Alliance Resource Partners (ARLP) 10-Q 6 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 06, 2018
Document and Entity Information
Entity Registrant Name	ALLIANCE RESOURCE PARTNERS LP
Entity Central Index Key	1,086,600
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Units Outstanding		131,369,594
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 51,225	$ 6,756
Trade receivables	178,675	181,671
Other receivables	443	146
Due from affiliates	19	165
Inventories, net	68,411	60,275
Advance royalties, net	1,510	4,510
Prepaid expenses and other assets	15,908	28,117
Total current assets	316,191	281,640
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment, at cost	3,013,346	2,934,188
Less accumulated depreciation, depletion and amortization	(1,547,224)	(1,457,532)
Total property, plant and equipment, net	1,466,122	1,476,656
OTHER ASSETS:
Advance royalties, net	50,903	39,660
Equity method investments	158,370	147,964
Equity securities	113,976	106,398
Goodwill	136,399	136,399
Other long-term assets	23,873	30,654
Total other assets	483,521	461,075
TOTAL ASSETS	2,265,834	2,219,371
CURRENT LIABILITIES:
Accounts payable	89,698	96,958
Due to affiliates	717	771
Accrued taxes other than income taxes	20,574	20,336
Accrued payroll and related expenses	40,935	35,751
Accrued interest	4,999	5,005
Workers' compensation and pneumoconiosis benefits	10,766	10,729
Current capital lease obligations	30,954	28,613
Other current liabilities	15,756	19,071
Current maturities, long-term debt, net	61,500	72,400
Total current liabilities	275,899	289,634
LONG-TERM LIABILITIES:
Long-term debt, excluding current maturities, net	387,470	415,937
Pneumoconiosis benefits	72,896	71,875
Accrued pension benefit	41,774	45,317
Workers' compensation	45,159	46,694
Asset retirement obligations	126,790	126,750
Long-term capital lease obligations	40,744	57,091
Other liabilities	19,671	14,587
Total long-term liabilities	734,504	778,251
Total liabilities	1,010,403	1,067,885
Alliance Resource Partners, L.P. ("ARLP") Partners' Capital:
Limited Partners - Common Unitholders 131,395,987 and 130,704,217 units outstanding, respectively	1,300,011	1,183,219
General Partner's interest		14,859
Accumulated other comprehensive loss	(49,907)	(51,940)
Total ARLP Partners' Capital	1,250,104	1,146,138
Noncontrolling interest	5,327	5,348
Total Partners' Capital	1,255,431	1,151,486
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$ 2,265,834	$ 2,219,371

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2018	Dec. 31, 2017
CONDENSED CONSOLIDATED BALANCE SHEETS
Common units outstanding	131,395,987	130,704,217

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
SALES AND OPERATING REVENUES:
Revenues	$ 516,137	$ 398,720	$ 973,259	$ 859,800
EXPENSES:
Operating expenses (excluding depreciation, depletion and amortization)	311,201	237,904	588,439	499,931
Outside coal purchases	68		1,442
General and administrative	17,026	14,944	33,677	30,977
Depreciation, depletion and amortization	72,150	59,020	133,998	124,147
Settlement gain			(80,000)
Total operating expenses	427,977	319,196	724,873	671,979
INCOME FROM OPERATIONS	88,160	79,524	248,386	187,821
Interest expense (net of interest capitalized for the three and six months ended June 30, 2018 and 2017 of $0, $166, $265 and $247, respectively)	(9,955)	(10,615)	(20,813)	(18,131)
Interest income	24	54	89	78
Equity method investment income	4,839	2,916	8,575	6,616
Equity securities income	3,854		7,578
Debt extinguishment loss		(8,148)		(8,148)
Other (expense) income	(542)	(375)	(1,389)	158
INCOME BEFORE INCOME TAXES	86,380	63,356	242,426	168,394
INCOME TAX EXPENSE (BENEFIT)	3	4	(7)	(8)
NET INCOME	86,377	63,352	242,433	168,402
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	(187)	(122)	(335)	(270)
NET INCOME ATTRIBUTABLE TO ALLIANCE RESOURCE PARTNERS, L.P. ("NET INCOME OF ARLP")	86,190	63,230	242,098	168,132
GENERAL PARTNERS' INTEREST IN NET INCOME OF ARLP		604	1,560	20,750
LIMITED PARTNERS' INTEREST IN NET INCOME OF ARLP	$ 86,190	$ 62,626	$ 240,538	$ 147,382
BASIC NET INCOME OF ARLP PER LIMITED PARTNER UNIT (in dollars per unit)	$ 0.64	$ 0.82	$ 1.80	$ 1.93
DILUTED NET INCOME OF ARLP PER LIMITED PARTNER UNIT (in dollars per unit)	0.64	0.82	1.80	1.93
DISTRIBUTIONS PAID PER LIMITED PARTNER UNIT (in dollars per unit)	$ 0.5150	$ 0.4375	$ 1.0250	$ 0.8750
WEIGHTED AVERAGE NUMBER OF UNITS OUTSTANDING - BASIC (in units)	131,279,910	74,597,036	131,050,836	74,550,426
WEIGHTED AVERAGE NUMBER OF UNITS OUTSTANDING - DILUTED (in units)	131,279,910	74,597,036	131,050,836	74,550,426
Coal
SALES AND OPERATING REVENUES:
Revenues	$ 475,925	$ 382,262	$ 899,535	$ 821,006
EXPENSES:
Operating expenses (excluding depreciation, depletion and amortization)	311,201	237,904	588,439	499,931
Transportation revenues
SALES AND OPERATING REVENUES:
Revenues	27,532	7,328	47,317	16,924
EXPENSES:
Operating expenses (excluding depreciation, depletion and amortization)	27,532	7,328	47,317	16,924
Other sales and operating revenues
SALES AND OPERATING REVENUES:
Revenues	$ 12,680	$ 9,130	$ 26,407	$ 21,870

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
CONDENSED CONSOLIDATED STATEMENTS OF INCOME
Interest expense, interest capitalized	$ 296	$ 166	$ 561	$ 247

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
NET INCOME		$ 86,377	$ 63,352	$ 242,433	$ 168,402
OTHER COMPREHENSIVE INCOME/(LOSS):
Total adjustments				2,033
OTHER COMPREHENSIVE INCOME		1,016	252	2,033	505
COMPREHENSIVE INCOME		87,393	63,604	244,466	168,907
Less: Comprehensive income attributable to noncontrolling interest		(187)	(122)	(335)	(270)
COMPREHENSIVE INCOME ATTRIBUTABLE TO ARLP		87,206	63,482	244,131	168,637
Defined benefit pension plan
OTHER COMPREHENSIVE INCOME/(LOSS):
Amortization of prior service cost (1)	[1]	47	47	94	94
Amortization of net actuarial loss (gain) (1)	[1]	969	772	1,938	1,545
Total adjustments		$ 1,016	819	2,032	1,639
Pneumoconiosis benefits
OTHER COMPREHENSIVE INCOME/(LOSS):
Amortization of net actuarial loss (gain) (1)	[1]		(567)	1	(1,134)
Total adjustments			$ (567)	$ 1	$ (1,134)
[1]	Amortization of prior service cost and net actuarial gain or loss is included in the computation of net periodic benefit cost (see Notes 12 and 14 for additional details).

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended		7 Months Ended	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Aug. 14, 2018	Dec. 31, 2017
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
CASH FLOWS FROM OPERATING ACTIVITIES	$ 373,244	$ 294,478
Property, plant and equipment:
Capital expenditures	(120,646)	(67,517)
Increase in accounts payable and accrued liabilities	2,376	2,411
Proceeds from sale of property, plant and equipment	477	540
Contributions to equity method investments	(11,400)	(12,587)
Distributions received from investments in excess of cumulative earnings	1,191	1,829
Net cash used in investing activities	(128,002)	(75,324)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under securitization facility	112,600	75,700
Payments under securitization facility	(123,500)	(100,000)
Payments on term loan		(50,000)
Borrowings under revolving credit facilities	70,000	40,000
Payments under revolving credit facilities	(100,000)	(295,000)
Borrowings under long-term debt		400,000
Payment on long-term debt		(145,000)
Payments on capital lease obligations	(14,952)	(13,389)
Payment of debt issuance costs		(15,033)
Payment for debt extinguishment		(8,148)
Payment for purchase of units under unit repurchase program	(7,639)
Contributions to consolidated company from affiliate noncontrolling interest		251
Net settlement of withholding taxes on issuance of units in deferred compensation plans	(2,081)	(2,988)
Cash contributions by General Partners	41	905
Cash contribution by affiliated entity	2,142
Cash obtained in Simplification Transactions	1,139
Distributions paid to Partners	(137,443)	(106,440)	$ (137,443)	$ (240,812)
Other	(1,080)	(337)
Net cash used in financing activities	(200,773)	(219,479)
NET CHANGE IN CASH AND CASH EQUIVALENTS	44,469	(325)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	6,756	39,782	$ 6,756	39,782
CASH AND CASH EQUIVALENTS AT END OF PERIOD	51,225	39,457		$ 6,756
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	19,934	11,469
Cash paid for income taxes	34	7
NON-CASH INVESTING AND FINANCING ACTIVITY:
Accounts payable for purchase of property, plant and equipment	18,012	10,643
Assets acquired by capital lease	835
Market value of common units issued under deferred compensation plans before tax withholding requirements	$ 6,142	$ 8,149

ORGANIZATION AND PRESENTATION

ORGANIZATION AND PRESENTATION	6 Months Ended
	Jun. 30, 2018
ORGANIZATION AND PRESENTATION
ORGANIZATION AND PRESENTATION	1. Significant Relationships Referenced in Notes to Condensed Consolidated Financial Statements · References to "we," "us," "our" or "ARLP Partnership" mean the business and operations of Alliance Resource Partners, L.P., the parent company, as well as its consolidated subsidiaries. · References to "ARLP" mean Alliance Resource Partners, L.P., individually as the parent company, and not on a consolidated basis. · References to "MGP" mean Alliance Resource Management GP, LLC, ARLP's sole general partner and, prior to the Exchange Transaction discussed below, its managing general partner. · References to "SGP" mean Alliance Resource GP, LLC, ARLP's special general partner prior to the Exchange Transaction discussed below and the holder of approximately 34.48% of the outstanding AHGP common units prior to the Simplification Transactions discussed below. SGP is indirectly wholly owned by Joseph W. Craft III, the President and Chief Executive Officer and a Director of MGP, and Kathleen S. Craft, who are collectively referred to in such capacity as the "Owners of SGP." · References to "Intermediate Partnership" mean Alliance Resource Operating Partners, L.P., the intermediate partnership of Alliance Resource Partners, L.P. · References to "Alliance Resource Properties" mean Alliance Resource Properties, LLC, the land-holding company for the mining operations of Alliance Resource Operating Partners, L.P. · References to "Alliance Coal" mean Alliance Coal, LLC, the holding company for the mining operations of Alliance Resource Operating Partners, L.P. · References to "AHGP" mean Alliance Holdings GP, L.P., individually, as the parent company of MGP prior to the Simplification Transactions discussed below, as a wholly owned subsidiary of ARLP subsequent to the Simplification Transactions, and not on a consolidated basis before or after the Simplification Transactions. Organization ARLP is a Delaware limited partnership listed on the NASDAQ Global Select Market under the ticker symbol "ARLP." ARLP was formed in May 1999 and completed its initial public offering on August 19, 1999 when it acquired substantially all of the coal production and marketing assets of Alliance Resource Holdings, Inc., a Delaware corporation ("ARH"), and its subsidiaries. We are managed by our sole general partner, MGP, a Delaware limited liability company which holds a non-economic general partner interest in ARLP. Prior to the Simplification Transactions, MGP was a wholly owned indirect subsidiary of AHGP. Alliance GP, LLC ("AGP"), which is indirectly wholly owned by Mr. Craft, was the general partner of AHGP prior to the Simplification Transactions and became the sole owner of MGP subsequent to the transactions. See discussions under Partnership Simplification regarding changes in ownership of ARLP and MGP as a result of the Exchange Transaction and Simplification Transactions. Partnership Simplification On July 28, 2017, the conflicts committee of the board of directors of MGP and AGP's board of directors approved a transaction to simplify our partnership structure. Pursuant to that transaction, which closed on the date approved, MGP contributed to ARLP all of its incentive distribution rights ("IDRs") and its 0.99% managing general partner interest in ARLP in exchange for 56,100,000 ARLP common units and a non-economic general partner interest in ARLP. In conjunction with this transaction and on the same economic basis as MGP, SGP also contributed to ARLP its 0.01% general partner interests in both ARLP and the Intermediate Partnership in exchange for 28,141 ARLP common units (collectively the "Exchange Transaction"). On February 22, 2018, MGP's board of directors and the board of directors of AGP approved a simplification agreement (the "Simplification Agreement"), pursuant to which, among other things, through a series of transactions (the "Simplification Transactions"): i. AHGP would become a wholly owned subsidiary of ARLP, ii. all of the issued and outstanding AHGP common units would be canceled and converted into the right to receive the ARLP common units held by AHGP and its subsidiaries, iii. in exchange for a number of ARLP common units calculated pursuant to the Simplification Agreement, MGP's 1.0001% general partner interest in our Intermediate Partnership and MGP's 0.001% managing member interest in our subsidiary, Alliance Coal, would be contributed to us, and iv. MGP would remain ARLP's sole general partner and would be a wholly owned subsidiary of AGP, and thus no control, management, or governance changes with respect to our business would occur. The Simplification Agreement and the transactions contemplated thereby were approved by the written consent of approximately 68% of the holders of AHGP common units outstanding as of April 25, 2018, the record date for the consent solicitation. On May 31, 2018, ARLP, AHGP and the other parties to the Simplification Agreement completed the transactions contemplated by the Simplification Agreement. As part of the Simplification Transactions, (i) each AHGP common unit that was issued and outstanding at the effective time of the Simplification Transactions was canceled and converted into the right to receive a portion of the ARLP common units held by AHGP and its subsidiaries, and (ii) SGP became the sole limited partner in AHGP. Each outstanding AHGP common unit, other than certain AHGP common units held by the Owners of SGP, converted into the right to receive approximately 1.4782 ARLP common units held by AHGP and its subsidiaries. The remaining AHGP common units held by the Owners of SGP were canceled and converted into the right to receive 29,188,997 ARLP common units which equaled (i) the product of the number of certain AHGP common units held by the Owners of SGP multiplied by 1.4782, minus (ii) 1,322,388 ARLP common units. In addition, ARLP issued 1,322,388 ARLP common units to the Owners of SGP in exchange for causing SGP to contribute to ARLP its remaining limited partner interest in AHGP, which included AHGP's indirect ownership of a 1.0001% general partner interest in the Intermediate Partnership and a 0.001% managing member interest in Alliance Coal, resulting in an overall exchange ratio to the Owners of SGP equal to that of the other AHGP unitholders. Upon the issuance of ARLP common units to the Owners of SGP in exchange for the limited partner interest in AHGP, ARLP became a) the sole limited partner of AHGP and b) through AHGP, the indirect owner of a 1.0001% general partner interest in the Intermediate Partnership and a 0.001% managing member interest in Alliance Coal. The Simplification Transactions are accounted for prospectively as an exchange of equity interests between entities under common control. Since ARLP and AHGP were under common control both before and after the Simplification Transactions, no fair value adjustment was made to the assets or liabilities of AHGP and its subsidiaries and no gain or loss was recognized on our condensed consolidated financial statements. Basis of Presentation The accompanying condensed consolidated financial statements include the accounts and operations of the ARLP Partnership and present our financial position as of June 30, 2018 and December 31, 2017, the results of our operations and comprehensive income for the three and six months ended June 30, 2018 and 2017, and the cash flows for the six months ended June 30, 2018 and 2017. All intercompany transactions and accounts have been eliminated. For the periods presented prior to the Simplification Transactions, MGP's interests in both Alliance Coal and the Intermediate Partnership are reported as part of the general partner's interest in the ARLP Partnership's condensed consolidated financial statements. For the periods presented prior to the Exchange Transaction, MGP's managing general partner interest and IDRs in ARLP and the SGP's special general partner interests in ARLP and the Intermediate Partnership are also reported as part of the general partners' interest in the ARLP Partnership's condensed consolidated financial statements. These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these condensed consolidated financial statements reflect all normal recurring adjustments necessary for a fair presentation of the results for the periods presented. Results for interim periods are not necessarily indicative of results to be expected for the full year ending December 31, 2018. These condensed consolidated financial statements and notes are prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and do not include all of the information normally included with financial statements prepared in accordance with generally accepted accounting principles ("GAAP") of the United States. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2017. Use of Estimates The preparation of the ARLP Partnership's condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures in our condensed consolidated financial statements. Actual results could differ from those estimates. Investments Our investments and ownership interests in equity securities without readily determinable fair values in entities in which we do not have a controlling financial interest or significant influence are accounted for using a measurement alternative other than fair value which is historical cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same entity. Distributions received on those investments are recorded as income unless those distributions are considered a return on investment, in which case the historical cost is reduced. We account for our ownership interests in Kodiak Gas Services, LLC ("Kodiak") as equity securities without readily determinable fair values. See Note 8 – Investments for further discussion of this investment. Our investments and ownership interests in entities in which we do not have a controlling financial interest are accounted for under the equity method of accounting if we have the ability to exercise significant influence over the entity. Investments accounted for under the equity method are initially recorded at cost, and the difference between the basis of our investment and the underlying equity in the net assets of the joint venture at the investment date, if any, is amortized over the lives of the related assets that gave rise to the difference. Our equity method investments include AllDale Minerals, LP ("AllDale I") and AllDale Minerals II, LP ("AllDale II") (collectively "AllDale Minerals"), both held by our affiliate Cavalier Minerals JV, LLC ("Cavalier Minerals"), and AllDale Minerals III, LP ("AllDale III") which is held through our subsidiary, Alliance Minerals, LLC ("Alliance Minerals"). AllDale III and AllDale Minerals are collectively referred to as the "AllDale Partnerships." See Note 8 – Investments for further discussion of these equity method investments. We review our equity securities and our equity method investments for impairment whenever events or changes in circumstances indicate a loss in the value of the investment may be other-than-temporary. Revenue Recognition Revenues from coal supply contracts with customers are recognized at the point in time when control of the coal passes to the customer. We have determined that each ton of coal represents a separate and distinct performance obligation. Our coal supply contracts and other sales and operating revenue contracts vary in length from short-term to long-term contracts and do not typically have significant financing components. Transportation revenues represent the fulfillment costs incurred for the services provided to customers through third-party carriers and for which we are directly reimbursed. Other sales and operating revenues primarily consist of transloading fees, administrative service revenues from our affiliates, mine safety services and products, other coal contract fees and other handling and service fees. Performance obligations under these contracts are typically satisfied upon transfer of control of the goods or services to our customer which is determined by the contract and could be upon shipment or upon delivery. The estimated transaction price from each of our contracts is based on the total amount of consideration we expect to be entitled to under the contract. Included in the transaction price for certain coal supply contracts is the impact of variable consideration, including quality price adjustments, handling services, government imposition claims, per ton price fluctuations based on certain coal sales price indices and anticipated payments in lieu of shipments. We have constrained the expected value of variable consideration in our estimation of transaction price and only included this consideration to the extent that it is probable that a significant revenue reversal will not occur. The estimated transaction price for each contract is allocated to our performance obligations based on relative standalone selling prices determined at contract inception. Variable consideration is allocated to a specific part of the contract in many instances, such as if the variable consideration is based on production activities for coal delivered during a certain period or the outcome of a customer's ability to accept coal shipments over a certain period. Contract assets are recorded as trade receivables and reported separately in our consolidated balance sheet from other contract assets as title passes to the customer and our right to consideration becomes unconditional. Payments for coal shipments are typically due within two to four weeks of performance. We typically do not have material contract assets that are stated separately from trade receivables as our performance obligations are satisfied as control of the goods or services passes to the customer thereby granting us an unconditional right to receive consideration. Contract liabilities relate to consideration received in advance of the satisfaction of our performance obligations. Contract liabilities are recognized as revenue at the point in time when control of the good or service passes to the customer.

