30.67 3,536
Summary of Stock Option activity	Information with respect to stock option activity for the year ended December 31, 2016 , 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, 2015 109,306 $ 22.16 Expired — Outstanding and exercisable at December 31, 2016 109,306 $ 22.16 1.2 $ — $ — Additional information related to stock options: Years Ended December 31: Intrinsic Value of Stock Options Exercised 2016 $ — 2015 — 2014 11.81

STOCKHOLDERS' EQUITY AND ACCU48

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following is a summary of accumulated other comprehensive loss: Pension Postretirement medical benefits Available-for- sale securities Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive loss (In thousands) January 1, 2014 (as restated) $ (12,255 ) $ (20,292 ) $ — $ — $ (35,135 ) $ (67,682 ) 2014 activity (23,285 ) (19,424 ) 413 (18,190 ) 161 (60,325 ) December 31, 2014 (as restated) (35,540 ) (39,716 ) 413 (18,190 ) (34,974 ) (128,007 ) 2015 activity 2,046 8,630 (1,738 ) (51,866 ) (3,335 ) (46,263 ) December 31, 2015 (as restated) (33,494 ) (31,086 ) (1,325 ) (70,056 ) (38,309 ) (174,270 ) 2016 activity 7,371 (20,807 ) (349 ) 8,983 — (4,802 ) December 31, 2016 $ (26,123 ) $ (51,893 ) $ (1,674 ) $ (61,073 ) $ (38,309 ) $ (179,072 ) Changes in Accumulated Other Comprehensive Loss The following table reflects the changes in accumulated other comprehensive loss by component: Pension Postretirement Available-for- sale securities Foreign currency translation adjustment Tax effect of other comprehensive income gains Accumulated other comprehensive loss (In thousands) December 31, 2015 (as restated) $ (33,494 ) $ (31,086 ) $ (1,325 ) $ (70,056 ) $ (38,309 ) $ (174,270 ) Other comprehensive income (loss) before reclassifications 3,010 (22,066 ) (577 ) 8,983 — (10,650 ) Amounts reclassified from accumulated other comprehensive loss 4,361 1,259 228 — — 5,848 December 31, 2016 $ (26,123 ) $ (51,893 ) $ (1,674 ) $ (61,073 ) $ (38,309 ) $ (179,072 )
Reclassification out of Accumulated Other Comprehensive Income	The following table reflects the reclassifications out of accumulated other comprehensive loss for the year ended December 31, 2016 (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 Available-for-sale securities: Realized gains and losses on available-for-sale securities $ 228 Other income $ 228 Total Amortization of defined benefit pension items: Prior service costs $ 8 (2) Actuarial losses 4,353 (2) $ 4,361 Total Amortization of postretirement medical items: Prior service costs $ (636 ) (3) Actuarial losses 1,895 (3) $ 1,259 Total ____________________ (1) Amounts in parenthesis indicate debits to income/loss. (2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost. (See Note 12 - Pension And Other Saving Plans to the consolidated financial statements for additional details). (3) These accumulated other comprehensive income components are included in the computation of net periodic postretirement medical cost. (See Note 11 - Postretirement Medical Benefits to the consolidated financial statements for additional details)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of 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: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Convertible notes and securities — — 626 Restricted stock units, stock options and SARs 810 464 537 Total shares excluded from diluted shares calculation 810 464 1,163

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of income (loss) before income tax	The Company’s income (loss) before income taxes is as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated United States $ (100,290 ) $ (264,146 ) $ (160,028 ) Foreign 23,359 25,161 (16,695 ) Loss before income taxes $ (76,931 ) $ (238,985 ) $ (176,723 )
Schedule of components of income tax expense (benefit)	Income tax expense (benefit) reflected in the consolidated statement of operations consisted of: Years Ended December 31, 2016 2015 2014 (In thousands) Current: Restated Restated Federal $ (2,924 ) $ — $ — State 166 12 120 Foreign 841 1,441 545 (1,917 ) 1,453 665 Deferred: Federal (41,054 ) (3,295 ) — State (5,032 ) (330 ) — Foreign (56 ) (17,718 ) (642 ) (46,142 ) (21,343 ) (642 ) Income tax expense (benefit) $ (48,059 ) $ (19,890 ) $ 23
Schedule of effective income tax rate reconciliation	The effective tax rate differs from the U.S. federal statutory rate as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Restated Restated Computed income tax expense (benefit) at statutory rate $ (28,833 ) $ (85,757 ) $ (58,996 ) Tax depletion in excess of basis (10,794 ) (5,317 ) (9,273 ) Non-deductible acquisition costs — — 2,979 Intercompany interest (6,651 ) (6,488 ) (4,174 ) State and foreign income taxes, net (4,632 ) (8,897 ) (9,321 ) Change in valuation allowance for net deferred tax assets 59,536 149,987 97,829 Release of valuation allowance arising from amalgamation — (32,441 ) — Restatement adjustment — (1,992 ) (19,373 ) Indian coal tax credits (“ICTC”) (9,923 ) (13,756 ) (15,205 ) Change in state effective tax rate (7,548 ) 2,713 (385 ) Change in federal rate — (7,951 ) — Change in Canadian rate — (3,083 ) 17 Foreign income inclusion 8,093 486 13,031 Alternative minimum tax refund (2,923 ) — — Kemmerer deferred tax asset removal — (13,238 ) — San Juan purchase accounting release of valuation allowance (46,086 ) — — Other, net 1,702 5,844 2,894 Income tax expense (benefit) $ (48,059 ) $ (19,890 ) $ 23
Schedule of components of deferred tax assets and liabilities	he tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities are presented below: December 31, 2016 2015 (In thousands) Deferred tax assets: Restated Net operating losses $ 249,687 $ 198,045 Credit carryforwards 69,170 62,390 Accrued compensation and benefits 7,399 5,847 Asset retirement obligations 156,550 125,672 Postretirement medical benefit and pension obligations 143,374 123,595 Deferred revenue 11,110 13,591 Black lung accrual 8,299 7,405 Unrealized gain/(loss) on derivatives 4,774 14,377 Canadian resource pool 4,174 4,088 Lease obligations 8,415 13,341 Other 9,668 9,008 Total deferred tax assets 672,620 577,359 Valuation allowance (563,338 ) (519,774 ) Net deferred tax assets 109,282 57,585 Deferred tax liabilities: Property, plant and equipment, differences due to depreciation and amortization $ (83,411 ) $ (38,136 ) Investment in partnerships (13,365 ) (6,284 ) Finance lease receivable (7,362 ) (9,446 ) Other (5,144 ) (3,719 ) Total deferred tax liabilities (109,282 ) (57,585 ) Net deferred tax asset (liability) $ — $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Gross value and accumulated amortization of property, plant and equipment and mine development assets under capital leases	The following shows the gross value and accumulated amortization of property, plant and equipment and mine development assets under capital leases related primarily to the leasing of mining equipment as of December 31: 2016 2015 (In thousands) Gross value $ 74,335 $ 65,293 Accumulated amortization 32,335 25,878
Future minimum capital and operating lease payments	Future minimum capital and operating lease payments as of December 31, 2016 , are as follows: Capital Leases Operating Leases (In thousands) 2017 $ 35,345 $ 9,574 2018 10,467 7,784 2019 6,666 5,763 2020 3,237 1,350 2021 1,772 1,312 Thereafter 1,644 5,100 Total minimum lease payments 59,131 $ 30,883 Less imputed interest (4,070 ) Present value of minimum capital lease payments $ 55,061

BUSINESS SEGMENT INFORMATION (T

BUSINESS SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Summarized financial information by segment	Summarized financial information by segment is as follows: Coal - U.S. (1)(2)(8) Coal - Canada Coal - WMLP Power (6) Heritage Corporate (7) Consolidated (In thousands) December 31, 2016 Revenues $ 651,713 $ 415,593 $ 349,341 $ 86,578 $ — $ (25,265 ) $ 1,477,960 Restructuring charges — — — — — — — Depreciation, depletion, and amortization 108,326 26,893 50,217 — — (169 ) 185,267 Operating income (loss) (8,063 ) 39,104 8,873 28,535 (13,409 ) (16,910 ) 38,130 Total assets 612,588 493,356 386,862 59,273 16,298 16,532 1,584,909 Capital expenditures 14,775 19,791 11,566 — — — 46,132 December 31, 2015 *Revenues $ 552,745 $ 430,416 $ 388,605 $ 84,423 $ — $ (36,671 ) $ 1,419,518 Restructuring charges — — 656 — — — 656 *Depreciation, depletion, and amortization 45,650 30,323 54,504 9,908 — (57 ) 140,328 *Operating income (loss) 2,213 36,830 (5,211 ) (146,868 ) (15,596 ) (17,064 ) (145,696 ) *Total assets 442,143 506,058 412,895 39,762 16,146 (1,025 ) 1,415,979 Capital expenditures 25,193 27,658 27,296 1,408 — (3,634 ) 77,921 December 31, 2014 *Revenues $ 486,528 $ 388,711 $ 170,508 $ 85,253 $ — $ — $ 1,131,000 Restructuring charges 1,058 9,565 2,783 459 78 1,046 14,989 *Depreciation, depletion, and amortization 45,852 36,450 16,912 9,998 — 149 109,361 *Operating income (loss) (7,742 ) (5,695 ) 26,478 (35,023 ) (14,858 ) (11,824 ) (48,664 ) *Total assets 406,972 626,534 475,386 172,104 15,969 43,424 1,740,389 Capital expenditures 23,108 19,147 7,489 527 — 55 50,326 ____________________ * As Restated. (1) The Buckingham Acquisition was completed on January 1, 2015. For the years ended December 31, 2016 and December 31, 2015, revenues for Buckingham were $76.6 million and $80.4 million , respectively. Operating income was $1.9 million for the year ended December 31, 2016. For the year ended December 31, 2015 there was a loss of $3.2 million . (2) Financial information of the Kemmerer mine for the year ended December 31, 2014 was previously presented under the Coal - U.S. segment and is now presented under the Coal - WMLP segment for all periods presented due to the Kemmerer Drop that occurred on August 1, 2015. (3) The Canadian operations were acquired on April 28, 2014, therefore, information for the year ended December 31, 2014 includes approximately eight months of operations. (4) The Ohio operations reported under the segment Coal - WMLP were acquired on December 31, 2014. For the years ended December 31, 2016 and December 31, 2015, revenues for the Ohio operations were $195.1 million and $225.2 million and operating losses were $15.8 million and $26.8 million , respectively. (5) The Coal - WMLP segment recorded revenues of $25.3 million and $36.7 million for intersegment revenues to the Coal - U.S. segment for the year ended December 31, 2016 and December 31, 2015 respectively. (6) Operating income (loss) for the Power segment for 2015 includes an impairment charge of $133.1 million . (7) Eliminations for intersegment revenues and cost of sales are presented within the Corporate segment. (8) The San Juan Acquisition was completed on January 31, 2016. For the year ended December 31, 2016, revenues for San Juan were $184.4 million and operating income was $24.5 million .
Schedule of revenue by major customers by segment	The Company derives its revenues from a few key customers. The customers from which 10% or more of consolidated revenues have been derived and the percentage of consolidated revenues from those customers is summarized as follows: December 31, 2016 December 31, 2015 December 31, 2014 (In thousands) Customer A - Coal - U.S. and WMLP $ 207,290 $ 234,840 $ 167,882 Customer B - Coal - U.S. 184,364 — — Customer C - Coal - Canada 174,659 180,660 144,863 Customer D - Coal - U.S. 146,503 153,585 128,104 Percentage of consolidated revenues 48 % 40 % 39 %

