Alliance Holdings GP (AHGP) Inactive 10-Q7 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 07, 2013
Document and Entity Information	'	'
Entity Registrant Name	'Alliance Holdings GP, L.P.	'
Entity Central Index Key	'0001344980	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	59,863,000
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013		Dec. 31, 2012
CURRENT ASSETS:	'		'
Cash and cash equivalents	$23,121		$31,111
Trade receivables	169,916		172,724
Other receivables	1,121		1,019
Due from affiliates	620		562
Inventories	69,331		46,660
Advance royalties	11,280		11,492
Prepaid expenses and other assets	3,817		20,554
Total current assets	279,206		284,122
PROPERTY, PLANT AND EQUIPMENT:	'		'
Property, plant and equipment, at cost	2,576,521		2,361,863
Less accumulated depreciation, depletion and amortization	-990,133		-832,293
Total property, plant and equipment, net	1,586,388		1,529,570
OTHER ASSETS:	'		'
Advance royalties	20,881		23,267
Equity investments in affiliates	124,345		88,513
Due from affiliate	11,150		3,084
Other long-term assets	29,003		30,284
Total other assets	185,379		145,148
TOTAL ASSETS	2,050,973	[1]	1,958,840
CURRENT LIABILITIES:	'		'
Accounts payable	107,450		100,678
Due to affiliates	393		327
Accrued taxes other than income taxes	22,636		20,033
Accrued payroll and related expenses	51,603		38,501
Accrued interest	6,185		1,435
Workers' compensation and pneumoconiosis benefits	9,478		9,320
Current capital lease obligations	1,214		1,000
Other current liabilities	21,763		19,572
Current maturities, long-term debt (Note 7)	80,500		18,000
Total current liabilities	301,222		208,866
LONG-TERM LIABILITIES:	'		'
Long-term debt, excluding current maturities	687,500		773,000
Pneumoconiosis benefits	63,921		59,931
Accrued pension benefit	31,202		31,078
Workers' compensation	70,733		68,786
Asset retirement obligations	76,517		81,644
Long-term capital lease obligations	17,513		18,613
Other liabilities	6,831		9,147
Total long-term liabilities	954,217		1,042,199
Total liabilities	1,255,439		1,251,065
COMMITMENTS AND CONTINGENCIES	'		'
Alliance Holdings GP, L.P. ("AHGP") Partners' Capital:	'		'
Limited Partners - Common Unitholders 59,863,000 units outstanding	487,453		448,976
Accumulated other comprehensive loss	-17,314		-18,296
Total AHGP Partners' Capital	470,139		430,680
Noncontrolling interests	325,395		277,095
Total Partners' Capital	795,534		707,775
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$2,050,973		$1,958,840

[1]	Total assets for the White Oak and Other and Corporate Segments include investments in affiliate of $122.7 million and $1.6 million, respectively, at September 30, 2013 and $72.7 million and $1.6 million, respectively, at September 30, 2012.

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Sep. 30, 2013	Dec. 31, 2012
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Limited Partners, Common Unitholders units outstanding	59,863,000	59,863,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
SALES AND OPERATING REVENUES:	'		'		'		'
Coal sales	$518,447		$499,003		$1,594,530		$1,441,107
Transportation revenues	11,554		5,625		23,459		17,651
Other sales and operating revenues	7,135		6,720		20,595		25,854
Total revenues	537,136	[1]	511,348	[1]	1,638,584	[1]	1,484,612	[1]
EXPENSES:	'		'		'		'
Operating expenses (excluding depreciation, depletion and amortization)	346,045		338,644		1,042,057		946,806
Transportation expenses	11,554		5,625		23,459		17,651
Outside coal purchases	636		4,424		2,028		34,759
General and administrative	15,237		15,282		47,956		47,494
Depreciation, depletion and amortization	66,099		59,781		198,688		154,923
Asset impairment charge	'		19,031		'		19,031
Total operating expenses	439,571		442,787		1,314,188		1,220,664
INCOME FROM OPERATIONS	97,565		68,561		324,396		263,948
Interest expense (net of interest capitalized for the three and nine months ended September 30, 2013 and 2012 of $2,816, $1,701, $8,220 and $6,433, respectively)	-6,168		-7,446		-19,004		-21,626
Interest income	253		94		565		239
Equity in loss of affiliates, net	-5,990		-2,832		-15,556		-11,040
Other income	372		254		999		2,853
INCOME BEFORE INCOME TAXES	86,032		58,631		291,400		234,374
INCOME TAX BENEFIT	-718		-102		-1,307		-726
NET INCOME	86,750		58,733		292,707		235,100
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	-32,539		-19,238		-117,517		-91,927
NET INCOME ATTRIBUTABLE TO ALLIANCE HOLDINGS GP, L.P. ("NET INCOME OF AHGP")	$54,211		$39,495		$175,190		$143,173
BASIC AND DILUTED NET INCOME OF AHGP PER LIMITED PARTNER UNIT (in dollars per unit)	$0.91		$0.66		$2.93		$2.39
DISTRIBUTIONS PAID PER LIMITED PARTNER UNIT (in dollars per unit)	$0.79		$0.70		$2.29		$2.00
WEIGHTED AVERAGE NUMBER OF UNITS OUTSTANDING - BASIC AND DILUTED (in units)	59,863,000		59,863,000		59,863,000		59,863,000

[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues and brokerage sales.