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS	6 Months Ended
	Jun. 30, 2018
NEW ACCOUNTING STANDARDS
NEW ACCOUNTING STANDARDS	2. New Accounting Standards Issued and Adopted In March 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-07, Compensation–Retirement Benefits (Topic 715) ("ASU 2017-07"). ASU 2017-07 requires that an employer disaggregate the service cost component from the other components of net benefit cost. It also provides explicit guidance on how to present the service cost component and the other components of net benefit cost in the income statement and allows only the service cost component of net benefit cost to be eligible for capitalization. ASU 2017-07 is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The adoption of ASU 2017-07 did not have a material impact on our condensed consolidated financial statements. The new presentation requirements in the guidance were applied retrospectively to all periods presented using the amounts of other components of net benefit cost previously disclosed in prior period footnotes. The requirement under the guidance to only capitalize the service cost component was applied prospectively. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10), Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 will require entities to measure equity investments at fair value and recognize any changes in fair value in net income. The guidance removes the cost method of accounting for equity investments without a readily determinable fair value, but provides a new measurement alternative where entities may choose to measure those investments at cost, less any impairment, plus or minus any changes resulting from observable price changes in transactions for the same issuer. ASU 2016-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The adoption of ASU 2016-01 did not have a material impact on our condensed consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). ASU 2014-09 is a new revenue recognition standard that provides a five-step analysis of transactions to determine when and how revenue is recognized. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The adoption of the new standard did not have a material impact on our condensed consolidated financial statements, but requires expanded disclosures including presenting, by type and by segment, revenues for all periods presented and expected revenues by year for performance obligations that are unsatisfied or partially unsatisfied as of the date of presentation. The new standard allows for two methods of adoption: a full retrospective adoption method and a modified retrospective method. We elected to use the modified retrospective method of adoption, which allows a cumulative effect adjustment to equity as of the date of adoption. As there was no change in the recognition pattern of our revenues, we did not have a cumulative effect adjustment upon adoption of the new standard. See Note 10 – Revenue from Contracts with Customers for additional information. New Accounting Standards Issued and Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments–Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). ASU 2016-13 changes the impairment model for most financial assets and certain other instruments to require the use of a new forward-looking "expected loss" model that generally will result in earlier recognition of allowances for losses. The new standard will require disclosure of significantly more information related to these items. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for the fiscal year beginning after December 15, 2018, including interim periods. We are currently evaluating the effect of adopting ASU 2016-13, but do not anticipate it will have a material impact on our condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 increases transparency and comparability among organizations by requiring lessees to record right-to-use assets and corresponding lease liabilities on the balance sheet and disclosing key information about lease arrangements. The new guidance will classify leases as either finance or operating (similar to current standard's "capital" or "operating" classification), with classification affecting the pattern of income recognition in the statement of income. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. The FASB continues to issue clarifications, updates and implementation guidance to ASU 2016-02 which we continue to monitor, such as ASU 2018-01, Leases (Topic 842) ("ASU 2018-01") and ASU 2018-11, Leases (Topic 842) ("ASU 2018-11") which provides practical expedients for transition to Topic 842. ASU 2018-01 allows for companies that did not previously recognize land easements as leases to continue this practice for existing leases, but will still require the evaluation of new lease arrangements, including land easements. ASU 2018-11 provides an option to apply the transition provisions of the new standard at its adoption date instead of at the earliest comparative period presented and permits lessors to not separate nonlease components from the associated lease component if certain conditions are met. In 2017 and continuing into 2018, we established an assessment team to determine the effect of adopting ASU 2016-02. As part of the assessment process, management has provided education and guidance to business units regarding the new standard. We have compiled our current population of leases and are in the process of reviewing this population in addition to ongoing efforts to update the population for new leases. We are in the process of developing internal controls relating to our implementation and ongoing accounting for leases. In addition to monitoring FASB activity regarding ASU 2016-02, we are continuing to monitor various non-authoritative groups with respect to implementation issues that could affect our assessment.

CONTINGENCIES

CONTINGENCIES	6 Months Ended
	Jun. 30, 2018
CONTINGENCIES
CONTINGENCIES	3. On March 9, 2018, we finalized an agreement with a customer and certain of its affiliates to settle breach of contract litigation we initiated in January 2015. The agreement provided for a $93.0 million cash payment to us, execution of a new coal supply agreement with the customer, continued export transloading capacity for our Appalachian mines and the rights to acquire certain coal reserves for $2.0 million from an affiliate of the customer. The $93.0 million cash payment we received in March was the total compensation recorded in our condensed consolidated statements of income for the agreement. We have paid or accrued in total, $13.0 million of legal fees and associated incentive compensation costs related to this settlement which resulted in a net gain of $80.0 million reflected in the Settlement gain line item in our condensed consolidated statements of income. Various lawsuits, claims and regulatory proceedings incidental to our business are pending against the ARLP Partnership. We record accruals for potential losses related to these matters when, in management's opinion, such losses are probable and reasonably estimable. Based on known facts and circumstances, we believe the ultimate outcome of these outstanding lawsuits, claims and regulatory proceedings will not have a material adverse effect on our financial condition, results of operations or liquidity. However, if the results of these matters were different from management's current opinion and in amounts greater than our accruals, then they could have a material adverse effect.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2018
INVENTORIES
INVENTORIES	4. Inventories consist of the following: June 30, December 31, 2018 2017 (in thousands) Coal $ 30,883 $ 22,825 Supplies (net of reserve for obsolescence of $5,304 and $5,149, respectively) 37,528 37,450 Total inventories, net $ 68,411 $ 60,275

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2018
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	5. The following table summarizes our fair value measurements within the hierarchy: June 30, 2018 December 31, 2017 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (in thousands) Measured on a recurring basis: Contingent consideration $ — $ — $ 6,800 $ — $ — $ 6,800 Additional disclosures: Long-term debt — 497,154 — — 541,147 — Total $ — $ 497,154 $ 6,800 $ — $ 541,147 $ 6,800 The carrying amounts for cash equivalents, accounts receivable, accounts payable, accrued and other liabilities, due from affiliates and due to affiliates approximate fair value due to the short maturity of those instruments. The estimated fair value of our long-term debt, including current maturities, is based on interest rates that we believe are currently available to us in active markets for issuance of debt with similar terms and remaining maturities (See Note 6 – Long-Term Debt). The fair value of debt, which is based upon these interest rates, is classified as a Level 2 measurement under the fair value hierarchy. The estimated fair value of our contingent consideration arrangement is based on a probability-weighted discounted cash flow model. The assumptions in the model include a risk-adjusted discount rate, forward coal sales price curves, cost of debt and probabilities of meeting certain contractual threshold coal sales prices. The fair value measurement is based on significant inputs not observable in active markets and thus represents a Level 3 fair value measurement under the fair value hierarchy.