QUARTERLY FINANCIAL DATA (UNA53

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial data (unaudited)	Summarized quarterly financial data is as follows: Three Months Ended March 31 June 30 September 30 December 31 (1) (In thousands; except per share data) 2016: Restated Restated Restated Revenues $ 355,854 $ 357,597 $ 371,772 $ 392,737 Operating income (loss) 7,619 (883 ) 8,753 22,641 Net income (loss) applicable to common shareholders 27,407 (28,589 ) (18,368 ) (7,551 ) Basic and diluted income (loss) per common share $ 1.50 $ (1.54 ) $ (0.99 ) $ (0.41 ) 2015: Restated Restated Restated Restated Revenues $ 374,115 $ 351,737 $ 352,000 $ 341,666 Operating income (loss) 5,573 (8,797 ) (20,854 ) (121,618 ) Net loss applicable to common shareholders (13,878 ) (38,169 ) (51,418 ) (110,180 ) Basic and diluted loss per common share $ (0.79 ) $ (2.13 ) $ (2.86 ) $ (6.10 ) ____________________ (1) Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.
Schedule of Restated Financial Statements	The following table summarizes the impact of the restatement on our previously reported consolidated balance sheet (in thousands, except share and per share data): December 31, 2015 Assets As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 22,936 $ — $ 22,936 Receivables: Trade 134,141 — 134,141 Loan and lease receivables 6,157 — 6,157 Contractual third-party reclamation receivables 8,020 (8,020 ) — Other 11,598 29 11,627 159,916 (7,991 ) 151,925 Inventories 121,858 298 122,156 Other current assets 16,103 — 16,103 Total current assets 320,813 (7,693 ) 313,120 Property, plant and equipment: Land and mineral rights 476,447 99,866 576,313 Plant and equipment 790,677 — 790,677 1,267,124 99,866 1,366,990 Less accumulated depreciation, depletion and amortization 554,008 66,140 620,148 Net property, plant and equipment 713,116 33,726 746,842 Loan and lease receivables 49,313 — 49,313 Advanced coal royalties 19,781 — 19,781 Reclamation deposits 77,364 — 77,364 Restricted investments and bond collateral 140,807 — 140,807 Contractual third-party reclamation receivables, less current portion 86,915 (86,915 ) — Investment in joint venture 27,374 — 27,374 Intangible assets, net of accumulated amortization of $15.9 million at December 31, 2015 29,190 — 29,190 Other assets 12,188 — 12,188 Total Assets $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Balance Sheets (Continued) December 31, 2015 Liabilities and Shareholders’ Deficit As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,852 $ — $ 38,852 Revolving lines of credit 1,970 — 1,970 Accounts payable and accrued expenses: Trade and other accrued liabilities 109,850 135 109,985 Interest payable 15,527 — 15,527 Production taxes 46,895 — 46,895 Postretirement medical benefits 13,855 — 13,855 Deferred revenue 10,715 — 10,715 Asset retirement obligations 43,950 (3,379 ) 40,571 Other current liabilities 31,056 — 31,056 Total current liabilities 312,670 (3,244 ) 309,426 Long-term debt, less current installments 979,357 — 979,357 Workers’ compensation, less current portion 5,068 — 5,068 Excess of black lung benefit obligation over trust assets 17,220 — 17,220 Postretirement medical costs, less current portion 285,518 — 285,518 Pension and SERP obligations, less current portion 44,808 — 44,808 Deferred revenue, less current portion 24,613 — 24,613 Asset retirement obligations, less current portion 375,813 3,379 379,192 Intangible liabilities, net of accumulated amortization of $9.8 million at December 31, 2015 3,470 — 3,470 Other liabilities 30,208 — 30,208 Total liabilities 2,078,745 135 2,078,880 Shareholders’ deficit: Common stock of $0.01 par value as of December 31, 2015 Authorized 30,000,000 shares; Issued and outstanding 18,162,148 shares at December 31, 2015 182 — 182 Other paid-in capital 240,721 — 240,721 Accumulated other comprehensive loss (171,300 ) (2,970 ) (174,270 ) Accumulated deficit (672,219 ) (58,047 ) (730,266 ) Total shareholders’ deficit (602,616 ) (61,017 ) (663,633 ) Noncontrolling interests in consolidated subsidiaries 732 — 732 Total deficit (601,884 ) (61,017 ) (662,901 ) Total Liabilities and Deficit $ 1,476,861 $ (60,882 ) $ 1,415,979 Restated Consolidated Statements of Operations The following tables summarize the impact of the restatement on our previously reported statements of consolidated operations (in thousands, except per share data): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,411,048 $ 8,470 $ 1,419,518 $ 1,115,992 $ 15,008 $ 1,131,000 Cost, expenses and other: Cost of sales 1,145,443 30,406 1,175,849 899,930 30,338 930,268 Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Selling and administrative 112,972 (17,418 ) 95,554 100,528 (18,224 ) 82,304 Heritage health benefit expenses 14,573 — 14,573 13,388 — 13,388 Loss on sale/disposal of assets 4,866 — 4,866 1,232 — 1,232 Loss on impairment 136,210 — 136,210 — — — Restructuring charges 656 — 656 14,989 — 14,989 Derivative loss 5,587 — 5,587 31,100 — 31,100 Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Other operating loss (income) (3,000 ) — (3,000 ) 181 — 181 1,543,389 21,825 1,565,214 1,158,967 20,697 1,179,664 Operating loss (132,341 ) (13,355 ) (145,696 ) (42,975 ) (5,689 ) (48,664 ) Other income (expense): Interest expense (104,215 ) 2,904 (101,311 ) (84,234 ) 1,914 (82,320 ) Loss on extinguishment of debt (5,385 ) — (5,385 ) (49,154 ) — (49,154 ) Interest income 7,993 — 7,993 6,400 — 6,400 Gain (loss) on foreign exchange 3,674 — 3,674 (4,016 ) — (4,016 ) Other income 1,740 — 1,740 1,031 — 1,031 (96,193 ) 2,904 (93,289 ) (129,973 ) 1,914 (128,059 ) Loss before income taxes (228,534 ) (10,451 ) (238,985 ) (172,948 ) (3,775 ) (176,723 ) Income tax expense (benefit) (19,767 ) (123 ) (19,890 ) 232 (209 ) 23 Net loss (208,767 ) (10,328 ) (219,095 ) (173,180 ) (3,566 ) (176,746 ) Less net loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Net loss attributable to the Parent company (203,314 ) (10,328 ) (213,642 ) (172,259 ) (3,566 ) (175,825 ) Less preferred stock dividend requirements 3 — 3 859 — 859 Net loss applicable to common shareholders $ (203,317 ) $ (10,328 ) $ (213,645 ) $ (173,118 ) $ (3,566 ) $ (176,684 ) Net loss per share applicable to common shareholders: Basic and diluted $ (11.36 ) $ (0.57 ) $ (11.93 ) $ (10.86 ) $ (0.22 ) $ (11.08 ) Weighted average number of common shares outstanding: Basic and diluted 17,905 17,905 15,941 15,941 Restated Consolidated Statements of Comprehensive Loss The following tables summarize the impact of the restatement on our previously reported consolidated statements of comprehensive loss (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 1,347 539 1,886 983 525 1,508 Adjustments to accumulated actuarial gains (losses) and transition obligations, pension 160 — 160 (24,793 ) — (24,793 ) Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 1,308 — 1,308 18 — 18 Adjustments to accumulated actuarial gains (losses), postretirement medical benefits 7,322 — 7,322 (19,442 ) — (19,442 ) Tax effect of other comprehensive income gains (3,382 ) 47 (3,335 ) — 161 161 Change in foreign currency translation adjustment (52,021 ) 155 (51,866 ) (17,880 ) (310 ) (18,190 ) Unrealized and realized gains and losses on available-for-sale securities (1,738 ) — (1,738 ) 413 — 413 Other comprehensive loss, net of income taxes (47,004 ) 741 (46,263 ) (60,701 ) 376 (60,325 ) Comprehensive loss (255,771 ) (9,587 ) (265,358 ) (233,881 ) (3,190 ) (237,071 ) Less: Comprehensive loss attributable to noncontrolling interest (5,453 ) — (5,453 ) (921 ) — (921 ) Comprehensive loss attributable to common shareholders $ (250,318 ) $ (9,587 ) $ (259,905 ) $ (232,960 ) $ (3,190 ) $ (236,150 ) Restated Consolidated Statements of Cash Flows The following tables summarize the impact of the restatement on our previously reported consolidated statements of cash flows (in thousands): Years Ended December 31, 2015 2014 As Reported Adjustments Restated As Reported Adjustments Restated Cash flows from operating activities: Net loss $ (208,767 ) $ (10,328 ) $ (219,095 ) $ (173,180 ) $ (3,566 ) $ (176,746 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation, depletion and amortization 131,491 8,837 140,328 100,778 8,583 109,361 Accretion of asset retirement obligation 28,207 10,685 38,892 21,604 9,424 31,028 Share-based compensation 7,748 — 7,748 6,082 — 6,082 Non-cash interest expense 6,857 — 6,857 — — — Amortization of deferred financing costs 10,601 — 10,601 3,481 — 3,481 Loss on extinguishment of debt 4,445 — 4,445 49,154 — 49,154 Loss on derivative instruments 5,587 — 5,587 31,100 — 31,100 Loss (gain) on foreign exchange (3,674 ) — (3,674 ) 4,016 — 4,016 Loss on impairment 136,210 — 136,210 — — — Income from equity affiliates (5,409 ) — (5,409 ) (3,159 ) — (3,159 ) Distributions from equity affiliates 7,057 — 7,057 4,042 — 4,042 Deferred income taxes benefit (17,457 ) (504 ) (17,961 ) (230 ) (412 ) (642 ) Other (1,256 ) 1,110 (146 ) 4,867 730 5,597 Changes in operating assets and liabilities: Receivables 1,987 — 1,987 (403 ) — (403 ) Inventories 2,010 (210 ) 1,800 45,335 — 45,335 Accounts payable and accrued expenses (5,447 ) (5,447 ) (24,858 ) — (24,858 ) Interest payable (5,569 ) (5,569 ) (12,905 ) — (12,905 ) Deferred revenue (13,094 ) — (13,094 ) (12,246 ) — (12,246 ) Other assets and liabilities (18,597 ) (1,016 ) (19,613 ) 14,536 202 14,738 Asset retirement obligations (17,368 ) (8,574 ) (25,942 ) (7,661 ) (14,961 ) (22,622 ) Net cash provided by operating activities 45,562 — 45,562 50,353 — 50,353 Cash flows from investing activities: Net cash used in investing activities (70,801 ) — (70,801 ) (432,772 ) — (432,772 ) Cash flows from financing activities: Net cash provided by financing activities 36,723 — 36,723 338,706 — 338,706 Effect of exchange rate changes on cash (2,806 ) — (2,806 ) (3,139 ) — (3,139 ) Net increase (decrease) in cash and cash equivalents 8,678 — 8,678 (46,852 ) — (46,852 ) Cash and cash equivalents, beginning of year 14,258 — 14,258 61,110 — 61,110 Cash and cash equivalents, end of year $ 22,936 $ — $ 22,936 $ 14,258 $ — $ 14,258 Supplemental disclosures of cash flow information: Cash paid for interest $ 72,972 $ — $ 72,972 $ 85,047 $ — $ 85,047 Cash paid for income taxes 434 — 434 117 — 117 Non-cash transactions: Accrued purchases of property and equipment 3,766 — 3,766 11,740 — 11,740 Capital leases and other financing sources 15,232 — 15,232 15,599 — 15,599 The following tables summarize the impact of the restatement on our previously reported interim consolidated balance sheets (unaudited) (in thousands): September 30, 2016 June 30, 2016 March 31, 2016 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 28,914 $ — $ 28,914 $ 35,876 $ — $ 35,876 $ 17,754 $ — $ 17,754 Receivables: Trade 140,063 140,063 142,587 — 142,587 150,068 — 150,068 Loan and lease receivables 5,394 — 5,394 5,851 — 5,851 5,968 — 5,968 Contractual third-party reclamation receivables 12,985 (12,985 ) — 12,781 (12,781 ) — 12,564 (12,564 ) — Other 20,018 (10,008 ) 10,010 18,937 (9,370 ) 9,567 19,021 (9,406 ) 9,615 178,460 (22,993 ) 155,467 180,156 (22,151 ) 158,005 187,621 (21,970 ) 165,651 Inventories 128,685 1,222 129,907 129,881 334 130,215 143,399 366 143,765 Other current assets 24,711 — 24,711 19,823 — 19,823 19,951 19,951 Total current assets 360,770 (21,771 ) 338,999 365,736 (21,817 ) 343,919 368,725 (21,604 ) 347,121 Property, plant and equipment: Land and mineral rights 600,160 143,296 743,456 597,450 144,376 741,826 596,448 144,492 740,940 Plant and equipment 879,718 — 879,718 875,122 — 875,122 869,901 — 869,901 1,479,878 143,296 1,623,174 1,472,572 144,376 1,616,948 1,466,349 144,492 1,610,841 Less accumulated depreciation, depletion and amortization 642,791 77,419 720,210 613,745 69,730 683,475 586,968 68,238 655,206 Net property, plant and equipment 837,087 65,877 902,964 858,827 74,646 933,473 879,381 76,254 955,635 Loan and lease receivables 49,389 — 49,389 50,161 — 50,161 51,823 — 51,823 Advanced coal royalties 17,470 — 17,470 17,206 — 17,206 16,367 — 16,367 Reclamation deposits 74,043 — 74,043 73,434 — 73,434 77,807 — 77,807 Restricted investments and bond collateral 144,454 — 144,454 144,061 — 144,061 143,345 — 143,345 Contractual third-party reclamation receivables, less current portion 155,249 (155,249 ) — 154,926 (154,926 ) — 154,816 (154,816 ) — Investment in joint venture 27,815 — 27,815 28,045 — 28,045 29,014 — 29,014 Intangible assets (1) 27,492 — 27,492 28,050 — 28,050 28,574 — 28,574 Other assets 25,883 (2,455 ) 23,428 22,767 (5,089 ) 17,678 20,837 (7,575 ) 13,262 Total Assets $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible assets, net of accumulated amortization of $4.0 million , $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. Liabilities and Shareholders’ Deficit September 30, 2016 June 30, 2016 March 31, 2016 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 90,736 $ — $ 90,736 $ 87,754 $ — $ 87,754 $ 77,375 $ — $ 77,375 Revolving lines of credit — — — 3,000 — 3,000 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 121,266 978 122,244 134,429 973 135,402 136,844 145 136,989 Interest payable 13,611 — 13,611 20,386 — 20,386 11,749 — 11,749 Production taxes 55,589 — 55,589 46,797 — 46,797 54,215 — 54,215 Postretirement medical benefits 13,855 — 13,855 13,855 — 13,855 13,855 — 13,855 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 23,203 — 23,203 19,834 — 19,834 20,303 — 20,303 Asset retirement obligations 51,088 — 51,088 50,944 — 50,944 49,445 — 49,445 Other current liabilities 34,578 (9,927 ) 24,651 29,888 (9,437 ) 20,451 36,782 (9,437 ) 27,345 Total current liabilities 404,294 (8,949 ) 395,345 407,255 (8,464 ) 398,791 400,936 (9,292 ) 391,644 Long-term debt, less current installments 1,035,013 — 1,035,013 1,047,244 — 1,047,244 1,051,674 — 1,051,674 Workers’ compensation, less current portion 4,908 — 4,908 4,992 — 4,992 5,034 — 5,034 Excess of black lung benefit obligation over trust assets 17,865 — 17,865 17,594 — 17,594 17,423 — 17,423 Postretirement medical costs, less current portion 286,952 — 286,952 286,739 — 286,739 288,437 — 288,437 Pension and SERP obligations, less current portion 42,790 — 42,790 43,702 — 43,702 44,221 — 44,221 Deferred revenue, less current portion 18,740 — 18,740 22,441 — 22,441 21,986 — 21,986 Asset retirement obligations, less current portion 450,869 (23,840 ) 427,029 449,857 (25,133 ) 424,724 450,422 (26,426 ) 423,996 Intangible liabilities (1) 2,669 — 2,669 2,936 — 2,936 3,203 — 3,203 Other liabilities 36,760 (3,290 ) 33,470 33,566 (5,918 ) 27,648 37,434 (7,575 ) 29,859 Total liabilities 2,300,860 (36,079 ) 2,264,781 2,316,326 (39,515 ) 2,276,811 2,320,770 (43,293 ) 2,277,477 Shareholders’ deficit: Common stock (2) 186 — 186 186 — 186 184 — 184 Other paid-in capital 246,450 — 246,450 245,050 — 245,050 243,297 — 243,297 Accumulated other comprehensive loss (150,726 ) (3,225 ) (153,951 ) (150,259 ) (3,225 ) (153,484 ) (151,897 ) (3,225 ) (155,122 ) Accumulated deficit (675,523 ) (74,294 ) (749,817 ) (667,002 ) (64,446 ) (731,448 ) (641,635 ) (61,223 ) (702,858 ) Total shareholders’ deficit (579,613 ) (77,519 ) (657,132 ) (572,025 ) (67,671 ) (639,696 ) (550,051 ) (64,448 ) (614,499 ) Noncontrolling interests in consolidated subsidiaries (1,595 ) — (1,595 ) (1,088 ) — (1,088 ) (30 ) — (30 ) Total deficit (581,208 ) (77,519 ) (658,727 ) (573,113 ) (67,671 ) (640,784 ) (550,081 ) (64,448 ) (614,529 ) Total Liabilities and Deficit $ 1,719,652 $ (113,598 ) $ 1,606,054 $ 1,743,213 $ (107,186 ) $ 1,636,027 $ 1,770,689 $ (107,741 ) $ 1,662,948 ____________________ (1) Intangible liabilities, net of accumulated amortization of $10.6 million , $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016. September 30, 2015 June 30, 2015 March 31, 2015 Assets As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current assets: Cash and cash equivalents $ 29,336 $ — $ 29,336 $ 35,876 $ — $ 35,876 $ 53,393 $ — $ 53,393 Receivables: Trade 146,522 — 146,522 136,720 — 136,720 154,167 — 154,167 Loan and lease receivables 6,304 — 6,304 9,258 — 9,258 9,609 — 9,609 Contractual third-party reclamation receivables 19,310 (19,310 ) — 16,320 (16,320 ) — 14,457 (14,457 ) — Other 15,081 33 15,114 14,497 35 14,532 16,300 33 16,333 187,217 (19,277 ) 167,940 176,795 (16,285 ) 160,510 194,533 (14,424 ) 180,109 Inventories 124,438 13 124,451 138,759 63 138,822 133,819 217 134,036 Other current assets 15,795 4,448 20,243 13,567 5,954 19,521 15,077 5,947 21,024 Total current assets 356,786 (14,816 ) 341,970 364,997 (10,268 ) 354,729 396,822 (8,260 ) 388,562 Property, plant and equipment: Land and mineral rights 494,950 115,391 610,341 504,353 115,409 619,762 496,034 115,320 611,354 Plant and equipment 1,012,900 — 1,012,900 1,006,901 — 1,006,901 989,914 — 989,914 1,507,850 115,391 1,623,241 1,511,254 115,409 1,626,663 1,485,948 115,320 1,601,268 Less accumulated depreciation, depletion and amortization 625,940 63,969 689,909 595,962 61,067 657,029 562,413 59,021 621,434 Net property, plant and equipment 881,910 51,422 933,332 915,292 54,342 969,634 923,535 56,299 979,834 Loan and lease receivables 51,099 — 51,099 58,627 — 58,627 65,417 — 65,417 Advanced coal royalties 17,958 — 17,958 18,725 — 18,725 19,637 — 19,637 Reclamation deposits 77,425 — 77,425 76,952 — 76,952 76,715 — 76,715 Restricted investments and bond collateral 137,672 — 137,672 128,167 — 128,167 129,813 — 129,813 Contractual third-party reclamation receivables, less current portion 96,086 (96,086 ) — 99,040 (99,040 ) — 100,818 (100,818 ) — Investment in joint venture 28,664 — 28,664 32,465 — 32,465 32,395 — 32,395 Intangible assets (1) 29,720 — 29,720 30,254 — 30,254 30,784 — 30,784 Other assets 9,638 — 9,638 10,626 — 10,626 12,049 — 12,049 Total Assets $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible assets, net of accumulated amortization of $16.9 million , $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively. Liabilities and Shareholders’ Deficit September 30, 2015 June 30, 2015 March 31, 2015 As Reported Adjustments Restated As Reported Adjustments Restated As Reported Adjustments Restated Current liabilities: Current installments of long-term debt $ 38,879 $ — $ 38,879 $ 42,566 $ — $ 42,566 $ 42,554 $ — $ 42,554 Revolving lines of credit — — — 2,500 — 2,500 — — — Accounts payable and accrued expenses: Trade and other accrued liabilities 129,084 682 129,766 126,864 449 127,313 141,479 450 141,929 Interest payable 7,869 — 7,869 16,911 — 16,911 9,180 — 9,180 Production taxes 53,437 — 53,437 46,756 — 46,756 52,174 — 52,174 Postretirement medical benefits 13,263 — 13,263 13,263 — 13,263 13,263 — 13,263 Pension and SERP 368 — 368 368 — 368 368 — 368 Deferred revenue 13,170 — 13,170 13,176 — 13,176 17,372 — 17,372 Asset retirement obligations 47,462 — 47,462 49,860 — 49,860 48,024 — 48,024 Other current liabilities 26,551 — 26,551 27,838 — 27,838 28,072 — 28,072 Total current liabilities 330,083 682 330,765 340,102 449 340,551 352,486 450 352,936 Long-term debt, less current installments 987,262 — 987,262 963,488 — 963,488 977,556 — 977,556 Workers’ compensation, less current portion 6,081 — 6,081 6,148 — 6,148 6,223 — 6,223 Excess of black lung benefit obligation over trust assets 11,919 — 11,919 11,638 — 11,638 11,916 — 11,916 Postretirement medical costs, less current portion 293,268 — 293,268 293,340 — 293,340 293,253 — 293,253 Pension and SERP obligations, less current portion 44,256 — 44,256 44,925 — 44,925 48,226 — 48,226 Deferred revenue, less current portion 27,425 — 27,425 30,097 — 30,097 32,914 — 32,914 Asset retirement obligations, less current portion 402,145 — 402,145 401,403 — 401,403 399,378 — 399,378 Intangible liabilities (1) 3,737 — 3,737 4,004 — 4,004 4,271 — 4,271 Deferred income taxes 32,984 (58 ) 32,926 30,523 (63 ) 30,460 22,748 (61 ) 22,687 Other liabilities 37,014 — 37,014 32,268 — 32,268 27,686 360 28,046 Total liabilities 2,176,174 624 2,176,798 2,157,936 386 2,158,322 2,176,657 749 2,177,406 Shareholders’ deficit: Common stock (2) 180 — 180 180 — 180 44,421 — 44,421 Other paid-in capital 238,705 — 238,705 228,362 — 228,362 184,475 — 184,475 Accumulated other comprehensive loss (165,811 ) (3,818 ) (169,629 ) (145,686 ) (3,922 ) (149,608 ) (150,046 ) (3,662 ) (153,708 ) Accumulated deficit (563,804 ) (56,286 ) (620,090 ) (517,242 ) (51,430 ) (568,672 ) (480,637 ) (49,866 ) (530,503 ) Total shareholders’ deficit (490,730 ) (60,104 ) (550,834 ) (434,386 ) (55,352 ) (489,738 ) (401,787 ) (53,528 ) (455,315 ) Noncontrolling interests in consolidated subsidiaries 1,514 — 1,514 11,595 — 11,595 13,115 — 13,115 Total deficit (489,216 ) (60,104 ) (549,320 ) (422,791 ) (55,352 ) (478,143 ) (388,672 ) (53,528 ) (442,200 ) Total Liabilities and Deficit $ 1,686,958 $ (59,480 ) $ 1,627,478 $ 1,735,145 $ (54,966 ) $ 1,680,179 $ 1,787,985 $ (52,779 ) $ 1,735,206 ____________________ (1) Intangible liabilities, net of accumulated amortization of $14.3 million , $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively. (2) Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015. The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of operations (unaudited) (in thousands, except per share data): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 354,721 $ 1,133 $ 355,854 $ 371,483 $ 2,632 $ 374,115 Cost, expenses and other: Cost of sales 273,802 7,323 281,125 301,711 8,001 309,712 Depreciation, depletion and amortization 35,013 2,002 37,015 38,059 1,849 39,908 Selling and administrative 31,672 (4,273 ) 27,399 26,716 (4,336 ) 22,380 Heritage health benefit expenses 3,015 — 3,015 3,059 — 3,059 Loss on sale/disposal of assets 336 — 336 229 — 229 Loss on impairment — — — 553 — 553 Derivative loss (gain) 2,600 — 2,600 (5,276 ) — (5,276 ) Income from equity affiliates (1,293 ) — (1,293 ) (2,025 ) — (2,025 ) Other operating loss (income) (1,962 ) — (1,962 ) 2 — 2 343,183 5,052 348,235 363,028 5,514 368,542 Operating income 11,538 (3,919 ) 7,619 8,455 (2,882 ) 5,573 Other income (expense): Interest expense (29,669 ) 742 (28,927 ) (24,735 ) 736 (23,999 ) Interest income 1,791 — 1,791 2,140 — 2,140 Gain (loss) on foreign exchange (1,387 ) — (1,387 ) 2,109 — 2,109 Other income (expense) (122 ) — (122 ) 193 — 193 (29,387 ) 742 (28,645 ) (20,293 ) 736 (19,557 ) Loss before income taxes (17,849 ) (3,177 ) (21,026 ) (11,838 ) (2,146 ) (13,984 ) Income tax expense (benefit) (47,935 ) — (47,935 ) 2,040 — 2,040 Net income (loss) 30,086 (3,177 ) 26,909 (13,878 ) (2,146 ) (16,024 ) Less net loss attributable to noncontrolling interest (498 ) — (498 ) (2,146 ) — (2,146 ) Net income (loss) applicable to common shareholders $ 30,584 $ (3,177 ) $ 27,407 $ (11,732 ) $ (2,146 ) $ (13,878 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 1.67 $ (0.17 ) $ 1.50 $ (0.67 ) $ (0.12 ) $ (0.79 ) Weighted average number of common shares outstanding: Basic 18,262 18,262 17,621 17,621 Diluted 18,269 18,269 17,621 17,621 Three Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 356,247 $ 1,350 $ 357,597 $ 348,959 $ 2,778 $ 351,737 Cost, expenses and other: Cost of sales 290,113 8,068 298,181 285,480 7,224 292,704 Depreciation, depletion and amortization 33,663 1,560 35,223 34,263 2,069 36,332 Selling and administrative 32,019 (4,406 ) 27,613 28,508 (4,584 ) 23,924 Heritage health benefit expenses 3,222 — 3,222 2,162 — 2,162 Loss (gain) on sale/disposal of assets (2,253 ) — (2,253 ) 784 — 784 Restructuring charges — — — 103 — 103 Derivative loss (gain) (5,878 ) — (5,878 ) 6,178 — 6,178 Income from equity affiliates (1,287 ) — (1,287 ) (1,653 ) — (1,653 ) Other operating loss 3,659 — 3,659 — — — 353,258 5,222 358,480 355,825 4,709 360,534 Operating income (loss) 2,989 (3,872 ) (883 ) (6,866 ) (1,931 ) (8,797 ) Other income (expense): Interest expense (31,510 ) 650 (30,860 ) (25,304 ) 454 (24,850 ) Interest income 2,356 — 2,356 2,567 — 2,567 Loss on foreign exchange (364 ) — (364 ) (1,313 ) — (1,313 ) Other income 254 — 254 534 — 534 (29,264 ) 650 (28,614 ) (23,516 ) 454 (23,062 ) Loss before income taxes (26,275 ) (3,222 ) (29,497 ) (30,382 ) (1,477 ) (31,859 ) Income tax expense (benefit) (100 ) — (100 ) 7,469 87 7,556 Net loss (26,175 ) (3,222 ) (29,397 ) (37,851 ) (1,564 ) (39,415 ) Less net loss attributable to noncontrolling interest (808 ) — (808 ) (1,246 ) — (1,246 ) Net loss applicable to common shareholders $ (25,367 ) $ (3,222 ) $ (28,589 ) $ (36,605 ) $ (1,564 ) $ (38,169 ) Net loss per share applicable to common shareholders: Basic and diluted $ (1.37 ) $ (0.17 ) $ (1.54 ) $ (2.04 ) $ (0.09 ) $ (2.13 ) Weighted average number of common shares outstanding: Basic and diluted 18,540 18,540 17,926 17,926 Six Months Ended June 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 710,968 $ 2,483 $ 713,451 $ 720,444 $ 5,411 $ 725,855 Cost, expenses and other: Cost of sales 563,915 15,392 579,307 587,189 15,225 602,414 Depreciation, depletion and amortization 68,676 3,561 72,237 72,322 3,918 76,240 Selling and administrative 63,691 (8,679 ) 55,012 55,228 (8,920 ) 46,308 Heritage health benefit expenses 6,237 — 6,237 5,221 — 5,221 Loss (gain) on sale/disposal of assets (1,917 ) — (1,917 ) 1,013 — 1,013 Restructuring charges — — — 656 — 656 Derivative loss (gain) (3,278 ) — (3,278 ) 902 — 902 Income from equity affiliates (2,580 ) — (2,580 ) (3,678 ) — (3,678 ) Other operating loss 1,697 — 1,697 — — — 696,441 10,274 706,715 718,853 10,223 729,076 Operating income (loss) 14,527 (7,791 ) 6,736 1,591 (4,812 ) (3,221 ) Other income (expense): Interest expense (61,179 ) 1,392 (59,787 ) (50,039 ) 1,190 (48,849 ) Interest income 4,147 — 4,147 4,707 — 4,707 Gain (loss) on foreign exchange (1,751 ) — (1,751 ) 795 — 795 Other income 132 — 132 726 — 726 (58,651 ) 1,392 (57,259 ) (43,811 ) 1,190 (42,621 ) Loss before income taxes (44,124 ) (6,399 ) (50,523 ) (42,220 ) (3,622 ) (45,842 ) Income tax expense (benefit) (48,035 ) — (48,035 ) 9,509 87 9,596 Net income (loss) 3,911 (6,399 ) (2,488 ) (51,729 ) (3,709 ) (55,438 ) Less net loss attributable to noncontrolling interest (1,306 ) — (1,306 ) (3,392 ) — (3,392 ) Net income (loss) applicable to common shareholders $ 5,217 $ (6,399 ) $ (1,182 ) $ (48,337 ) $ (3,709 ) $ (52,046 ) Net income (loss) per share applicable to common shareholders: Basic and diluted $ 0.28 $ (0.35 ) $ (0.07 ) $ (2.72 ) $ (0.21 ) $ (2.93 ) Weighted average number of common shares outstanding: Basic 18,401 18,401 17,775 17,775 Diluted 18,418 18,418 17,775 17,775 Three Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 370,683 $ 1,089 $ 371,772 $ 349,796 $ 2,204 $ 352,000 Cost, expenses and other: Cost of sales 278,765 6,663 285,428 292,973 9,296 302,269 Depreciation, depletion and amortization 33,112 7,748 40,860 34,459 2,781 37,240 Selling and administrative 30,518 (4,863 ) 25,655 29,383 (4,326 ) 25,057 Heritage health benefit expenses 3,265 — 3,265 2,801 — 2,801 Loss on sale/disposal of assets 548 — 548 1,135 — 1,135 Derivative loss 5,442 — 5,442 5,815 — 5,815 Income from equity affiliates (1,547 ) — (1,547 ) (463 ) — (463 ) Other operating loss (income) 3,368 — 3,368 (1,000 ) — (1,000 ) 353,471 9,548 363,019 365,103 7,751 372,854 Operating income (loss) 17,212 (8,459 ) 8,753 (15,307 ) (5,547 ) (20,854 ) Other income (expense): Interest expense (29,494 ) (1,388 ) (30,882 ) (26,831 ) 966 (25,865 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 1,374 — 1,374 1,555 — 1,555 Gain on foreign exchange 220 — 220 1,679 — 1,679 Other income 303 — 303 356 — 356 (27,597 ) (1,388 ) (28,985 ) (28,626 ) 966 (27,660 ) Loss before income taxes (10,385 ) (9,847 ) (20,232 ) (43,933 ) (4,581 ) (48,514 ) Income tax expense (benefit) (1,625 ) — (1,625 ) 4,087 275 4,362 Net loss (8,760 ) (9,847 ) (18,607 ) (48,020 ) (4,856 ) (52,876 ) Less net loss attributable to noncontrolling interest (239 ) — (239 ) (1,458 ) — (1,458 ) Net loss applicable to common shareholders $ (8,521 ) $ (9,847 ) $ (18,368 ) $ (46,562 ) $ (4,856 ) $ (51,418 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.46 ) $ (0.53 ) $ (0.99 ) $ (2.59 ) $ (0.27 ) $ (2.86 ) Weighted average number of common shares outstanding: Basic and diluted 18,570 18,570 17,986 17,986 Nine Months Ended September 30, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Revenues $ 1,081,651 $ 3,572 1,085,223 $ 1,070,240 $ 7,614 1,077,854 Cost, expenses and other: Cost of sales 842,680 22,055 864,735 880,162 24,520 904,682 Depreciation, depletion and amortization 101,788 11,309 113,097 106,781 6,699 113,480 Selling and administrative 94,209 (13,542 ) 80,667 84,611 (13,246 ) 71,365 Heritage health benefit expenses 9,502 — 9,502 8,022 — 8,022 Loss (gain) on sale/disposal of assets (1,369 ) — (1,369 ) 2,148 — 2,148 Restructuring charges — — — 656 — 656 Derivative loss 2,164 — 2,164 6,717 — 6,717 Income from equity affiliates (4,127 ) — (4,127 ) (4,141 ) — (4,141 ) Other operating loss (income) 5,065 — 5,065 (1,000 ) — (1,000 ) 1,049,912 19,822 1,069,734 1,083,956 17,973 1,101,929 Operating income (loss) 31,739 (16,250 ) 15,489 (13,716 ) (10,359 ) (24,075 ) Other income (expense): Interest expense (90,673 ) 4 (90,669 ) (76,870 ) 2,156 (74,714 ) Loss on extinguishment of debt — — — (5,385 ) — (5,385 ) Interest income 5,521 — 5,521 6,262 — 6,262 Gain (loss) on foreign exchange (1,531 ) — (1,531 ) 2,474 — 2,474 Other income 435 — 435 1,082 — 1,082 (86,248 ) 4 (86,244 ) (72,437 ) 2,156 (70,281 ) Loss before income taxes (54,509 ) (16,246 ) (70,755 ) (86,153 ) (8,203 ) (94,356 ) Income tax expense (benefit) (49,660 ) — (49,660 ) 13,596 362 13,958 Net loss (4,849 ) (16,246 ) (21,095 ) (99,749 ) (8,565 ) (108,314 ) Less net loss attributable to noncontrolling interest (1,545 ) — (1,545 ) (4,850 ) — (4,850 ) Net loss applicable to common shareholders $ (3,304 ) $ (16,246 ) $ (19,550 ) $ (94,899 ) $ (8,565 ) $ (103,464 ) Net loss per share applicable to common shareholders: Basic and diluted $ (0.18 ) $ (0.88 ) $ (1.06 ) $ (5.32 ) $ (0.48 ) $ (5.80 ) Weighted average number of common shares outstanding: Basic and diluted 18,458 18,458 17,846 17,846 The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of comprehensive income (loss) (unaudited) (in thousands): Three Months Ended March 31, 2016 2015 As Reported Adjustments Restated As Reported Adjustments Restated Net income (loss) $ 30,086 $ (3,177 ) $ 26,909 $ (13,878 ) $ (2,146 ) $ (16,024 ) Other comprehensive income (loss) Pension and other postretirement plans: Amortization of accumulated actuarial gains, pension 818 (245 ) 573 1,110 — 1,110 Adjustments to accumulated actuarial income and transition obligations, pension 172 — 172 203 — 203 Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits 200 — 200 327 — 327 Adjustments to accumulated actuarial losses, postretirement medical benefits (688 ) — (688 ) — — — Tax effect of other comprehensive income gains (losses) (281 ) — (281 ) 325 — 325 Change in foreign currency translation adjustment (57 ) (64 ) (121 ) (575 ) 81 (494 ) Unrealized and realized gains (losses) on available-for-sale securities 19,239 — 19,239 (27,140 ) — (27,140 ) Other comprehensive income (loss), net of income taxes 19,403 (309 ) 19,094 (25,750 ) 81 (25,669 ) Comprehensive income (loss) 49,489 (3,486 ) 46,003 (39,628 ) (2,065 ) (41,693 ) Less: Comprehensive loss attributable to noncontrolling interest (500 ) — (500 ) (2,146 ) — (2,146 ) Comprehensive income (loss) attributable to common shareholders $ 49,989 $ (3,486 ) $ 46,503 $ (37,482 ) $ (2,065 ) $ (39,547 ) Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 As Reported Adjustments Restated As Reported Adjustmen

SUMMARY OF SIGNIFICANT ACCOUN54

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Acquisition and additional information) (Details)	12 Months Ended
	Dec. 31, 2016mines
Business Acquisition [Line Items]
Ownership percentage in joint venture (percent)	50.00%
CANADA
Business Acquisition [Line Items]
Number of mines	6
Genesee Mine [Member] | Minimum [Member]
Business Acquisition [Line Items]
Recognition period for finance income	3 years
Genesee Mine [Member] | Maximum [Member]
Business Acquisition [Line Items]
Recognition period for finance income	27 years

SUMMARY OF SIGNIFICANT ACCOUN55

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2016
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property, plant and equipment	5 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property, plant and equipment	40 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property, plant and equipment	1 year
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property, plant and equipment	36 years

SUMMARY OF SIGNIFICANT ACCOUN56

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Unamortized Debt Issuance Costs) (Details) $ in Millions	Dec. 31, 2015USD ($)
New Accounting Pronouncement, Early Adoption, Effect [Member]
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 25.5