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF INCOME	'	'	'	'
Interest expense, interest capitalized	$2,816	$1,701	$8,220	$6,433

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
NET INCOME	$86,750		$58,733		$292,707		$235,100
OTHER COMPREHENSIVE INCOME:	'		'		'		'
Total adjustments	725		652		2,178		1,955
TOTAL COMPREHENSIVE INCOME	87,475		59,385		294,885		237,055
Less: Comprehensive income attributable to noncontrolling interest	-32,951		-19,608		-118,713		-92,991
COMPREHENSIVE INCOME ATTRIBUTABLE TO AHGP	54,524		39,777		176,172		144,064
Defined benefit pension plan	'		'		'		'
OTHER COMPREHENSIVE INCOME:	'		'		'		'
Amortization of actuarial loss	557	[1]	458	[1]	1,675	[1]	1,373	[1]
Total adjustments	557		458		1,675		1,373
Pneumoconiosis benefits	'		'		'		'
OTHER COMPREHENSIVE INCOME:	'		'		'		'
Amortization of actuarial loss	168	[1]	194	[1]	503	[1]	582	[1]
Total adjustments	$168		$194		$503		$582

[1]	Amortization of actuarial loss is included in the computation of net periodic benefit cost (see Notes 10 and 12 for additional details).

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	'	'
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	$548,884	$422,369
Property, plant and equipment:	'	'
Capital expenditures	-242,653	-332,353
Changes in accounts payable and accrued liabilities	-354	-4,024
Proceeds from sale of property, plant and equipment	124	114
Purchases of equity investments in affiliate	-47,500	-43,100
Payment for acquisition of business	'	-100,000
Payments to affiliate for acquisition and development of coal reserves	-21,318	-34,601
Advances/loans to affiliate	-7,500	-2,229
Payments from affiliate	'	4,229
Other	'	546
Net cash used in investing activities	-319,201	-511,418
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Borrowings under term loan	'	250,000
Borrowings under revolving credit facilities	211,000	150,000
Payments under revolving credit facilities	-216,000	-75,000
Payment on term loan	'	-300,000
Payment on long-term debt	-18,000	-18,000
Payments on capital lease obligations	-886	-673
Payment of debt issuance costs	'	-4,272
Net settlement of employee withholding taxes on vesting of ARLP Long-Term Incentive Plan	-3,015	-3,734
Distributions paid by consolidated partnership to noncontrolling interests	-73,835	-66,755
Distributions paid to Partners	-136,937	-119,876
Net cash used in financing activities	-237,673	-188,310
NET CHANGE IN CASH AND CASH EQUIVALENTS	-7,990	-277,359
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	31,111	281,469
CASH AND CASH EQUIVALENTS AT END OF PERIOD	23,121	4,110
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	21,638	22,166
NON-CASH INVESTING AND FINANCING ACTIVITY:	'	'
Accounts payable for purchase of property, plant and equipment	20,618	20,955
Market value of ARLP common units issued under ARLP's Long-Term Incentive and Directors Deferred Compensation Plans before minimum statutory tax withholding requirements	8,583	11,070
Acquisition of business:	'	'
Fair value of assets assumed	'	126,639
Cash paid	'	-100,000
Fair value of liabilities assumed	'	$26,639

ORGANIZATION_AND_PRESENTATION

ORGANIZATION AND PRESENTATION	9 Months Ended
ORGANIZATION AND PRESENTATION	Sep. 30, 2013
ORGANIZATION AND PRESENTATION	'
ORGANIZATION AND PRESENTATION	'
	1. ORGANIZATION AND PRESENTATION

	Significant Relationships Referenced in Notes to Condensed Consolidated Financial Statements

	· References to “we,” “us,” “our” or “AHGP” mean Alliance Holdings GP, L.P., individually as the parent company, and not on a consolidated basis.
	· References to “AHGP Partnership” mean the business and operations of Alliance Holdings GP, L.P., the parent company, as well as its consolidated subsidiaries, which include Alliance Resource Management GP, LLC and Alliance Resource Partners, L.P. and its consolidated subsidiaries.
	· References to “AGP” mean Alliance GP, LLC, the general partner of Alliance Holdings GP, L.P., also referred to as our general partner.
	· References to “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, the managing general partner of Alliance Resource Partners, L.P.
	· References to “SGP” mean Alliance Resource GP, LLC, the special general partner of Alliance Resource Partners, L.P.
	· References to “Intermediate Partnership” mean Alliance Resource Operating Partners, L.P., the intermediate partnership of Alliance Resource Partners, L.P.
	· References to “Alliance Coal” mean Alliance Coal, LLC, the holding company for the operations of Alliance Resource Operating Partners, L.P.