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2018
LONG-TERM DEBT
LONG-TERM DEBT	6. Long-term debt consists of the following: Unamortized Discount and Principal Debt Issuance Costs June 30, December 31, June 30, December 31, 2018 2017 2018 2017 (in thousands) Revolving Credit facility $ — $ 30,000 $ (6,280) $ (7,356) Senior notes 400,000 400,000 (6,250) (6,707) Securitization facility 61,500 72,400 — — 461,500 502,400 (12,530) (14,063) Less current maturities (61,500) (72,400) — — Total long-term debt $ 400,000 $ 430,000 $ (12,530) $ (14,063) On January 27, 2017, our Intermediate Partnership entered into a Fourth Amended and Restated Credit Agreement (the "Credit Agreement") with various financial institutions. The Credit Agreement provides for a $494.75 million revolving credit facility, including a sublimit of $125 million for the issuance of letters of credit and a sublimit of $15.0 million for swingline borrowings (the "Revolving Credit Facility"), with a termination date of May 23, 2019. The Credit Agreement was amended on April 3, 2017 to extend the termination date of the Revolving Credit Facility as to $461.25 million of the $494.75 million of commitments to May 23, 2021 and effectuate certain other changes. The Credit Agreement is guaranteed by all of the material direct and indirect subsidiaries of our Intermediate Partnership, and is secured by substantially all of the Intermediate Partnership's assets. Borrowings under the Revolving Credit Facility bear interest, at the option of the Intermediate Partnership, at either (i) the Base Rate at the greater of three benchmarks or (ii) a Eurodollar Rate, plus margins for (i) or (ii), as applicable, that fluctuate depending upon the ratio of Consolidated Debt to Consolidated Cash Flow (each as defined in the Credit Agreement). The Eurodollar Rate, with applicable margin, under the Credit Facility was 4.44% as of June 30, 2018. At June 30, 2018, we had $8.1 million of letters of credit outstanding with $486.7 million available for borrowing under the Revolving Credit Facility. We currently incur an annual commitment fee of 0.35% on the undrawn portion of the Revolving Credit Facility. We utilize the Revolving Credit Facility, as appropriate, for working capital requirements, capital expenditures and investments, scheduled debt payments and distribution payments. The Credit Agreement contains various restrictions affecting our Intermediate Partnership and its subsidiaries including, among other things, restrictions on incurrence of additional indebtedness and liens, sale of assets, investments, mergers and consolidations and transactions with affiliates, in each case subject to various exceptions, and the payment of cash distributions by our Intermediate Partnership if such payment would result in a certain fixed charge coverage ratio (as defined in the Credit Agreement). The Credit Agreement requires the Intermediate Partnership to maintain (a) a debt to cash flow ratio of not more than 2.5 to 1.0 and (b) a cash flow to interest expense ratio of not less than 3.0 to 1.0, in each case, during the four most recently ended fiscal quarters. The debt to cash flow ratio and cash flow to interest expense ratio were 0.75 to 1.0 and 16.6 to 1.0, respectively, for the trailing twelve months ended June 30, 2018. We remain in compliance with the covenants of the Credit Agreement as of June 30, 2018. On April 24, 2017, the Intermediate Partnership and Alliance Resource Finance Corporation (as co-issuer), a wholly owned subsidiary of the Intermediate Partnership ("Alliance Finance"), issued an aggregate principal amount of $400.0 million of senior unsecured notes due 2025 ("Senior Notes") in a private placement to qualified institutional buyers. The Senior Notes have a term of eight years, maturing on May 1, 2025 (the "Term") and accrue interest at an annual rate of 7.5%. Interest is payable semi-annually in arrears on each May 1 and November 1. The indenture governing the Senior Notes contains customary terms, events of default and covenants relating to, among other things, the incurrence of debt, the payment of distributions or similar restricted payments, undertaking transactions with affiliates and limitations on asset sales. At any time prior to May 1, 2020, the issuers of the Senior Notes may redeem up to 35% of the aggregate principal amount of the Senior Notes with the net cash proceeds of one or more equity offerings at a redemption price equal to 107.5% of the principal amount redeemed, plus accrued and unpaid interest, if any, to the redemption date. The issuers of the Senior Notes may also redeem all or a part of the notes at any time on or after May 1, 2020, at redemption prices set forth in the indenture governing the Senior Notes. At any time prior to May 1, 2020, the issuers of the Senior Notes may redeem the Senior Notes at a redemption price equal to the principal amount of the Senior Notes plus a "make-whole" premium, plus accrued and unpaid interest, if any, to the redemption date. On December 5, 2014, certain direct and indirect wholly owned subsidiaries of our Intermediate Partnership entered into a $100.0 million accounts receivable securitization facility ("Securitization Facility"). Under the Securitization Facility, certain subsidiaries sell trade receivables on an ongoing basis to our Intermediate Partnership, which then sells the trade receivables to AROP Funding, LLC ("AROP Funding"), a wholly owned bankruptcy-remote special purpose subsidiary of our Intermediate Partnership, which in turn borrows on a revolving basis up to $100.0 million secured by the trade receivables. After the sale, Alliance Coal, as servicer of the assets, collects the receivables on behalf of AROP Funding. The Securitization Facility bears interest based on a Eurodollar Rate. It was renewed in January 2018 and matures in January 2019. At June 30, 2018, we had $61.5 million outstanding under the Securitization Facility. On October 6, 2015, Cavalier Minerals (see Note 7 – Variable Interest Entities) entered into a credit agreement (the "Cavalier Credit Agreement") with Mineral Lending, LLC ("Mineral Lending") for a $100.0 million line of credit (the "Cavalier Credit Facility"). Mineral Lending is an entity owned by (a) Alliance Resource Holdings II, Inc. ("ARH II," the parent of ARH), (b) an entity owned by an officer of ARH who is also a director of ARH II ("ARH Officer") and (c) foundations established by the President and Chief Executive Officer of MGP and Kathleen S. Craft. There is no commitment fee under the facility. Mineral Lending's obligation to make the line of credit available terminates no later than October 6, 2019. Borrowings under the Cavalier Credit Facility bear interest at a one month LIBOR rate plus 6% with interest payable quarterly, and mature on September 30, 2024, at which time all amounts then outstanding are required to be repaid. The Cavalier Credit Agreement requires repayment of the principal balance beginning in 2018, in quarterly payments of an amount equal to the greater of $1.3 million initially, escalated to $2.5 million after two years, or fifty percent of Cavalier Minerals' excess cash flow. To secure payment of the facility, Cavalier Minerals pledged all of its partnership interests, owned or later acquired, in AllDale Minerals. Cavalier Minerals may prepay the Cavalier Credit Facility at any time in whole or in part subject to terms and conditions described in the Cavalier Credit Agreement. As of June 30, 2018, Cavalier Minerals had not drawn on the Cavalier Credit Facility. Alliance Minerals has the right to require Cavalier Minerals to draw the full amount available under the Cavalier Credit Facility and distribute the proceeds to the members of Cavalier Minerals, including Alliance Minerals.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	6 Months Ended
	Jun. 30, 2018
VARIABLE INTEREST ENTITIES
VARIABLE INTEREST ENTITIES	7. Cavalier Minerals On November 10, 2014, our subsidiary, Alliance Minerals, and Bluegrass Minerals Management, LLC ("Bluegrass Minerals") entered into a limited liability company agreement (the "Cavalier Agreement") to create Cavalier Minerals, which was formed to indirectly acquire oil and gas mineral interests, initially through its 71.7% noncontrolling ownership interest in AllDale I and subsequently through its 72.8% noncontrolling ownership interest in AllDale II. Bluegrass Minerals is owned and controlled by the ARH Officer discussed in Note 6 – Long-Term Debt and is Cavalier Minerals' managing member. Alliance Minerals and Bluegrass Minerals initially committed funding of $48.0 million and $2.0 million, respectively, to Cavalier Minerals, and Cavalier Minerals committed funding of $49.0 million to AllDale I. On October 6, 2015, Alliance Minerals and Bluegrass Minerals committed to fund an additional $96.0 million and $4.0 million, respectively, to Cavalier Minerals, and Cavalier Minerals committed to fund $100.0 million to AllDale II. Alliance Minerals and Bluegrass Minerals contributed $143.1 million and $6.0 million, respectively, to Cavalier Minerals, which sufficiently completed funding to Cavalier Minerals for these commitments. In accordance with the Cavalier Agreement, Bluegrass Minerals is entitled to receive an incentive distribution from Cavalier Minerals equal to 25% of all distributions (including in liquidation) after all members have recovered their investment. The incentive distributions are reduced by certain distributions received by Bluegrass Minerals or its owner from AllDale Minerals Management, LLC and AllDale Minerals Management II, LLC, the general partners of AllDale I and AllDale II. Distributions paid to Alliance Minerals and Bluegrass Minerals from Cavalier Minerals for each period presented are as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Alliance Minerals $ 4,665 $ 3,521 $ 8,553 $ 8,084 Bluegrass Minerals 194 147 356 337 Alliance Minerals' ownership interest in Cavalier Minerals is 96%. The remainder of the equity ownership is held by Bluegrass Minerals. We have consolidated Cavalier Minerals' financial results as we concluded that Cavalier Minerals is a variable interest entity ("VIE") and we are the primary beneficiary because neither Bluegrass Minerals nor Alliance Minerals individually has both the power and the benefits related to Cavalier Minerals and we are most closely aligned with Cavalier Minerals through our substantial equity ownership. Bluegrass Minerals' equity ownership of Cavalier Minerals is accounted for as noncontrolling ownership interest in our condensed consolidated balance sheets. In addition, earnings attributable to Bluegrass Minerals are recognized as noncontrolling interest in our condensed consolidated statements of income. WKY CoalPlay On November 17, 2014, SGP Land, LLC ("SGP Land"), a wholly owned subsidiary of SGP, and two limited liability companies ("Craft Companies") owned by irrevocable trusts established by Mr. Craft, entered into a limited liability company agreement to form WKY CoalPlay, LLC ("WKY CoalPlay"). WKY CoalPlay was formed, in part, to purchase and lease coal reserves. WKY CoalPlay is managed by the ARH Officer discussed in Note 6 – Long-Term Debt, who is also an employee of SGP Land and trustee of the irrevocable trusts owning the Craft Companies. In December 2014 and February 2015, we entered into various coal reserve leases with WKY CoalPlay. During the six months ended June 30, 2018, we paid $10.8 million of advanced royalties to WKY CoalPlay. As of June 30, 2018, we had $40.6 million of advanced royalties outstanding under the leases, which is reflected in the Advance royalties, net line items in our condensed consolidated balance sheets. We have concluded that WKY CoalPlay is a VIE because of our ability to exercise options to acquire reserves under lease with WKY CoalPlay, which is not within the control of the equity holders and, if it occurs, could potentially limit the expected residual return to the owners of WKY CoalPlay. We do not have any economic or governance rights related to WKY CoalPlay and our options that provide us with a variable interest in WKY CoalPlay's reserve assets do not give us any rights that constitute power to direct the primary activities that most significantly impact WKY CoalPlay's economic performance. SGP Land has the sole ability to replace the manager of WKY CoalPlay at its discretion and therefore has power to direct the activities of WKY CoalPlay. Consequently, we concluded that SGP Land is the primary beneficiary of WKY CoalPlay. Alliance Coal and the Intermediate Partnership On May 31, 2018, as part of the Simplification Transactions discussed in Note 1 – Organization and Presentation, Alliance Coal and the Intermediate Partnership became wholly owned subsidiaries of ARLP and thus we no longer consider them variable interest entities.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2018
INVESTMENTS
INVESTMENTS	8. AllDale Minerals In November 2014, Cavalier Minerals (see Note 7 – Variable Interest Entities) was created to indirectly purchase, through its equity investments in AllDale Minerals, oil and gas mineral interests in various geographic locations within producing basins in the continental U.S. In February 2017, Alliance Minerals, which is included in our Other and Corporate category (see Note 15 – Segment Information), committed to directly (rather than through Cavalier Minerals) invest $30.0 million in AllDale III which was created for similar investment purposes. We account for our ownership interest in the income or loss of the AllDale Partnerships as equity method investments. We record equity income or loss based on the AllDale Partnerships' individual distribution structures. The changes in our aggregate equity method investment in the AllDale Partnerships for each of the periods presented were as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Beginning balance $ 158,669 $ 147,052 $ 147,964 $ 138,817 Contributions — 3,300 11,400 12,587 Equity method investment income 4,839 2,916 8,575 6,616 Distributions received (5,138) (3,676) (9,569) (8,428) Ending balance $ 158,370 $ 149,592 $ 158,370 $ 149,592 Kodiak On July 19, 2017, Alliance Minerals purchased $100 million of Series A-1 Preferred Interests from Kodiak, a privately-held company providing large-scale, high-utilization gas compression assets to customers operating primarily in the Permian Basin. This structured investment provides us with a quarterly cash or payment-in-kind return. Our ownership interests in Kodiak are senior to all other Kodiak equity interests and subordinate only to Kodiak's senior secured debt facility. We account for our ownership interests in Kodiak as equity securities without readily determinable fair values. It is not practicable to estimate the fair value of our investment in Kodiak because of the lack of a quoted market price for our ownership interests, therefore we use a measurement alternative other than fair value to account for our investment. The changes in our investment in Kodiak for each of the periods presented were as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2018 (in thousands) Beginning balance $ 110,122 $ 106,398 Payment-in-kind distributions received 3,854 7,578 Ending balance $ 113,976 $ 113,976

PARTNERS' CAPITAL

PARTNERS' CAPITAL	6 Months Ended
	Jun. 30, 2018
PARTNERS' CAPITAL
PARTNERS' CAPITAL	9. Distributions Distributions paid or declared during 2017 and 2018 were as follows: Payment Date Per Unit Cash Distribution Total Cash Distribution (in thousands) February 14, 2017 $ $ 53,224 May 15, 2017 53,216 August 14, 2017 66,844 November 14, 2017 67,528 Total $ $ 240,812 February 14, 2018 $ $ 68,396 May 15, 2018 69,047 August 14, 2018 (1) — Total $ $ 137,443 (1) On July 30, 2018, we declared this quarterly distribution payable on August 14, 2018 to all unitholders of record as of August 7, 2018. Simplification Transaction On May 31, 2018, as part of the Simplification Transactions discussed in Note 1 – Organization and Presentation, ARLP issued 1,322,388 ARLP common units to the Owners of SGP in exchange for causing SGP to contribute to ARLP all of SGP's limited partner interests in AHGP, which included AHGP's indirect ownership of a 1.0001% general partner interest in the Intermediate Partnership and a 0.001% managing member interest in Alliance Coal. Unit Repurchase Program In May 2018, the MGP board of directors approved the establishment of a unit repurchase program authorizing us to repurchase up to $100 million of ARLP common units. The program has no time limit and we may repurchase units from time to time in the open market or in other privately negotiated transactions. The unit repurchase program authorization does not obligate us to repurchase any dollar amount or number of units. As of June 30, 2018, we had repurchased 383,599 units at an average unit price of $19.89 for an aggregate purchase price of $7.6 million. Total units repurchased includes the repurchase of 35 units representing fractional units as part of the Simplification Transactions which are not part of the unit repurchase program. Affiliated Entity Contribution On June 29, 2018, an affiliated entity controlled by Mr. Craft and its members contributed 467,018 ARLP common units and $2.1 million to us for the purpose of funding certain general and administrative expenses. Change in Partners' Capital The following table presents the change in Partners' Capital for the six months ended June 30, 2018: Accumulated Number of Limited General Other Limited Partner Partners' Partners' Comprehensive Noncontrolling Total Partners’ Units Capital Capital Income (Loss) Interest Capital Balance at January 1, 2018 130,704,217 $ 1,183,219 $ 14,859 $ (51,940) $ 5,348 $ 1,151,486 Comprehensive income: Net income — 240,538 1,560 — 335 242,433 Actuarially determined long-term liability adjustments — — — 2,033 — 2,033 Total comprehensive income 244,466 Settlement of deferred compensation plans 199,039 (2,745) — — — (2,745) Issuance of units to Owners of SGP in Simplification Transactions 1,322,388 14,742 (15,106) — — (364) Issuance of units to SGP related to Exchange Transaction 20,960 — — — — — Simplification Transactions fees — (60) — — — (60) Contribution of units and cash by affiliated entity (467,018) 2,142 — — — 2,142 Purchase of units under unit repurchase program (383,599) (7,639) — — — (7,639) Common unit-based compensation — 5,903 — — — 5,903 Distributions on deferred common unit-based compensation — (1,972) — — — (1,972) General Partner contribution — — 41 — — 41 Distributions from consolidated company to affiliate noncontrolling interest — — — — (356) (356) Distributions to Partners — (134,117) (1,354) — — (135,471) Balance at June 30, 2018 131,395,987 $ 1,300,011 $ — $ (49,907) $ 5,327 $ 1,255,431

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	6 Months Ended
	Jun. 30, 2018
REVENUE FROM CONTRACTS WITH CUSTOMERS
REVENUE FROM CONTRACTS WITH CUSTOMERS	10. The following table illustrates the disaggregation of our revenues by type, including a reconciliation to our segment presentation as presented in Note 15 – Segment Information, for the three and six months ended June 30, 2018 and 2017. Illinois Other and Basin Appalachia Corporate Elimination Consolidated (in thousands) Three Months Ended June 30, 2018 Coal sales $ 310,464 $ 162,886 $ 9,398 $ (6,823) $ Transportation revenues 26,327 1,203 2 — Other sales and operating revenues 83 723 15,990 (4,116) Total revenues $ 336,874 $ 164,812 $ 25,390 $ (10,939) $ 516,137 Three Months Ended June 30, 2017 Coal sales $ 243,414 $ 133,612 $ 22,325 $ (17,089) $ Transportation revenues 5,986 1,342 — — Other sales and operating revenues 172 752 12,101 (3,895) Total revenues $ 249,572 $ 135,706 $ 34,426 $ (20,984) $ 398,720 Six Months Ended June 30, 2018 Coal sales $ 586,529 $ 308,175 $ 17,109 $ (12,278) $ Transportation revenues 44,598 2,717 2 — Other sales and operating revenues 652 1,552 32,609 (8,406) Total revenues $ 631,779 $ 312,444 $ 49,720 $ (20,684) $ 973,259 Six Months Ended June 30, 2017 Coal sales $ 510,342 $ 301,385 $ 37,573 $ (28,294) $ Transportation revenues 13,841 3,083 — — Other sales and operating revenues 944 1,482 27,452 (8,008) Total revenues $ 525,127 $ 305,950 $ 65,025 $ (36,302) $ 859,800 The following table illustrates the amount of our transaction price for all current coal supply contracts allocated to performance obligations that are unsatisfied or partially unsatisfied as of June 30, 2018 and disaggregated by segment and contract duration. 2021 and 2018 2019 2020 Thereafter Total (in thousands) Illinois Basin coal revenues $ 624,461 $ 440,079 $ 238,386 $ 51,790 $ Appalachia coal revenues 333,844 327,829 160,604 39,685 Other and Corporate coal revenues 27,570 22,609 — — Elimination (19,375) (17,035) — — Total coal revenues (1) $ 966,500 $ 773,482 $ 398,990 $ 91,475 $ 2,230,447 (1) Coal revenues consists of coal sales and transportation revenues. .

NET INCOME OF ARLP PER LIMITED

NET INCOME OF ARLP PER LIMITED PARTNER UNIT	6 Months Ended
	Jun. 30, 2018
NET INCOME OF ARLP PER LIMITED PARTNER UNIT
NET INCOME OF ARLP PER LIMITED PARTNER UNIT	11. We utilize the two-class method in calculating basic and diluted earnings per unit ("EPU"). After the Simplification Transactions, net income of ARLP is only allocated to limited partners and participating securities under deferred compensation plans. Prior to the Simplification Transactions, net income of ARLP was allocated to the general partners, limited partners and participating securities under deferred compensation plans in accordance with their respective partnership ownership percentages, after giving effect to any special income or expense allocations. Prior to the Exchange Transaction, net income of ARLP was also allocated to our general partner, MGP, for incentive distributions. Please see Note 1. Organization and Presentation for more information on the Simplification Transactions and the Exchange Transaction. Our participating securities under deferred compensation plans include outstanding awards under our Long-Term Incentive Plan ("LTIP") and phantom units in notional accounts under our Supplemental Executive Retirement Plan ("SERP") and the MGP Amended and Restated Deferred Compensation Plan for Directors ("Directors' Deferred Compensation Plan") include rights to nonforfeitable distributions or distribution equivalents. In connection with the Exchange Transaction, ARLP amended its partnership agreement to reflect, among other things, cancellation of the IDRs and the economic general partner interest in ARLP and issuance of a non-economic general partner interest to MGP. Under the IDR provisions of our partnership agreement prior to the Exchange Transaction, MGP was entitled to receive 15% of the amount we distributed in excess of $0.1375 per unit, 25% of the amount we distributed in excess of $0.15625 per unit, and 50% of the amount we distributed in excess of $0.1875 per unit. Beginning with distributions declared for the three months ended June 30, 2017, we no longer make distributions with respect to the IDRs. As a result of the Simplification Transactions, MGP no longer holds economic interests in the Intermediate Partnership or Alliance Coal. We no longer make distributions or allocate income and losses to MGP in our calculation of EPU. The following is a reconciliation of net income of ARLP used for calculating basic and diluted earnings per unit and the weighted-average units used in computing EPU for the three and six months ended June 30, 2018 and 2017: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands, except per unit data) Net income of ARLP $ 86,190 $ 63,230 $ 242,098 $ 168,132 Adjustments: MGP's priority distributions (1) — — — (19,216) General partners' equity ownership (1) — (604) (1,560) (2,334) General partners' special allocation of certain general and administrative expenses (2) — — — 800 Limited partners' interest in net income of ARLP 86,190 62,626 240,538 147,382 Less: Distributions to participating securities (1,261) (1,103) (2,532) (2,069) Undistributed earnings attributable to participating securities (343) — (1,898) (1,357) Net income of ARLP available to limited partners $ 84,586 $ 61,523 $ 236,108 $ 143,956 Weighted-average limited partner units outstanding – basic and diluted 131,280 74,597 131,051 74,550 Basic and diluted net income of ARLP per limited partner unit (3) $ 0.64 $ 0.82 $ 1.80 $ 1.93 (1) Amounts for the three and six months ended June 30, 2018 reflect the impact of the Simplification Transactions which ended net income allocations and quarterly cash distributions to MGP after May 31, 2018. Amounts for the three and six months ended June 30, 2017 reflect the impact of the Exchange Transaction ending distributions that would have been paid for the IDRs and a 0.99% general partner interest in ARLP, both of which were held by MGP prior to the Exchange Transaction. For the time period between the Exchange Transaction and the Simplification Transactions, MGP maintained a 1.0001% general partner interest in the Intermediate Partnership and a 0.001% managing member interest in Alliance Coal and thus received quarterly distributions and income and loss allocations during this time period. (2) During the six months ended June 30, 2017, an affiliated entity controlled by Mr. Craft made a capital contribution of $0.8 million to AHGP for the purpose of funding certain general and administrative expenses. Upon AHGP's receipt of the contribution, it contributed the same to MGP, which in turn contributed the same amount to our subsidiary, Alliance Coal. As provided under our partnership agreement, we made a special allocation to MGP of certain general and administrative expenses equal to its contribution. Net income of ARLP allocated to the limited partners was not burdened by this expense. (3) Diluted EPU gives effect to all potentially dilutive common units outstanding during the period using the treasury stock method. Diluted EPU excludes all potentially dilutive units calculated under the treasury stock method if their effect is anti-dilutive. The combined total of LTIP, SERP and Directors' Deferred Compensation Plan units of 1,469 and 1,511 for the three and six months ended June 30, 2018, respectively, and 1,355 and 1,401 for the three and six months ended June 30, 2017, respectively, were considered anti-dilutive under the treasury stock method. On a pro forma basis, as if the Exchange Transaction and the Simplification Transactions had taken place on January 1, 2017, the reconciliation of net income of ARLP to basic and diluted earnings per unit and the weighted-average units used in computing EPU for the three and six months ended June 30, 2018 and 2017 are as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands, except per unit data) Net income of ARLP $ 86,190 $ 63,230 $ 242,098 $ 168,132 Pro forma adjustments (1) (688) (480) (1,265) (968) Pro forma net income of ARLP 85,502 62,750 240,833 167,164 Less: Distributions to participating securities (1,261) (1,103) (2,532) (2,069) Undistributed earnings attributable to participating securities (328) — (1,875) (702) Net income of ARLP available to limited partners (2) $ 83,913 $ 61,647 $ 236,426 $ 164,393 Weighted-average limited partner units outstanding – basic and diluted (2) 132,166 132,048 132,164 132,001 Pro forma basic and diluted net income of ARLP per limited partner unit (3) $ 0.63 $ 0.47 $ 1.79 $ 1.25 (1) Pro forma adjustments to the net income of ARLP primarily represent the elimination of administrative service revenues from AHGP and the inclusion of general and administrative expenses incurred at AHGP. (2) Net income of ARLP available to limited partners reflects net income allocations made for all periods presented based on the ownership structure subsequent to the Simplification Transactions. Accordingly, no general partner income allocations are presented above. Pro forma amounts above also reflect weighted average units outstanding as if the issuance of ARLP common units in the Exchange Transaction and the Simplification Transactions applied to all periods presented. (3) Diluted EPU gives effect to all potentially dilutive common units outstanding during the period using the treasury stock method. Diluted EPU excludes all potentially dilutive units calculated under the treasury stock method if their effect is anti-dilutive. The combined total of LTIP, SERP and Directors' Deferred Compensation Plan units of 1,469 and 1,511 for the three and six months ended June 30, 2018, respectively, and 1,355 and 1,401 for the three and six months ended June 30, 2017, respectively, were considered anti-dilutive under the treasury stock method.