RESTATEMENT OF PREVIOUSLY ISS57

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Balance Sheet (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2016	Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015	Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$ 60,082	$ 28,914		$ 35,876		$ 17,754		$ 22,936	$ 29,336		$ 35,876		$ 53,393		$ 14,258	$ 61,110
Trade	140,731	140,063		142,587		150,068		134,141	146,522		136,720		154,167
Loan and lease receivables	5,867	5,394		5,851		5,968		6,157	6,304		9,258		9,609
Contractual third-party reclamation receivables		0		0		0		0	0		0		0
Other	13,261	10,010		9,567		9,615		11,627	15,114		14,532		16,333
Total receivables	159,859	155,467		158,005		165,651		151,925	167,940		160,510		180,109
Inventories	125,515	129,907		130,215		143,765		122,156	124,451		138,822		134,036
Other current assets	32,258	24,711		19,823		19,951		16,103	20,243		19,521		21,024
Total current assets	377,714	338,999		343,919		347,121		313,120	341,970		354,729		388,562
Land and mineral rights	744,253	743,456		741,826		740,940		576,313	610,341		619,762		611,354
Plant and equipment	873,685	879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment	1,617,938	1,623,174		1,616,948		1,610,841		1,366,990	1,623,241		1,626,663		1,601,268
Less accumulated depreciation, depletion and amortization	782,417	720,210		683,475		655,206		620,148	689,909		657,029		621,434
Net property, plant and equipment	835,521	902,964		933,473		955,635		746,842	933,332		969,634		979,834
Loan and lease receivables	44,474	49,389		50,161		51,823		49,313	51,099		58,627		65,417
Advanced coal royalties	18,722	17,470		17,206		16,367		19,781	17,958		18,725		19,637
Reclamation deposits	74,362	74,043		73,434		77,807		77,364	77,425		76,952		76,715
Restricted investments and bond collateral	144,913	144,454		144,061		143,345		140,807	137,672		128,167		129,813
Contractual third-party reclamation receivables, less current portion		0		0		0		0	0		0		0
Investment in joint venture	26,951	27,815		28,045		29,014		27,374	28,664		32,465		32,395
Intangible assets, net of accumulated amortization	28,199	27,492	[1]	28,050	[1]	28,574	[1]	29,190	29,720	[2]	30,254	[2]	30,784	[2]
Other assets	34,053	23,428		17,678		13,262		12,188	9,638		10,626		12,049
Total Assets	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206		1,740,389
Intangible assets, accumulated amortization	4,600	4,000		3,400		2,900		15,900	16,900		16,300		15,800
Current installments of long-term debt	86,272	90,736		87,754		77,375		38,852	38,879		42,566		42,554
Revolving lines of credit	0	0		3,000		0		1,970	0		2,500		0
Trade and other accrued liabilities	142,233	122,244		135,402		136,989		109,985	129,766		127,313		141,929
Interest payable	22,458	13,611		20,386		11,749		15,527	7,869		16,911		9,180
Production taxes	44,995	55,589		46,797		54,215		46,895	53,437		46,756		52,174
Postretirement medical benefits	14,892	13,855		13,855		13,855		13,855	13,263		13,263		13,263
Deferred revenue	15,253	23,203		19,834		20,303		10,715	13,170		13,176		17,372
Asset retirement obligations	32,207	51,088		50,944		49,445		40,571	47,462		49,860		48,024
Other current liabilities	20,964	24,651		20,451		27,345		31,056	26,551		27,838		28,072
Total current liabilities	379,274	395,345		398,791		391,644		309,426	330,765		340,551		352,936
Long-term debt, less current installments	1,022,794	1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion	4,499	4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets	17,594	17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion	308,709	286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion	43,982	42,790		43,702		44,221		44,808	44,256		44,925		48,226
Deferred revenue, less current portion	16,251	18,740		22,441		21,986		24,613	27,425		30,097		32,914
Asset retirement obligations, less current portion	451,834	427,029		424,724		423,996		379,192	402,145		401,403		399,378
Intangible liabilities, net of accumulated amortization	2,402	2,669	[3]	2,936	[3]	3,203	[3]	3,470	3,737	[4]	4,004	[4]	4,271	[4]
Other liabilities	27,687	33,470		27,648		29,859		30,208	37,014		32,268		28,046
Total liabilities	2,275,026	2,264,781		2,276,811		2,277,477		2,078,880	2,176,798		2,158,322		2,177,406
Common stock	186	186	[5]	186	[5]	184	[5]	182	180	[6]	180	[6]	44,421	[6]
Other paid-in capital	248,143	246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss	(179,072)	(153,951)		(153,484)		(155,122)		(174,270)	(169,629)		(149,608)		(153,708)
Accumulated deficit	(757,367)	(749,817)		(731,448)		(702,858)		(730,266)	(620,090)		(568,672)		(530,503)
Total shareholders’ deficit	(688,110)	(657,132)		(639,696)		(614,499)		(663,633)	(550,834)		(489,738)		(455,315)
Noncontrolling interests in consolidated subsidiaries	(2,007)	(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Total deficit	(690,117)	(658,727)		(640,784)		(614,529)		(662,901)	(549,320)		(478,143)		(442,200)		(400,875)	(236,119)
Total Liabilities and Deficit	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206
Intangible liabilities, accumulated amortization	$ 10,800	$ 10,600		$ 10,300		$ 10,000		$ 9,800	$ 14,300		$ 14,000		$ 13,800
Preferred stock, par (in USD per share)								$ 0.01
Preferred stock, shares authorized								5,000,000
Preferred stock, shares issued								0
Preferred stock, shares outstanding								0
Common stock, par value (in USD per share)	$ 0.01	$ 0.01		$ 0.01		$ 0.01		$ 0.01	$ 0.01		$ 0.01		$ 2.50
Common stock, shares authorized	30,000,000	30,000,000		30,000,000		30,000,000		30,000,000	30,000,000		30,000,000		30,000,000
Common stock, shares issued		18,570,642		18,569,845		18,402,961		18,162,148	18,021,061		17,952,320		17,769,746
Common stock, shares outstanding		18,570,642		18,569,845		18,402,961		18,162,148	18,021,061		17,952,320		17,769,746
As Reported [Member]
Cash and cash equivalents		$ 28,914		$ 35,876		$ 17,754		$ 22,936	$ 29,336		$ 35,876		$ 53,393		14,258	61,110
Trade		140,063		142,587		150,068		134,141	146,522		136,720		154,167
Loan and lease receivables		5,394		5,851		5,968		6,157	6,304		9,258		9,609
Contractual third-party reclamation receivables		12,985		12,781		12,564		8,020	19,310		16,320		14,457
Other		20,018		18,937		19,021		11,598	15,081		14,497		16,300
Total receivables		178,460		180,156		187,621		159,916	187,217		176,795		194,533
Inventories		128,685		129,881		143,399		121,858	124,438		138,759		133,819
Other current assets		24,711		19,823		19,951		16,103	15,795		13,567		15,077
Total current assets		360,770		365,736		368,725		320,813	356,786		364,997		396,822
Land and mineral rights		600,160		597,450		596,448		476,447	494,950		504,353		496,034
Plant and equipment		879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment		1,479,878		1,472,572		1,466,349		1,267,124	1,507,850		1,511,254		1,485,948
Less accumulated depreciation, depletion and amortization		642,791		613,745		586,968		554,008	625,940		595,962		562,413
Net property, plant and equipment		837,087		858,827		879,381		713,116	881,910		915,292		923,535
Loan and lease receivables		49,389		50,161		51,823		49,313	51,099		58,627		65,417
Advanced coal royalties		17,470		17,206		16,367		19,781	17,958		18,725		19,637
Reclamation deposits		74,043		73,434		77,807		77,364	77,425		76,952		76,715
Restricted investments and bond collateral		144,454		144,061		143,345		140,807	137,672		128,167		129,813
Contractual third-party reclamation receivables, less current portion		155,249		154,926		154,816		86,915	96,086		99,040		100,818
Investment in joint venture		27,815		28,045		29,014		27,374	28,664		32,465		32,395
Intangible assets, net of accumulated amortization		27,492	[1]	28,050	[1]	28,574	[1]	29,190	29,720	[2]	30,254	[2]	30,784	[2]
Other assets		25,883		22,767		20,837		12,188	9,638		10,626		12,049
Total Assets		1,719,652		1,743,213		1,770,689		1,476,861	1,686,958		1,735,145		1,787,985
Current installments of long-term debt		90,736		87,754		77,375		38,852	38,879		42,566		42,554
Revolving lines of credit		0		3,000		0		1,970	0		2,500		0
Trade and other accrued liabilities		121,266		134,429		136,844		109,850	129,084		126,864		141,479
Interest payable		13,611		20,386		11,749		15,527	7,869		16,911		9,180
Production taxes		55,589		46,797		54,215		46,895	53,437		46,756		52,174
Postretirement medical benefits		13,855		13,855		13,855		13,855	13,263		13,263		13,263
Deferred revenue		23,203		19,834		20,303		10,715	13,170		13,176		17,372
Asset retirement obligations		51,088		50,944		49,445		43,950	47,462		49,860		48,024
Other current liabilities		34,578		29,888		36,782		31,056	26,551		27,838		28,072
Total current liabilities		404,294		407,255		400,936		312,670	330,083		340,102		352,486
Long-term debt, less current installments		1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion		4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets		17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion		286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion		42,790		43,702		44,221		44,808	44,256		44,925		48,226
Deferred revenue, less current portion		18,740		22,441		21,986		24,613	27,425		30,097		32,914
Asset retirement obligations, less current portion		450,869		449,857		450,422		375,813	402,145		401,403		399,378
Intangible liabilities, net of accumulated amortization		2,669	[3]	2,936	[3]	3,203	[3]	3,470	3,737	[4]	4,004	[4]	4,271	[4]
Other liabilities		36,760		33,566		37,434		30,208	37,014		32,268		27,686
Total liabilities		2,300,860		2,316,326		2,320,770		2,078,745	2,176,174		2,157,936		2,176,657
Common stock		186	[5]	186	[5]	184	[5]	182	180	[6]	180	[6]	44,421	[6]
Other paid-in capital		246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss		(150,726)		(150,259)		(151,897)		(171,300)	(165,811)		(145,686)		(150,046)
Accumulated deficit		(675,523)		(667,002)		(641,635)		(672,219)	(563,804)		(517,242)		(480,637)
Total shareholders’ deficit		(579,613)		(572,025)		(550,051)		(602,616)	(490,730)		(434,386)		(401,787)
Noncontrolling interests in consolidated subsidiaries		(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Total deficit		(581,208)		(573,113)		(550,081)		(601,884)	(489,216)		(422,791)		(388,672)			(187,879)
Total Liabilities and Deficit		1,719,652		1,743,213		1,770,689		1,476,861	1,686,958		1,735,145		1,787,985
Adjustments [Member]
Cash and cash equivalents		0		0		0		0	0		0		0		$ 0	0
Trade				0		0		0	0		0		0
Loan and lease receivables		0		0		0		0	0		0		0
Contractual third-party reclamation receivables		(12,985)		(12,781)		(12,564)		(8,020)	(19,310)		(16,320)		(14,457)
Other		(10,008)		(9,370)		(9,406)		29	33		35		33
Total receivables		(22,993)		(22,151)		(21,970)		(7,991)	(19,277)		(16,285)		(14,424)
Inventories		1,222		334		366		298	13		63		217
Other current assets		0		0				0	4,448		5,954		5,947
Total current assets		(21,771)		(21,817)		(21,604)		(7,693)	(14,816)		(10,268)		(8,260)
Land and mineral rights		143,296		144,376		144,492		99,866	115,391		115,409		115,320
Plant and equipment		0		0		0		0	0		0		0
Gross property, plant and equipment		143,296		144,376		144,492		99,866	115,391		115,409		115,320
Less accumulated depreciation, depletion and amortization		77,419		69,730		68,238		66,140	63,969		61,067		59,021
Net property, plant and equipment		65,877		74,646		76,254		33,726	51,422		54,342		56,299
Loan and lease receivables		0		0		0		0	0		0		0
Advanced coal royalties		0		0		0		0	0		0		0
Reclamation deposits		0		0		0		0	0		0		0
Restricted investments and bond collateral		0		0		0		0	0		0		0
Contractual third-party reclamation receivables, less current portion		(155,249)		(154,926)		(154,816)		(86,915)	(96,086)		(99,040)		(100,818)
Investment in joint venture		0		0		0		0	0		0		0
Intangible assets, net of accumulated amortization		0	[1]	0	[1]	0	[1]	0	0	[2]	0	[2]	0	[2]
Other assets		(2,455)		(5,089)		(7,575)		0	0		0		0
Total Assets		(113,598)		(107,186)		(107,741)		(60,882)	(59,480)		(54,966)		(52,779)
Current installments of long-term debt		0		0		0		0	0		0		0
Revolving lines of credit		0		0		0		0	0		0		0
Trade and other accrued liabilities		978		973		145		135	682		449		450
Interest payable		0		0		0		0	0		0		0
Production taxes		0		0		0		0	0		0		0
Postretirement medical benefits		0		0		0		0	0		0		0
Deferred revenue		0		0		0		0	0		0		0
Asset retirement obligations		0		0		0		(3,379)	0		0		0
Other current liabilities		(9,927)		(9,437)		(9,437)		0	0		0		0
Total current liabilities		(8,949)		(8,464)		(9,292)		(3,244)	682		449		450
Long-term debt, less current installments		0		0		0		0	0		0		0
Workers’ compensation, less current portion		0		0		0		0	0		0		0
Excess of black lung benefit obligation over trust assets		0		0		0		0	0		0		0
Postretirement medical benefits, less current portion		0		0		0		0	0		0		0
Pension and SERP obligations, less current portion		0		0		0		0	0		0		0
Deferred revenue, less current portion		0		0		0		0	0		0		0
Asset retirement obligations, less current portion		(23,840)		(25,133)		(26,426)		3,379	0		0		0
Intangible liabilities, net of accumulated amortization		0	[3]	0	[3]	0	[3]	0	0	[4]	0	[4]	0	[4]
Other liabilities		(3,290)		(5,918)		(7,575)		0	0		0		360
Total liabilities		(36,079)		(39,515)		(43,293)		135	624		386		749
Common stock		0	[5]	0	[5]	0	[5]	0	0	[6]	0	[6]	0	[6]
Other paid-in capital		0		0		0		0	0		0		0
Accumulated other comprehensive loss		(3,225)		(3,225)		(3,225)		(2,970)	(3,818)		(3,922)		(3,662)
Accumulated deficit		(74,294)		(64,446)		(61,223)		(58,047)	(56,286)		(51,430)		(49,866)
Total shareholders’ deficit		(77,519)		(67,671)		(64,448)		(61,017)	(60,104)		(55,352)		(53,528)
Noncontrolling interests in consolidated subsidiaries		0		0		0		0	0		0		0
Total deficit		(77,519)		(67,671)		(64,448)		(61,017)	(60,104)		(55,352)		(53,528)			$ (48,240)
Total Liabilities and Deficit		$ (113,598)		$ (107,186)		$ (107,741)		$ (60,882)	$ (59,480)		$ (54,966)		$ (52,779)
[1]	Intangible assets, net of accumulated amortization of $4.0 million, $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[2]	Intangible assets, net of accumulated amortization of $16.9 million, $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively.
[3]	Intangible liabilities, net of accumulated amortization of $10.6 million, $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[4]	Intangible liabilities, net of accumulated amortization of $14.3 million, $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[5]	Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016.
[6]	Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015

RESTATEMENT OF PREVIOUSLY ISS58

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statement of Income (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Cost of sales		285,428	298,181	281,125			302,269	292,704	309,712	579,307	602,414	864,735	904,682	1,156,687	1,175,849	930,268
Depreciation, depletion and amortization		40,860	35,223	37,015			37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Selling and administrative		25,655	27,613	27,399			25,057	23,924	22,380	55,012	46,308	80,667	71,365	108,560	95,554	82,304
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022	11,777	14,573	13,388
Loss (gain) on sales of assets		548	(2,253)	336			1,135	784	229	(1,917)	1,013	(1,369)	2,148	(1,124)	4,866	1,232
Loss on impairment				0					553					0	136,210	0
Restructuring charges			0					103		0	656	0	656	0	656	14,989
Derivative (gain) loss		5,442	(5,878)	2,600			5,815	6,178	(5,276)	(3,278)	902	2,164	6,717	(24,055)	5,587	31,100
Income from equity affiliates		(1,547)	(1,287)	(1,293)			(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)	(5,591)	(5,409)	(3,159)
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)	8,309	(3,000)	181
Total costs, expenses and other		363,019	358,480	348,235			372,854	360,534	368,542	706,715	729,076	1,069,734	1,101,929	1,439,830	1,565,214	1,179,664
Operating income (loss)	22,641	8,753	(883)	7,619	(121,618)		(20,854)	(8,797)	5,573	6,736	(3,221)	15,489	(24,075)	38,130	(145,696)	(48,664)
Interest expense		(30,882)	(30,860)	(28,927)			(25,865)	(24,850)	(23,999)	(59,787)	(48,849)	(90,669)	(74,714)	(121,819)	(101,311)	(82,320)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)	0	(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262	7,435	7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474	(715)	3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082	38	1,740	1,031
Total other income (expense)		(28,985)	(28,614)	(28,645)			(27,660)	(23,062)	(19,557)	(57,259)	(42,621)	(86,244)	(70,281)	(115,061)	(93,289)	(128,059)
Loss before income taxes		(20,232)	(29,497)	(21,026)			(48,514)	(31,859)	(13,984)	(50,523)	(45,842)	(70,755)	(94,356)	(76,931)	(238,985)	(176,723)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,362	7,556	2,040	(48,035)	9,596	(49,660)	13,958	(48,059)	(19,890)	23
Net loss		(18,607)	(29,397)	26,909			(52,876)	(39,415)	(16,024)	(2,488)	(55,438)	(21,095)	(108,314)	(28,872)	(219,095)	(176,746)
Less net loss attributable to noncontrolling interest		(239)	(808)	(498)			(1,458)	(1,246)	(2,146)	(1,306)	(3,392)	(1,545)	(4,850)	(1,771)	(5,453)	(921)
Net loss attributable to the Parent company										$ (1,182)	$ (52,046)	$ (19,550)	$ (103,464)	(27,101)	(213,642)	(175,825)
Less preferred stock dividend requirements														0	3	859
Net loss applicable to common shareholders	$ (7,551)	$ (18,368)	$ (28,589)	$ 27,407	$ (110,180)		$ (51,418)	$ (38,169)	$ (13,878)					$ (27,101)	$ (213,645)	$ (176,684)
Basic and diluted (in dollars per share)	$ (0.41)	$ (0.99)	$ (1.54)	$ 1.50	$ (6.10)		$ (2.86)	$ (2.13)	$ (0.79)	$ (0.07)	$ (2.93)	$ (1.06)	$ (5.80)	$ (1.47)	$ (11.93)	$ (11.08)
Basic and diluted (in shares)		18,570	18,540				17,986	17,926				18,458	17,846	18,486	17,905	15,941
As Reported [Member]
Revenues		$ 370,683	$ 356,247	$ 354,721			$ 349,796	$ 348,959	$ 371,483	$ 710,968	$ 720,444	$ 1,081,651	$ 1,070,240		$ 1,411,048	$ 1,115,992
Cost of sales		278,765	290,113	273,802			292,973	285,480	301,711	563,915	587,189	842,680	880,162		1,145,443	899,930
Depreciation, depletion and amortization		33,112	33,663	35,013			34,459	34,263	38,059	68,676	72,322	101,788	106,781		131,491	100,778
Selling and administrative		30,518	32,019	31,672			29,383	28,508	26,716	63,691	55,228	94,209	84,611		112,972	100,528
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022		14,573	13,388
Loss (gain) on sales of assets		548	(2,253)	336			1,135	784	229	(1,917)	1,013	(1,369)	2,148		4,866	1,232
Loss on impairment				0					553						136,210	0
Restructuring charges			0					103		0	656	0	656		656	14,989
Derivative (gain) loss		5,442	(5,878)	2,600			5,815	6,178	(5,276)	(3,278)	902	2,164	6,717		5,587	31,100
Income from equity affiliates		(1,547)	(1,287)	(1,293)			(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)		(5,409)	(3,159)
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)		(3,000)	181
Total costs, expenses and other		353,471	353,258	343,183			365,103	355,825	363,028	696,441	718,853	1,049,912	1,083,956		1,543,389	1,158,967
Operating income (loss)		17,212	2,989	11,538			(15,307)	(6,866)	8,455	14,527	1,591	31,739	(13,716)		(132,341)	(42,975)
Interest expense		(29,494)	(31,510)	(29,669)			(26,831)	(25,304)	(24,735)	(61,179)	(50,039)	(90,673)	(76,870)		(104,215)	(84,234)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)		(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262		7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474		3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082		1,740	1,031
Total other income (expense)		(27,597)	(29,264)	(29,387)			(28,626)	(23,516)	(20,293)	(58,651)	(43,811)	(86,248)	(72,437)		(96,193)	(129,973)
Loss before income taxes		(10,385)	(26,275)	(17,849)			(43,933)	(30,382)	(11,838)	(44,124)	(42,220)	(54,509)	(86,153)		(228,534)	(172,948)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,087	7,469	2,040	(48,035)	9,509	(49,660)	13,596		(19,767)	232
Net loss		(8,760)	(26,175)	30,086			(48,020)	(37,851)	(13,878)	3,911	(51,729)	(4,849)	(99,749)		(208,767)	(173,180)
Less net loss attributable to noncontrolling interest		(239)	(808)	(498)			(1,458)	(1,246)	(2,146)	(1,306)	(3,392)	(1,545)	(4,850)		(5,453)	(921)
Net loss attributable to the Parent company		$ (8,521)	$ (25,367)	$ 30,584			$ (46,562)	$ (36,605)	$ (11,732)	$ 5,217	$ (48,337)	$ (3,304)	$ (94,899)		(203,314)	(172,259)
Less preferred stock dividend requirements															3	859
Net loss applicable to common shareholders															$ (203,317)	$ (173,118)
Basic and diluted (in dollars per share)		$ (0.46)	$ (1.37)	$ 1.67			$ (2.59)	$ (2.04)	$ (0.67)	$ 0.28	$ (2.72)	$ (0.18)	$ (5.32)		$ (11.36)	$ (10.86)
Basic and diluted (in shares)		18,570	18,540				17,986	17,926				18,458	17,846		17,905	15,941
Adjustments [Member]
Revenues		$ 1,089	$ 1,350	$ 1,133			$ 2,204	$ 2,778	$ 2,632	$ 2,483	$ 5,411	$ 3,572	$ 7,614		$ 8,470	$ 15,008
Cost of sales		6,663	8,068	7,323			9,296	7,224	8,001	15,392	15,225	22,055	24,520		30,406	30,338
Depreciation, depletion and amortization		7,748	1,560	2,002			2,781	2,069	1,849	3,561	3,918	11,309	6,699		8,837	8,583
Selling and administrative		(4,863)	(4,406)	(4,273)			(4,326)	(4,584)	(4,336)	(8,679)	(8,920)	(13,542)	(13,246)		(17,418)	(18,224)
Heritage health benefit expenses		0	0	0			0	0	0	0	0	0	0		0	0
Loss (gain) on sales of assets		0	0	0			0	0	0	0	0	0	0		0	0
Loss on impairment				0					0						0	0
Restructuring charges			0					0		0	0	0	0		0	0
Derivative (gain) loss		0	0	0			0	0	0	0	0	0	0		0	0
Income from equity affiliates		0	0	0			0	0	0	0	0	0	0		0	0
Other operating loss (income)		0	0	0			0	0	0	0	0	0	0		0	0
Total costs, expenses and other		9,548	5,222	5,052			7,751	4,709	5,514	10,274	10,223	19,822	17,973		21,825	20,697
Operating income (loss)		(8,459)	(3,872)	(3,919)			(5,547)	(1,931)	(2,882)	(7,791)	(4,812)	(16,250)	(10,359)		(13,355)	(5,689)
Interest expense		(1,388)	650	742			966	454	736	1,392	1,190	4	2,156		2,904	1,914
Loss on extinguishment of debt		0					0					0	0		0	0
Interest income		0	0	0			0	0	0	0	0	0	0		0	0
Gain (loss) on foreign exchange		0	0	0			0	0	0	0	0	0	0		0	0
Other income		0	0	0			0	0	0	0	0	0	0		0	0
Total other income (expense)		(1,388)	650	742			966	454	736	1,392	1,190	4	2,156		2,904	1,914
Loss before income taxes		(9,847)	(3,222)	(3,177)			(4,581)	(1,477)	(2,146)	(6,399)	(3,622)	(16,246)	(8,203)		(10,451)	(3,775)
Income tax expense (benefit)		0	0	0			275	87	0	0	87	0	362		(123)	(209)
Net loss		(9,847)	(3,222)	(3,177)			(4,856)	(1,564)	(2,146)	(6,399)	(3,709)	(16,246)	(8,565)		(10,328)	(3,566)
Less net loss attributable to noncontrolling interest			0	0				0	0	0	0	0	0		0	0
Net loss attributable to the Parent company		$ (9,847)	$ (3,222)	$ (3,177)			$ (4,856)	$ (1,564)	$ (2,146)	$ (6,399)	$ (3,709)	$ (16,246)	$ (8,565)		(10,328)	(3,566)
Less preferred stock dividend requirements															0	0
Net loss applicable to common shareholders															$ (10,328)	$ (3,566)
Basic and diluted (in dollars per share)		$ (0.53)	$ (0.17)	$ (0.17)			$ (0.27)	$ (0.09)	$ (0.12)	$ (0.35)	$ (0.21)	$ (0.88)	$ (0.48)		$ (0.57)	$ (0.22)
Basic and diluted (in shares)
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