	Organization and Formation

	We are a Delaware limited partnership listed on the NASDAQ Global Select Market under the ticker symbol “AHGP”. We own directly and indirectly 100% of the members’ interest in MGP, ARLP’s managing general partner. The ARLP Partnership is a diversified producer and marketer of coal to major United States (“U.S.”) utilities and industrial users. ARLP conducts substantially all of its business through its wholly-owned subsidiary, the Intermediate Partnership. ARLP and the Intermediate Partnership were formed in May 1999, to acquire upon completion of ARLP’s initial public offering on August 19, 1999, certain coal production and marketing assets of Alliance Resource Holdings, Inc. (“ARH”), a Delaware corporation. We and ARH, through its wholly-owned subsidiary, SGP, maintain general partner interests in ARLP and the Intermediate Partnership. ARH is owned by Joseph W. Craft III, the Chairman, President and Chief Executive Officer of AGP as well as the President and Chief Executive Officer and a Director of MGP, and Kathleen S. Craft. SGP, a Delaware limited liability company, is owned by ARH and holds a 0.01% general partner interest in each of ARLP and the Intermediate Partnership.

	We are owned 100% by limited partners. Our general partner, AGP, has a non-economic interest in us and is owned by Mr. Craft.

	Basis of Presentation

	The accompanying condensed consolidated financial statements include the accounts and operations of the AHGP Partnership and present our financial position as of September 30, 2013 and December 31, 2012, the results of our operations and comprehensive income for the three and nine months ended September 30, 2013 and 2012 and the cash flows for the nine months ended September 30, 2013 and 2012. All of our intercompany transactions and accounts have been eliminated. Net income attributable to Alliance Holdings GP, L.P. from within our accompanying condensed consolidated financial statements will be described as “Net Income of AHGP.”

	Since we own MGP, our condensed consolidated financial statements reflect the consolidated results of the ARLP Partnership. The earnings of the ARLP Partnership allocated to its limited partners’ interests not owned by us and allocated to SGP’s general partner interest in ARLP are reflected as net income attributable to noncontrolling interest on our condensed consolidated statement of income and as noncontrolling interest on our condensed consolidated balance sheets. Our consolidated financial statements do not differ materially from those of the ARLP Partnership. The differences between our financial statements and those of the ARLP Partnership are primarily attributable to (a) amounts reported as noncontrolling interests and (b) additional general and administrative costs and taxes attributable to us. The additional general and administrative costs principally consist of costs incurred by us as a result of being a publicly traded partnership, amounts billed by, and reimbursed to, Alliance Coal under an administrative services agreement and amounts billed by, and reimbursed to, AGP under our partnership agreement.

	These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these financial statements reflect all adjustments (which include only 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 for a full year.

	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 should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2012.

	Use of Estimates

	The preparation of AHGP Partnership’s condensed consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) of the United States (“U.S.”) 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.

NEW_ACCOUNTING_STANDARDS

NEW ACCOUNTING STANDARDS	9 Months Ended
NEW ACCOUNTING STANDARDS	Sep. 30, 2013
NEW ACCOUNTING STANDARDS	'
NEW ACCOUNTING STANDARDS	'
	2. NEW ACCOUNTING STANDARDS

	New Accounting Standards Issued and Adopted

	In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013-02”). ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, certain significant amounts reclassified out of AOCI by the respective line items of net income. ASU 2013-02 does not change the items that must be reported in AOCI. ASU 2013-02 was effective for fiscal years, and interim periods within those years, beginning after December 15, 2012. The adoption of ASU 2013-02 did not have a material impact on our condensed consolidated financial statements.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 30, 2013
CONTINGENCIES	'
CONTINGENCIES	'
	3. CONTINGENCIES

	We are not engaged in any material litigation. The ARLP Partnership is involved in various lawsuits, claims and regulatory proceedings incidental to its business. The ARLP Partnership records an accrual for a potential loss related to these matters when, in management’s opinion, such loss is probable and reasonably estimable. Based on known facts and circumstances, the ARLP Partnership believes the ultimate outcome of these outstanding lawsuits, claims and regulatory proceedings will not have a material adverse effect on its 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 the ARLP Partnership’s accruals, then they could have a material adverse effect.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2013
ACQUISITIONS	'
ACQUISITIONS	'
	4. ACQUISITIONS