WORKERS' COMPENSATION AND PNEUM

WORKERS' COMPENSATION AND PNEUMOCONIOSIS	6 Months Ended
	Jun. 30, 2018
WORKERS' COMPENSATION AND PNEUMOCONIOSIS
WORKERS' COMPENSATION AND PNEUMOCONIOSIS	12. The changes in the workers' compensation liability, including current and long-term liability balances, for each of the periods presented were as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Beginning balance $ 54,646 $ 47,600 $ 54,439 $ 48,131 Accruals increase 285 12,700 2,926 14,674 Payments (3,048) (2,517) (5,845) (5,442) Interest accretion 364 420 727 840 Valuation loss (1) 695 1,778 695 1,778 Ending balance $ 52,942 $ 59,981 $ 52,942 $ 59,981 (1) Our estimate of the liability for the present value of current workers′ compensation benefits is based on our actuarial calculations. Our actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claim development patterns, mortality, medical costs and interest rates. We conducted a mid-year review of our actuarial assumptions which resulted in a valuation loss in 2018 due to worse than anticipated loss developments related to prior year claims, offset in part by an increase in the discount rate from 3.22% to 3.82%. Our mid-year 2017 actuarial review resulted in a valuation loss primarily attributable to a decrease in the discount rate used to calculate the estimated present value of future obligations from 3.52% at December 31, 2016 to 3.38% at June 30, 2017 and unfavorable changes in claims development. We limit our exposure to traumatic injury claims by purchasing a high deductible insurance policy that starts paying benefits after deductibles for a claim have been met. The deductible level may vary by claim year. Our workers' compensation liability above is presented on a gross basis and does not include our expected receivables on our insurance policy. Our receivables for traumatic injury claims under this policy as of June 30, 2018 are $7.7 million and are included in Other long-term assets on our condensed consolidated balance sheet. Certain of our mine operating entities are liable under state statutes and the Federal Coal Mine Health and Safety Act of 1969, as amended, to pay pneumoconiosis, or black lung, benefits to eligible employees and former employees and their dependents. Components of the net periodic benefit cost for each of the periods presented are as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Service cost $ 632 $ 556 $ 1,262 $ 1,102 Interest cost (1) 636 628 1,271 1,257 Net amortization (1) — (567) 1 (1,134) Net periodic benefit cost $ 1,268 $ 617 $ 2,534 $ 1,225 (1) Interest cost and net amortization is included in the Other income (expense) line item within our condensed consolidated statements of income (see Note 2. New Accounting Standards). .

COMPENSATION PLANS

COMPENSATION PLANS	6 Months Ended
	Jun. 30, 2018
COMPENSATION PLANS
COMPENSATION PLANS	13. Long-Term Incentive Plan We have the LTIP for certain employees and officers of MGP and its affiliates who perform services for us. The LTIP awards are grants of non-vested "phantom" or notional units, also referred to as "restricted units", which upon satisfaction of time and performance-based vesting requirements, entitle the LTIP participant to receive ARLP common units. Annual grant levels and vesting provisions for designated participants are recommended by the President and Chief Executive Officer of MGP, subject to review and approval of the compensation committee of the MGP board of directors (the "Compensation Committee"). Vesting of all grants outstanding is subject to the satisfaction of certain financial tests, which management currently believes is probable. Grants issued to LTIP participants are expected to cliff vest on January 1st of the third year following issuance of the grants. We account for forfeitures of non-vested LTIP grants as they occur. We expect to settle the non-vested LTIP grants by delivery of ARLP common units, except for the portion of the grants that will satisfy employee tax withholding obligations of LTIP participants. As provided under the distribution equivalent rights ("DERs") provisions of the LTIP and the terms of the LTIP awards, all non-vested grants include contingent rights to receive quarterly distributions in cash or at the discretion of the Compensation Committee, in lieu of cash, phantom units credited to a bookkeeping account with value, equal to the cash distributions we make to unitholders during the vesting period. A summary of non-vested LTIP grants as of and for the six months ended June 30, 2018 is as follows: Number of units Weighted average grant date fair value per unit Intrinsic value (in thousands) Non-vested grants at January 1, 2018 1,694,026 $ $ 33,372 Granted Vested (1) Forfeited Non-vested grants at June 30, 2018 33,691 (1) During the six months ended June 30, 2018, we issued 191,858 unrestricted common units to the LTIP participants. The remaining vested units were settled in cash primarily to satisfy tax withholding obligations of the LTIP participants. LTIP expense was $2.7 million and $2.8 million for the three months ended June 30, 2018 and 2017, respectively, and $5.4 million for each of the six months ended June 30, 2018 and 2017. The total obligation associated with the LTIP as of June 30, 2018 was $15.5 million and is included in the partners' capital Limited partners-common unitholders line item in our condensed consolidated balance sheets. As of June 30, 2018, there was $16.0 million in total unrecognized compensation expense related to the non-vested LTIP grants that are expected to vest. That expense is expected to be recognized over a weighted-average period of 1.3 years. After consideration of the January 1, 2018 vesting and subsequent issuance of 191,858 common units, approximately 2.2 million units remain available under the LTIP for issuance in the future, assuming all grants issued in 2018, 2017 and 2016 and currently outstanding are settled with common units without reduction for tax withholding, no future forfeitures occur and DERs continue being paid in cash versus additional phantom units. Supplemental Executive Retirement Plan and Directors' Deferred Compensation Plan We utilize the SERP to provide deferred compensation benefits for certain officers and key employees. All allocations made to participants under the SERP are made in the form of "phantom" ARLP units and SERP distributions will be settled in the form of ARLP common units. The SERP is administered by the Compensation Committee. Our directors participate in the Directors' Deferred Compensation Plan. Pursuant to the Directors' Deferred Compensation Plan, for amounts deferred either automatically or at the election of the director, a notional account is established and credited with notional common units of ARLP, described in the Directors' Deferred Compensation Plan as "phantom" units. Distributions from the Directors' Deferred Compensation Plan will be settled in the form of ARLP common units. For both the SERP and Directors' Deferred Compensation Plan, when quarterly cash distributions are made with respect to ARLP common units, an amount equal to such quarterly distribution is credited to each participant's notional account as additional phantom units. All grants of phantom units under the SERP and Directors' Deferred Compensation Plan vest immediately. A summary of SERP and Directors' Deferred Compensation Plan activity as of and for the six months ended June 30, 2018 is as follows: Number of units Weighted average grant date fair value per unit Intrinsic value (in thousands) Phantom units outstanding as of January 1, 2018 561,784 $ $ 11,067 Granted 37,973 Issued (1) (10,364) Phantom units outstanding as of June 30, 2018 589,393 10,815 (1) During the six months ended June 30, 2018, we issued 7,181 ARLP common units to a participant under the SERP. Units issued to this participant were net of units settled in cash to satisfy tax withholding obligations. Total SERP and Directors' Deferred Compensation Plan expense was $0.4 million for each of the three months ended June 30, 2018 and 2017, and $0.8 million and $0.7 million for the six months ended June 30, 2018 and 2017, respectively. As of June 30, 2018, the total obligation associated with the SERP and Directors' Deferred Compensation Plan was $16.5 million and is included in the partners' capital Limited partners-common unitholders line item in our condensed consolidated balance sheets.

COMPONENTS OF PENSION PLAN NET

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	6 Months Ended
	Jun. 30, 2018
EMPLOYEE BENEFIT PLANS
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	14. Eligible employees at certain of our mining operations participate in a defined benefit plan (the "Pension Plan") that we sponsor. The Pension Plan is currently closed to new applicants and participants in the Pension Plan are no longer receiving benefit accruals for service. The benefit formula for the Pension Plan is a fixed dollar unit based on years of service. Components of the net periodic benefit cost for each of the periods presented are as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Interest cost 1,116 1,135 $ 2,232 $ 2,270 Expected return on plan assets (1,548) (1,251) (2,984) (2,503) Amortization of prior service cost 47 47 94 94 Amortization of net loss 969 772 1,938 1,545 Net periodic benefit cost (1) $ 584 $ 703 $ 1,280 $ 1,406 (1) Net periodic benefit cost for the Pension Plan is included in the Other (expense) income line item within our condensed consolidated statements of income (see Note 2. New Accounting Standards). During the six months ended June 30, 2018, we made contribution payments of $2.1 million to the Pension Plan for the 2017 plan year and $0.7 million for the 2018 plan year. In July 2018, we made contribution payments of $1.4 million for the 2017 plan year and $0.7 million for the 2018 plan year.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2018
SEGMENT INFORMATION
SEGMENT INFORMATION	15. We operate in the eastern U.S. as a producer and marketer of coal to major utilities and industrial users. We aggregate multiple operating segments into two reportable segments, Illinois Basin and Appalachia, and we have an "all other" category referred to as Other and Corporate. Our reportable segments correspond to major coal producing regions in the eastern U.S. Similar economic characteristics for our operating segments within each of these two reportable segments generally include coal quality, geology, coal marketing opportunities, mining and transportation methods and regulatory issues. The Illinois Basin reportable segment is comprised of multiple operating segments, including currently operating mining complexes (a) Webster County Coal, LLC's Dotiki mining complex, (b) Gibson County Coal, LLC's mining complex, which includes the Gibson North and Gibson South mines, (c) Warrior Coal, LLC's mining complex, (d) River View Coal, LLC's mining complex and (e) Hamilton County Coal, LLC's mining complex. The Gibson North mine had been idled since the fourth quarter of 2015 in response to market conditions but resumed production in May 2018. The Illinois Basin reportable segment also includes White County Coal, LLC's Pattiki mining complex ("Pattiki"), Hopkins County Coal, LLC's mining complex, which includes the Elk Creek mine, the Pleasant View surface mineable reserves and the Fies underground project, Sebree Mining, LLC's mining complex, which includes the Onton mine, Steamport, LLC and certain reserves, CR Services, LLC, CR Machine Shop, LLC, certain properties and equipment of Alliance Resource Properties, ARP Sebree, LLC, ARP Sebree South, LLC and UC Coal, LLC and its subsidiaries, UC Mining, LLC and UC Processing, LLC (collectively "UC Coal"). The Pattiki mine ceased production in December 2016. The Elk Creek mine depleted its reserves in March 2016 and ceased production on April 1, 2016. Our Onton mine has been idled since the fourth quarter of 2015 in response to market conditions. UC Coal equipment assets acquired in 2015 continue to be deployed as needed at various Illinois Basin operating mines. The Appalachia reportable segment is comprised of multiple operating segments, including the Mettiki mining complex, the Tunnel Ridge, LLC mining complex and the MC Mining, LLC mining complex. The Mettiki mining complex includes Mettiki Coal (WV), LLC's Mountain View mine and Mettiki Coal, LLC's preparation plant. Other and Corporate includes marketing and administrative activities, ASI and its subsidiary, Matrix Design Group, LLC and its subsidiaries Matrix Design International, LLC and Matrix Design Africa (PTY) LTD ("Matrix Design"), Alliance Design Group, LLC ("Alliance Design") (collectively, the Matrix Design entities and Alliance Design are referred to as the "Matrix Group"), ASI's ownership of aircraft, the Mt. Vernon Transfer Terminal, LLC ("Mt. Vernon") dock activities, Alliance Coal's coal brokerage activity, Mid-America Carbonates, LLC ("MAC"), certain of Alliance Resource Properties' land and mineral interest activities, Pontiki Coal, LLC's prior workers' compensation and pneumoconiosis liabilities, Wildcat Insurance, LLC ("Wildcat Insurance"), which assists the ARLP Partnership with its insurance requirements, Alliance Minerals, and its affiliate, Cavalier Minerals (Note 7 – Variable Interest Entities), both of which hold equity investments in various AllDale Partnerships (Note 8 – Investments), our investment in Kodiak (Note 8 – Investments) and AROP Funding and Alliance Finance (both discussed in Note 6 – Long-Term Debt). Reportable segment results as of and for the three and six months ended June 30, 2018 and 2017 are presented below. Illinois Other and Elimination Basin Appalachia Corporate (1) Consolidated (in thousands) Three Months Ended June 30, 2018 Revenues - Outside $ 330,051 $ 164,812 $ 21,274 $ — $ 516,137 Revenues - Intercompany 6,823 — 4,116 (10,939) — Total revenues (2) 336,874 164,812 25,390 (10,939) 516,137 Segment Adjusted EBITDA Expense (3) 200,901 103,538 16,206 (8,834) 311,811 Segment Adjusted EBITDA (4) 109,647 60,069 17,876 (2,105) 185,487 Capital expenditures 46,116 21,445 1,560 — 69,121 Three Months Ended June 30, 2017 Revenues - Outside $ 232,483 $ 135,706 $ 30,531 $ — $ 398,720 Revenues - Intercompany 17,089 — 3,895 (20,984) — Total revenues (2) 249,572 135,706 34,426 (20,984) 398,720 Segment Adjusted EBITDA Expense (3) 150,299 83,619 23,123 (18,762) 238,279 Segment Adjusted EBITDA (4) 93,288 50,744 14,218 (2,221) 156,029 Capital expenditures 22,927 13,261 983 — 37,171 Six Months Ended June 30, 2018 Revenues - Outside $ 619,568 $ 312,377 $ 41,314 $ — $ Revenues - Intercompany 12,211 67 8,406 — Total revenues (2) 631,779 312,444 49,720 (20,684) 973,259 Segment Adjusted EBITDA Expense (3) 382,704 196,036 29,004 Segment Adjusted EBITDA (4) 204,477 113,690 36,868 Total assets 1,431,678 454,972 561,649 Capital expenditures 83,566 34,820 2,260 — Six Months Ended June 30, 2017 Revenues - Outside $ 496,833 $ 305,950 $ 57,017 $ — $ Revenues - Intercompany 28,294 — 8,008 — Total revenues (2) 525,127 305,950 65,025 (36,302) 859,800 Segment Adjusted EBITDA Expense (3) 311,736 178,936 40,961 Segment Adjusted EBITDA (4) 199,551 123,931 30,679 Total assets 1,445,624 473,699 369,185 Capital expenditures 40,116 26,041 1,360 — (1) The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group and MAC to our mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding and insurance premiums paid to Wildcat Insurance. (2) Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, administrative service revenues from affiliates, MAC revenues, Wildcat Insurance revenues and brokerage coal sales. (3) Segment Adjusted EBITDA Expense includes operating expenses, coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to our customers and consequently we do not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends. The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to Operating expenses (excluding depreciation, depletion and amortization) : Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Segment Adjusted EBITDA Expense $ 311,811 $ 238,279 $ 591,270 $ 499,773 Outside coal purchases (68) — (1,442) — Other (expense) income (542) (375) (1,389) 158 Operating expenses (excluding depreciation, depletion and amortization) $ 311,201 $ 237,904 $ 588,439 $ 499,931 (4) Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization, general and administrative expenses, settlement gain and debt extinguishment loss. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to our revenues and operating expenses, which are primarily controlled by our segments. Consolidated Segment Adjusted EBITDA is reconciled to net income as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Consolidated Segment Adjusted EBITDA $ 185,487 $ 156,029 $ 350,825 $ 349,719 General and administrative (17,026) (14,944) (33,677) (30,977) Depreciation, depletion and amortization (72,150) (59,020) (133,998) (124,147) Settlement gain — — 80,000 — Interest expense, net (9,931) (10,561) (20,724) (18,053) Debt extinguishment loss — (8,148) — (8,148) Income tax (expense) benefit (3) (4) 7 8 Net income $ 86,377 $ 63,352 $ 242,433 $ 168,402 .