RESTATEMENT OF PREVIOUSLY ISS59

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (18,607)	$ (29,397)	$ 26,909	$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Amortization of accumulated actuarial gains, pension	1,294	1,772	573	996	1,157	1,110	2,345	2,267	3,639	2,929	4,361	1,886	1,508
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(822)	203	(27)	(619)	786	(538)	3,010	160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981	1,259	1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0	(22,066)	7,322	(19,442)
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	312	325	(1,371)	(263)	(2,410)	(821)	0	(3,335)	161
Change in foreign currency translation adjustment	(2,432)	(615)	(121)	(20,690)	4,903	(494)	18,560	(22,156)	16,128	(42,846)	8,983	(51,866)	(18,190)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)	(345)	(1,738)	413
Other comprehensive loss, net of income taxes	(461)	1,640	19,094	(20,013)	4,092	(25,669)	20,734	(21,577)	20,273	(41,590)	(4,798)	(46,263)	(60,325)
Comprehensive loss	(19,068)	(27,757)	46,003	(72,889)	(35,323)	(41,693)	18,246	(77,015)	(822)	(149,904)	(33,670)	(265,358)	(237,071)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)	(1,767)	(5,453)	(921)
Comprehensive loss attributable to common shareholders	(18,828)	(26,965)	46,503	(71,431)	(34,077)	(39,547)	19,538	(73,623)	710	(145,054)	$ (31,903)	(259,905)	(236,150)
As Reported [Member]
Net loss	(8,760)	(26,175)	30,086	(48,020)	(37,851)	(13,878)	3,911	(51,729)	(4,849)	(99,749)		(208,767)	(173,180)
Amortization of accumulated actuarial gains, pension	1,294	1,772	818	996	1,157	1,110	2,590	2,267	3,884	3,263		1,347	983
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(488)	203	(27)	(285)	786	(538)		160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981		1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0		7,322	(19,442)
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	225	325	(1,371)	(350)	(2,410)	(908)		(3,382)	0
Change in foreign currency translation adjustment	(2,438)	(617)	(57)	(20,802)	4,924	(575)	18,622	(22,216)	16,184	(43,018)		(52,021)	(17,880)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)		(1,738)	413
Other comprehensive loss, net of income taxes	(467)	1,638	19,403	(20,125)	4,360	(25,750)	21,041	(21,390)	20,574	(41,515)		(47,004)	(60,701)
Comprehensive loss	(9,227)	(24,537)	49,489	(68,145)	(33,491)	(39,628)	24,952	(73,119)	15,725	(141,264)		(255,771)	(233,881)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)		(5,453)	(921)
Comprehensive loss attributable to common shareholders	(8,987)	(23,745)	49,989	(66,687)	(32,245)	(37,482)	26,244	(69,727)	17,257	(136,414)		(250,318)	(232,960)
Adjustments [Member]
Net loss	(9,847)	(3,222)	(3,177)	(4,856)	(1,564)	(2,146)	(6,399)	(3,709)	(16,246)	(8,565)		(10,328)	(3,566)
Amortization of accumulated actuarial gains, pension	0	0	(245)	0	0	0	(245)	0	(245)	(334)		539	525
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	0	0	0	0	(334)	0	0	(334)	0	0		0	0
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	0	0	0	0	0	0	0	0	0	0		0	0
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	0	0	0	0	0	0	0	0	0		0	0
Tax effect of other comprehensive income gains	0	0	0	0	87	0	0	87	0	87		47	161
Change in foreign currency translation adjustment	6	2	(64)	112	(21)	81	(62)	60	(56)	172		155	(310)
Unrealized and realized gains (losses) on available-for-sale securities	0	0	0	0	0	0	0	0	0	0		0	0
Other comprehensive loss, net of income taxes	6	2	(309)	112	(268)	81	(307)	(187)	(301)	(75)		741	376
Comprehensive loss	(9,841)	(3,220)	(3,486)	(4,744)	(1,832)	(2,065)	(6,706)	(3,896)	(16,547)	(8,640)		(9,587)	(3,190)
Less: Comprehensive loss attributable to noncontrolling interest	0	0	0	0	0	0	0	0	0	0		0	0
Comprehensive loss attributable to common shareholders	$ (9,841)	$ (3,220)	$ (3,486)	$ (4,744)	$ (1,832)	$ (2,065)	$ (6,706)	$ (3,896)	$ (16,547)	$ (8,640)		$ (9,587)	$ (3,190)

RESTATEMENT OF PREVIOUSLY ISS60

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss		$ (18,607)	$ (29,397)	$ 26,909		$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Depreciation, depletion and amortization		40,860	35,223	37,015		37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Accretion of asset retirement obligation													40,423	38,892	31,028
Share-based compensation													7,584	7,748	6,082
Loss (gain) on sales of assets		548	(2,253)	336		1,135	784	229	(1,917)	1,013	(1,369)	2,148	(1,124)	4,866	1,232
Non-cash interest expense													9,215	6,857	0
Amortization of deferred financing costs													11,537	10,601	3,481
Loss on extinguishment of debt													0	4,445	49,154
(Gain) loss on derivative instruments													(24,055)	5,587	31,100
Loss (gain) on foreign exchange		(220)	364	1,387		(1,679)	1,313	(2,109)	1,751	(795)	1,531	(2,474)	715	(3,674)	4,016
Loss on impairment				0				553					0	136,210	0
Income from equity affiliates		(1,547)	(1,287)	(1,293)		(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)	(5,591)	(5,409)	(3,159)
Distributions from equity affiliates													6,914	7,057	4,042
Deferred income taxes benefit													(46,142)	(17,961)	(642)
Other													(2,705)	(146)	5,597
Receivables													(4,430)	1,987	(403)
Inventories													13,033	1,800	45,335
Accounts payable and accrued expenses													10,505	(5,447)	(24,858)
Interest payable													5,131	(5,569)	(12,905)
Deferred revenue													(7,370)	(13,094)	(12,246)
Other assets and liabilities													13,227	(19,613)	14,738
Asset retirement obligations													(32,452)	(25,942)	(22,622)
Net cash provided by operating activities													151,934	45,562	50,353
Net cash used in investing activities													(155,694)	(70,801)	(432,772)
Net cash provided by financing activities													40,122	36,723	338,706
Effect of exchange rate changes on cash													784	(2,806)	(3,139)
Net increase (decrease) in cash and cash equivalents													37,146	8,678	(46,852)
Cash and cash equivalents, beginning of year	$ 28,914	35,876	17,754	22,936	$ 29,336	35,876	53,393	14,258	22,936	14,258	22,936	14,258	22,936	14,258	61,110
Cash and cash equivalents, end of year	60,082	28,914	35,876	17,754	22,936	29,336	35,876	53,393	35,876	35,876	28,914	29,336	60,082	22,936	14,258
Cash paid for interest													96,290	72,972	85,047
Cash paid for income taxes													1,316	434	117
Accrued purchases of property and equipment													6,496	3,766	11,740
Capital leases and other financing sources													27,355	15,232	15,599
As Reported [Member]
Net loss		(8,760)	(26,175)	30,086		(48,020)	(37,851)	(13,878)	3,911	(51,729)	(4,849)	(99,749)		(208,767)	(173,180)
Depreciation, depletion and amortization		33,112	33,663	35,013		34,459	34,263	38,059	68,676	72,322	101,788	106,781		131,491	100,778
Accretion of asset retirement obligation														28,207	21,604
Share-based compensation														7,748	6,082
Loss (gain) on sales of assets		548	(2,253)	336		1,135	784	229	(1,917)	1,013	(1,369)	2,148		4,866	1,232
Non-cash interest expense														6,857	0
Amortization of deferred financing costs														10,601	3,481
Loss on extinguishment of debt														4,445	49,154
(Gain) loss on derivative instruments														5,587	31,100
Loss (gain) on foreign exchange		(220)	364	1,387		(1,679)	1,313	(2,109)	1,751	(795)	1,531	(2,474)		(3,674)	4,016
Loss on impairment				0				553						136,210	0
Income from equity affiliates		(1,547)	(1,287)	(1,293)		(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)		(5,409)	(3,159)
Distributions from equity affiliates														7,057	4,042
Deferred income taxes benefit														(17,457)	(230)
Other														(1,256)	4,867
Receivables														1,987	(403)
Inventories														2,010	45,335
Accounts payable and accrued expenses														(5,447)	(24,858)
Interest payable														(5,569)	(12,905)
Deferred revenue														(13,094)	(12,246)
Other assets and liabilities														(18,597)	14,536
Asset retirement obligations														(17,368)	(7,661)
Net cash provided by operating activities														45,562	50,353
Net cash used in investing activities														(70,801)	(432,772)
Net cash provided by financing activities														36,723	338,706
Effect of exchange rate changes on cash														(2,806)	(3,139)
Net increase (decrease) in cash and cash equivalents														8,678	(46,852)
Cash and cash equivalents, beginning of year	28,914	35,876	17,754	22,936	29,336	35,876	53,393	14,258	22,936	14,258	22,936	14,258	22,936	14,258	61,110
Cash and cash equivalents, end of year		28,914	35,876	17,754	22,936	29,336	35,876	53,393	35,876	35,876	28,914	29,336		22,936	14,258
Cash paid for interest														72,972	85,047
Cash paid for income taxes														434	117
Accrued purchases of property and equipment														3,766	11,740
Capital leases and other financing sources														15,232	15,599
Adjustments [Member]
Net loss		(9,847)	(3,222)	(3,177)		(4,856)	(1,564)	(2,146)	(6,399)	(3,709)	(16,246)	(8,565)		(10,328)	(3,566)
Depreciation, depletion and amortization		7,748	1,560	2,002		2,781	2,069	1,849	3,561	3,918	11,309	6,699		8,837	8,583
Accretion of asset retirement obligation														10,685	9,424
Share-based compensation														0	0
Loss (gain) on sales of assets		0	0	0		0	0	0	0	0	0	0		0	0
Non-cash interest expense														0	0
Amortization of deferred financing costs														0	0
Loss on extinguishment of debt														0	0
(Gain) loss on derivative instruments														0	0
Loss (gain) on foreign exchange		0	0	0		0	0	0	0	0	0	0		0	0
Loss on impairment				0				0						0	0
Income from equity affiliates		0	0	0		0	0	0	0	0	0	0		0	0
Distributions from equity affiliates														0	0
Deferred income taxes benefit														(504)	(412)
Other														1,110	730
Receivables														0	0
Inventories														(210)	0
Accounts payable and accrued expenses															0
Interest payable															0
Deferred revenue														0	0
Other assets and liabilities														(1,016)	202
Asset retirement obligations														(8,574)	(14,961)
Net cash provided by operating activities														0	0
Net cash used in investing activities														0	0
Net cash provided by financing activities														0	0
Effect of exchange rate changes on cash														0	0
Net increase (decrease) in cash and cash equivalents														0	0
Cash and cash equivalents, beginning of year	$ 0	0	0	0	0	0	0	0	0	0	0	0	$ 0	0	0
Cash and cash equivalents, end of year		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0		0	0
Cash paid for interest														0	0
Cash paid for income taxes														0	0
Accrued purchases of property and equipment														0	0
Capital leases and other financing sources														$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISS61

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Restatement Amounts (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cost of Sales [Member]
Amounts reclassified from selling and administrative expenses	$ 17.4	$ 18.2

ACQUISITIONS - Summary of purch

ACQUISITIONS - Summary of purchase consideration and allocation of purchase consideration (Details)

Aug. 01, 2015USD ($)

Jan. 01, 2015USD ($)

Dec. 31, 2014USD ($)

Jun. 25, 2014USD ($)

Apr. 28, 2014USD ($)mines

Apr. 30, 2015USD ($)

Sep. 30, 2014USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)shares

Dec. 31, 2014USD ($)

Feb. 01, 2016USD ($)

Jan. 31, 2016USD ($)

Business Acquisition [Line Items]

Surety bonds outstanding to secure reclamation obligations

$ 637,800,000

San Juan Coal Company [Member]

Business Acquisition [Line Items]

Cash purchase price

121,000,000

Allocation of purchase consideration:

Inventories

8,800,000

Total current assets

8,800,000

Land and mineral rights

143,900,000

Plant and equipment

74,600,000

Other assets

1,300,000

Total assets

228,600,000

Trade payables and other accrued liabilities

(13,400,000)

Production taxes

(2,000,000)

Asset retirement obligations

(700,000)

Total current liabilities

(16,100,000)

Asset retirement obligations, less current portion

(43,500,000)

Postretirement medical benefits

1,900,000

Deferred income taxes

46,100,000

Total Liabilities

(107,600,000)

Net fair value

$ 121,000,000

Buckingham Coal Company, LLC [Member]

Business Acquisition [Line Items]

Cash purchase price

$ 32,500,000

Allocation of purchase consideration:

Land and mineral rights

12,100,000

Plant and equipment

26,800,000

Total Liabilities

$ (6,400,000)

Westmoreland Resource Partners LP [Member]

Business Acquisition [Line Items]

Units of partnership interest acquired (shares) | shares

4,512,500

Ownership percentage in partnership (percent)

93.90%

93.80%

79.00%

Quarterly distributions (USD per unit)

$ 0.22

$ 0.20

Acquisition-related costs

$ 300,000

$ 4,500,000

Kemmerer Drop [Member]

Business Acquisition [Line Items]

Gain (loss) recognized on the Drop

0

Allocation of purchase consideration:

Net fair value

$ 102,600,000

Canadian Subsidiaries [Member]

Business Acquisition [Line Items]

Acquisition-related costs

33,600,000

Interest acquired (percent)

50.00%

Number of mines | mines

6

Purchase consideration:

Cash paid - Initial payment

$ 282,800,000

Cash paid - Working capital adjustment

$ 39,800,000

Allocation of purchase consideration:

Total Liabilities

(421,300,000)

Westmoreland Resources GP, LLC [Member]

Business Acquisition [Line Items]

Cash purchase price

$ 33,500,000

Goodwill

$ 0

Useful life of intangible assets

15 years

Partnership interest, conversion ratio

1

Allocation of purchase consideration:

Intangible assets

$ 31,000,000

Canadian Acquisition [Member]

Business Acquisition [Line Items]

Repayment of assumed liability

18,100,000

Net cash received in the acquisition

8,100,000

Intangible asset transferred

$ 37,000,000

Proceeds from transfer of intangible asset

37,000,000

Gain (loss) on transfer of intangible asset

$ 0

Indemnification asset

$ 27,900,000

Allocation of purchase consideration:

Cash and cash equivalents

26,200,000

Cost of Sales [Member] | Canadian Subsidiaries [Member]

Business Acquisition [Line Items]

Acquisition-related costs

14,200,000

Selling, General and Administrative Expenses [Member] | Canadian Subsidiaries [Member]

Business Acquisition [Line Items]

Acquisition-related costs

8,300,000

Foreign Currency Gain (Loss) [Member] | Canadian Subsidiaries [Member]

Business Acquisition [Line Items]

Acquisition-related costs

6,200,000

Interest Expense [Member] | Canadian Subsidiaries [Member]

Business Acquisition [Line Items]

Acquisition-related costs

$ 4,900,000

Westmoreland Kemmerer, LLC [Member]

Business Acquisition [Line Items]

Ownership interest in LLC (percent)

100.00%

Aggregate consideration received from contribution of LLC

$ 230,000,000

Cash consideration received

115,000,000

WMLP Series A Convertible Units [Member] | Westmoreland Kemmerer, LLC [Member]

Business Acquisition [Line Items]

Partnership units received as consideration

$ 115,000,000

Term Notes [Member] | San Juan Loan [Member]

Business Acquisition [Line Items]

Stated interest rate

7.25%

7.25%

Debt Instrument, Final Interest Rate, Stated Percentage

14.25%

Purchase consideration:

Debt Instrument, Face Amount

$ 295,000,000

$ 295,000,000

$ 125,000,000

$ 125,000,000

Westmoreland San Juan, LLC [Member] | San Juan Coal Company [Member]

Business Acquisition [Line Items]

Surety bonds outstanding to secure reclamation obligations

$ 125,200,000

ACQUISITIONS - Summary of Pro F

ACQUISITIONS - Summary of Pro Forma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Total Revenues
As reported	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Operating Income
As reported	22,641	8,753	(883)	7,619	(121,618)		(20,854)	(8,797)	5,573	$ 6,736	$ (3,221)	$ 15,489	$ (24,075)	38,130	(145,696)	(48,664)
Net income (loss) applicable to common shareholders
As reported	$ (7,551)	$ (18,368)	$ (28,589)	$ 27,407	$ (110,180)		$ (51,418)	$ (38,169)	$ (13,878)					$ (27,101)	$ (213,645)	$ (176,684)
Net income (loss) per share applicable to common shareholders
As reported (in USD per share)	$ (0.41)	$ (0.99)	$ (1.54)	$ 1.50	$ (6.10)		$ (2.86)	$ (2.13)	$ (0.79)	$ (0.07)	$ (2.93)	$ (1.06)	$ (5.80)	$ (1.47)	$ (11.93)	$ (11.08)
GP and Canadian Acquisitions [Member]
Total Revenues
Pro forma																$ 1,659,482
Operating Income
Pro forma																(44,516)
Net income (loss) applicable to common shareholders
Pro forma																$ (139,213)
Net income (loss) per share applicable to common shareholders
Pro forma (in USD per share)																$ (8.73)
San Juan Coal Company [Member]
Total Revenues
Pro forma														$ 1,504,235	$ 1,714,043
Operating Income
Pro forma														39,225	(106,606)
Net income (loss) applicable to common shareholders
Pro forma														$ (26,676)	$ (187,139)
Net income (loss) per share applicable to common shareholders
Pro forma (in USD per share)														$ (1.44)	$ (10.45)
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Variable Interest Entity [Line Items]
Ownership interest in VIE (percent)	100.00%
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Assets	$ 268,910
Liabilities	(243,884)
Net carrying amount	$ 25,026

LOSS ON IMPAIRMENT (Details)

LOSS ON IMPAIRMENT (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Loss on impairment	$ 0		$ 553	$ 0	$ 136,210	$ 0
Power [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment					133,100
Coal Canada Segment [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment		$ 136,200			$ 3,100

INVENTORIES (Detail)

INVENTORIES (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Inventory Disclosure [Abstract]
Coal stockpiles	$ 44,692				$ 38,934
Coal fuel inventories	6,816				7,194
Materials and supplies	77,628				78,784
Reserve for obsolete inventory	(3,621)				(2,756)
Total	$ 125,515	$ 129,907	$ 130,215	$ 143,765	$ 122,156	$ 124,451	$ 138,822	$ 134,036

RESTRICTED INVESTMENTS - Carryi

RESTRICTED INVESTMENTS - Carrying Value and Estimated Fair Value of Restricted Investments and Bond Collateral (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Investment [Line Items]
Restricted investments and bond collateral	$ 144,913	$ 144,454	$ 144,061	$ 143,345	$ 140,807	$ 137,672	$ 128,167	$ 129,813
Restricted Investments and Bond Collateral [Member]
Investment [Line Items]
Cash and cash equivalents	66,860				102,536
Time deposits	2,473				2,458
Available-for-sale	75,580				35,813
Restricted investments and bond collateral	144,913				140,807
Reclamation Deposits [Member]
Investment [Line Items]
Cash and cash equivalents	2,673				45,819
Time deposits	0				0
Available-for-sale	71,689				31,545
Restricted investments and bond collateral	74,362				77,364
Restricted Investments [Member]
Investment [Line Items]
Cash and cash equivalents	69,533				148,355
Time deposits	2,473				2,458
Available-for-sale	147,269				67,358
Restricted investments and bond collateral	$ 219,275				$ 218,171

RESTRICTED INVESTMENTS - Cost B

RESTRICTED INVESTMENTS - Cost Basis, Gross Unrealized Holding Gains and Fair Value of Available-for-Sale Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Restricted Investments and Bond Collateral [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost basis	$ 76,558	$ 36,706
Gross unrealized holding gains	251	167
Gross unrealized holding losses	(1,229)	(1,060)
Fair value	75,580	35,813
Reclamation Deposits [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost basis	72,381	31,977
Gross unrealized holding gains	453	521
Gross unrealized holding losses	(1,145)	(953)
Fair value	71,689	31,545
Restricted Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost basis	148,939	68,683
Gross unrealized holding gains	704	688
Gross unrealized holding losses	(2,374)	(2,013)
Fair value	$ 147,269	$ 67,358

RESTRICTED INVESTMENTS - Availa

RESTRICTED INVESTMENTS - Available for Sale Maturity Schedule (Details) - Restricted Investments [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Within one year, Amortized cost	$ 17,590
Due in five years or less, Amortized cost	71,942
Due after five years to ten years, Amortized cost	28,324
Due in more than ten years, Amortized cost	31,083
Cost basis	148,939	$ 68,683
Within one year, Fair Value	17,128
Due in five years or less, Fair Value	71,250
Due after five years to ten years, Fair Value	28,123
Due in more than ten years, Fair Value	30,768
Fair value	$ 147,269

RESTRICTED INVESTMENTS - Additi

RESTRICTED INVESTMENTS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure Restricted Investments and Bond Collateral [Abstract]
Gain on sale of available-for-sale securities held as restricted investments and bond collateral (less than $0.1 million for 2013)	$ 0.2	$ 0.1	$ 0.3

INTANGIBLE ASSETS AND LIABILI71

INTANGIBLE ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 2,200	$ 2,100	$ 1,200
Amortization of intangible liabilities	1,000	$ 1,000	$ 1,000
Amount of Amortization to Recognize in Revenues
2,017	1,068
2,018	1,068
2,019	266
2,020	0
2,021	0
Amount of Amortization to Recognize in Expense
2,017	2,017
2,018	2,017
2,019	2,017
2,020	2,017
2,021	$ 2,018

RESTRUCTURING CHARGES (Details)

RESTRUCTURING CHARGES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restructuring Reserve [Roll Forward]
Beginning balance			$ 900	$ 9,200	$ 900	$ 9,200	$ 900	$ 9,200
Restructuring charges	$ 0	$ 103	0	656	0	656	0	656	$ 14,989
Cash Payments							(900)	(9,000)
Ending balance							0	900	9,200
ROVA Restructuring Plan [Member]
Restructuring Reserve [Roll Forward]
Beginning balance			0	400	0	400	0	400
Restructuring charges							0	0
Cash Payments							0	(400)
Ending balance							0	0	400
Acquisition Restructuring Plans [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs expected							15,200
Restructuring Reserve [Roll Forward]
Beginning balance			$ 900	$ 8,800	$ 900	$ 8,800	900	8,800
Restructuring charges							0	700
Cash Payments							(900)	(8,600)
Ending balance							$ 0	$ 900	$ 8,800

LINES OF CREDIT AND LONG-TERM73

LINES OF CREDIT AND LONG-TERM DEBT - Outstanding Lines of Credit and Long-Term Debt (Detail) - USD ($)	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Feb. 01, 2016	Jan. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jan. 22, 2015	Dec. 31, 2014	Dec. 16, 2014
Debt Instrument [Line Items]
Total debt outstanding	$ 1,146,597,000						$ 1,056,809,000
Less debt discount and issuance costs, net	(37,531,000)						(36,630,000)
Less current installments	(86,272,000)						(40,822,000)
Total non-current debt	1,022,794,000	$ 1,035,013,000	$ 1,047,244,000	$ 1,051,674,000			979,357,000	$ 987,262,000	$ 963,488,000	$ 977,556,000
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Total debt outstanding	55,061,000						71,168,000
Other [Member]
Debt Instrument [Line Items]
Total debt outstanding	16,464,000						7,251,000
Senior Secured Notes Due 2021 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Issuance amount													$ 350,000,000
Total debt outstanding	350,000,000						350,000,000
Term Loan Facility Due 2020 [Member] | Term Notes [Member]
Debt Instrument [Line Items]
Issuance amount											$ 75,000,000		$ 425,000,000
Total debt outstanding	323,883,000						327,172,000
San Juan Loan [Member] | Term Notes [Member]
Debt Instrument [Line Items]
Issuance amount					$ 125,000,000	$ 125,000,000						$ 295,000,000
Total debt outstanding	95,000,000						0
WMLP Term Debt Due 2018 [Member] | Term Notes [Member]
Debt Instrument [Line Items]
Issuance amount							175,000,000
Total debt outstanding	306,189,000						299,248,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Total debt outstanding	$ 0						$ 1,970,000

LINES OF CREDIT AND LONG-TERM74

LINES OF CREDIT AND LONG-TERM DEBT - Aggregate Contractual Debt Maturities of All Long-Term Debt and Lines of Credit (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Maturities of Long-term Debt [Abstract]
2,017	$ 88,660
2,018	324,291
2,019	19,057
2,020	340,223
2,021	22,750
Thereafter	351,616
Total	$ 1,146,597