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	16. Other than those events described in Notes 9 and 14, there were no subsequent events.

ORGANIZATION AND PRESENTATION (

ORGANIZATION AND PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2018
ORGANIZATION AND PRESENTATION
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements include the accounts and operations of the ARLP Partnership and present our financial position as of June 30, 2018 and December 31, 2017, the results of our operations and comprehensive income for the three and six months ended June 30, 2018 and 2017, and the cash flows for the six months ended June 30, 2018 and 2017. All intercompany transactions and accounts have been eliminated. For the periods presented prior to the Simplification Transactions, MGP's interests in both Alliance Coal and the Intermediate Partnership are reported as part of the general partner's interest in the ARLP Partnership's condensed consolidated financial statements. For the periods presented prior to the Exchange Transaction, MGP's managing general partner interest and IDRs in ARLP and the SGP's special general partner interests in ARLP and the Intermediate Partnership are also reported as part of the general partners' interest in the ARLP Partnership's condensed consolidated financial statements. These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these condensed consolidated financial statements reflect all normal recurring adjustments necessary for a fair presentation of the results for the periods presented. Results for interim periods are not necessarily indicative of results to be expected for the full year ending December 31, 2018. These condensed consolidated financial statements and notes are prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and do not include all of the information normally included with financial statements prepared in accordance with generally accepted accounting principles ("GAAP") of the United States. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2017.
Use of Estimates	Use of Estimates The preparation of the ARLP Partnership's condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures in our condensed consolidated financial statements. Actual results could differ from those estimates.
Investments	Investments Our investments and ownership interests in equity securities without readily determinable fair values in entities in which we do not have a controlling financial interest or significant influence are accounted for using a measurement alternative other than fair value which is historical cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same entity. Distributions received on those investments are recorded as income unless those distributions are considered a return on investment, in which case the historical cost is reduced. We account for our ownership interests in Kodiak Gas Services, LLC ("Kodiak") as equity securities without readily determinable fair values. See Note 8 – Investments for further discussion of this investment. Our investments and ownership interests in entities in which we do not have a controlling financial interest are accounted for under the equity method of accounting if we have the ability to exercise significant influence over the entity. Investments accounted for under the equity method are initially recorded at cost, and the difference between the basis of our investment and the underlying equity in the net assets of the joint venture at the investment date, if any, is amortized over the lives of the related assets that gave rise to the difference. Our equity method investments include AllDale Minerals, LP ("AllDale I") and AllDale Minerals II, LP ("AllDale II") (collectively "AllDale Minerals"), both held by our affiliate Cavalier Minerals JV, LLC ("Cavalier Minerals"), and AllDale Minerals III, LP ("AllDale III") which is held through our subsidiary, Alliance Minerals, LLC ("Alliance Minerals"). AllDale III and AllDale Minerals are collectively referred to as the "AllDale Partnerships." See Note 8 – Investments for further discussion of these equity method investments. We review our equity securities and our equity method investments for impairment whenever events or changes in circumstances indicate a loss in the value of the investment may be other-than-temporary.
Revenue Recognition	Revenue Recognition Revenues from coal supply contracts with customers are recognized at the point in time when control of the coal passes to the customer. We have determined that each ton of coal represents a separate and distinct performance obligation. Our coal supply contracts and other sales and operating revenue contracts vary in length from short-term to long-term contracts and do not typically have significant financing components. Transportation revenues represent the fulfillment costs incurred for the services provided to customers through third-party carriers and for which we are directly reimbursed. Other sales and operating revenues primarily consist of transloading fees, administrative service revenues from our affiliates, mine safety services and products, other coal contract fees and other handling and service fees. Performance obligations under these contracts are typically satisfied upon transfer of control of the goods or services to our customer which is determined by the contract and could be upon shipment or upon delivery. The estimated transaction price from each of our contracts is based on the total amount of consideration we expect to be entitled to under the contract. Included in the transaction price for certain coal supply contracts is the impact of variable consideration, including quality price adjustments, handling services, government imposition claims, per ton price fluctuations based on certain coal sales price indices and anticipated payments in lieu of shipments. We have constrained the expected value of variable consideration in our estimation of transaction price and only included this consideration to the extent that it is probable that a significant revenue reversal will not occur. The estimated transaction price for each contract is allocated to our performance obligations based on relative standalone selling prices determined at contract inception. Variable consideration is allocated to a specific part of the contract in many instances, such as if the variable consideration is based on production activities for coal delivered during a certain period or the outcome of a customer's ability to accept coal shipments over a certain period. Contract assets are recorded as trade receivables and reported separately in our consolidated balance sheet from other contract assets as title passes to the customer and our right to consideration becomes unconditional. Payments for coal shipments are typically due within two to four weeks of performance. We typically do not have material contract assets that are stated separately from trade receivables as our performance obligations are satisfied as control of the goods or services passes to the customer thereby granting us an unconditional right to receive consideration. Contract liabilities relate to consideration received in advance of the satisfaction of our performance obligations. Contract liabilities are recognized as revenue at the point in time when control of the good or service passes to the customer.
New Accounting Standards	New Accounting Standards Issued and Adopted In March 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-07, Compensation–Retirement Benefits (Topic 715) ("ASU 2017-07"). ASU 2017-07 requires that an employer disaggregate the service cost component from the other components of net benefit cost. It also provides explicit guidance on how to present the service cost component and the other components of net benefit cost in the income statement and allows only the service cost component of net benefit cost to be eligible for capitalization. ASU 2017-07 is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The adoption of ASU 2017-07 did not have a material impact on our condensed consolidated financial statements. The new presentation requirements in the guidance were applied retrospectively to all periods presented using the amounts of other components of net benefit cost previously disclosed in prior period footnotes. The requirement under the guidance to only capitalize the service cost component was applied prospectively. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10), Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 will require entities to measure equity investments at fair value and recognize any changes in fair value in net income. The guidance removes the cost method of accounting for equity investments without a readily determinable fair value, but provides a new measurement alternative where entities may choose to measure those investments at cost, less any impairment, plus or minus any changes resulting from observable price changes in transactions for the same issuer. ASU 2016-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The adoption of ASU 2016-01 did not have a material impact on our condensed consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). ASU 2014-09 is a new revenue recognition standard that provides a five-step analysis of transactions to determine when and how revenue is recognized. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The adoption of the new standard did not have a material impact on our condensed consolidated financial statements, but requires expanded disclosures including presenting, by type and by segment, revenues for all periods presented and expected revenues by year for performance obligations that are unsatisfied or partially unsatisfied as of the date of presentation. The new standard allows for two methods of adoption: a full retrospective adoption method and a modified retrospective method. We elected to use the modified retrospective method of adoption, which allows a cumulative effect adjustment to equity as of the date of adoption. As there was no change in the recognition pattern of our revenues, we did not have a cumulative effect adjustment upon adoption of the new standard. See Note 10 – Revenue from Contracts with Customers for additional information. New Accounting Standards Issued and Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments–Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). ASU 2016-13 changes the impairment model for most financial assets and certain other instruments to require the use of a new forward-looking "expected loss" model that generally will result in earlier recognition of allowances for losses. The new standard will require disclosure of significantly more information related to these items. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for the fiscal year beginning after December 15, 2018, including interim periods. We are currently evaluating the effect of adopting ASU 2016-13, but do not anticipate it will have a material impact on our condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 increases transparency and comparability among organizations by requiring lessees to record right-to-use assets and corresponding lease liabilities on the balance sheet and disclosing key information about lease arrangements. The new guidance will classify leases as either finance or operating (similar to current standard's "capital" or "operating" classification), with classification affecting the pattern of income recognition in the statement of income. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. The FASB continues to issue clarifications, updates and implementation guidance to ASU 2016-02 which we continue to monitor, such as ASU 2018-01, Leases (Topic 842) ("ASU 2018-01") and ASU 2018-11, Leases (Topic 842) ("ASU 2018-11") which provides practical expedients for transition to Topic 842. ASU 2018-01 allows for companies that did not previously recognize land easements as leases to continue this practice for existing leases, but will still require the evaluation of new lease arrangements, including land easements. ASU 2018-11 provides an option to apply the transition provisions of the new standard at its adoption date instead of at the earliest comparative period presented and permits lessors to not separate nonlease components from the associated lease component if certain conditions are met. In 2017 and continuing into 2018, we established an assessment team to determine the effect of adopting ASU 2016-02. As part of the assessment process, management has provided education and guidance to business units regarding the new standard. We have compiled our current population of leases and are in the process of reviewing this population in addition to ongoing efforts to update the population for new leases. We are in the process of developing internal controls relating to our implementation and ongoing accounting for leases. In addition to monitoring FASB activity regarding ASU 2016-02, we are continuing to monitor various non-authoritative groups with respect to implementation issues that could affect our assessment.

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2018
INVENTORIES
Schedule of inventories	June 30, December 31, 2018 2017 (in thousands) Coal $ 30,883 $ 22,825 Supplies (net of reserve for obsolescence of $5,304 and $5,149, respectively) 37,528 37,450 Total inventories, net $ 68,411 $ 60,275

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2018
FAIR VALUE MEASUREMENTS
Summary of fair value measurements within the hierarchy	June 30, 2018 December 31, 2017 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (in thousands) Measured on a recurring basis: Contingent consideration $ — $ — $ 6,800 $ — $ — $ 6,800 Additional disclosures: Long-term debt — 497,154 — — 541,147 — Total $ — $ 497,154 $ 6,800 $ — $ 541,147 $ 6,800

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2018
LONG-TERM DEBT
Schedule of long-term debt	Unamortized Discount and Principal Debt Issuance Costs June 30, December 31, June 30, December 31, 2018 2017 2018 2017 (in thousands) Revolving Credit facility $ — $ 30,000 $ (6,280) $ (7,356) Senior notes 400,000 400,000 (6,250) (6,707) Securitization facility 61,500 72,400 — — 461,500 502,400 (12,530) (14,063) Less current maturities (61,500) (72,400) — — Total long-term debt $ 400,000 $ 430,000 $ (12,530) $ (14,063)

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	6 Months Ended
	Jun. 30, 2018
VARIABLE INTEREST ENTITIES
Schedule of distributions	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Alliance Minerals $ 4,665 $ 3,521 $ 8,553 $ 8,084 Bluegrass Minerals 194 147 356 337

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2018
INVESTMENTS
Schedule of changes in equity method investment	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Beginning balance $ 158,669 $ 147,052 $ 147,964 $ 138,817 Contributions — 3,300 11,400 12,587 Equity method investment income 4,839 2,916 8,575 6,616 Distributions received (5,138) (3,676) (9,569) (8,428) Ending balance $ 158,370 $ 149,592 $ 158,370 $ 149,592
Schedule of changes in equity securities without readily determinable fair value	Three Months Ended Six Months Ended June 30, June 30, 2018 2018 (in thousands) Beginning balance $ 110,122 $ 106,398 Payment-in-kind distributions received 3,854 7,578 Ending balance $ 113,976 $ 113,976

PARTNERS' CAPITAL (Tables)

PARTNERS' CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2018
PARTNERS' CAPITAL
Summary of quarterly per unit distribution paid	Payment Date Per Unit Cash Distribution Total Cash Distribution (in thousands) February 14, 2017 $ $ 53,224 May 15, 2017 53,216 August 14, 2017 66,844 November 14, 2017 67,528 Total $ $ 240,812 February 14, 2018 $ $ 68,396 May 15, 2018 69,047 August 14, 2018 (1) — Total $ $ 137,443 (1) On July 30, 2018, we declared this quarterly distribution payable on August 14, 2018 to all unitholders of record as of August 7, 2018.
Summary of changes to Partners' Capital	Accumulated Number of Limited General Other Limited Partner Partners' Partners' Comprehensive Noncontrolling Total Partners’ Units Capital Capital Income (Loss) Interest Capital Balance at January 1, 2018 130,704,217 $ 1,183,219 $ 14,859 $ (51,940) $ 5,348 $ 1,151,486 Comprehensive income: Net income — 240,538 1,560 — 335 242,433 Actuarially determined long-term liability adjustments — — — 2,033 — 2,033 Total comprehensive income 244,466 Settlement of deferred compensation plans 199,039 (2,745) — — — (2,745) Issuance of units to Owners of SGP in Simplification Transactions 1,322,388 14,742 (15,106) — — (364) Issuance of units to SGP related to Exchange Transaction 20,960 — — — — — Simplification Transactions fees — (60) — — — (60) Contribution of units and cash by affiliated entity (467,018) 2,142 — — — 2,142 Purchase of units under unit repurchase program (383,599) (7,639) — — — (7,639) Common unit-based compensation — 5,903 — — — 5,903 Distributions on deferred common unit-based compensation — (1,972) — — — (1,972) General Partner contribution — — 41 — — 41 Distributions from consolidated company to affiliate noncontrolling interest — — — — (356) (356) Distributions to Partners — (134,117) (1,354) — — (135,471) Balance at June 30, 2018 131,395,987 $ 1,300,011 $ — $ (49,907) $ 5,327 $ 1,255,431

REVENUE FROM CONTRACTS WITH C31

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	6 Months Ended
	Jun. 30, 2018
REVENUE FROM CONTRACTS WITH CUSTOMERS
Schedule of disaggregation of revenues by type	Illinois Other and Basin Appalachia Corporate Elimination Consolidated (in thousands) Three Months Ended June 30, 2018 Coal sales $ 310,464 $ 162,886 $ 9,398 $ (6,823) $ Transportation revenues 26,327 1,203 2 — Other sales and operating revenues 83 723 15,990 (4,116) Total revenues $ 336,874 $ 164,812 $ 25,390 $ (10,939) $ 516,137 Three Months Ended June 30, 2017 Coal sales $ 243,414 $ 133,612 $ 22,325 $ (17,089) $ Transportation revenues 5,986 1,342 — — Other sales and operating revenues 172 752 12,101 (3,895) Total revenues $ 249,572 $ 135,706 $ 34,426 $ (20,984) $ 398,720 Six Months Ended June 30, 2018 Coal sales $ 586,529 $ 308,175 $ 17,109 $ (12,278) $ Transportation revenues 44,598 2,717 2 — Other sales and operating revenues 652 1,552 32,609 (8,406) Total revenues $ 631,779 $ 312,444 $ 49,720 $ (20,684) $ 973,259 Six Months Ended June 30, 2017 Coal sales $ 510,342 $ 301,385 $ 37,573 $ (28,294) $ Transportation revenues 13,841 3,083 — — Other sales and operating revenues 944 1,482 27,452 (8,008) Total revenues $ 525,127 $ 305,950 $ 65,025 $ (36,302) $ 859,800
Schedule of current coal supply contracts allocated to performance obligations that are unsatisfied or partially unsatisfied	2021 and 2018 2019 2020 Thereafter Total (in thousands) Illinois Basin coal revenues $ 624,461 $ 440,079 $ 238,386 $ 51,790 $ Appalachia coal revenues 333,844 327,829 160,604 39,685 Other and Corporate coal revenues 27,570 22,609 — — Elimination (19,375) (17,035) — — Total coal revenues (1) $ 966,500 $ 773,482 $ 398,990 $ 91,475 $ 2,230,447 (1) Coal revenues consists of coal sales and transportation revenues.

NET INCOME OF ARLP PER LIMITE32

NET INCOME OF ARLP PER LIMITED PARTNER UNIT (Tables)	6 Months Ended
	Jun. 30, 2018
NET INCOME OF ARLP PER LIMITED PARTNER UNIT
Reconciliation of net income and EPU calculations	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands, except per unit data) Net income of ARLP $ 86,190 $ 63,230 $ 242,098 $ 168,132 Adjustments: MGP's priority distributions (1) — — — (19,216) General partners' equity ownership (1) — (604) (1,560) (2,334) General partners' special allocation of certain general and administrative expenses (2) — — — 800 Limited partners' interest in net income of ARLP 86,190 62,626 240,538 147,382 Less: Distributions to participating securities (1,261) (1,103) (2,532) (2,069) Undistributed earnings attributable to participating securities (343) — (1,898) (1,357) Net income of ARLP available to limited partners $ 84,586 $ 61,523 $ 236,108 $ 143,956 Weighted-average limited partner units outstanding – basic and diluted 131,280 74,597 131,051 74,550 Basic and diluted net income of ARLP per limited partner unit (3) $ 0.64 $ 0.82 $ 1.80 $ 1.93 (1) Amounts for the three and six months ended June 30, 2018 reflect the impact of the Simplification Transactions which ended net income allocations and quarterly cash distributions to MGP after May 31, 2018. Amounts for the three and six months ended June 30, 2017 reflect the impact of the Exchange Transaction ending distributions that would have been paid for the IDRs and a 0.99% general partner interest in ARLP, both of which were held by MGP prior to the Exchange Transaction. For the time period between the Exchange Transaction and the Simplification Transactions, MGP maintained a 1.0001% general partner interest in the Intermediate Partnership and a 0.001% managing member interest in Alliance Coal and thus received quarterly distributions and income and loss allocations during this time period. (2) During the six months ended June 30, 2017, an affiliated entity controlled by Mr. Craft made a capital contribution of $0.8 million to AHGP for the purpose of funding certain general and administrative expenses. Upon AHGP's receipt of the contribution, it contributed the same to MGP, which in turn contributed the same amount to our subsidiary, Alliance Coal. As provided under our partnership agreement, we made a special allocation to MGP of certain general and administrative expenses equal to its contribution. Net income of ARLP allocated to the limited partners was not burdened by this expense. (3) Diluted EPU gives effect to all potentially dilutive common units outstanding during the period using the treasury stock method. Diluted EPU excludes all potentially dilutive units calculated under the treasury stock method if their effect is anti-dilutive. The combined total of LTIP, SERP and Directors' Deferred Compensation Plan units of 1,469 and 1,511 for the three and six months ended June 30, 2018, respectively, and 1,355 and 1,401 for the three and six months ended June 30, 2017, respectively, were considered anti-dilutive under the treasury stock method.
Pro Forma
NET INCOME OF ARLP PER LIMITED PARTNER UNIT
Reconciliation of net income and EPU calculations	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands, except per unit data) Net income of ARLP $ 86,190 $ 63,230 $ 242,098 $ 168,132 Pro forma adjustments (1) (688) (480) (1,265) (968) Pro forma net income of ARLP 85,502 62,750 240,833 167,164 Less: Distributions to participating securities (1,261) (1,103) (2,532) (2,069) Undistributed earnings attributable to participating securities (328) — (1,875) (702) Net income of ARLP available to limited partners (2) $ 83,913 $ 61,647 $ 236,426 $ 164,393 Weighted-average limited partner units outstanding – basic and diluted (2) 132,166 132,048 132,164 132,001 Pro forma basic and diluted net income of ARLP per limited partner unit (3) $ 0.63 $ 0.47 $ 1.79 $ 1.25 (1) Pro forma adjustments to the net income of ARLP primarily represent the elimination of administrative service revenues from AHGP and the inclusion of general and administrative expenses incurred at AHGP. (2) Net income of ARLP available to limited partners reflects net income allocations made for all periods presented based on the ownership structure subsequent to the Simplification Transactions. Accordingly, no general partner income allocations are presented above. Pro forma amounts above also reflect weighted average units outstanding as if the issuance of ARLP common units in the Exchange Transaction and the Simplification Transactions applied to all periods presented. Diluted EPU gives effect to all potentially dilutive common units outstanding during the period using the treasury stock method. Diluted EPU excludes all potentially dilutive units calculated under the treasury stock method if their effect is anti-dilutive. The combined total of LTIP, SERP and Directors' Deferred Compensation Plan units of 1,469 and 1,511 for the three and six months ended June 30, 2018, respectively, and 1,355 and 1,401 for the three and six months ended June 30, 2017, respectively, were considered anti-dilutive under the treasury stock method.

WORKERS' COMPENSATION AND PNE33

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Tables)	6 Months Ended
	Jun. 30, 2018
Accrued Workers Compensation And Pneumoconiosis Benefits
Reconciliation of changes in workers' compensation liability	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Beginning balance $ 54,646 $ 47,600 $ 54,439 $ 48,131 Accruals increase 285 12,700 2,926 14,674 Payments (3,048) (2,517) (5,845) (5,442) Interest accretion 364 420 727 840 Valuation loss (1) 695 1,778 695 1,778 Ending balance $ 52,942 $ 59,981 $ 52,942 $ 59,981 (1) Our estimate of the liability for the present value of current workers′ compensation benefits is based on our actuarial calculations. Our actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claim development patterns, mortality, medical costs and interest rates. We conducted a mid-year review of our actuarial assumptions which resulted in a valuation loss in 2018 due to worse than anticipated loss developments related to prior year claims, offset in part by an increase in the discount rate from 3.22% to 3.82%. Our mid-year 2017 actuarial review resulted in a valuation loss primarily attributable to a decrease in the discount rate used to calculate the estimated present value of future obligations from 3.52% at December 31, 2016 to 3.38% at June 30, 2017 and unfavorable changes in claims development.
Pneumoconiosis benefits
Accrued Workers Compensation And Pneumoconiosis Benefits
Components of net periodic benefit cost	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Service cost $ 632 $ 556 $ 1,262 $ 1,102 Interest cost (1) 636 628 1,271 1,257 Net amortization (1) — (567) 1 (1,134) Net periodic benefit cost $ 1,268 $ 617 $ 2,534 $ 1,225 (1) Interest cost and net amortization is included in the Other income (expense) line item within our condensed consolidated statements of income (see Note 2. New Accounting Standards). .

COMPENSATION PLANS (Tables)

COMPENSATION PLANS (Tables)	6 Months Ended
	Jun. 30, 2018
ARLP LTIP
Compensation Plans
Summary of activity in share-based plans	Number of units Weighted average grant date fair value per unit Intrinsic value (in thousands) Non-vested grants at January 1, 2018 1,694,026 $ $ 33,372 Granted Vested (1) Forfeited Non-vested grants at June 30, 2018 33,691 (1) During the six months ended June 30, 2018, we issued 191,858 unrestricted common units to the LTIP participants. The remaining vested units were settled in cash primarily to satisfy tax withholding obligations of the LTIP participants.
SERP and Directors' Compensation Plans
Compensation Plans
Summary of activity in share-based plans	Number of units Weighted average grant date fair value per unit Intrinsic value (in thousands) Phantom units outstanding as of January 1, 2018 561,784 $ $ 11,067 Granted 37,973 Issued (1) (10,364) Phantom units outstanding as of June 30, 2018 589,393 10,815 (1) During the six months ended June 30, 2018, we issued 7,181 ARLP common units to a participant under the SERP. Units issued to this participant were net of units settled in cash to satisfy tax withholding obligations.

COMPONENTS OF PENSION PLAN NE35

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Tables)	6 Months Ended
	Jun. 30, 2018
Defined benefit pension plan
Employee Benefit Plans
Components of net periodic benefit cost	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Interest cost 1,116 1,135 $ 2,232 $ 2,270 Expected return on plan assets (1,548) (1,251) (2,984) (2,503) Amortization of prior service cost 47 47 94 94 Amortization of net loss 969 772 1,938 1,545 Net periodic benefit cost (1) $ 584 $ 703 $ 1,280 $ 1,406 (1) Net periodic benefit cost for the Pension Plan is included in the Other (expense) income line item within our condensed consolidated statements of income (see Note 2. New Accounting Standards).

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2018
SEGMENT INFORMATION
Schedule of reportable segment results	Illinois Other and Elimination Basin Appalachia Corporate (1) Consolidated (in thousands) Three Months Ended June 30, 2018 Revenues - Outside $ 330,051 $ 164,812 $ 21,274 $ — $ 516,137 Revenues - Intercompany 6,823 — 4,116 (10,939) — Total revenues (2) 336,874 164,812 25,390 (10,939) 516,137 Segment Adjusted EBITDA Expense (3) 200,901 103,538 16,206 (8,834) 311,811 Segment Adjusted EBITDA (4) 109,647 60,069 17,876 (2,105) 185,487 Capital expenditures 46,116 21,445 1,560 — 69,121 Three Months Ended June 30, 2017 Revenues - Outside $ 232,483 $ 135,706 $ 30,531 $ — $ 398,720 Revenues - Intercompany 17,089 — 3,895 (20,984) — Total revenues (2) 249,572 135,706 34,426 (20,984) 398,720 Segment Adjusted EBITDA Expense (3) 150,299 83,619 23,123 (18,762) 238,279 Segment Adjusted EBITDA (4) 93,288 50,744 14,218 (2,221) 156,029 Capital expenditures 22,927 13,261 983 — 37,171 Six Months Ended June 30, 2018 Revenues - Outside $ 619,568 $ 312,377 $ 41,314 $ — $ Revenues - Intercompany 12,211 67 8,406 — Total revenues (2) 631,779 312,444 49,720 (20,684) 973,259 Segment Adjusted EBITDA Expense (3) 382,704 196,036 29,004 Segment Adjusted EBITDA (4) 204,477 113,690 36,868 Total assets 1,431,678 454,972 561,649 Capital expenditures 83,566 34,820 2,260 — Six Months Ended June 30, 2017 Revenues - Outside $ 496,833 $ 305,950 $ 57,017 $ — $ Revenues - Intercompany 28,294 — 8,008 — Total revenues (2) 525,127 305,950 65,025 (36,302) 859,800 Segment Adjusted EBITDA Expense (3) 311,736 178,936 40,961 Segment Adjusted EBITDA (4) 199,551 123,931 30,679 Total assets 1,445,624 473,699 369,185 Capital expenditures 40,116 26,041 1,360 — (1) The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group and MAC to our mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding and insurance premiums paid to Wildcat Insurance. (2) Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, administrative service revenues from affiliates, MAC revenues, Wildcat Insurance revenues and brokerage coal sales. (3) Segment Adjusted EBITDA Expense includes operating expenses, coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to our customers and consequently we do not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends. The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to Operating expenses (excluding depreciation, depletion and amortization) : Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Segment Adjusted EBITDA Expense $ 311,811 $ 238,279 $ 591,270 $ 499,773 Outside coal purchases (68) — (1,442) — Other (expense) income (542) (375) (1,389) 158 Operating expenses (excluding depreciation, depletion and amortization) $ 311,201 $ 237,904 $ 588,439 $ 499,931 (4) Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization, general and administrative expenses, settlement gain and debt extinguishment loss. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to our revenues and operating expenses, which are primarily controlled by our segments. Consolidated Segment Adjusted EBITDA is reconciled to net income as follows: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Consolidated Segment Adjusted EBITDA $ 185,487 $ 156,029 $ 350,825 $ 349,719 General and administrative (17,026) (14,944) (33,677) (30,977) Depreciation, depletion and amortization (72,150) (59,020) (133,998) (124,147) Settlement gain — — 80,000 — Interest expense, net (9,931) (10,561) (20,724) (18,053) Debt extinguishment loss — (8,148) — (8,148) Income tax (expense) benefit (3) (4) 7 8 Net income $ 86,377 $ 63,352 $ 242,433 $ 168,402
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Segment Adjusted EBITDA Expense $ 311,811 $ 238,279 $ 591,270 $ 499,773 Outside coal purchases (68) — (1,442) — Other (expense) income (542) (375) (1,389) 158 Operating expenses (excluding depreciation, depletion and amortization) $ 311,201 $ 237,904 $ 588,439 $ 499,931
Reconciliation of consolidated Segment Adjusted EBITDA to net income	Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 (in thousands) Consolidated Segment Adjusted EBITDA $ 185,487 $ 156,029 $ 350,825 $ 349,719 General and administrative (17,026) (14,944) (33,677) (30,977) Depreciation, depletion and amortization (72,150) (59,020) (133,998) (124,147) Settlement gain — — 80,000 — Interest expense, net (9,931) (10,561) (20,724) (18,053) Debt extinguishment loss — (8,148) — (8,148) Income tax (expense) benefit (3) (4) 7 8 Net income $ 86,377 $ 63,352 $ 242,433 $ 168,402

ORGANIZATION AND PRESENTATION37

ORGANIZATION AND PRESENTATION (Details) - shares	May 31, 2018	Feb. 22, 2018	Jul. 28, 2017	Jul. 27, 2017	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Feb. 21, 2018	Apr. 25, 2018
Minimum
Ownership interests
Coal shipments, payment period						14 days
Maximum
Ownership interests
Coal shipments, payment period						28 days
Limited Partners' Capital
Ownership interests
Issuance of units to Owners of SGP in Simplification Transactions (in units)						1,322,388
Intermediate Partnership
Ownership interests
Approved written consent percent									68.00%
MGP | ARLP
Ownership interests
Ownership percentage by general partners					0.99%		0.99%
MGP | Intermediate Partnership
Ownership interests
Ownership percentage by general partners								1.0001%
MGP | Alliance Coal
Ownership interests
Ownership percentage by general partners								0.001%
SGP
Ownership interests
Issuance of units to Owners of SGP in Simplification Transactions (in units)		1,322,388
SGP | AHGP
Ownership interests
Ownership interest held (as a percent)				34.48%
SGP | Intermediate Partnership
Ownership interests
Ownership percentage by general partners		1.0001%
SGP | Alliance Coal
Ownership interests
Ownership percentage by general partners		0.001%
Simplification Transactions
Ownership interests
Issuance of units to Owners of SGP in Simplification Transactions (in units)	1,322,388
Simplification Transactions | MGP
Ownership interests
Common units issued in exchange			56,100,000
Simplification Transactions | MGP | ARLP
Ownership interests
Ownership percentage by general partners			0.99%
Simplification Transactions | MGP | Intermediate Partnership
Ownership interests
Ownership percentage by general partners		1.0001%
Simplification Transactions | MGP | Alliance Coal
Ownership interests
Ownership percentage by general partners		0.001%
Simplification Transactions | SGP
Ownership interests
Common units issued in exchange			28,141
Simplification Transactions | SGP | ARLP
Ownership interests
Ownership percentage by general partners			0.01%
Simplification Transactions | SGP | Intermediate Partnership
Ownership interests
Ownership percentage by general partners	1.0001%		0.01%
Simplification Transactions | SGP | Alliance Coal
Ownership interests
Ownership interest held (as a percent)	0.001%
Simplification Transactions | SGP | AHGP
Ownership interests
Units issued in exchange (in units)		29,188,997
Simplification Transactions | AHGP | AHGP | Limited Partners' Capital
Ownership interests
Units issued in exchange (in units)		1.4782

CONTINGENCIES (Details)

CONTINGENCIES (Details) - USD ($) $ in Thousands	Mar. 09, 2018	Jun. 30, 2018
Settlement of Litigation
Settlement per agreement	$ 93,000
Purchase of coal reserves, agreed amount	2,000
Legal and other costs of settlement	13,000
Net gain from settlement	$ 80,000	$ 80,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
INVENTORIES
Coal	$ 30,883	$ 22,825
Supplies (net of reserve for obsolescence of $5,304 and $5,149, respectively)	37,528	37,450
Total inventories, net	68,411	60,275
Reserve for obsolescence	$ 5,304	$ 5,149

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Estimated fair value - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Significant Observable Inputs (Level 2)
FAIR VALUE MEASUREMENTS
Long-term debt	$ 497,154	$ 541,147
Total	497,154	541,147
Significant Unobservable Inputs (Level 3)
FAIR VALUE MEASUREMENTS
Total	6,800	6,800
Recurring | Significant Unobservable Inputs (Level 3)
FAIR VALUE MEASUREMENTS
Contingent consideration	$ 6,800	$ 6,800