LINES OF CREDIT AND LONG-TERM75

LINES OF CREDIT AND LONG-TERM DEBT - Additional Information (Detail) - USD ($)	Aug. 01, 2015	Jan. 22, 2015	Dec. 16, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Feb. 01, 2016	Jan. 31, 2016	Jul. 31, 2015	Jul. 30, 2015
Senior Notes:
Aggregate principal amount				$ 1,146,597,000
Amortization of deferred financing costs				11,537,000	$ 10,601,000	$ 3,481,000
Capital leases entered into during the period				10,600,000
Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				50,000,000
Line of credit facility, remaining borrowing capacity				36,344,000
Letters of credit outstanding amount				0
Line of credit outstanding				$ 13,656,000
Capital Lease Obligations [Member]
Senior Notes:
Weighted average interest rate (percent)				4.64%	4.51%
San Juan Loan [Member] | Term Notes [Member]
Senior Notes:
Additional financing obtained per the Amended Financing Agreement						295,000,000		$ 125,000,000	$ 125,000,000
Stated interest rate				7.25%					7.25%
Debt Instrument, Final Interest Rate, Stated Percentage									14.25%
Capitalized debt issuance costs				$ 3,100,000
Interest rate at year period end				8.01%
Coal supply agreement decrease, if loan not repaid by January 1, 2019 (percent)				10.00%
Coal supply agreement decrease, if loan not repaid by January 1, 2021 (percent)				15.00%
Discount rate used for issuance of add-on term loan (percent)				6.70%
Senior Secured Notes Due 2021 [Member] | Senior Notes [Member]
Senior Notes:
Additional financing obtained per the Amended Financing Agreement			$ 350,000,000
Discount rate used for issuance of notes (percent)			1.292%
Stated interest rate				8.75%
Capitalized debt issuance costs			$ 8,400,000			10,200,000
Redemption price as percent of principal (percent)				100.00%
Percentage of aggregate principal that may be redeemed (percent)				35.00%
Price, as a percentage of face value (percent)				108.75%
Term Loan Facility Due 2020 [Member] | Term Notes [Member]
Senior Notes:
Additional financing obtained per the Amended Financing Agreement		$ 75,000,000	$ 425,000,000
Discount rate used for issuance of notes (percent)			2.50%
Stated interest rate							7.50%
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
Quarterly principal payment				$ 1,100,000
USD Denominated Sub-facility [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				30,000,000
USD Denominated Sub-facility with Seasonal Increase [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				35,000,000
CAD-Denominated Sub-facility [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				$ 20,000,000
WMLP Term Debt Due 2018 [Member]
Senior Notes:
Restrictive covenant, maximum aggregate distribution										$ 15,000,000	$ 7,500,000
Restrictive covenant, minimum liquidity										$ 7,500,000	$ 5,000,000
WMLP Term Debt Due 2018 [Member] | Term Notes [Member]
Senior Notes:
Additional financing obtained per the Amended Financing Agreement					$ 175,000,000
Capitalized debt issuance costs						$ 8,600,000
Interest rate at year period end				9.45%
Option for additional term loan					$ 120,000,000
Outstanding balance				$ 290,100,000
Accrued Paid-in-kind Interest				$ 16,100,000
Fixed portion of the effective interest rate (percent)				8.50%
Amortization of deferred financing costs				$ 9,200,000
Credit Facility Seasonal Increase to Borrowing Capacity [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				60,000,000
CAD Denominated Sub-facility with Seasonal Increase [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				$ 25,000,000
One, Two, Three, or Six Month LIBOR [Member] | Term Loan Facility Due 2020 [Member] | Term Notes [Member]
Senior Notes:
Spread on basis, percentage			6.50%
Base Rate [Member] | Revolving Credit Facility [Member]
Senior Notes:
Spread on basis, percentage				0.75%
LIBOR [Member] | Revolving Credit Facility [Member]
Senior Notes:
Spread on basis, percentage				2.75%
Unused line fee (percent)				0.50%
LIBOR [Member] | WMLP Term Debt Due 2018 [Member] | Term Notes [Member]
Senior Notes:
Spread on basis, percentage				0.75%
Federal Funds Rate [Member] | Senior Secured Notes Due 2021 [Member] | Senior Notes [Member]
Senior Notes:
Spread on basis, percentage				0.05%
One-month LIBOR [Member] | Senior Secured Notes Due 2021 [Member] | Senior Notes [Member]
Senior Notes:
Spread on basis, percentage				1.00%
Highest Rate [Member] | Senior Secured Notes Due 2021 [Member] | Senior Notes [Member]
Senior Notes:
Spread on basis, percentage				5.50%
Westmoreland Kemmerer, LLC [Member] | Term Loan Facility Due 2020 [Member] | Term Notes [Member]
Senior Notes:
Repayments of debt	$ 94,100,000
Minimum [Member] | WMLP Term Debt Due 2018 [Member] | Term Notes [Member]
Senior Notes:
Paid-in-kind interest (percent)				1.00%
Maximum [Member] | WMLP Term Debt Due 2018 [Member] | Term Notes [Member]
Senior Notes:
Paid-in-kind interest (percent)				3.00%
Westmoreland Resource Partners LP [Member] | Revolving Credit Facility [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				$ 15,000,000
Line of credit facility, remaining borrowing capacity				15,000,000
Westmoreland Resource Partners LP [Member] | Letter of Credit [Member]
Senior Notes:
Line of credit facility maximum borrowing capacity				$ 10,000,000

POSTRETIREMENT MEDICAL BENEFI76

POSTRETIREMENT MEDICAL BENEFITS - Postretirement Medicial Benefit Obligations Balance Sheet Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Amounts recognized in the balance sheet consist of:
Noncurrent liabilities	$ (43,982)	$ (44,808)		$ (42,790)	$ (43,702)	$ (44,221)	$ (44,256)	$ (44,925)	$ (48,226)
Postretirement Medical Benefits [Member]
Change in benefit obligation:
Net benefit obligation at beginning of year	299,373	306,418
Liability acquired	1,851	0
Service cost	3,270	4,217	$ 3,289
Interest cost	12,353	11,629	12,814
Plan participant contributions	136	185
Actuarial loss (gain)	24,821	(7,322)
Gross benefits paid	(16,914)	(17,013)
Federal subsidy on benefits paid	1,466	1,259
Curtailments	(2,755)	0
Net benefit obligation at end of year	323,601	299,373	$ 306,418
Change in plan assets:
Employer contributions	16,778	16,828
Plan participant contributions	136	185
Gross benefits paid	(16,914)	(17,013)
Fair value of plan assets at end of year	0	0
Unfunded status at end of year	(323,601)	(299,373)
Amounts recognized in the balance sheet consist of:
Current liabilities	(14,892)	(13,855)
Noncurrent liabilities	(308,709)	(285,518)
Accumulated other comprehensive loss	51,893	31,086
Net amount recognized at end of year	(271,708)	(268,287)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	55,706	35,535
Prior service cost	(3,813)	(4,449)
Accumulated other comprehensive loss	$ 51,893	$ 31,086

POSTRETIREMENT MEDICAL BENEFI77

POSTRETIREMENT MEDICAL BENEFITS - Postretirement Medical Benefit Obligations Income Statement Disclosures (Details) - Postretirement Medical Benefits [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amounts that will be amortized from accumulated other comprehensive loss into net periodic pension cost:
Net actuarial loss	$ 4,493
Prior service credit	(636)
Components of net periodic benefit cost:
Service cost	3,270	$ 4,217	$ 3,289
Interest cost	12,353	11,629	12,814
Amortization of:
Prior service cost (credit)	(636)	(636)	(635)
Actuarial loss	1,895	1,944	653
Total net periodic benefit cost	16,882	17,154	16,121
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	16,882	17,154	16,121
Former Mining Operations [Member]
Amortization of:
Total net periodic benefit cost	8,540	8,137	9,614
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	8,540	8,137	9,614
Current Operations [Member]
Amortization of:
Total net periodic benefit cost	8,342	9,017	6,507
Net periodic postretirement medical benefit costs relating to current and former mining operations:
Total net periodic benefit cost	$ 8,342	$ 9,017	$ 6,507

POSTRETIREMENT MEDICAL BENEFI78

POSTRETIREMENT MEDICAL BENEFITS Assumptions Used (Details) - Postretirement Medical Benefits [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assumed health care trend rates:
Health care cost trend rate assumed for next year	6.75%	7.00%
Rate to which the cost trend is assumed to decline (ultimate trend rate)	4.75%	4.75%
Year that the trend rate reaches the ultimate trend rate	2,025	2,025
Effect of a 1% change in the health care cost trend rate:
Effect of 1% increase on service and interest cost components	$ 2,774
Effect of 1% decrease on service and interest cost components	(2,148)
Effect of 1% increase on postretirement medical benefit obligation	42,994
Effect of 1% decrease on postretirement medical benefit obligation	$ (35,037)
Minimum [Member]
Weighted-average discount rates used in calculations:
Rate used to determine benefit obligations as of the end of the year shown	3.90%	4.10%
Rate used to determine net periodic benefit cost for the year shown	4.10%	3.75%	4.50%
Maximum [Member]
Weighted-average discount rates used in calculations:
Rate used to determine benefit obligations as of the end of the year shown	4.45%	4.65%
Rate used to determine net periodic benefit cost for the year shown	4.65%	4.25%	5.05%

POSTRETIREMENT MEDICAL BENEFI79

POSTRETIREMENT MEDICAL BENEFITS Expected Future Cash Flows (Details) - Postretirement Medical Benefits [Member] $ in Thousands	Dec. 31, 2016USD ($)
Expected future payments, postretirement medical benefits:
2017 - Postretirement Medical Benefits	$ 16,462
2018 - Postretirement Medical Benefits	16,794
2019 - Postretirement Medical Benefits	17,354
2020 - Postretirement Medical Benefits	17,929
2021 - Postretirement Medical Benefits	18,374
Years 2022 - 2026 - Postretirement Medical Benefits	97,014
Expected future receipts, Medicare D Subsidy:
2017 - Medicare D Subsidy	(1,570)
2018 - Medicare D Subsidy	(1,638)
2019 - Medicare D Subsidy	(1,700)
2020 - Medicare D Subsidy	(1,759)
2021 - Medicare D Subsidy	(1,818)
Years 2022 - 2026 - Medicare D Subsidy	(9,708)
Expected future payments, net
2017 - Net Postretirement Medical Benefits	14,892
2018 - Net Postretirement Medical Benefits	15,156
2019 - Net Postretirement Medical Benefits	15,654
2020 - Net Postretirement Medical Benefits	16,170
2021 - Net Postretirement Medical Benefits	16,556
Years 2022 - 2026 - Net Postretirement Medical Benefits	$ 87,306

POSTRETIREMENT MEDICAL BENEFI80

POSTRETIREMENT MEDICAL BENEFITS Pneumoconiosis (Black Lung) Benefit Obligation (Details) - Pneumoconiosis (Black Lung) Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Pneumoconiosis Benefit Obligation [Abstract]
Net benefit obligation at end of year	$ 17,594	$ 17,790
Plan assets at fair value, primarily government-backed securities	0	570
Unfunded status at end of year	$ 17,594	$ 17,220
Rate used to determine benefit obligations as of the end of the year shown	3.70%	3.95%

POSTRETIREMENT MEDICAL BENEFI81

POSTRETIREMENT MEDICAL BENEFITS - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Transition Obligation Amortization Period	20 years
Workers' Compensation Disclosure [Abstract]
Workers' compensation, beginning of year (including current portion)	$ 5,658	$ 6,986
Accretion	115	127
Claims paid	(399)	(448)
Actuarial changes	(334)	(1,007)
Workers' compensation, end of year	5,040	5,658	$ 6,986
Less current portion	(541)	(590)
Workers’ compensation, less current portion	4,499	5,068		$ 4,908	$ 4,992	$ 5,034	$ 6,081	$ 6,148	$ 6,223
Combined Benefit Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Multiemployer Plan, Period Contributions	$ 1,594	$ 1,794	$ 1,966

PENSION AND OTHER SAVING PLAN -

PENSION AND OTHER SAVING PLAN - Balance Sheet Disclosures (Details) - Pension [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in benefit obligation:
Net benefit obligation at beginning of year	$ 184,681	$ 199,088
Liability acquired	89,300	0
Service cost	1,634	1,732	$ 1,998
Interest cost	10,635	7,397	7,400
Actuarial loss (gain)	1,018	(11,148)
Benefits and expenses paid	(14,064)	(10,428)
Settlements and curtailments	992	0
Foreign currency exchange rate changes	277	(1,960)
Net benefit obligation at end of year	272,489	184,681	199,088
Change in plan assets:
Fair value of plan assets at beginning of year	141,137	153,341
Assets acquired	90,600	0
Actual return on plan assets	18,053	(2,402)
Employer contributions	970	2,786
Settlements	992	0
Foreign currency exchange rate changes	338	(2,160)
Fair value of plan assets at end of year	236,042	141,137	$ 153,341
Unfunded status at end of year	(36,447)	(43,544)
Amounts recognized in the accompanying balance sheet consist of:
Noncurrent asset, included in Other assets	7,893	1,632
Current liability, included in Other current liabilities	(358)	(368)
Noncurrent liability	(43,982)	(44,808)
Accumulated other comprehensive loss	26,123	33,494
Net amount recognized at end of year	(10,324)	(10,050)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	26,054	33,417
Prior service cost	69	77
Accumulated other comprehensive loss (gain)	$ 26,123	$ 33,494

PENSION AND OTHER SAVINGS PLANS

PENSION AND OTHER SAVINGS PLANS - Income Statement Disclosures (Details) - Pension [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Components of net periodic benefit cost:
Service cost	$ 1,634	$ 1,732	$ 1,998
Interest cost	10,635	7,397	7,400
Expected return on plan assets	(14,025)	(9,959)	(10,316)
Settlements and curtailments	186	0	382
Prior service cost (credit)		8	0
Actuarial loss	4,167	3,442	886
Total net periodic benefit cost	$ 2,605	$ 2,620	$ 350

PENSION AND OTHER SAVING PLAN84

PENSION AND OTHER SAVING PLANS - Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected return on plan assets, percentage			7.40%
Pension [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Rate used to determine benefit obligations as of the end of the year shown	3.60%	3.90%
Rate used to determine net periodic benefit cost for the year shown	3.90%	3.60%	4.25%
Expected return on plan assets, percentage	3.66%	3.66%
Pension [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Rate used to determine benefit obligations as of the end of the year shown	4.05%	4.25%
Rate used to determine net periodic benefit cost for the year shown	4.25%	3.90%	4.70%
Expected return on plan assets, percentage	7.10%	7.10%
SERP [Member]
Defined Benefit Plan Disclosure [Line Items]
Rate used to determine net periodic benefit cost for the year shown	4.25%	3.90%	4.65%

PENSION AND OTHER SAVING PLAN85

PENSION AND OTHER SAVING PLANS - Information on Plan Assets (Details) - Pension [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Unrealized (loss) gain		$ 18,053	$ (2,402)
Settlements		992	0
Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		19,662
Plan assets, ending balance		23,124	19,662
Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		121,339
Plan assets, ending balance		212,889	121,339
Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		136
Plan assets, ending balance		29	136
Large-cap pooled separate accounts [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[1]	0
Plan assets, ending balance		0	0	[1]
Large-cap pooled separate accounts [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[1]	43,417
Plan assets, ending balance		61,799	43,417	[1]
Large-cap pooled separate accounts [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[1]	0
Plan assets, ending balance		0	0	[1]
International blend [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[2]	0
Plan assets, ending balance		0	0	[2]
International blend [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[2]	7,779
Plan assets, ending balance		10,401	7,779	[2]
International blend [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[2]	0
Plan assets, ending balance		$ 0	0	[2]
Fixed income domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Corporate bond maturity period		15 years
Fixed income domestic [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[3]	$ 0
Plan assets, ending balance		0	0	[3]
Fixed income domestic [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[3]	22,115
Plan assets, ending balance		21,732	22,115	[3]
Fixed income domestic [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[3]	0
Plan assets, ending balance		0	0	[3]
Fixed income long term [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[4]	0
Plan assets, ending balance		0	0	[4]
Fixed income long term [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[4]	43,091
Plan assets, ending balance		105,640	43,091	[4]
Fixed income long term [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[4]	0
Plan assets, ending balance		0	0	[4]
Stable value [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[5]	0
Plan assets, ending balance		0	0	[5]
Stable value [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[5]	4,937
Plan assets, ending balance		13,317	4,937	[5]
Stable value [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[5]	0
Plan assets, ending balance		0	0	[5]
Registered investment companies - growth fund [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		15,447
Plan assets, ending balance		18,515	15,447
Registered investment companies - growth fund [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Registered investment companies - growth fund [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Limited partnerships and limited liability companies [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Limited partnerships and limited liability companies [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Limited partnerships and limited liability companies [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		136
Plan assets, ending balance		29	136
Westmoreland Coal common stock [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		273
Plan assets, ending balance		819	273
Westmoreland Coal common stock [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Westmoreland Coal common stock [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		$ 0	0
Cash and cash equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation - minimum		0.00%
Target asset allocation - maximum		10.00%
Cash and cash equivalents [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		$ 3,942
Plan assets, ending balance		3,790	3,942
Cash and cash equivalents [Member] | Significant other observable inputs - Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		0	0
Cash and cash equivalents [Member] | Significant unobservable inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		0
Plan assets, ending balance		$ 0	0
Equity Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation - minimum		20.00%
Target asset allocation - maximum		60.00%
Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation - minimum		40.00%
Target asset allocation - maximum		80.00%
Other Asset Category [Member]
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation - minimum		0.00%
Target asset allocation - maximum		10.00%
Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		$ 141,137
Plan assets, ending balance		236,042	141,137
Fair Value [Member] | Large-cap pooled separate accounts [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[1]	43,417
Plan assets, ending balance		61,799	43,417	[1]
Fair Value [Member] | International blend [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[2]	7,779
Plan assets, ending balance		10,401	7,779	[2]
Fair Value [Member] | Fixed income domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[3]	22,115
Plan assets, ending balance		21,732	22,115	[3]
Fair Value [Member] | Fixed income long term [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[4]	43,091
Plan assets, ending balance		105,640	43,091	[4]
Fair Value [Member] | Stable value [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance	[5]	4,937
Plan assets, ending balance		13,317	4,937	[5]
Fair Value [Member] | Registered investment companies - growth fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		15,447
Plan assets, ending balance		18,515	15,447
Fair Value [Member] | Limited partnerships and limited liability companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		136
Plan assets, ending balance		29	136
Fair Value [Member] | Westmoreland Coal common stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		273
Plan assets, ending balance		819	273
Fair Value [Member] | Cash and cash equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan assets, beginning balance		3,942
Plan assets, ending balance		$ 3,790	$ 3,942
[1]	Large-cap blend funds seek to provide long-term growth of capital. They seek to provide investment results that approximate the performance of the Standard & Poor’s Composite 1500 Index.
[2]	International blends seek to have a diversified portfolio of investments, invading fixed-income and equity-focused investments in international markets.
[3]	Fixed income domestic funds seek to invest in high-quality corporate bonds with over 15 years to maturity.
[4]	Fixed income long term bond funds seek to achieve performance results similar to the Barclays Capital U.S. Aggregate Bond Index. This fund invests primarily in corporate and government bonds.
[5]	The stable value fund seeks to invest in publicly traded and privately placed debt securities and mortgage loans, and to a lesser extent, real estate and other equity investments in order to provide a guaranteed rate of return.The Company’s Level 1 assets include securities held by registered investment companies and its common stock,

PENSION AND OTHER SAVING PLAN86

PENSION AND OTHER SAVING PLANS - Multiemployer Plans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)$ / Hour	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jan. 31, 2012
Multiemployer Plans [Line Items]
Multiemployer Plans Funded Status Minimum Percentage				80.00%
WECO [Member]
Multiemployer Plans [Line Items]
Multiemployer Plan Minimum Contribution Per Hour Worked	5.85
Multiemployer Plan Maximum Contribution Per Hour Worked	5.90
Multiemployer Plan, Period Contributions | $	$ 3.7	$ 3.6	$ 3.3
WRI [Member]
Multiemployer Plans [Line Items]
Multiemployer Plan Minimum Contribution Per Hour Worked	4.03
Multiemployer Plan Maximum Contribution Per Hour Worked	4.39
Multiemployer Plan, Period Contributions | $	$ 0.8	1.1	1.2
WSC [Member]
Multiemployer Plans [Line Items]
Multiemployer Plan Minimum Contribution Per Hour Worked	3.70
Multiemployer Plan, Period Contributions | $	$ 0.1	$ 0.1	$ 0.1

PENSION AND OTHER SAVINGS PLA87

PENSION AND OTHER SAVINGS PLANS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, number of continuous years of employment	5 years
Other Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service cost and actuarial gains and losses amortized over next 12 months	$ 2,400
401-K [Member]
Defined Benefit Plan Disclosure [Line Items]
Term For Loan Covenant Criteria	8 months 15 days
Expected contributions	$ 1,200
Total pension contributions	1,000
2017 - Pension	15,975
2018 - Pension	14,509
2019 - Pension	15,051
2020 - Pension	15,430
2021 - Pension	15,798
Years 2022 - 2026 - Pension	81,020
401-K [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash pension contributions	10,100	$ 7,100	$ 6,700
Stock pension contributions	2,200	3,700	1,800
Plan cost recognized	$ 12,300	$ 10,800	8,500
Beulah Mine [Member]
Defined Benefit Plan Disclosure [Line Items]
Loss due to settlements			3,700
Loss due to curtailments			$ 900

ASSET RETIREMENT OBLIGATIONS -

ASSET RETIREMENT OBLIGATIONS - Summary of Asset Retirement Obligations, Contractual Third-Party Reclamation Receivables, and Reclamation Deposits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	$ 484,041	$ 419,763	$ 452,745
Contractual Third- Party Reclamation Receivable	171,000
Reclamation Deposits	74,400
Surety bonds outstanding to secure reclamation obligations	637,800
Coal U.S. Segment [Member]
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	309,019
Coal Canada Segment [Member]
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	121,730
Coal Westmoreland Resource Partners LP [Member]
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	52,177
Power [Member]
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation	$ 1,115
Minimum [Member] | WCC Mines [Member]
Asset Retirement Obligation [Line Items]
Credit adjusted, risk-free interest rates (percent)	12.00%
Minimum [Member] | WMLP Mines [Member]
Asset Retirement Obligation [Line Items]
Credit adjusted, risk-free interest rates (percent)	13.30%
Maximum [Member] | WCC Mines [Member]
Asset Retirement Obligation [Line Items]
Credit adjusted, risk-free interest rates (percent)	21.80%
Maximum [Member] | WMLP Mines [Member]
Asset Retirement Obligation [Line Items]
Credit adjusted, risk-free interest rates (percent)	10.15%

ASSET RETIREMENT OBLIGATIONS 89

ASSET RETIREMENT OBLIGATIONS - Changes in Company's Asset Retirement Obligations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligations, beginning of period	$ 419,763	$ 452,745
Accretion	40,424	38,891
Liabilities settled	(32,087)	(30,363)
Changes due to amount and timing of reclamation	7,191	(24,533)
ARO acquired	45,404	4,146
Changes due to foreign currency translation	3,346	(21,123)
Asset retirement obligations, end of period	484,041	419,763
Less current portion	(32,207)	(40,571)	$ (51,088)	$ (50,944)	$ (49,445)	$ (47,462)	$ (49,860)	$ (48,024)
Asset retirement obligations, less current portion	$ 451,834	$ 379,192	$ 427,029	$ 424,724	$ 423,996	$ 402,145	$ 401,403	$ 399,378

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / MWh	Dec. 31, 2015USD ($)
Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Optional Power Delivery, Price | $ / MWh	15.26
Not designated as hedging instrument | Contract to Sell Power [Member] | Gain (Loss) on Derivative Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Income (expense) recognized in earnings on derivatives | $	$ (19,768)	$ 0
Not designated as hedging instrument | Contract to Purchase Power [Member] | Gain (Loss) on Derivative Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Income (expense) recognized in earnings on derivatives | $	(4,287)	5,587
Not designated as hedging instrument | Power Contract [Member] | Gain (Loss) on Derivative Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Income (expense) recognized in earnings on derivatives | $	(24,055)	5,587
Other Current Liabilities [Member] | Not designated as hedging instrument | Contract to Purchase Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability | $	13,382	13,679
Other Liabilities [Member] | Not designated as hedging instrument | Contract to Purchase Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability | $	18,384	23,656
Other Current Assets [Member] | Not designated as hedging instrument | Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset | $	10,240	0
Other Assets [Member] | Not designated as hedging instrument | Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset | $	$ 9,528	$ 0
Minimum [Member] | Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	21.33
Minimum [Member] | Contract to Purchase Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	41.05
Maximum [Member] | Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	24.32
Maximum [Member] | Contract to Purchase Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	55.20
Weighted Average [Member] | Contract to Sell Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	23.88
Weighted Average [Member] | Contract to Purchase Power [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Contracted power price notional amount (in USD per megawatts hour) | $ / MWh	44.33

FAIR VALUE MEASUREMENTS - Estim

FAIR VALUE MEASUREMENTS - Estimated Fair Values of Company's Debt (Detail) - Significant unobservable inputs, Level 3 [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt at fixed interest rate	$ 409,362	$ 414,419
Debt at variable interest rate	699,704	605,760
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt at fixed interest rate	395,274	291,919
Debt at variable interest rate	$ 658,557	$ 390,350

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Financial Assets at Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Reclamation deposits	$ 74,400
Recurring [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Restricted investments and bond collateral		$ 35,813
Available-for-sale investments included in Reclamation deposits	71,689	31,545
Fair value	147,269	67,358
Recurring [Member] | Significant other observable inputs - Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Restricted investments and bond collateral	0	0
Available-for-sale investments included in Reclamation deposits	0	0
Fair value	19,768	0
Fair Value [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investments included in Restricted investments and bond collateral	75,580	35,813
Available-for-sale investments included in Reclamation deposits	71,689	31,545
Fair value	167,037	67,358
Other Current Liabilities and Other Liabilities [Member] | Recurring [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(613)	(646)
Other Current Liabilities and Other Liabilities [Member] | Recurring [Member] | Significant other observable inputs - Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(31,766)	(37,335)
Other Current Liabilities and Other Liabilities [Member] | Fair Value [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(32,379)	(37,981)
Power Contract [Member] | Other Current Assets and Other Assets [Member] | Recurring [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contract to sell power included in Other current assets and Other assets	0
Power Contract [Member] | Other Current Assets and Other Assets [Member] | Recurring [Member] | Significant other observable inputs - Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contract to sell power included in Other current assets and Other assets	19,768
Power Contract [Member] | Other Current Assets and Other Assets [Member] | Fair Value [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contract to sell power included in Other current assets and Other assets	19,768
Power Contract [Member] | Other Current Liabilities and Other Liabilities [Member] | Recurring [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Power Contract [Member] | Other Current Liabilities and Other Liabilities [Member] | Recurring [Member] | Significant other observable inputs - Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(31,766)	(37,335)
Power Contract [Member] | Other Current Liabilities and Other Liabilities [Member] | Fair Value [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(31,766)	(37,335)
Warrant [Member] | Other Liabilities [Member] | Recurring [Member] | Quoted prices in active markets for identical assets - Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	(613)	(646)
Warrant [Member] | Other Liabilities [Member] | Recurring [Member] | Significant other observable inputs - Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Warrant [Member] | Other Liabilities [Member] | Fair Value [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ (613)	$ (646)

SHARE-BASED COMPENSATION - Comp

SHARE-BASED COMPENSATION - Compensation Expense from Share-Based Arrangements (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Recognition of fair value of restricted stock units, stock options, and stock appreciation rights over vesting period; and issuance of common stock	$ 5,392	$ 4,019	$ 4,318
Contributions of stock to the Company's 401(k) plan	2,192	3,729	1,764
Total share-based compensation expense	$ 7,584	$ 7,748	$ 6,082

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units (RSUs) [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Restricted Stock Award Activity (shares) [Roll Forward]
Beginning Balance		354,311
Granted		507,885
Vested		(93,852)
Forfeited		(67,844)
Ending Balance		700,500	354,311
Restricted Stock, Weighted Average Grant Date Fair Value (in USD per share) [Abstract]
Beginning balance		$ 28.44
Granted		8.85	$ 28.26	$ 30.67
Vested		26.48
Forfeited		13.91
Ending balance		$ 15.91	$ 28.44
Unamortized Compensation Expense	[1]	$ 4,980
Recognition period of unamortized compensation expense (in years)		3 years
Total grant-date fair value of Restricted Stock Units that vested		$ 2,485	$ 2,884	$ 3,536
[1]	Expected to be recognized over the next three years.

SHARE-BASED COMPENSATION - Su95

SHARE-BASED COMPENSATION - Summary of Stock Option Activity (Detail) - Stock Options [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Life of award	10 years
Option Activity (shares) [Roll Forward]
Outstanding at beginning of year	109,306
Expired	0
Outstanding at end of year	109,306	109,306
Exercisable at end of year	109,306
Options Outstanding, Weighted Average Exercise Price (in USD per share) [Abstract]
Outstanding at beginning of year	$ 22.16
Expired
Outstanding at end of year	22.16	$ 22.16
Exercisable at end of year	$ 22.16
Options, Outstanding, Weighted Average Remaining Contractual Term (in years)	1 year 2 months 1 day
Options, Exercisable, Weighted Average Remaining Contractual Term (in years)	1 year 2 months 1 day
Intrinsic value of exercises in the period (in USD per share)	$ 0	$ 0	$ 0
Aggregate Intrinsic Value, Outstanding at end of year	0
Aggregate Intrinsic Value, Exercisable at end of year	0
Outstanding and exercisable at end of year Unamortized Compensation Expense	$ 0
Grants in period	0	0	0

SHARE-BASED COMPENSATION - Su96

SHARE-BASED COMPENSATION - Summary of Stock Appreciation Rights (Detail) - Stock Appreciation Rights (SARs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Life of award	10 years
Outstanding at end of year (shares)		16,943
Outstanding at end of year, weighted average grant date fair value (in dollars per share)		$ 25.44
Grants in period		0	0

SHARE-BASED COMPENSATION Additi

SHARE-BASED COMPENSATION Additional Information (Details) - shares	May 01, 2016	Dec. 31, 2016
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Granted (shares)		507,885
2007 Incentive Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (shares)		263,761
2014 Incentive Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (shares)		815,278
Employee [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Granted (shares)	405,192
Employee [Member] | Vesting Ratably Over Vesting Period [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Granted (shares)	151,947
Award vesting rights	P3Y
Employee [Member] | Performance Based [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Granted (shares)	253,245
Award vesting rights	three
Director [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Granted (shares)	72,000
Award vesting rights	P1Y

STOCKHOLDERS' EQUITY AND ACCU98

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS - Noncontrolling Interest (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Equity [Abstract]
Noncontrolling interest acquired	$ 15.3
Noncontrolling interest, ownership percentage by noncontrolling owners (percent)	21.00%
Noncontrolling interest, increase in ownership percentage (percent)	15.00%

STOCKHOLDERS' EQUITY AND ACCU99

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS - Additional Information (Detail) $ / shares in Units, $ in Thousands	2 Months Ended	12 Months Ended
	Feb. 25, 2015shares	Dec. 31, 2016class_of_stock$ / sharesshares	Dec. 31, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)	Sep. 30, 2016$ / shares	Jun. 30, 2016$ / shares	Mar. 31, 2016$ / shares	Sep. 30, 2015$ / shares	Jun. 30, 2015$ / shares	Mar. 31, 2015$ / shares
Class of Stock [Line Items]
Number of classes of capital stock | class_of_stock		1
Common stock, par value (in USD per share) | $ / shares		$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 2.50
Preferred stock dividends paid (less than) | $			$ 3	$ 859
Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares converted (shares)		88,494
Shares redeemed (shares)	3,175
Shares issued for redeemed stock (shares)	300,000
Preferred stock dividends paid (less than) | $			$ 100
Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued (shares)		604,557

STOCKHOLDERS' EQUITY AND ACC100

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS - Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Available For Sale Securities	$ 535	$ 1	$ 19,239	$ 165	$ (1,785)	$ (27,140)	$ (280)	$ (1,460)	$ 255	$ (1,295)	$ (345)	$ (1,738)	$ 413
Change in foreign currency translation adjustment	(2,432)	(615)	(121)	(20,690)	4,903	(494)	18,560	(22,156)	16,128	(42,846)	8,983	(51,866)	(18,190)
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	312	325	(1,371)	(263)	(2,410)	(821)	0	(3,335)	161
Accumulated Other Comprehensive Income (Loss), Net of Tax	(153,951)	(153,484)	(155,122)	(169,629)	(149,608)	(153,708)	(153,484)	(149,608)	(153,951)	(169,629)	(179,072)	(174,270)
Other comprehensive loss, net of income taxes	$ (461)	$ 1,640	19,094	$ (20,013)	$ 4,092	(25,669)	20,734	(21,577)	20,273	(41,590)	(4,798)	(46,263)	(60,325)
Other Postretirement Benefit Plan [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension and Postretirement Medical Benefits, beginning			(31,086)				(31,086)		(31,086)		(31,086)
Pension and Postretirement Medical Benefits, ending											(51,893)	(31,086)
Accumulated Defined Benefit Plans Adjustment [Member] | Pension Plan [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension and Postretirement Medical Benefits, beginning			(33,494)			(35,540)	(33,494)	(35,540)	(33,494)	(35,540)	(33,494)	(35,540)	(12,255)
Pension And Postretirement Medical Benefits											7,371	2,046	(23,285)
Pension and Postretirement Medical Benefits, ending											(26,123)	(33,494)	(35,540)
Accumulated Other Comprehensive Income (Loss), Net of Tax											(26,123)	(33,494)
Accumulated Defined Benefit Plans Adjustment [Member] | Other Postretirement Benefit Plan [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension and Postretirement Medical Benefits, beginning			(31,086)			(39,716)	(31,086)	(39,716)	(31,086)	(39,716)	(31,086)	(39,716)	(20,292)
Pension And Postretirement Medical Benefits											(20,807)	8,630	(19,424)
Pension and Postretirement Medical Benefits, ending											(51,893)	(31,086)	(39,716)
Accumulated Other Comprehensive Income (Loss), Net of Tax											(51,893)	(31,086)
Accumulated Net Unrealized Investment Gain (Loss) [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Available for Sale Securities, beginning			(1,325)			413	(1,325)	413	(1,325)	413	(1,325)	413	0
Available For Sale Securities											(349)	(1,738)	413
Available for Sale Securities, ending											(1,674)	(1,325)	413
Accumulated Other Comprehensive Income (Loss), Net of Tax											(1,674)	(1,325)
Accumulated Translation Adjustment [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Foreign currency translation adjustment, beginning			(70,056)			(18,190)	(70,056)	(18,190)	(70,056)	(18,190)	(70,056)	(18,190)	0
Foreign Currency Translation Adjustment												(51,866)	(18,190)
Foreign currency translation adjustment, ending											(61,073)	(70,056)	(18,190)
Accumulated Other Comprehensive Income (Loss), Net of Tax											(61,073)	(70,056)
Tax Effect of Other Comprehensive Income Gains [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Tax Effect of Other Comprehensive Income Gains, beginning			$ (38,309)			$ (34,974)	$ (38,309)	$ (34,974)	$ (38,309)	$ (34,974)	(38,309)	(34,974)	(35,135)
Tax effect of other comprehensive income gains												(3,335)	161
Tax Effect of Other Comprehensive Income Gains, ending											(38,309)	(38,309)	(34,974)
Accumulated Other Comprehensive Income (Loss), Net of Tax											(38,309)	(38,309)
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax											(179,072)	(174,270)	(128,007)	$ (67,682)
Other comprehensive loss, net of income taxes											$ (4,802)	$ (46,263)	$ (60,325)

STOCKHOLDERS' EQUITY AND ACC101

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS - Changes in Accumulated Other Comprehensive Income by component (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (174,270)
Other comprehensive income before reclassifications	(10,650)
Amounts reclassified from accumulated other comprehensive income (loss)	5,848
Balance at end of period	(179,072)
Accumulated Defined Benefit Plans Adjustment [Member] | Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(33,494)
Other comprehensive income before reclassifications	3,010
Amounts reclassified from accumulated other comprehensive income (loss)	4,361
Balance at end of period	(26,123)
Accumulated Defined Benefit Plans Adjustment [Member] | Postretirement Medical Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(31,086)
Other comprehensive income before reclassifications	(22,066)
Amounts reclassified from accumulated other comprehensive income (loss)	1,259
Balance at end of period	(51,893)
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(1,325)
Other comprehensive income before reclassifications	(577)
Amounts reclassified from accumulated other comprehensive income (loss)	228
Balance at end of period	(1,674)
Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(70,056)
Other comprehensive income before reclassifications	8,983
Amounts reclassified from accumulated other comprehensive income (loss)	0
Balance at end of period	(61,073)
Tax Effect of Other Comprehensive Income Gains [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(38,309)
Other comprehensive income before reclassifications	0
Amounts reclassified from accumulated other comprehensive income (loss)	0
Balance at end of period	$ (38,309)

STOCKHOLDERS' EQUITY AND ACC102

STOCKHOLDERS' EQUITY AND ACCUMULATED OTHER COMPREHENSIVE LOSS - Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands		3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Unrealized and realized gains (losses) on available-for-sale securities		$ 535	$ 1	$ 19,239	$ 165	$ (1,785)	$ (27,140)	$ (280)	$ (1,460)	$ 255	$ (1,295)	$ (345)	$ (1,738)	$ 413
Change in foreign currency translation adjustment		$ (2,432)	$ (615)	$ (121)	$ (20,690)	$ 4,903	$ (494)	$ 18,560	$ (22,156)	$ 16,128	$ (42,846)	8,983	(51,866)	(18,190)
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Unrealized and realized gains (losses) on available-for-sale securities												(349)	(1,738)	413
Postretirement Medical Benefits [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Prior service cost (credit)												(636)	$ (636)	$ (635)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Unrealized Investment Gain (Loss) [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Unrealized and realized gains (losses) on available-for-sale securities	[1]											228
Reclassification out of Accumulated Other Comprehensive Income [Member] | Other Income [Member] | Accumulated Net Unrealized Investment Gain (Loss) [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, before Tax	[1]											228
Reclassification out of Accumulated Other Comprehensive Income [Member] | Pension Benefits [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Prior service cost (credit)												8
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax	[1],[2]											4,353
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	[1]											4,361
Reclassification out of Accumulated Other Comprehensive Income [Member] | Postretirement Medical Benefits [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Prior Service Cost, before Tax	[1],[3]											(636)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Gain (Loss), before Tax	[1],[3]											1,895
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	[1]											$ 1,259
[1]	Amounts in parenthesis indicate debits to income/loss.
[2]	These accumulated other comprehensive income components are included in the computation of net periodic pension cost. (See Note 12 - Pension And Other Saving Plans to the consolidated financial statements for additional details)
[3]	These accumulated other comprehensive income components are included in the computation of net periodic postretirement medical cost. (See Note 11 - Postretirement Medical Benefits to the consolidated financial statements for additional details)

INCOME TAX - U.S. and foreign i

INCOME TAX - U.S. and foreign income before taxes (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income (loss) before income taxes, U.S.											$ (100,290)	$ (264,146)	$ (160,028)
Income (loss) before income taxes, Foreign											23,359	25,161	(16,695)
Loss before income taxes	$ (20,232)	$ (29,497)	$ (21,026)	$ (48,514)	$ (31,859)	$ (13,984)	$ (50,523)	$ (45,842)	$ (70,755)	$ (94,356)	$ (76,931)	$ (238,985)	$ (176,723)

INCOME TAX - Components of Inco

INCOME TAX - Components of Income Tax (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Current federal taxes											$ (2,924)	$ 0	$ 0
Current state taxes											166	12	120
Current foreign taxes											841	1,441	545
Current tax expense (benefit)											(1,917)	1,453	665
Deferred:
Deferred federal taxes											(41,054)	(3,295)	0
Deferred state taxes											(5,032)	(330)	0
Deferred foreign taxes											(56)	(17,718)	(642)
Deferred tax expense (benefit)											(46,142)	(21,343)	(642)
Income tax benefit	$ (1,625)	$ (100)	$ (47,935)	$ 4,362	$ 7,556	$ 2,040	$ (48,035)	$ 9,596	$ (49,660)	$ 13,958	$ (48,059)	$ (19,890)	$ 23

INCOME TAX - Reconciliation of

INCOME TAX - Reconciliation of Effective Tax Rate (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Computed tax benefit at statutory rate											$ (28,833,000)	$ (85,757,000)	$ (58,996,000)
Increase (decrease) in tax expense resulting from:
Tax depletion in excess of basis											(10,794,000)	(5,317,000)	(9,273,000)
Non-deductible acquisition costs											0	0	2,979,000
Intercompany interest											(6,651,000)	(6,488,000)	(4,174,000)
State and foreign income taxes, net											(4,632,000)	(8,897,000)	(9,321,000)
Change in valuation allowance for net deferred tax assets											59,536,000	149,987,000	97,829,000
Release of valuation allowance arising from amalgamation											0	(32,441,000)	0
Effective Income Tax Rate Reconciliation, Restatement Adjustment											0	(1,992,000)	(19,373,000)
Indian Coal Tax Credits											(9,923,000)	(13,756,000)	(15,205,000)
Change in state effective tax rate											(7,548,000)	2,713,000	(385,000)
Change in federal rate											0	(7,951,000)	0
Change in Canadian rate											0	(3,083,000)	17,000
Foreign income inclusion											8,093,000	486,000	13,031,000
Alternative minimum tax refund											(2,923,000)	0	0
Kemmerer deferred tax asset removal											0	(13,238,000)	0
San Juan purchase accounting release of valuation allowance											(46,086,000)	0	0
Other, net											1,702,000	5,844,000	2,894,000
Income tax benefit	$ (1,625,000)	$ (100,000)	$ (47,935,000)	$ 4,362,000	$ 7,556,000	$ 2,040,000	$ (48,035,000)	$ 9,596,000	$ (49,660,000)	$ 13,958,000	(48,059,000)	(19,890,000)	23,000
Deferred tax asset restatement adjustment											672,620,000	577,359,000
Valuation allowance restatement adjustment											563,338,000	519,774,000
Deferred income taxes benefit											(46,142,000)	(17,961,000)	(642,000)
San Juan Coal Company [Member]
Increase (decrease) in tax expense resulting from:
Deferred income taxes											46,100,000
Adjustments [Member]
Increase (decrease) in tax expense resulting from:
Income tax benefit	$ 0	$ 0	$ 0	$ 275,000	$ 87,000	$ 0	$ 0	$ 87,000	$ 0	$ 362,000		(123,000)	(209,000)
Deferred tax asset restatement adjustment											0	5,900,000	20,300,000
Valuation allowance restatement adjustment											$ 0	5,900,000	20,300,000
Deferred income taxes benefit												$ (504,000)	$ (412,000)

INCOME TAX - Components of Defe

INCOME TAX - Components of Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Federal net operating loss carryforwards	$ 249,687	$ 198,045
Credit carryforwards	69,170	62,390
Accrued compensation and benefits	7,399	5,847
Asset retirement obligations	156,550	125,672
Postretirement medical benefit and pension obligations	143,374	123,595
Deferred revenues	11,110	13,591
Black lung accrual	8,299	7,405
Unrealized gain/(loss) on derivatives	4,774	14,377
Canadian resource pool	4,174	4,088
Lease obligations	8,415	13,341
Other	9,668	9,008
Total gross deferred assets	672,620	577,359
Valuation allowance	(563,338)	(519,774)
Net deferred tax assets	109,282	57,585
Deferred tax liabilities:
Property, plant and equipment, differences due to depreciation and amortization	(83,411)	(38,136)
Investment in Joint Venture	(13,365)	(6,284)
Finance lease receivable	(7,362)	(9,446)
Other	(5,144)	(3,719)
Total gross deferred tax liabilities	(109,282)	(57,585)
Net deferred tax asset (liability)	$ 0	$ 0

INCOME TAX - Additional Informa

INCOME TAX - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Change in Canadian rate	$ 0	$ (3,083,000)	$ 17,000
Kemmerer deferred tax asset removal	0	(13,238,000)	0
Net valuation allowance increase	(43,600,000)
Uncertain tax positions	0	4,000,000
Penalties and interest expense	0	$ 0	$ 0
Uncertain tax positions expected to change in next 12 months	0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	581,400,000
ICTC carryforwards	64,400,000
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 52,300,000

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares calculation	810	464	1,163
Convertible notes and securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares calculation	0	0	626
Restricted stock units, stock options and SARs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares calculation	810	464	537

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Leases (Details) m³ in Thousands, $ in Thousands, gal in Millions	Oct. 31, 2013m³	Dec. 31, 2016USD ($)gal	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Gross value and accumulated amortization of assets under capital leases:
Water released in containment pond breach, cubic meters | m³	670
Future minimum capital lease payments:
2,017		$ 35,345
2,018		10,467
2,019		6,666
2,020		3,237
2,021		1,772
Thereafter		1,644
Total minimum lease payments		59,131
Less imputed interest		(4,070)
Present value of minimum capital lease payments		55,061
Future minimum operating lease payments:
2,017		9,574
2,018		7,784
2,019		5,763
2,020		1,350
2,021		1,312
Thereafter		5,100
Total		30,883
Rental expense under operating leases		18,200	$ 25,200	$ 16,600
Royalty expense, coal reserves		$ 99,200	96,700	$ 61,800
Minimum annual purchase requirement (in gallons of diesel fuel) | gal		9.4
Property, plant and equipment and mine development assets [Member]
Gross value and accumulated amortization of assets under capital leases:
Gross value		$ 74,335	65,293
Accumulated amortization		32,335	$ 25,878
Other Current Liabilities [Member]
Gross value and accumulated amortization of assets under capital leases:
Remediation obligation		$ 5,800

BUSINESS SEGMENT INFORMATION -

BUSINESS SEGMENT INFORMATION - Summarized Financial Information by Segment (Detail) $ in Thousands		3 Months Ended										6 Months Ended		9 Months Ended		12 Months Ended
		Dec. 31, 2016USD ($)		Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)		Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2016USD ($)segments		Dec. 31, 2015USD ($)		Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segments																6
Revenues																$ 1,477,960		$ 1,419,518		$ 1,131,000
Restructuring charges					$ 0					$ 103		$ 0	$ 656	$ 0	$ 656	0		656		14,989
Depreciation, depletion, and amortization				$ 40,860	35,223	$ 37,015			$ 37,240	36,332	$ 39,908	72,237	76,240	113,097	113,480	185,267		140,328		109,361
Operating income (loss)		$ 22,641		8,753	(883)	7,619	$ (121,618)	[1]	(20,854)	(8,797)	5,573	6,736	(3,221)	15,489	(24,075)	38,130		(145,696)		(48,664)
Total assets		1,584,909		$ 1,606,054	$ 1,636,027	1,662,948	1,415,979		$ 1,627,478	$ 1,680,179	1,735,206	$ 1,636,027	$ 1,680,179	$ 1,606,054	$ 1,627,478	1,584,909		1,415,979		1,740,389
Capital expenditures																46,132		77,921		50,326
Loss on impairment						$ 0					$ 553					0		136,210		0
Coal Segment [Member]
Segment Reporting Information [Line Items]
Revenues	[2],[3]															651,713	[4]	552,745		486,528
Restructuring charges	[2],[3]															0	[4]	0		1,058
Depreciation, depletion, and amortization	[2],[3]															108,326	[4]	45,650		45,852
Operating income (loss)	[2],[3]															(8,063)	[4]	2,213		(7,742)
Total assets	[2],[3]	612,588	[4]				442,143									612,588	[4]	442,143		406,972
Capital expenditures	[2],[3]															14,775	[4]	25,193		23,108
Coal Canada Segment [Member]
Segment Reporting Information [Line Items]
Revenues	[5]															415,593		430,416		388,711
Restructuring charges	[5]															0		0		9,565
Depreciation, depletion, and amortization	[5]															26,893		30,323		36,450
Operating income (loss)	[5]															39,104		36,830		(5,695)
Total assets	[5]	493,356					506,058									493,356		506,058		626,534
Capital expenditures	[5]															19,791		27,658		19,147
Loss on impairment							136,200											3,100
Westmoreland Resource Partners LP [Member]
Segment Reporting Information [Line Items]
Revenues	[6],[7]															349,341		388,605	[2]	170,508	[2]
Restructuring charges	[6],[7]															0		656		2,783
Depreciation, depletion, and amortization	[6],[7]															50,217		54,504	[2]	16,912	[2]
Operating income (loss)	[2],[6],[7]															8,873		(5,211)		26,478
Total assets	[6],[7]	386,862					412,895	[2]								386,862		412,895	[2]	475,386	[2]
Capital expenditures	[6],[7]															11,566		27,296	[2]	7,489	[2]
Power [Member]
Segment Reporting Information [Line Items]
Revenues	[8]															86,578		84,423		85,253
Restructuring charges	[8]															0		0		459
Depreciation, depletion, and amortization	[8]															0		9,908		9,998
Operating income (loss)	[8]															28,535		(146,868)		(35,023)
Total assets	[8]	59,273					39,762									59,273		39,762		172,104
Capital expenditures	[8]															0		1,408		527
Loss on impairment																		133,100
Heritage [Member]
Segment Reporting Information [Line Items]
Revenues																0		0		0
Restructuring charges																0		0		78
Depreciation, depletion, and amortization																0		0		0
Operating income (loss)																(13,409)		(15,596)		(14,858)
Total assets		16,298					16,146									16,298		16,146		15,969
Capital expenditures																0		0		0
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues	[9]															(25,265)		(36,671)		0
Restructuring charges	[9]															0		0		1,046
Depreciation, depletion, and amortization	[9]															(169)		(57)		149
Operating income (loss)	[9]															(16,910)		(17,064)		(11,824)
Total assets	[9]	$ 16,532					$ (1,025)									16,532		(1,025)		43,424
Capital expenditures	[9]															0		(3,634)		$ 55
Buckingham Coal Company, LLC [Member]
Segment Reporting Information [Line Items]
Revenues																76,600		80,400
Operating income (loss)																1,900		3,200
Ohio Operations [Member]
Segment Reporting Information [Line Items]
Revenues																195,100		225,200
Operating income (loss)																15,800		$ 26,800
San Juan Coal Company [Member] | Coal Segment [Member]
Segment Reporting Information [Line Items]
Revenues	[2],[3]															184,400
Operating income (loss)	[2],[3]															$ 24,500
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.
[2]	Financial information of the Kemmerer mine for the year ended December 31, 2014 was previously presented under the Coal - U.S. segment and is now presented under the Coal - WMLP segment for all periods presented due to the Kemmerer Drop that occurred on August 1, 2015.
[3]	The Buckingham Acquisition was completed on January 1, 2015. For the years ended December 31, 2016 and December 31, 2015, revenues for Buckingham were $76.6 million and $80.4 million, respectively. Operating income was $1.9 million for the year ended December 31, 2016. For the year ended December 31, 2015 there was a loss of $3.2 million.
[4]	The San Juan Acquisition was completed on January 31, 2016. For the year ended December 31, 2016, revenues for San Juan were $184.4 million and operating income was $24.5 million.
[5]	The Canadian operations were acquired on April 28, 2014, therefore, information for the year ended December 31, 2014 includes approximately eight months of operations.
[6]	The Coal - WMLP segment recorded revenues of $25.3 million and $36.7 million for intersegment revenues to the Coal - U.S. segment for the year ended December 31, 2016 and December 31, 2015 respectively.
[7]	The Ohio operations reported under the segment Coal - WMLP were acquired on December 31, 2014. For the years ended December 31, 2016 and December 31, 2015, revenues for the Ohio operations were $195.1 million and $225.2 million and operating losses were $15.8 million and $26.8 million, respectively.
[8]	Operating income (loss) for the Power segment for 2015 includes an impairment charge of $133.1 million.
[9]	Eliminations for intersegment revenues and cost of sales are presented within the Corporate segment.