LONG-TERM DEBT - Components (De

LONG-TERM DEBT - Components (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Principal
Aggregate maturities of long-term debt	$ 461,500	$ 502,400
Less current maturities	(61,500)	(72,400)
Total long-term debt	400,000	430,000
Unamortized Discount and Debt Issuance Costs
Unamortized debt issuance costs including current and non-current	(12,530)	(14,063)
Total unamortized debt issuance costs	(12,530)	(14,063)
Senior notes due 2025
Principal
Aggregate maturities of long-term debt	400,000	400,000
Unamortized Discount and Debt Issuance Costs
Unamortized debt issuance costs including current and non-current	(6,250)	(6,707)
Securitization Facility
Principal
Aggregate maturities of long-term debt	61,500	72,400
Credit Agreement | Revolving credit facility
Unamortized Discount and Debt Issuance Costs
Unamortized debt issuance costs including current and non-current	$ (6,280)
Replaced Credit Agreement | Replaced Credit facility
Principal
Aggregate maturities of long-term debt		30,000
Unamortized Discount and Debt Issuance Costs
Unamortized debt issuance costs including current and non-current		$ (7,356)

LONG-TERM DEBT - ARLP Debt Arra

LONG-TERM DEBT - ARLP Debt Arrangements (Details)	Jan. 27, 2017USD ($)	Jun. 30, 2018USD ($)item	Jun. 30, 2017USD ($)	Apr. 03, 2017USD ($)
Long-Term Debt
Debt issuance costs incurred			$ 15,033,000
Payments on term loan			$ 50,000,000
ARLP Debt Arrangements
Long-Term Debt
ARLP debt arrangements requirements, period over which the ratios are required to be maintained		12 months
Actual debt to cash flow ratio for trailing twelve months		0.75
Actual cash flow to interest expense ratio for trailing twelve months		16.6
Credit Agreement | Revolving credit facility
Long-Term Debt
Number of benchmarks | item		3
Letters of credit outstanding		$ 8,100,000
Line of credit facility, available for borrowing		$ 486,700,000
Annual commitment fee percentage, undrawn portion		0.35%
Credit Agreement | Revolving credit facility | Eurodollar Rate
Long-Term Debt
Effective interest rate (as a percent)		4.44%
Credit Agreement | Revolving credit facility | Reduced Commitment as of May 23. 2017
Long-Term Debt
Maximum borrowing capacity	$ 494,750,000
Credit Agreement | Revolving credit facility | Extended Commitment to May 23, 2021
Long-Term Debt
Maximum borrowing capacity				$ 461,250,000
Credit Agreement | Letters of credit subfacility
Long-Term Debt
Maximum borrowing capacity	125,000,000
Credit Agreement | Swingline subfacility
Long-Term Debt
Maximum borrowing capacity	$ 15,000,000
Amendment | Revolving credit facility
Long-Term Debt
Maximum borrowing capacity				$ 494,750,000
Intermediate Partnership | ARLP Debt Arrangements
Long-Term Debt
ARLP debt arrangements requirements, period over which the ratios are required to be maintained	12 months
Intermediate Partnership | ARLP Debt Arrangements | Maximum
Long-Term Debt
ARLP debt arrangements requirements, debt to cash flow ratio	2.5
Intermediate Partnership | ARLP Debt Arrangements | Minimum
Long-Term Debt
ARLP debt arrangements requirements, cash flow to interest expense ratio	3

LONG-TERM DEBT - 2025 Senior No

LONG-TERM DEBT - 2025 Senior Notes (Details) - Intermediate Partnership and Alliance Finance - Senior notes due 2025 - Senior Notes	Apr. 24, 2017USD ($)
Issuance of Senior Notes
Principal amount	$ 400,000,000
Term	8 years
Interest rate (as a percent)	7.50%
Percentage of debt that may be redeemed prior to May 1, 2020	35.00%
Redemption price expressed as a percentage of principal	107.50%

LONG-TERM DEBT - Securitization

LONG-TERM DEBT - Securitization Facility (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Dec. 05, 2014
Long-Term Debt
Outstanding	$ 461,500,000	$ 502,400,000
Securitization Facility
Long-Term Debt
Maximum borrowing capacity			$ 100,000,000
Outstanding	$ 61,500,000	$ 72,400,000

LONG-TERM DEBT - Cavalier (Deta

LONG-TERM DEBT - Cavalier (Details) - Cavalier Credit Agreement $ in Millions	Oct. 06, 2015USD ($)
Long-Term Debt
Credit facility amount	$ 100
Annual commitment fee percentage, undrawn portion	0.00%
Period for initial amount of payments	2 years
Minimum
Long-Term Debt
Initial quarterly payments	$ 1.3
Quarterly payments after initial period	$ 2.5
Quarterly payments as a percentage of excess cash flow	50.00%
One-month LIBOR
Long-Term Debt
Basis spread for variable interest rate (as a percent)	6.00%

VARIABLE INTEREST ENTITIES - Ca

VARIABLE INTEREST ENTITIES - Cavalier Minerals (Details) - USD ($) $ in Millions	Jun. 30, 2018	Oct. 06, 2015	Nov. 10, 2014
Cavalier Minerals | All Dale I
Variable Interest Entities
Noncontrolling ownership interest (as a percent)	71.70%
Cavalier Minerals | All Dale II
Variable Interest Entities
Noncontrolling ownership interest (as a percent)	72.80%
Funding Commitments | Cavalier Minerals | All Dale I
Variable Interest Entities
Funding commitment			$ 49
Funding Commitments | Cavalier Minerals | All Dale II
Variable Interest Entities
Funding commitment		$ 100
Initial Funding Commitment | Bluegrass Minerals | Cavalier Minerals
Variable Interest Entities
Funding commitment			2
Additional Funding Commitment | Bluegrass Minerals | Cavalier Minerals
Variable Interest Entities
Funding commitment		4
Variable Interest Entity, Primary Beneficiary | Initial Funding Commitment | Alliance Minerals | Cavalier Minerals
Variable Interest Entities
Funding commitment			$ 48
Variable Interest Entity, Primary Beneficiary | Additional Funding Commitment | Alliance Minerals | Cavalier Minerals
Variable Interest Entities
Funding commitment		$ 96

VARIABLE INTEREST ENTITIES - 47

VARIABLE INTEREST ENTITIES - Cavalier Minerals Commitments (Details) - Cavalier Minerals - Funding Commitments $ in Millions	Jun. 30, 2018USD ($)
Alliance Minerals
Variable Interest Entities
Cumulative commitment fulfilled	$ 143.1
Bluegrass Minerals
Variable Interest Entities
Cumulative commitment fulfilled	$ 6

VARIABLE INTEREST ENTITIES - 48

VARIABLE INTEREST ENTITIES - Cavalier Minerals Distributions (Details) - USD ($) $ in Thousands	May 15, 2018	Feb. 14, 2018	Nov. 14, 2017	Aug. 14, 2017	May 15, 2017	Feb. 14, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Aug. 14, 2018	Dec. 31, 2017
Variable Interest Entities
Distributions paid to Partners	$ 69,047	$ 68,396	$ 67,528	$ 66,844	$ 53,216	$ 53,224			$ 137,443	$ 106,440	$ 137,443	$ 240,812
Cavalier Minerals | Alliance Minerals
Variable Interest Entities
Distributions paid to Partners							$ 4,665	$ 3,521	$ 8,553	8,084
Cavalier Minerals | Bluegrass Minerals
Variable Interest Entities
Incentive distribution for noncontrolling owners (as a percent)									25.00%
Distributions paid to Partners							$ 194	$ 147	$ 356	$ 337
Cavalier Minerals | Variable Interest Entity, Primary Beneficiary | Alliance Minerals
Variable Interest Entities
Ownership interest in VIE (as a percent)									96.00%

VARIABLE INTEREST ENTITIES - WK

VARIABLE INTEREST ENTITIES - WKY CoalPlay (Details) - WKY CoalPlay - Variable Interest Entity, Not Primary Beneficiary $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)	Nov. 17, 2014company
Variable Interest Entities
Number of limited liability companies related to MGP, that formed the related party together with SGP Land | company		2
Coal lease
Variable Interest Entities
Payments for earned royalties	$ 10.8
Advance royalties	$ 40.6

INVESTMENTS - AllDale (Details)

INVESTMENTS - AllDale (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Feb. 28, 2017
Changes in equity method investment
Beginning balance			$ 147,964
Equity method investment income	$ 4,839	$ 2,916	8,575	$ 6,616
Ending balance	158,370		158,370
AllDale Partnerships
Changes in equity method investment
Beginning balance	158,669	147,052	147,964	138,817
Contributions		3,300	11,400	12,587
Equity method investment income	4,839	2,916	8,575	6,616
Distributions received	(5,138)	(3,676)	(9,569)	(8,428)
Ending balance	$ 158,370	$ 149,592	$ 158,370	$ 149,592
Funding Commitments | All Dale Minerals III | Alliance Minerals
Equity method investments, additional information
Investment commitment					$ 30,000

INVESTMENTS - Kodiak (Details)

INVESTMENTS - Kodiak (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jul. 19, 2017
Equity securities without readily determinable fair value
Equity securities	$ 110,122	$ 106,398
Change in investment
Beginning balance	110,122	106,398
Payment-in-kind distributions received	3,854	7,578
Ending balance	$ 113,976	$ 113,976
Kodiak | Series A-1 Preferred Interests | Alliance Minerals
Equity securities without readily determinable fair value
Equity securities			$ 100,000

PARTNERS' CAPITAL - Distributio

PARTNERS' CAPITAL - Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 14, 2018	May 15, 2018	Feb. 14, 2018	Nov. 14, 2017	Aug. 14, 2017	May 15, 2017	Feb. 14, 2017	Jun. 30, 2018	Jun. 30, 2017	Aug. 14, 2018	Dec. 31, 2017
PARTNERS' CAPITAL
Quarterly distribution paid (in dollars per unit)	$ 0.5200	$ 0.5150	$ 0.5100	$ 0.5050	$ 0.5000	$ 0.4375	$ 0.4375			$ 1.5450	$ 1.8800
Distributions paid to Partners		$ 69,047	$ 68,396	$ 67,528	$ 66,844	$ 53,216	$ 53,224	$ 137,443	$ 106,440	$ 137,443	$ 240,812

PARTNERS' CAPITAL - Narrative (

PARTNERS' CAPITAL - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 29, 2018	May 31, 2018	Feb. 22, 2018	Jul. 28, 2017	Jun. 30, 2018
Partners' capital
Purchase of units under unit repurchase program					$ 7,639
Cash contribution by affiliated entity					$ 2,142
Affiliated entity controlled by Mr. Craft
Partners' capital
Contribution of units by affiliated entity (in units)	467,018
Cash contribution by affiliated entity	$ 2,100
SGP
Partners' capital
Issuance of units to Owners of SGP in Simplification Transactions (in units)			1,322,388
SGP | Intermediate Partnership
Partners' capital
Ownership percentage by general partners			1.0001%
SGP | Alliance Coal
Partners' capital
Ownership percentage by general partners			0.001%
Limited Partners' Capital
Partners' capital
Issuance of units to Owners of SGP in Simplification Transactions (in units)					1,322,388
Repurchase authorization		$ 100,000
Purchase of units (in units)					383,599
Purchase of units under unit repurchase program					$ 7,639
Repurchase price (in dollars per unit)					$ 19.89
Contribution of units by affiliated entity (in units)					(467,018)
Simplification Transactions
Partners' capital
Issuance of units to Owners of SGP in Simplification Transactions (in units)		1,322,388
Simplification Transactions | SGP | Intermediate Partnership
Partners' capital
Ownership percentage by general partners		1.0001%		0.01%
Simplification Transactions | SGP | Alliance Coal
Partners' capital
Ownership interest held (as a percent)		0.001%
Simplification Transactions | Limited Partners' Capital
Partners' capital
Purchase of units (in units)					35

PARTNERS' CAPITAL - Change (Det

PARTNERS' CAPITAL - Change (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Increase (Decrease) in Partners's Capital
Balance at beginning of period			$ 1,151,486
Balance at beginning of period (in units)			130,704,217
Comprehensive income:
Net income (loss)	$ 86,377	$ 63,352	$ 242,433	$ 168,402
Actuarially determined long-term liability adjustments			2,033
COMPREHENSIVE INCOME	87,393	$ 63,604	244,466	$ 168,907
Settlement of deferred compensation plans			(2,745)
Issuance of units to Owners of SGP in Simplification Transactions			(364)
Simplification Transactions fees			(60)
Contribution of units and cash by affiliated entity			2,142
Purchase of units under unit repurchase program			(7,639)
Common unit-based compensation			5,903
Distributions on deferred common unit-based compensation			(1,972)
General Partners contributions			41
Distributions from consolidated company to affiliate noncontrolling interest			(356)
Distributions to Partners			(135,471)
Balance at end of period	$ 1,255,431		$ 1,255,431
Balance at end of period (in units)	131,395,987		131,395,987
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Partners's Capital
Balance at beginning of period			$ (51,940)
Comprehensive income:
Actuarially determined long-term liability adjustments			2,033
Balance at end of period	$ (49,907)		(49,907)
Noncontrolling Interest
Increase (Decrease) in Partners's Capital
Balance at beginning of period			5,348
Comprehensive income:
Net income (loss)			335
Distributions from consolidated company to affiliate noncontrolling interest			(356)
Balance at end of period	5,327		5,327
Limited Partners' Capital
Increase (Decrease) in Partners's Capital
Balance at beginning of period			$ 1,183,219
Balance at beginning of period (in units)			130,704,217
Comprehensive income:
Net income (loss)			$ 240,538
Settlement of deferred compensation plans			$ (2,745)
Settlement of deferred compensation plans (in units)			199,039
Issuance of units to Owners of SGP in Simplification Transactions			$ 14,742
Issuance of units to Owners of SGP in Simplification Transactions (in units)			1,322,388
Issuance of units to SGP related to Exchange Transaction (in units)			20,960
Simplification Transactions fees			$ (60)
Contribution of units and cash by affiliated entity			$ 2,142
Contribution of units by affiliated entity (in units)			(467,018)
Purchase of units under unit repurchase program			$ (7,639)
Purchase of units under unit repurchase program (in units)			(383,599)
Common unit-based compensation			$ 5,903
Distributions on deferred common unit-based compensation			(1,972)
Distributions to Partners			(134,117)
Balance at end of period	$ 1,300,011		$ 1,300,011
Balance at end of period (in units)	131,395,987		131,395,987
General Partners' Capital (Deficit)
Increase (Decrease) in Partners's Capital
Balance at beginning of period			$ 14,859
Comprehensive income:
Net income (loss)			1,560
Issuance of units to Owners of SGP in Simplification Transactions			(15,106)
General Partners contributions			41
Distributions to Partners			$ (1,354)

REVENUE FROM CONTRACTS WITH C55

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of revenues
Revenue	$ 516,137		$ 973,259
Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		$ 398,720		$ 859,800
Coal
Disaggregation of revenues
Revenue	475,925		899,535
Coal | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		382,262		821,006
Transportation revenues
Disaggregation of revenues
Revenue	27,532		47,317
Transportation revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		7,328		16,924
Other sales and operating revenues
Disaggregation of revenues
Revenue	12,680		26,407
Other sales and operating revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		9,130		21,870
Operating segments
Disaggregation of revenues
Revenue	516,137		973,259
Operating segments | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		398,720		859,800
Elimination
Disaggregation of revenues
Revenue	(10,939)		(20,684)
Elimination | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		(20,984)		(36,302)
Elimination | Coal
Disaggregation of revenues
Revenue	(6,823)		(12,278)
Elimination | Coal | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		(17,089)		(28,294)
Elimination | Other sales and operating revenues
Disaggregation of revenues
Revenue	(4,116)		(8,406)
Elimination | Other sales and operating revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		(3,895)		(8,008)
Illinois Basin
Disaggregation of revenues
Revenue	336,874		631,779
Illinois Basin | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		249,572		525,127
Illinois Basin | Coal
Disaggregation of revenues
Revenue	310,464		586,529
Illinois Basin | Coal | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		243,414		510,342
Illinois Basin | Transportation revenues
Disaggregation of revenues
Revenue	26,327		44,598
Illinois Basin | Transportation revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		5,986		13,841
Illinois Basin | Other sales and operating revenues
Disaggregation of revenues
Revenue	83		652
Illinois Basin | Other sales and operating revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		172		944
Illinois Basin | Operating segments
Disaggregation of revenues
Revenue	330,051		619,568
Illinois Basin | Operating segments | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		232,483		496,833
Illinois Basin | Elimination
Disaggregation of revenues
Revenue	6,823		12,211
Illinois Basin | Elimination | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		17,089		28,294
Appalachia
Disaggregation of revenues
Revenue	164,812		312,444
Appalachia | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		135,706		305,950
Appalachia | Coal
Disaggregation of revenues
Revenue	162,886		308,175
Appalachia | Coal | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		133,612		301,385
Appalachia | Transportation revenues
Disaggregation of revenues
Revenue	1,203		2,717
Appalachia | Transportation revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		1,342		3,083
Appalachia | Other sales and operating revenues
Disaggregation of revenues
Revenue	723		1,552
Appalachia | Other sales and operating revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		752		1,482
Appalachia | Operating segments
Disaggregation of revenues
Revenue	164,812		312,377
Appalachia | Operating segments | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		135,706		305,950
Appalachia | Elimination
Disaggregation of revenues
Revenue			67
Other and Corporate
Disaggregation of revenues
Revenue	25,390		49,720
Other and Corporate | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		34,426		65,025
Other and Corporate | Coal
Disaggregation of revenues
Revenue	9,398		17,109
Other and Corporate | Coal | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		22,325		37,573
Other and Corporate | Transportation revenues
Disaggregation of revenues
Revenue	2		2
Other and Corporate | Other sales and operating revenues
Disaggregation of revenues
Revenue	15,990		32,609
Other and Corporate | Other sales and operating revenues | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		12,101		27,452
Other and Corporate | Operating segments
Disaggregation of revenues
Revenue	21,274		41,314
Other and Corporate | Operating segments | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		30,531		57,017
Other and Corporate | Elimination
Disaggregation of revenues
Revenue	$ 4,116		$ 8,406
Other and Corporate | Elimination | Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of revenues
Revenue		$ 3,895		$ 8,008

REVENUE FROM CONTRACTS WITH C56

REVENUE FROM CONTRACTS WITH CUSTOMERS - Coal supply contracts (Details) - Coal $ in Thousands	Mar. 31, 2018USD ($)
Performance obligations unsatisfied or partially unsatisfied
Total	$ 2,230,447
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	966,500
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	773,482
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	398,990
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	91,475
Operating segments | Illinois Basin
Performance obligations unsatisfied or partially unsatisfied
Total	1,354,716
Operating segments | Illinois Basin | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	624,461
Operating segments | Illinois Basin | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	440,079
Operating segments | Illinois Basin | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	238,386
Operating segments | Illinois Basin | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	51,790
Operating segments | Appalachia
Performance obligations unsatisfied or partially unsatisfied
Total	861,962
Operating segments | Appalachia | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	333,844
Operating segments | Appalachia | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	327,829
Operating segments | Appalachia | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	160,604
Operating segments | Appalachia | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	39,685
Operating segments | Other and Corporate
Performance obligations unsatisfied or partially unsatisfied
Total	50,179
Operating segments | Other and Corporate | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	27,570
Operating segments | Other and Corporate | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	22,609
Elimination
Performance obligations unsatisfied or partially unsatisfied
Total	(36,410)
Elimination | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	(19,375)
Elimination | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Performance obligations unsatisfied or partially unsatisfied
Total	$ (17,035)

NET INCOME OF ARLP PER LIMITE57

NET INCOME OF ARLP PER LIMITED PARTNER UNIT - Incentive Distributions (Details) - MGP	6 Months Ended
	Jun. 30, 2018$ / shares
Excess Of $0.1375 Per Unit
Incentive distributions
General partner incentive distribution percentage	15.00%
Threshold distribution of net income per unit (in dollars per unit)	$ 0.1375
Excess Of $0.15625 Per Unit
Incentive distributions
General partner incentive distribution percentage	25.00%
Threshold distribution of net income per unit (in dollars per unit)	$ 0.15625
Excess Of $0.1875 Per Unit
Incentive distributions
General partner incentive distribution percentage	50.00%
Threshold distribution of net income per unit (in dollars per unit)	$ 0.1875

NET INCOME OF ARLP PER LIMITE58

NET INCOME OF ARLP PER LIMITED PARTNER UNIT - Reconciliation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income of ARLP	$ 86,190	$ 63,230	$ 242,098	$ 168,132
Managing general partner priority distributions				(19,216)
General partner's equity ownership		(604)	(1,560)	(2,334)
General partner's special allocation of certain general and administrative expenses				800
LIMITED PARTNERS' INTEREST IN NET INCOME OF ARLP	86,190	62,626	240,538	147,382
Distributions to participating securities	(1,261)	(1,103)	(2,532)	(2,069)
Undistributed earnings attributable to participating securities	(343)		(1,898)	(1,357)
Net income of ARLP available to limited partners	$ 84,586	$ 61,523	$ 236,108	$ 143,956
Weighted average limited partner units outstanding - basic (in units)	131,279,910	74,597,036	131,050,836	74,550,426
Weighted average limited partner units outstanding - diluted (in units)	131,279,910	74,597,036	131,050,836	74,550,426
Basic net income of ARLP per limited partner unit (in dollars per unit)	$ 0.64	$ 0.82	$ 1.80	$ 1.93
Diluted net income of ARLP per limited partner unit (in dollars per unit)	$ 0.64	$ 0.82	$ 1.80	$ 1.93
Anti-dilutive under the treasury stock method (in units)	1,469,000	1,355,000	1,511,000	1,401,000
Pro Forma
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income of ARLP	$ 85,502	$ 62,750	$ 240,833	$ 167,164
Pro forma adjustments	(688)	(480)	(1,265)	(968)
Distributions to participating securities	(1,261)	(1,103)	(2,532)	(2,069)
Undistributed earnings attributable to participating securities	(328)		(1,875)	(702)
Net income of ARLP available to limited partners	$ 83,913	$ 61,647	$ 236,426	$ 164,393
Weighted average limited partner units outstanding - basic (in units)	132,166,000	132,048,000	132,164,000	132,001,000
Weighted average limited partner units outstanding - diluted (in units)	132,166,000	132,048,000	132,164,000	132,001,000
Pro forma basic net income of ARLP per limited partner unit (3) (in dollars per share)	$ 0.63	$ 0.47	$ 1.79	$ 1.25
Pro forma diluted net income of ARLP per limited partner unit (3) (in dollars per share)	$ 0.63	$ 0.47	$ 1.79	$ 1.25
Anti-dilutive under the treasury stock method (in units)	1,469,000	1,355,000	1,511,000	1,401,000
Affiliated entity controlled by Mr. Craft
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
General partner's special allocation of certain general and administrative expenses				$ 800

WORKERS' COMPENSATION AND PNE59

WORKERS' COMPENSATION AND PNEUMOCONIOSIS - Workers' Compensation Liability (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in the workers' compensation liability
Beginning balance	$ 54,646	$ 47,600	$ 54,439	$ 48,131	$ 48,131
Accruals increase	285	12,700	2,926	14,674
Payments	(3,048)	(2,517)	(5,845)	(5,442)
Interest accretion	364	420	727	840
Valuation loss (gain)	695	1,778	695	1,778
Ending balance	52,942	$ 59,981	$ 52,942	$ 59,981	$ 54,439	$ 48,131
Workers' compensation discount rate			3.82%	3.38%	3.22%	3.52%
Receivables for traumatic injury claims	$ 7,700		$ 7,700

WORKERS' COMPENSATION AND PNE60

WORKERS' COMPENSATION AND PNEUMOCONIOSIS - Periodic Benefit Cost (Details) - Pneumoconiosis benefits - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Accrued Workers Compensation And Pneumoconiosis Benefits
Service cost	$ 632	$ 556	$ 1,262	$ 1,102
Interest cost	636	628	1,271	1,257
Net amortization		(567)	1	(1,134)
Net periodic benefit cost	$ 1,268	$ 617	$ 2,534	$ 1,225

COMPENSATION PLANS - LTIP Grant

COMPENSATION PLANS - LTIP Grants Activity (Details) - ARLP LTIP - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Summary of non-vested grants (in units)
Balance at the beginning of the period (in units)	1,694,026
Granted (in units)	511,305
Vested (in units)	(331,502)
Forfeited (in units)	(37,806)
Balance at the end of the period (in units)	1,836,023
Weighted average grant date fair value per unit
Balance at the beginning of the period (in dollars per unit)	$ 19.62
Granted (in dollars per unit)	20.40
Vested (in dollars per unit)	34.61
Forfeited (in dollars per unit)	16.75
Balance at the end of the period (in dollars per unit)	$ 17.19
Intrinsic value (in dollars)
Intrinsic value of outstanding grants (in dollars)	$ 33,691	$ 33,372
Other information
Common units issued upon vesting	191,858

COMPENSATION PLANS - LTIP Other

COMPENSATION PLANS - LTIP Other Information (Details) - ARLP LTIP - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Other information
Unit-based compensation expense	$ 2.7	$ 2.8	$ 5.4	$ 5.4
Total unit-based obligation recorded	15.5		15.5
Unrecognized compensation expense (in dollars)	$ 16		$ 16
Weighted-average period for recognition of expense			1 year 3 months 18 days
Units for which vesting requirements were deemed satisfied			331,502
Forfeitures (in units)			37,806
Common units issued upon vesting			191,858
Units granted			511,305
Units available for grant	2,200,000		2,200,000

COMPENSATION PLANS - SERP and D

COMPENSATION PLANS - SERP and Directors Compensation Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
SERP and Directors' Compensation Plans
Other information
Unit-based compensation expense	$ 400	$ 400	$ 800	$ 700
Total unit-based obligation recorded	$ 16,500		$ 16,500
SERP and Directors' Compensation Plans | Phantom Share Units (PSUs)
Summary of activity (in units)
Balance at the beginning of the period (in units)			561,784
Granted (in units)			37,973
Issued (in units)			(10,364)
Balance at the end of the period (in units)	589,393		589,393
Summary of activity (in dollars per unit)
Balance at the beginning of the period (in dollars per unit)			$ 28.64
Granted (in dollars per unit)			18.24
Issued (in dollars per unit)			27.92
Balance at the end of the period (in dollars per unit)	$ 27.98		$ 27.98
Intrinsic value (in dollars)
Intrinsic value of outstanding grants (in dollars)	$ 10,815		$ 10,815		$ 11,067
SERP | Phantom Share Units (PSUs)
Other information
Common units issued upon vesting			7,181

COMPENSATION PLANS - SERP and64

COMPENSATION PLANS - SERP and Directors Compensation Plans (Details) - SERP and Directors' Compensation Plans - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Compensation Plans
Common unit-based compensation expense	$ 0.4	$ 0.4	$ 0.8	$ 0.7
Total unit-based obligation recorded	$ 16.5		$ 16.5

COMPONENTS OF PENSION PLAN NE65

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jul. 31, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Defined benefit pension plan
Components of net periodic benefit cost:
Interest cost		$ 1,116	$ 1,135	$ 2,232	$ 2,270
Expected return on plan assets		(1,548)	(1,251)	(2,984)	(2,503)
Amortization of prior service cost		47	47	94	94
Amortization of net loss		969	772	1,938	1,545
Net periodic benefit cost		$ 584	$ 703	1,280	$ 1,406
2017 plan year
Components of net periodic benefit cost:
Employer contribution payments	$ 1,400			2,100
2018 plan year
Components of net periodic benefit cost:
Employer contribution payments	$ 700			$ 700

SEGMENT INFORMATION - General (

SEGMENT INFORMATION - General (Details)	6 Months Ended
	Jun. 30, 2018segment
SEGMENT INFORMATION
Number of reportable segments	2

SEGMENT INFORMATION - Segment R

SEGMENT INFORMATION - Segment Results (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Reportable segment results
Revenues	$ 516,137		$ 973,259
Total revenues	516,137	$ 398,720	973,259	$ 859,800
Segment Adjusted EBITDA Expense	311,811	238,279	591,270	499,773
Segment Adjusted EBITDA	185,487	156,029	350,825	349,719
Total assets	2,265,834	2,177,418	2,265,834	2,177,418	$ 2,219,371
Capital expenditures	69,121	37,171	120,646	67,517
Additional information
Equity method investment income	4,839	2,916	8,575	6,616
Investments in affiliate	158,370		158,370		$ 147,964
Illinois Basin
Reportable segment results
Revenues	336,874		631,779
Segment Adjusted EBITDA Expense	200,901	150,299	382,704	311,736
Segment Adjusted EBITDA	109,647	93,288	204,477	199,551
Total assets	1,431,678	1,445,624	1,431,678	1,445,624
Capital expenditures	46,116	22,927	83,566	40,116
Appalachia
Reportable segment results
Revenues	164,812		312,444
Segment Adjusted EBITDA Expense	103,538	83,619	196,036	178,936
Segment Adjusted EBITDA	60,069	50,744	113,690	123,931
Total assets	454,972	473,699	454,972	473,699
Capital expenditures	21,445	13,261	34,820	26,041
Other and Corporate
Reportable segment results
Revenues	25,390		49,720
Segment Adjusted EBITDA Expense	16,206	23,123	29,004	40,961
Segment Adjusted EBITDA	17,876	14,218	36,868	30,679
Total assets	561,649	369,185	561,649	369,185
Capital expenditures	1,560	983	2,260	1,360
Operating segments
Reportable segment results
Revenues	516,137		973,259
Operating segments | Illinois Basin
Reportable segment results
Revenues	330,051		619,568
Operating segments | Appalachia
Reportable segment results
Revenues	164,812		312,377
Operating segments | Other and Corporate
Reportable segment results
Revenues	21,274		41,314
Elimination
Reportable segment results
Revenues	(10,939)		(20,684)
Segment Adjusted EBITDA Expense	(8,834)	(18,762)	(16,474)	(31,860)
Segment Adjusted EBITDA	(2,105)	(2,221)	(4,210)	(4,442)
Total assets	(182,465)	(111,090)	(182,465)	(111,090)
Elimination | Illinois Basin
Reportable segment results
Revenues	6,823		12,211
Elimination | Appalachia
Reportable segment results
Revenues			67
Elimination | Other and Corporate
Reportable segment results
Revenues	$ 4,116		$ 8,406
Calculated under Revenue Guidance in Effect before Topic 606
Reportable segment results
Revenues		398,720		859,800
Calculated under Revenue Guidance in Effect before Topic 606 | Illinois Basin
Reportable segment results
Revenues		249,572		525,127
Calculated under Revenue Guidance in Effect before Topic 606 | Appalachia
Reportable segment results
Revenues		135,706		305,950
Calculated under Revenue Guidance in Effect before Topic 606 | Other and Corporate
Reportable segment results
Revenues		34,426		65,025
Calculated under Revenue Guidance in Effect before Topic 606 | Operating segments
Reportable segment results
Revenues		398,720		859,800
Calculated under Revenue Guidance in Effect before Topic 606 | Operating segments | Illinois Basin
Reportable segment results
Revenues		232,483		496,833
Calculated under Revenue Guidance in Effect before Topic 606 | Operating segments | Appalachia
Reportable segment results
Revenues		135,706		305,950
Calculated under Revenue Guidance in Effect before Topic 606 | Operating segments | Other and Corporate
Reportable segment results
Revenues		30,531		57,017
Calculated under Revenue Guidance in Effect before Topic 606 | Elimination
Reportable segment results
Revenues		(20,984)		(36,302)
Calculated under Revenue Guidance in Effect before Topic 606 | Elimination | Illinois Basin
Reportable segment results
Revenues		17,089		28,294
Calculated under Revenue Guidance in Effect before Topic 606 | Elimination | Other and Corporate
Reportable segment results
Revenues		$ 3,895		$ 8,008

SEGMENT INFORMATION - EBITDA Ex

SEGMENT INFORMATION - EBITDA Expense Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)
Segment Adjusted EBITDA Expense	$ 311,811	$ 238,279	$ 591,270	$ 499,773
Outside coal purchases	(68)		(1,442)
Other (expense) income	(542)	(375)	(1,389)	158
Operating expenses (excluding depreciation, depletion and amortization)	$ 311,201	$ 237,904	$ 588,439	$ 499,931

SEGMENT INFORMATION - EBITDA Re

SEGMENT INFORMATION - EBITDA Reconciliation (Details) - USD ($) $ in Thousands	Mar. 09, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Reconciliation of consolidated Segment Adjusted EBITDA to net income
Consolidated Segment Adjusted EBITDA		$ 185,487	$ 156,029	$ 350,825	$ 349,719
General and administrative		(17,026)	(14,944)	(33,677)	(30,977)
Depreciation, depletion and amortization		(72,150)	(59,020)	(133,998)	(124,147)
Settlement gain	$ 80,000			80,000
Interest expense, net		(9,931)	(10,561)	(20,724)	(18,053)
Debt extinguishment loss			(8,148)		(8,148)
Income tax benefit		(3)	(4)	7	8
NET INCOME		$ 86,377	$ 63,352	$ 242,433	$ 168,402