BUSINESS SEGMENT INFORMATION111

BUSINESS SEGMENT INFORMATION - Reconciliation of Segment Operating Income to Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting [Abstract]
Income (loss) from operations	$ 22,641	$ 8,753	$ (883)	$ 7,619	$ (121,618)		$ (20,854)	$ (8,797)	$ 5,573	$ 6,736	$ (3,221)	$ 15,489	$ (24,075)	$ 38,130	$ (145,696)	$ (48,664)
Interest expense		(30,882)	(30,860)	(28,927)			(25,865)	(24,850)	(23,999)	(59,787)	(48,849)	(90,669)	(74,714)	(121,819)	(101,311)	(82,320)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)	0	(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262	7,435	7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474	(715)	3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082	38	1,740	1,031
Loss before income taxes		$ (20,232)	$ (29,497)	$ (21,026)			$ (48,514)	$ (31,859)	$ (13,984)	$ (50,523)	$ (45,842)	$ (70,755)	$ (94,356)	$ (76,931)	$ (238,985)	$ (176,723)
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

BUSINESS SEGMENT INFORMATION112

BUSINESS SEGMENT INFORMATION - Customer Concentration Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue, Major Customer [Line Items]
Revenues	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Total Revenue [Member] | Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage														48.22972%	40.09002%	38.97869%
Customer A [Member] | Coal Segment [Member]
Revenue, Major Customer [Line Items]
Revenues														$ 207,290	$ 234,840	$ 167,882
Customer B [Member] | Coal Segment [Member]
Revenue, Major Customer [Line Items]
Revenues														184,364	0	0
Customer C [Member] | Coal Canada Segment [Member]
Revenue, Major Customer [Line Items]
Revenues														174,659	180,660	144,863
Customer D [Member] | Coal Segment [Member]
Revenue, Major Customer [Line Items]
Revenues														$ 146,503	$ 153,585	$ 128,104
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

QUARTERLY FINANCIAL DATA (UN113

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015		Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Income Statements, Captions [Line Items]
Revenues		$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666	[1]	$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Operating income (loss)		22,641	8,753	(883)	7,619	(121,618)	[1]	(20,854)	(8,797)	5,573	$ 6,736	$ (3,221)	$ 15,489	$ (24,075)	38,130	(145,696)	(48,664)
Net Income (loss) applicable to common shareholders		$ (7,551)	$ (18,368)	$ (28,589)	$ 27,407	$ (110,180)	[1]	$ (51,418)	$ (38,169)	$ (13,878)					$ (27,101)	$ (213,645)	$ (176,684)
Basic and diluted (in dollars per share)		$ (0.41)	$ (0.99)	$ (1.54)	$ 1.50	$ (6.10)	[1]	$ (2.86)	$ (2.13)	$ (0.79)	$ (0.07)	$ (2.93)	$ (1.06)	$ (5.80)	$ (1.47)	$ (11.93)	$ (11.08)
Loss on impairment					$ 0					$ 553					$ 0	$ 136,210	$ 0
Depreciation, depletion and amortization			$ 40,860	$ 35,223	$ 37,015			$ 37,240	$ 36,332	$ 39,908	$ 72,237	$ 76,240	$ 113,097	$ 113,480	185,267	140,328	109,361
Coal Canada Segment [Member]
Condensed Income Statements, Captions [Line Items]
Operating income (loss)	[2]														39,104	36,830	(5,695)
Loss on impairment						$ 136,200										3,100
Depreciation, depletion and amortization	[2]														$ 26,893	$ 30,323	$ 36,450
Jewett Mine [Member]
Condensed Income Statements, Captions [Line Items]
Depreciation, depletion and amortization		$ 45,100
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.
[2]	The Canadian operations were acquired on April 28, 2014, therefore, information for the year ended December 31, 2014 includes approximately eight months of operations.

QUARTERLY FINANCIAL DATA (UN114

QUARTERLY FINANCIAL DATA (UNAUDITED) Quarterly Financial Data - Balance Sheet (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2016	Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015	Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$ 60,082	$ 28,914		$ 35,876		$ 17,754		$ 22,936	$ 29,336		$ 35,876		$ 53,393		$ 14,258	$ 61,110
Trade	140,731	140,063		142,587		150,068		134,141	146,522		136,720		154,167
Loan and lease receivables	5,867	5,394		5,851		5,968		6,157	6,304		9,258		9,609
Contractual third-party reclamation receivables		0		0		0		0	0		0		0
Other	13,261	10,010		9,567		9,615		11,627	15,114		14,532		16,333
Total receivables	159,859	155,467		158,005		165,651		151,925	167,940		160,510		180,109
Inventories	125,515	129,907		130,215		143,765		122,156	124,451		138,822		134,036
Other current assets	32,258	24,711		19,823		19,951		16,103	20,243		19,521		21,024
Total current assets	377,714	338,999		343,919		347,121		313,120	341,970		354,729		388,562
Land and mineral rights	744,253	743,456		741,826		740,940		576,313	610,341		619,762		611,354
Plant and equipment	873,685	879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment	1,617,938	1,623,174		1,616,948		1,610,841		1,366,990	1,623,241		1,626,663		1,601,268
Less accumulated depreciation, depletion and amortization	782,417	720,210		683,475		655,206		620,148	689,909		657,029		621,434
Net property, plant and equipment	835,521	902,964		933,473		955,635		746,842	933,332		969,634		979,834
Loan and lease receivables	44,474	49,389		50,161		51,823		49,313	51,099		58,627		65,417
Advanced coal royalties	18,722	17,470		17,206		16,367		19,781	17,958		18,725		19,637
Reclamation deposits	74,362	74,043		73,434		77,807		77,364	77,425		76,952		76,715
Restricted investments and bond collateral	144,913	144,454		144,061		143,345		140,807	137,672		128,167		129,813
Contractual third-party reclamation receivables, less current portion		0		0		0		0	0		0		0
Investment in joint venture	26,951	27,815		28,045		29,014		27,374	28,664		32,465		32,395
Intangible assets, net of accumulated amortization	28,199	27,492	[1]	28,050	[1]	28,574	[1]	29,190	29,720	[2]	30,254	[2]	30,784	[2]
Other assets	34,053	23,428		17,678		13,262		12,188	9,638		10,626		12,049
Total Assets	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206		1,740,389
Intangible assets, accumulated amortization	4,600	4,000		3,400		2,900		15,900	16,900		16,300		15,800
Current installments of long-term debt	86,272	90,736		87,754		77,375		38,852	38,879		42,566		42,554
Revolving lines of credit	0	0		3,000		0		1,970	0		2,500		0
Trade and other accrued liabilities	142,233	122,244		135,402		136,989		109,985	129,766		127,313		141,929
Interest payable	22,458	13,611		20,386		11,749		15,527	7,869		16,911		9,180
Production taxes	44,995	55,589		46,797		54,215		46,895	53,437		46,756		52,174
Postretirement medical benefits	14,892	13,855		13,855		13,855		13,855	13,263		13,263		13,263
Pension and SERP		368		368		368			368		368		368
Deferred revenue	15,253	23,203		19,834		20,303		10,715	13,170		13,176		17,372
Asset retirement obligations	32,207	51,088		50,944		49,445		40,571	47,462		49,860		48,024
Other current liabilities	20,964	24,651		20,451		27,345		31,056	26,551		27,838		28,072
Total current liabilities	379,274	395,345		398,791		391,644		309,426	330,765		340,551		352,936
Long-term debt, less current installments	1,022,794	1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion	4,499	4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets	17,594	17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion	308,709	286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion	43,982	42,790		43,702		44,221		44,808	44,256		44,925		48,226
Deferred revenue, less current portion	16,251	18,740		22,441		21,986		24,613	27,425		30,097		32,914
Asset retirement obligations, less current portion	451,834	427,029		424,724		423,996		379,192	402,145		401,403		399,378
Intangible liabilities, net of accumulated amortization	2,402	2,669	[3]	2,936	[3]	3,203	[3]	3,470	3,737	[4]	4,004	[4]	4,271	[4]
Deferred income taxes									32,926		30,460		22,687
Other liabilities	27,687	33,470		27,648		29,859		30,208	37,014		32,268		28,046
Total liabilities	2,275,026	2,264,781		2,276,811		2,277,477		2,078,880	2,176,798		2,158,322		2,177,406
Common stock	186	186	[5]	186	[5]	184	[5]	182	180	[6]	180	[6]	44,421	[6]
Other paid-in capital	248,143	246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss	(179,072)	(153,951)		(153,484)		(155,122)		(174,270)	(169,629)		(149,608)		(153,708)
Accumulated deficit	(757,367)	(749,817)		(731,448)		(702,858)		(730,266)	(620,090)		(568,672)		(530,503)
Total shareholders’ deficit	(688,110)	(657,132)		(639,696)		(614,499)		(663,633)	(550,834)		(489,738)		(455,315)
Noncontrolling interests in consolidated subsidiaries	(2,007)	(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Total deficit	(690,117)	(658,727)		(640,784)		(614,529)		(662,901)	(549,320)		(478,143)		(442,200)		(400,875)	(236,119)
Total Liabilities and Deficit	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206
Intangible liabilities, accumulated amortization	$ 10,800	$ 10,600		$ 10,300		$ 10,000		$ 9,800	$ 14,300		$ 14,000		$ 13,800
Common stock, par value (in USD per share)	$ 0.01	$ 0.01		$ 0.01		$ 0.01		$ 0.01	$ 0.01		$ 0.01		$ 2.50
Common stock, shares authorized	30,000,000	30,000,000		30,000,000		30,000,000		30,000,000	30,000,000		30,000,000		30,000,000
Common stock, shares issued		18,570,642		18,569,845		18,402,961		18,162,148	18,021,061		17,952,320		17,769,746
Common stock, shares outstanding		18,570,642		18,569,845		18,402,961		18,162,148	18,021,061		17,952,320		17,769,746
As Reported [Member]
Cash and cash equivalents		$ 28,914		$ 35,876		$ 17,754		$ 22,936	$ 29,336		$ 35,876		$ 53,393		14,258	61,110
Trade		140,063		142,587		150,068		134,141	146,522		136,720		154,167
Loan and lease receivables		5,394		5,851		5,968		6,157	6,304		9,258		9,609
Contractual third-party reclamation receivables		12,985		12,781		12,564		8,020	19,310		16,320		14,457
Other		20,018		18,937		19,021		11,598	15,081		14,497		16,300
Total receivables		178,460		180,156		187,621		159,916	187,217		176,795		194,533
Inventories		128,685		129,881		143,399		121,858	124,438		138,759		133,819
Other current assets		24,711		19,823		19,951		16,103	15,795		13,567		15,077
Total current assets		360,770		365,736		368,725		320,813	356,786		364,997		396,822
Land and mineral rights		600,160		597,450		596,448		476,447	494,950		504,353		496,034
Plant and equipment		879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment		1,479,878		1,472,572		1,466,349		1,267,124	1,507,850		1,511,254		1,485,948
Less accumulated depreciation, depletion and amortization		642,791		613,745		586,968		554,008	625,940		595,962		562,413
Net property, plant and equipment		837,087		858,827		879,381		713,116	881,910		915,292		923,535
Loan and lease receivables		49,389		50,161		51,823		49,313	51,099		58,627		65,417
Advanced coal royalties		17,470		17,206		16,367		19,781	17,958		18,725		19,637
Reclamation deposits		74,043		73,434		77,807		77,364	77,425		76,952		76,715
Restricted investments and bond collateral		144,454		144,061		143,345		140,807	137,672		128,167		129,813
Contractual third-party reclamation receivables, less current portion		155,249		154,926		154,816		86,915	96,086		99,040		100,818
Investment in joint venture		27,815		28,045		29,014		27,374	28,664		32,465		32,395
Intangible assets, net of accumulated amortization		27,492	[1]	28,050	[1]	28,574	[1]	29,190	29,720	[2]	30,254	[2]	30,784	[2]
Other assets		25,883		22,767		20,837		12,188	9,638		10,626		12,049
Total Assets		1,719,652		1,743,213		1,770,689		1,476,861	1,686,958		1,735,145		1,787,985
Current installments of long-term debt		90,736		87,754		77,375		38,852	38,879		42,566		42,554
Revolving lines of credit		0		3,000		0		1,970	0		2,500		0
Trade and other accrued liabilities		121,266		134,429		136,844		109,850	129,084		126,864		141,479
Interest payable		13,611		20,386		11,749		15,527	7,869		16,911		9,180
Production taxes		55,589		46,797		54,215		46,895	53,437		46,756		52,174
Postretirement medical benefits		13,855		13,855		13,855		13,855	13,263		13,263		13,263
Pension and SERP		368		368		368			368		368		368
Deferred revenue		23,203		19,834		20,303		10,715	13,170		13,176		17,372
Asset retirement obligations		51,088		50,944		49,445		43,950	47,462		49,860		48,024
Other current liabilities		34,578		29,888		36,782		31,056	26,551		27,838		28,072
Total current liabilities		404,294		407,255		400,936		312,670	330,083		340,102		352,486
Long-term debt, less current installments		1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion		4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets		17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion		286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion		42,790		43,702		44,221		44,808	44,256		44,925		48,226
Deferred revenue, less current portion		18,740		22,441		21,986		24,613	27,425		30,097		32,914
Asset retirement obligations, less current portion		450,869		449,857		450,422		375,813	402,145		401,403		399,378
Intangible liabilities, net of accumulated amortization		2,669	[3]	2,936	[3]	3,203	[3]	3,470	3,737	[4]	4,004	[4]	4,271	[4]
Deferred income taxes									32,984		30,523		22,748
Other liabilities		36,760		33,566		37,434		30,208	37,014		32,268		27,686
Total liabilities		2,300,860		2,316,326		2,320,770		2,078,745	2,176,174		2,157,936		2,176,657
Common stock		186	[5]	186	[5]	184	[5]	182	180	[6]	180	[6]	44,421	[6]
Other paid-in capital		246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss		(150,726)		(150,259)		(151,897)		(171,300)	(165,811)		(145,686)		(150,046)
Accumulated deficit		(675,523)		(667,002)		(641,635)		(672,219)	(563,804)		(517,242)		(480,637)
Total shareholders’ deficit		(579,613)		(572,025)		(550,051)		(602,616)	(490,730)		(434,386)		(401,787)
Noncontrolling interests in consolidated subsidiaries		(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Total deficit		(581,208)		(573,113)		(550,081)		(601,884)	(489,216)		(422,791)		(388,672)			(187,879)
Total Liabilities and Deficit		1,719,652		1,743,213		1,770,689		1,476,861	1,686,958		1,735,145		1,787,985
Adjustments [Member]
Cash and cash equivalents		0		0		0		0	0		0		0		$ 0	0
Trade				0		0		0	0		0		0
Loan and lease receivables		0		0		0		0	0		0		0
Contractual third-party reclamation receivables		(12,985)		(12,781)		(12,564)		(8,020)	(19,310)		(16,320)		(14,457)
Other		(10,008)		(9,370)		(9,406)		29	33		35		33
Total receivables		(22,993)		(22,151)		(21,970)		(7,991)	(19,277)		(16,285)		(14,424)
Inventories		1,222		334		366		298	13		63		217
Other current assets		0		0				0	4,448		5,954		5,947
Total current assets		(21,771)		(21,817)		(21,604)		(7,693)	(14,816)		(10,268)		(8,260)
Land and mineral rights		143,296		144,376		144,492		99,866	115,391		115,409		115,320
Plant and equipment		0		0		0		0	0		0		0
Gross property, plant and equipment		143,296		144,376		144,492		99,866	115,391		115,409		115,320
Less accumulated depreciation, depletion and amortization		77,419		69,730		68,238		66,140	63,969		61,067		59,021
Net property, plant and equipment		65,877		74,646		76,254		33,726	51,422		54,342		56,299
Loan and lease receivables		0		0		0		0	0		0		0
Advanced coal royalties		0		0		0		0	0		0		0
Reclamation deposits		0		0		0		0	0		0		0
Restricted investments and bond collateral		0		0		0		0	0		0		0
Contractual third-party reclamation receivables, less current portion		(155,249)		(154,926)		(154,816)		(86,915)	(96,086)		(99,040)		(100,818)
Investment in joint venture		0		0		0		0	0		0		0
Intangible assets, net of accumulated amortization		0	[1]	0	[1]	0	[1]	0	0	[2]	0	[2]	0	[2]
Other assets		(2,455)		(5,089)		(7,575)		0	0		0		0
Total Assets		(113,598)		(107,186)		(107,741)		(60,882)	(59,480)		(54,966)		(52,779)
Current installments of long-term debt		0		0		0		0	0		0		0
Revolving lines of credit		0		0		0		0	0		0		0
Trade and other accrued liabilities		978		973		145		135	682		449		450
Interest payable		0		0		0		0	0		0		0
Production taxes		0		0		0		0	0		0		0
Postretirement medical benefits		0		0		0		0	0		0		0
Pension and SERP		0		0		0			0		0		0
Deferred revenue		0		0		0		0	0		0		0
Asset retirement obligations		0		0		0		(3,379)	0		0		0
Other current liabilities		(9,927)		(9,437)		(9,437)		0	0		0		0
Total current liabilities		(8,949)		(8,464)		(9,292)		(3,244)	682		449		450
Long-term debt, less current installments		0		0		0		0	0		0		0
Workers’ compensation, less current portion		0		0		0		0	0		0		0
Excess of black lung benefit obligation over trust assets		0		0		0		0	0		0		0
Postretirement medical benefits, less current portion		0		0		0		0	0		0		0
Pension and SERP obligations, less current portion		0		0		0		0	0		0		0
Deferred revenue, less current portion		0		0		0		0	0		0		0
Asset retirement obligations, less current portion		(23,840)		(25,133)		(26,426)		3,379	0		0		0
Intangible liabilities, net of accumulated amortization		0	[3]	0	[3]	0	[3]	0	0	[4]	0	[4]	0	[4]
Deferred income taxes									(58)		(63)		(61)
Other liabilities		(3,290)		(5,918)		(7,575)		0	0		0		360
Total liabilities		(36,079)		(39,515)		(43,293)		135	624		386		749
Common stock		0	[5]	0	[5]	0	[5]	0	0	[6]	0	[6]	0	[6]
Other paid-in capital		0		0		0		0	0		0		0
Accumulated other comprehensive loss		(3,225)		(3,225)		(3,225)		(2,970)	(3,818)		(3,922)		(3,662)
Accumulated deficit		(74,294)		(64,446)		(61,223)		(58,047)	(56,286)		(51,430)		(49,866)
Total shareholders’ deficit		(77,519)		(67,671)		(64,448)		(61,017)	(60,104)		(55,352)		(53,528)
Noncontrolling interests in consolidated subsidiaries		0		0		0		0	0		0		0
Total deficit		(77,519)		(67,671)		(64,448)		(61,017)	(60,104)		(55,352)		(53,528)			$ (48,240)
Total Liabilities and Deficit		$ (113,598)		$ (107,186)		$ (107,741)		$ (60,882)	$ (59,480)		$ (54,966)		$ (52,779)
[1]	Intangible assets, net of accumulated amortization of $4.0 million, $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[2]	Intangible assets, net of accumulated amortization of $16.9 million, $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively.
[3]	Intangible liabilities, net of accumulated amortization of $10.6 million, $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[4]	Intangible liabilities, net of accumulated amortization of $14.3 million, $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.
[5]	Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016.
[6]	Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015

QUARTERLY FINANCIAL DATA (UN115

QUARTERLY FINANCIAL DATA (UNAUDITED) Quarterly Financial Data - Income Statement (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Cost of sales		285,428	298,181	281,125			302,269	292,704	309,712	579,307	602,414	864,735	904,682	1,156,687	1,175,849	930,268
Depreciation, depletion and amortization		40,860	35,223	37,015			37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Selling and administrative		25,655	27,613	27,399			25,057	23,924	22,380	55,012	46,308	80,667	71,365	108,560	95,554	82,304
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022	11,777	14,573	13,388
Loss (gain) on sales of assets		548	(2,253)	336			1,135	784	229	(1,917)	1,013	(1,369)	2,148	(1,124)	4,866	1,232
Loss on impairment				0					553					0	136,210	0
Restructuring charges			0					103		0	656	0	656	0	656	14,989
Derivative (gain) loss		5,442	(5,878)	2,600			5,815	6,178	(5,276)	(3,278)	902	2,164	6,717	(24,055)	5,587	31,100
Income from equity affiliates		(1,547)	(1,287)	(1,293)			(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)	(5,591)	(5,409)	(3,159)
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)	8,309	(3,000)	181
Total costs, expenses and other		363,019	358,480	348,235			372,854	360,534	368,542	706,715	729,076	1,069,734	1,101,929	1,439,830	1,565,214	1,179,664
Operating income (loss)	$ 22,641	8,753	(883)	7,619	$ (121,618)		(20,854)	(8,797)	5,573	6,736	(3,221)	15,489	(24,075)	38,130	(145,696)	(48,664)
Interest expense		(30,882)	(30,860)	(28,927)			(25,865)	(24,850)	(23,999)	(59,787)	(48,849)	(90,669)	(74,714)	(121,819)	(101,311)	(82,320)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)	0	(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262	7,435	7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474	(715)	3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082	38	1,740	1,031
Total other income (expense)		(28,985)	(28,614)	(28,645)			(27,660)	(23,062)	(19,557)	(57,259)	(42,621)	(86,244)	(70,281)	(115,061)	(93,289)	(128,059)
Loss before income taxes		(20,232)	(29,497)	(21,026)			(48,514)	(31,859)	(13,984)	(50,523)	(45,842)	(70,755)	(94,356)	(76,931)	(238,985)	(176,723)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,362	7,556	2,040	(48,035)	9,596	(49,660)	13,958	(48,059)	(19,890)	23
Net loss		(18,607)	(29,397)	26,909			(52,876)	(39,415)	(16,024)	(2,488)	(55,438)	(21,095)	(108,314)	(28,872)	(219,095)	(176,746)
Less net loss attributable to noncontrolling interest		$ (239)	$ (808)	$ (498)			$ (1,458)	$ (1,246)	$ (2,146)	(1,306)	(3,392)	(1,545)	(4,850)	(1,771)	(5,453)	(921)
Net loss attributable to the Parent company										$ (1,182)	$ (52,046)	$ (19,550)	$ (103,464)	$ (27,101)	$ (213,642)	$ (175,825)
Basic and diluted (in dollars per share)	$ (0.41)	$ (0.99)	$ (1.54)	$ 1.50	$ (6.10)		$ (2.86)	$ (2.13)	$ (0.79)	$ (0.07)	$ (2.93)	$ (1.06)	$ (5.80)	$ (1.47)	$ (11.93)	$ (11.08)
Basic and diluted (in shares)		18,570	18,540				17,986	17,926				18,458	17,846	18,486	17,905	15,941
Basic (in shares)				18,262					17,621	18,401	17,775
Diluted (in shares)				18,269					17,621	18,418	17,775
As Reported [Member]
Revenues		$ 370,683	$ 356,247	$ 354,721			$ 349,796	$ 348,959	$ 371,483	$ 710,968	$ 720,444	$ 1,081,651	$ 1,070,240		$ 1,411,048	$ 1,115,992
Cost of sales		278,765	290,113	273,802			292,973	285,480	301,711	563,915	587,189	842,680	880,162		1,145,443	899,930
Depreciation, depletion and amortization		33,112	33,663	35,013			34,459	34,263	38,059	68,676	72,322	101,788	106,781		131,491	100,778
Selling and administrative		30,518	32,019	31,672			29,383	28,508	26,716	63,691	55,228	94,209	84,611		112,972	100,528
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022		14,573	13,388
Loss (gain) on sales of assets		548	(2,253)	336			1,135	784	229	(1,917)	1,013	(1,369)	2,148		4,866	1,232
Loss on impairment				0					553						136,210	0
Restructuring charges			0					103		0	656	0	656		656	14,989
Derivative (gain) loss		5,442	(5,878)	2,600			5,815	6,178	(5,276)	(3,278)	902	2,164	6,717		5,587	31,100
Income from equity affiliates		(1,547)	(1,287)	(1,293)			(463)	(1,653)	(2,025)	(2,580)	(3,678)	(4,127)	(4,141)		(5,409)	(3,159)
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)		(3,000)	181
Total costs, expenses and other		353,471	353,258	343,183			365,103	355,825	363,028	696,441	718,853	1,049,912	1,083,956		1,543,389	1,158,967
Operating income (loss)		17,212	2,989	11,538			(15,307)	(6,866)	8,455	14,527	1,591	31,739	(13,716)		(132,341)	(42,975)
Interest expense		(29,494)	(31,510)	(29,669)			(26,831)	(25,304)	(24,735)	(61,179)	(50,039)	(90,673)	(76,870)		(104,215)	(84,234)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)		(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262		7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474		3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082		1,740	1,031
Total other income (expense)		(27,597)	(29,264)	(29,387)			(28,626)	(23,516)	(20,293)	(58,651)	(43,811)	(86,248)	(72,437)		(96,193)	(129,973)
Loss before income taxes		(10,385)	(26,275)	(17,849)			(43,933)	(30,382)	(11,838)	(44,124)	(42,220)	(54,509)	(86,153)		(228,534)	(172,948)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,087	7,469	2,040	(48,035)	9,509	(49,660)	13,596		(19,767)	232
Net loss		(8,760)	(26,175)	30,086			(48,020)	(37,851)	(13,878)	3,911	(51,729)	(4,849)	(99,749)		(208,767)	(173,180)
Less net loss attributable to noncontrolling interest		(239)	(808)	(498)			(1,458)	(1,246)	(2,146)	(1,306)	(3,392)	(1,545)	(4,850)		(5,453)	(921)
Net loss attributable to the Parent company		$ (8,521)	$ (25,367)	$ 30,584			$ (46,562)	$ (36,605)	$ (11,732)	$ 5,217	$ (48,337)	$ (3,304)	$ (94,899)		$ (203,314)	$ (172,259)
Basic and diluted (in dollars per share)		$ (0.46)	$ (1.37)	$ 1.67			$ (2.59)	$ (2.04)	$ (0.67)	$ 0.28	$ (2.72)	$ (0.18)	$ (5.32)		$ (11.36)	$ (10.86)
Basic and diluted (in shares)		18,570	18,540				17,986	17,926				18,458	17,846		17,905	15,941
Basic (in shares)				18,262					17,621	18,401	17,775
Diluted (in shares)				18,269					17,621	18,418	17,775
Adjustments [Member]
Revenues		$ 1,089	$ 1,350	$ 1,133			$ 2,204	$ 2,778	$ 2,632	$ 2,483	$ 5,411	$ 3,572	$ 7,614		$ 8,470	$ 15,008
Cost of sales		6,663	8,068	7,323			9,296	7,224	8,001	15,392	15,225	22,055	24,520		30,406	30,338
Depreciation, depletion and amortization		7,748	1,560	2,002			2,781	2,069	1,849	3,561	3,918	11,309	6,699		8,837	8,583
Selling and administrative		(4,863)	(4,406)	(4,273)			(4,326)	(4,584)	(4,336)	(8,679)	(8,920)	(13,542)	(13,246)		(17,418)	(18,224)
Heritage health benefit expenses		0	0	0			0	0	0	0	0	0	0		0	0
Loss (gain) on sales of assets		0	0	0			0	0	0	0	0	0	0		0	0
Loss on impairment				0					0						0	0
Restructuring charges			0					0		0	0	0	0		0	0
Derivative (gain) loss		0	0	0			0	0	0	0	0	0	0		0	0
Income from equity affiliates		0	0	0			0	0	0	0	0	0	0		0	0
Other operating loss (income)		0	0	0			0	0	0	0	0	0	0		0	0
Total costs, expenses and other		9,548	5,222	5,052			7,751	4,709	5,514	10,274	10,223	19,822	17,973		21,825	20,697
Operating income (loss)		(8,459)	(3,872)	(3,919)			(5,547)	(1,931)	(2,882)	(7,791)	(4,812)	(16,250)	(10,359)		(13,355)	(5,689)
Interest expense		(1,388)	650	742			966	454	736	1,392	1,190	4	2,156		2,904	1,914
Loss on extinguishment of debt		0					0					0	0		0	0
Interest income		0	0	0			0	0	0	0	0	0	0		0	0
Gain (loss) on foreign exchange		0	0	0			0	0	0	0	0	0	0		0	0
Other income		0	0	0			0	0	0	0	0	0	0		0	0
Total other income (expense)		(1,388)	650	742			966	454	736	1,392	1,190	4	2,156		2,904	1,914
Loss before income taxes		(9,847)	(3,222)	(3,177)			(4,581)	(1,477)	(2,146)	(6,399)	(3,622)	(16,246)	(8,203)		(10,451)	(3,775)
Income tax expense (benefit)		0	0	0			275	87	0	0	87	0	362		(123)	(209)
Net loss		(9,847)	(3,222)	(3,177)			(4,856)	(1,564)	(2,146)	(6,399)	(3,709)	(16,246)	(8,565)		(10,328)	(3,566)
Less net loss attributable to noncontrolling interest			0	0				0	0	0	0	0	0		0	0
Net loss attributable to the Parent company		$ (9,847)	$ (3,222)	$ (3,177)			$ (4,856)	$ (1,564)	$ (2,146)	$ (6,399)	$ (3,709)	$ (16,246)	$ (8,565)		$ (10,328)	$ (3,566)
Basic and diluted (in dollars per share)		$ (0.53)	$ (0.17)	$ (0.17)			$ (0.27)	$ (0.09)	$ (0.12)	$ (0.35)	$ (0.21)	$ (0.88)	$ (0.48)		$ (0.57)	$ (0.22)
Basic and diluted (in shares)
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

QUARTERLY FINANCIAL DATA (UN116

QUARTERLY FINANCIAL DATA (UNAUDITED) Quarterly Financial Data - Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (18,607)	$ (29,397)	$ 26,909	$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Amortization of accumulated actuarial gains, pension	1,294	1,772	573	996	1,157	1,110	2,345	2,267	3,639	2,929	4,361	1,886	1,508
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(822)	203	(27)	(619)	786	(538)	3,010	160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981	1,259	1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0	(22,066)	7,322	(19,442)
Change in foreign currency translation adjustment	(2,432)	(615)	(121)	(20,690)	4,903	(494)	18,560	(22,156)	16,128	(42,846)	8,983	(51,866)	(18,190)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)	(345)	(1,738)	413
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	312	325	(1,371)	(263)	(2,410)	(821)	0	(3,335)	161
Other comprehensive loss, net of income taxes	(461)	1,640	19,094	(20,013)	4,092	(25,669)	20,734	(21,577)	20,273	(41,590)	(4,798)	(46,263)	(60,325)
Comprehensive loss	(19,068)	(27,757)	46,003	(72,889)	(35,323)	(41,693)	18,246	(77,015)	(822)	(149,904)	(33,670)	(265,358)	(237,071)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)	(1,767)	(5,453)	(921)
Comprehensive loss attributable to common shareholders	(18,828)	(26,965)	46,503	(71,431)	(34,077)	(39,547)	19,538	(73,623)	710	(145,054)	$ (31,903)	(259,905)	(236,150)
As Reported [Member]
Net loss	(8,760)	(26,175)	30,086	(48,020)	(37,851)	(13,878)	3,911	(51,729)	(4,849)	(99,749)		(208,767)	(173,180)
Amortization of accumulated actuarial gains, pension	1,294	1,772	818	996	1,157	1,110	2,590	2,267	3,884	3,263		1,347	983
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(488)	203	(27)	(285)	786	(538)		160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981		1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0		7,322	(19,442)
Change in foreign currency translation adjustment	(2,438)	(617)	(57)	(20,802)	4,924	(575)	18,622	(22,216)	16,184	(43,018)		(52,021)	(17,880)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)		(1,738)	413
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	225	325	(1,371)	(350)	(2,410)	(908)		(3,382)	0
Other comprehensive loss, net of income taxes	(467)	1,638	19,403	(20,125)	4,360	(25,750)	21,041	(21,390)	20,574	(41,515)		(47,004)	(60,701)
Comprehensive loss	(9,227)	(24,537)	49,489	(68,145)	(33,491)	(39,628)	24,952	(73,119)	15,725	(141,264)		(255,771)	(233,881)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)		(5,453)	(921)
Comprehensive loss attributable to common shareholders	(8,987)	(23,745)	49,989	(66,687)	(32,245)	(37,482)	26,244	(69,727)	17,257	(136,414)		(250,318)	(232,960)
Adjustments [Member]
Net loss	(9,847)	(3,222)	(3,177)	(4,856)	(1,564)	(2,146)	(6,399)	(3,709)	(16,246)	(8,565)		(10,328)	(3,566)
Amortization of accumulated actuarial gains, pension	0	0	(245)	0	0	0	(245)	0	(245)	(334)		539	525
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	0	0	0	0	(334)	0	0	(334)	0	0		0	0
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	0	0	0	0	0	0	0	0	0	0		0	0
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	0	0	0	0	0	0	0	0	0		0	0
Change in foreign currency translation adjustment	6	2	(64)	112	(21)	81	(62)	60	(56)	172		155	(310)
Unrealized and realized gains (losses) on available-for-sale securities	0	0	0	0	0	0	0	0	0	0		0	0
Tax effect of other comprehensive income gains	0	0	0	0	87	0	0	87	0	87		47	161
Other comprehensive loss, net of income taxes	6	2	(309)	112	(268)	81	(307)	(187)	(301)	(75)		741	376
Comprehensive loss	(9,841)	(3,220)	(3,486)	(4,744)	(1,832)	(2,065)	(6,706)	(3,896)	(16,547)	(8,640)		(9,587)	(3,190)
Less: Comprehensive loss attributable to noncontrolling interest	0	0	0	0	0	0	0	0	0	0		0	0
Comprehensive loss attributable to common shareholders	$ (9,841)	$ (3,220)	$ (3,486)	$ (4,744)	$ (1,832)	$ (2,065)	$ (6,706)	$ (3,896)	$ (16,547)	$ (8,640)		$ (9,587)	$ (3,190)

Subsequent Event (Details)

Subsequent Event (Details) $ in Millions	Mar. 24, 2017USD ($)
Genesee Mine [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Cash received from joint venture partner	$ 52.5

Schedule I - Parent Balance she

Schedule I - Parent Balance sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015	Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Current installments of long-term debt	$ 86,272	$ 90,736		$ 87,754		$ 77,375		$ 38,852	$ 38,879		$ 42,566		$ 42,554
Cash and cash equivalents	60,082	28,914		35,876		17,754		22,936	29,336		35,876		53,393		$ 14,258	$ 61,110
Other	13,261	10,010		9,567		9,615		11,627	15,114		14,532		16,333
Total receivables	159,859	155,467		158,005		165,651		151,925	167,940		160,510		180,109
Other current assets	32,258	24,711		19,823		19,951		16,103	20,243		19,521		21,024
Total current assets	377,714	338,999		343,919		347,121		313,120	341,970		354,729		388,562
Land and mineral rights	744,253	743,456		741,826		740,940		576,313	610,341		619,762		611,354
Plant and equipment	873,685	879,718		875,122		869,901		790,677	1,012,900		1,006,901		989,914
Gross property, plant and equipment	1,617,938	1,623,174		1,616,948		1,610,841		1,366,990	1,623,241		1,626,663		1,601,268
Restricted investments	144,913	144,454		144,061		143,345		140,807	137,672		128,167		129,813
Other assets	34,053	23,428		17,678		13,262		12,188	9,638		10,626		12,049
Total Assets	1,584,909	1,606,054		1,636,027		1,662,948		1,415,979	1,627,478		1,680,179		1,735,206		1,740,389
Revolving lines of credit	0	0		3,000		0		1,970	0		2,500		0
Trade and other accrued liabilities	142,233	122,244		135,402		136,989		109,985	129,766		127,313		141,929
Interest payable	22,458	13,611		20,386		11,749		15,527	7,869		16,911		9,180
Workers' Compensation Liability	5,040							5,658							6,986
Postretirement medical benefits	14,892	13,855		13,855		13,855		13,855	13,263		13,263		13,263
Pension and SERP		368		368		368			368		368		368
Other current liabilities	20,964	24,651		20,451		27,345		31,056	26,551		27,838		28,072
Total current liabilities	379,274	395,345		398,791		391,644		309,426	330,765		340,551		352,936
Long-term debt, less current installments	1,022,794	1,035,013		1,047,244		1,051,674		979,357	987,262		963,488		977,556
Workers’ compensation, less current portion	4,499	4,908		4,992		5,034		5,068	6,081		6,148		6,223
Excess of black lung benefit obligation over trust assets	17,594	17,865		17,594		17,423		17,220	11,919		11,638		11,916
Postretirement medical benefits, less current portion	308,709	286,952		286,739		288,437		285,518	293,268		293,340		293,253
Pension and SERP obligations, less current portion	43,982	42,790		43,702		44,221		44,808	44,256		44,925		48,226
Other liabilities	27,687	33,470		27,648		29,859		30,208	37,014		32,268		28,046
Total liabilities	2,275,026	2,264,781		2,276,811		2,277,477		2,078,880	2,176,798		2,158,322		2,177,406
Common stock	186	186	[1]	186	[1]	184	[1]	182	180	[2]	180	[2]	44,421	[2]
Other paid-in capital	248,143	246,450		245,050		243,297		240,721	238,705		228,362		184,475
Accumulated other comprehensive loss	(179,072)	(153,951)		(153,484)		(155,122)		(174,270)	(169,629)		(149,608)		(153,708)
Accumulated deficit	(757,367)	(749,817)		(731,448)		(702,858)		(730,266)	(620,090)		(568,672)		(530,503)
Stockholders' Equity Attributable to Parent	(688,110)	(657,132)		(639,696)		(614,499)		(663,633)	(550,834)		(489,738)		(455,315)
Noncontrolling interests in consolidated subsidiaries	(2,007)	(1,595)		(1,088)		(30)		732	1,514		11,595		13,115
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(690,117)	(658,727)		(640,784)		(614,529)		(662,901)	(549,320)		(478,143)		(442,200)		(400,875)	(236,119)
Liabilities and Equity	1,584,909	$ 1,606,054		$ 1,636,027		$ 1,662,948		1,415,979	$ 1,627,478		$ 1,680,179		$ 1,735,206
Parent Company [Member]
Current installments of long-term debt	3,288							3,288
Cash and cash equivalents	10,256							14,245							$ 697	$ 25,326
Intercompany receivable	40,797							27,732
Other	5,422							3,053
Total receivables	46,219							30,785
Other current assets	1,235							1,048
Total current assets	57,710							46,078
Land and mineral rights	1,949							4,096
Plant and equipment	1,135							3,101
Gross property, plant and equipment	814							995
Restricted investments	16,004							15,753
Investments in subsidiaries	31,158							82,935
Intercompany receivable	226,225							200,140
Other assets	2,037							1,479
Total Assets	333,948							347,380
Trade and other accrued liabilities	16,714							10,598
Interest payable	15,469							15,398
Workers' Compensation Liability	539							590
Postretirement medical benefits	12,573							11,985
Pension and SERP	359							368
Intercompany Payable, Current	0							2,150
Other current liabilities	488							131
Total current liabilities	49,430							44,508
Long-term debt, less current installments	646,885							649,766
Workers’ compensation, less current portion	4,499							5,068
Excess of black lung benefit obligation over trust assets	17,594							17,220
Postretirement medical benefits, less current portion	251,093							239,122
Pension and SERP obligations, less current portion	40,639							40,516
Other liabilities	2,010							466
Intercompany Payable	11,915							13,615
Total liabilities	1,024,065							1,010,281
Common stock	186							182
Other paid-in capital	248,143							240,721
Accumulated other comprehensive loss	(179,072)							(174,270)
Accumulated deficit	(757,367)							(730,266)
Stockholders' Equity Attributable to Parent	(688,110)							(663,633)
Noncontrolling interests in consolidated subsidiaries	(2,007)							732
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(690,117)							(662,901)
Liabilities and Equity	$ 333,948							$ 347,380
[1]	Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016.
[2]	Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015

Schedule I - Parent Statement o

Schedule I - Parent Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended									6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 392,737	$ 371,772	$ 357,597	$ 355,854	$ 341,666		$ 352,000	$ 351,737	$ 374,115	$ 713,451	$ 725,855	$ 1,085,223	$ 1,077,854	$ 1,477,960	$ 1,419,518	$ 1,131,000
Cost of sales		285,428	298,181	281,125			302,269	292,704	309,712	579,307	602,414	864,735	904,682	1,156,687	1,175,849	930,268
Depreciation, depletion and amortization		40,860	35,223	37,015			37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Selling and administrative		25,655	27,613	27,399			25,057	23,924	22,380	55,012	46,308	80,667	71,365	108,560	95,554	82,304
Heritage health benefit expenses		3,265	3,222	3,015			2,801	2,162	3,059	6,237	5,221	9,502	8,022	11,777	14,573	13,388
Restructuring charges			0					103		0	656	0	656	0	656	14,989
Other operating loss (income)		3,368	3,659	(1,962)			(1,000)	0	2	1,697	0	5,065	(1,000)	8,309	(3,000)	181
Total costs, expenses and other		363,019	358,480	348,235			372,854	360,534	368,542	706,715	729,076	1,069,734	1,101,929	1,439,830	1,565,214	1,179,664
Operating income (loss)	$ 22,641	8,753	(883)	7,619	$ (121,618)		(20,854)	(8,797)	5,573	6,736	(3,221)	15,489	(24,075)	38,130	(145,696)	(48,664)
Interest expense		(30,882)	(30,860)	(28,927)			(25,865)	(24,850)	(23,999)	(59,787)	(48,849)	(90,669)	(74,714)	(121,819)	(101,311)	(82,320)
Loss on extinguishment of debt		0					(5,385)					0	(5,385)	0	(5,385)	(49,154)
Interest income		1,374	2,356	1,791			1,555	2,567	2,140	4,147	4,707	5,521	6,262	7,435	7,993	6,400
Gain (loss) on foreign exchange		220	(364)	(1,387)			1,679	(1,313)	2,109	(1,751)	795	(1,531)	2,474	(715)	3,674	(4,016)
Other income		303	254	(122)			356	534	193	132	726	435	1,082	38	1,740	1,031
Total other income (expense)		(28,985)	(28,614)	(28,645)			(27,660)	(23,062)	(19,557)	(57,259)	(42,621)	(86,244)	(70,281)	(115,061)	(93,289)	(128,059)
Loss before income taxes		(20,232)	(29,497)	(21,026)			(48,514)	(31,859)	(13,984)	(50,523)	(45,842)	(70,755)	(94,356)	(76,931)	(238,985)	(176,723)
Income tax expense (benefit)		(1,625)	(100)	(47,935)			4,362	7,556	2,040	(48,035)	9,596	(49,660)	13,958	(48,059)	(19,890)	23
Net loss		(18,607)	(29,397)	26,909			(52,876)	(39,415)	(16,024)	(2,488)	(55,438)	(21,095)	(108,314)	(28,872)	(219,095)	(176,746)
Less net loss attributable to noncontrolling interest		$ (239)	$ (808)	$ (498)			$ (1,458)	$ (1,246)	$ (2,146)	(1,306)	(3,392)	(1,545)	(4,850)	(1,771)	(5,453)	(921)
Net loss attributable to the Parent company										$ (1,182)	$ (52,046)	$ (19,550)	$ (103,464)	(27,101)	(213,642)	(175,825)
Parent Company [Member]
Revenues														0	0	0
Cost of sales														(2,740)	(2,765)	(2,033)
Depreciation, depletion and amortization														325	195	290
Selling and administrative														22,878	19,891	31,611
Heritage health benefit expenses														11,003	13,811	12,529
Restructuring charges														0	0	1,814
Other operating loss (income)														148	0	0
Total costs, expenses and other														31,614	31,132	44,211
Operating income (loss)														(31,614)	(31,132)	(44,211)
Interest expense														(60,765)	(64,793)	(73,612)
Loss on extinguishment of debt														0	(5,385)	(34,947)
Interest income														17,161	17,197	13,184
Gain (loss) on foreign exchange														9	(26)	(5,383)
Other income														(49)	(6)	281
Total other income (expense)														(43,644)	(53,013)	(100,477)
Loss before income taxes and loss of consolidated subsidiaries														(75,258)	(84,145)	(144,688)
Equity in income (loss) of subsidiaries														(2,268)	(138,575)	(31,864)
Loss before income taxes														(77,526)	(222,720)	(176,552)
Income tax expense (benefit)														(48,654)	(3,625)	194
Net loss														(28,872)	(219,095)	(176,746)
Less net loss attributable to noncontrolling interest														(1,771)	(5,453)	(921)
Net loss attributable to the Parent company														$ (27,101)	$ (213,642)	$ (175,825)
[1]	Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment.

Schedule I - Parent Comprehensi

Schedule I - Parent Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (18,607)	$ (29,397)	$ 26,909	$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Amortization of accumulated actuarial gains, pension	1,294	1,772	573	996	1,157	1,110	2,345	2,267	3,639	2,929	4,361	1,886	1,508
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813	(199)	172	(253)	(822)	203	(27)	(619)	786	(538)	3,010	160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368	323	200	327	327	327	523	654	891	981	1,259	1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits	0	1,672	(688)	0	0	0	984	0	984	0	(22,066)	7,322	(19,442)
Tax effect of other comprehensive income gains	(1,039)	(1,314)	(281)	(558)	312	325	(1,371)	(263)	(2,410)	(821)	0	(3,335)	161
Change in foreign currency translation adjustment	(2,432)	(615)	(121)	(20,690)	4,903	(494)	18,560	(22,156)	16,128	(42,846)	8,983	(51,866)	(18,190)
Unrealized and realized gains (losses) on available-for-sale securities	535	1	19,239	165	(1,785)	(27,140)	(280)	(1,460)	255	(1,295)	(345)	(1,738)	413
Other comprehensive loss, net of income taxes	(461)	1,640	19,094	(20,013)	4,092	(25,669)	20,734	(21,577)	20,273	(41,590)	(4,798)	(46,263)	(60,325)
Comprehensive loss	(19,068)	(27,757)	46,003	(72,889)	(35,323)	(41,693)	18,246	(77,015)	(822)	(149,904)	(33,670)	(265,358)	(237,071)
Less: Comprehensive loss attributable to noncontrolling interest	(240)	(792)	(500)	(1,458)	(1,246)	(2,146)	(1,292)	(3,392)	(1,532)	(4,850)	(1,767)	(5,453)	(921)
Comprehensive loss attributable to common shareholders	$ (18,828)	$ (26,965)	$ 46,503	$ (71,431)	$ (34,077)	$ (39,547)	$ 19,538	$ (73,623)	$ 710	$ (145,054)	(31,903)	(259,905)	(236,150)
Parent Company [Member]
Net loss											(28,872)	(219,095)	(176,746)
Amortization of accumulated actuarial gains, pension											4,361	1,886	1,508
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension											3,010	160	(24,793)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits											1,259	1,308	18
Adjustments to accumulated actuarial gains (losses), postretirement medical benefits											(22,066)	7,322	(19,442)
Tax effect of other comprehensive income gains											0	(3,335)	161
Change in foreign currency translation adjustment											8,983	(51,866)	(18,190)
Unrealized and realized gains (losses) on available-for-sale securities											(345)	(1,738)	413
Other comprehensive loss, net of income taxes											(4,798)	(46,263)	(60,325)
Comprehensive loss											(33,670)	(265,358)	(237,071)
Less: Comprehensive loss attributable to noncontrolling interest											(1,767)	(5,453)	(921)
Comprehensive loss attributable to common shareholders											$ (31,903)	$ (259,905)	$ (236,150)

Schedule I - Parent Statemen121

Schedule I - Parent Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended							6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss		$ (18,607)	$ (29,397)	$ 26,909	$ (52,876)	$ (39,415)	$ (16,024)	$ (2,488)	$ (55,438)	$ (21,095)	$ (108,314)	$ (28,872)	$ (219,095)	$ (176,746)
Depreciation, depletion and amortization		40,860	35,223	37,015	37,240	36,332	39,908	72,237	76,240	113,097	113,480	185,267	140,328	109,361
Share-based compensation												7,584	7,748	6,082
Amortization of deferred financing costs												11,537	10,601	3,481
Deferred income taxes benefit												(46,142)	(17,961)	(642)
Loss (gain) on foreign exchange		(220)	364	1,387	(1,679)	1,313	(2,109)	1,751	(795)	1,531	(2,474)	715	(3,674)	4,016
Other												(2,705)	(146)	5,597
Receivables												(4,430)	1,987	(403)
Accounts payable and accrued expenses												10,505	(5,447)	(24,858)
Other assets and liabilities												13,227	(19,613)	14,738
Net cash provided by operating activities												151,934	45,562	50,353
Additions to property, plant and equipment												(46,132)	(77,921)	(50,326)
Change in restricted investments												(1,238)	(28,670)	(52,514)
Cash payments in escrow for future acquisitions												0	34,000	(34,000)
Cash payments related to acquisitions and other												(120,992)	(32,529)	(352,635)
Proceeds from the sale of restricted investments												0	15,532	8,677
Net cash used in investing activities												(155,694)	(70,801)	(432,772)
Borrowings from long-term debt, net of debt discount												122,250	199,359	1,315,947
Repayments of long-term debt												(70,370)	(148,071)	(955,177)
Borrowings on revolving lines of credit												423,500	201,746	25,000
Repayments on revolving lines of credit												(425,500)	(209,351)	(15,424)
Proceeds from issuance of common shares												0	0	56,473
Other												(974)	1,172	31
Net cash provided by financing activities												40,122	36,723	338,706
Net increase (decrease) in cash and cash equivalents												37,146	8,678	(46,852)
Cash and cash equivalents, beginning of year	$ 28,914	35,876	17,754	22,936	35,876	53,393	14,258	22,936	14,258	22,936	14,258	22,936	14,258	61,110
Cash and cash equivalents, end of year	60,082	$ 28,914	$ 35,876	17,754	$ 29,336	$ 35,876	53,393	35,876	35,876	28,914	29,336	60,082	22,936	14,258
Parent Company [Member]
Net loss												(28,872)	(219,095)	(176,746)
Equity in income (loss) of subsidiaries												2,268	138,575	31,864
Depreciation, depletion and amortization												325	195	290
Share-based compensation												4,692	3,744	4,090
Amortization of deferred financing costs												4,840	4,859	959
Deferred income taxes benefit												(46,085)	0	0
Loss (gain) on foreign exchange												(9)	26	5,383
Distributions received from subsidiaries												9,037	5,801	93,100
Other												196	820	34,985
Receivables												(2,369)	104	(1,541)
Accounts payable and accrued expenses												6,187	4,156	(997)
Other assets and liabilities												1,185	(10,047)	(12,158)
Net cash provided by operating activities												(48,605)	(70,862)	(20,771)
Additions to property, plant and equipment												(282)	(86)	(14)
Change in restricted investments												(6,112)	(290)	16,469
Proceeds from Kemmerer Drop												0	115,000	0
Cash payments in escrow for future acquisitions												0	17,000	(34,000)
Cash payments related to acquisitions and other												0	0	(312,788)
Proceeds from the sale of restricted investments												5,697	0	0
Net cash used in investing activities												(697)	131,624	(330,333)
Borrowings from long-term debt, net of debt discount												0	76,000	1,140,947
Repayments of long-term debt												(3,288)	(97,829)	(676,500)
Borrowings on revolving lines of credit												345,500	182,135	9,576
Repayments on revolving lines of credit												(345,500)	(191,710)	0
Proceeds from issuance of common shares												(224)	(6,393)	(67,697)
Transactions with Parent/affiliates												49,456	(9,095)	(136,215)
Other												(631)	(322)	56,364
Net cash provided by financing activities												45,313	(47,214)	326,475
Net increase (decrease) in cash and cash equivalents												(3,989)	13,548	(24,629)
Cash and cash equivalents, beginning of year				$ 14,245			$ 697	$ 14,245	$ 697	$ 14,245	$ 697	14,245	697	25,326
Cash and cash equivalents, end of year	$ 10,256											$ 10,256	$ 14,245	$ 697