	Asset Acquisition

	In June 2013, the ARLP Partnership’s subsidiary, Alliance Resource Properties, LLC (“Alliance Resource Properties”), acquired the rights to approximately 11.6 million tons of proven and probable medium-sulfur coal reserves, and an additional 5.9 million resource tons, in Grant and Tucker County, West Virginia from Laurel Run Mining Company, a subsidiary of Consol Energy, Inc. The purchase price of $25.2 million was allocated to owned and leased coal rights and was financed using existing cash on hand. As a result of the coal reserve purchase, the ARLP Partnership reclassified certain tons of medium-sulfur, non-reserve coal deposits as reserves, which together with the reserves purchased above, extended the expected life of Mettiki Coal (WV), LLC’s Mountain View mine.

	Green River Collieries, LLC

	On April 2, 2012, the ARLP Partnership acquired substantially all of Green River Collieries, LLC’s (“Green River”) assets related to its coal mining business and operations located in Webster and Hopkins Counties, Kentucky for consideration of $100.0 million. The transaction included the Onton No. 9 mining complex (“Onton mine”), which included the mine, a dock, tugboat, and a lease for the preparation plant, and an estimated 40.0 million tons of coal reserves in the West Kentucky No. 9 coal seam. The Green River acquisition was consistent with the ARLP Partnership’s general business strategy and complemented its current coal mining operations.

	The following unaudited pro forma information for the nine months ended September 30, 2012 for the AHGP Partnership has been prepared for illustrative purposes as if the business combination occurred on January 1, 2011, the year prior to the acquisition date. The unaudited pro forma results have been prepared based upon Green River’s historical results with respect to the business acquired and estimates of the effects of the transactions that the ARLP Partnership believes are reasonable and supportable. The results are not necessarily reflective of the consolidated results of operations had the acquisition actually occurred on January 1, 2011, nor are they indicative of future operating results.

		Nine Months Ended
		September 30, 2012
		(in thousands)

	Total revenues
	As reported		$	1,484,612
	Pro forma		$	1,511,955

	Net income
	As reported		$	235,100
	Pro forma		$	236,381


	The pro forma net income includes adjustments to depreciation, depletion and amortization to reflect the new basis in property, plant and equipment and intangible assets acquired, elimination of income tax expense, and the elimination of interest expense of Green River as its debt was paid off in conjunction with the acquisition.

	Synergies from the acquisition are not reflected in the pro forma results.

ASSET_IMPAIRMENT_CHARGE

ASSET IMPAIRMENT CHARGE	9 Months Ended
ASSET IMPAIRMENT CHARGE	Sep. 30, 2013
ASSET IMPAIRMENT CHARGE	'
ASSET IMPAIRMENT CHARGE	'
	5. ASSET IMPAIRMENT CHARGE

	Pontiki Coal, LLC’s (“Pontiki”) mining complex in Martin County, Kentucky was idled from August 29, 2012 to November 25, 2012. The Mine Safety and Health Administration (“MSHA”) ordered the closure of the coal preparation plant and associated surface facilities at the Pontiki mining complex following the failure on August 23, 2012 of a belt line between two clean coal stacking tubes. MSHA required a comprehensive structural inspection of all the surface facilities by an independent bridge engineering firm before the surface facilities could be reopened. Although the Pontiki mining complex resumed operations to fulfill contractual obligations for the delivery of coal in 2013 under existing coal sales agreements, significant uncertainty remained regarding market demand and pricing for coal from Pontiki beyond 2013. This uncertainty along with the likelihood of future cost increases arising from stringent regulatory oversight placed the long-term viability of Pontiki at significant risk.

	As a result of the above events, uncertainty regarding the future operations of the mine and the required additional repair costs, and the assessment of related risks, the ARLP Partnership concluded that indicators of impairment were present and the carrying value of the asset group representing the Pontiki mining complex (“Pontiki Assets”) was not fully recoverable. The ARLP Partnership estimated the fair value of the Pontiki Assets and determined it was exceeded by the carrying value and accordingly, the ARLP Partnership recorded an asset impairment charge of $19.0 million in the Central Appalachian segment during the quarter ended September 30, 2012 to reduce the carrying value of the Pontiki Assets to their estimated fair value of $16.1 million. The fair value of the Pontiki Assets was determined using the market and cost valuation techniques and represents a Level 3 fair value measurement. The fair value analysis was based on the marketability of coal properties in the current market environment, discounted projected future cash flows, and estimated fair value of assets that could be sold or used at other operations. As these estimates incorporate certain assumptions, including replacement cost of equipment and marketability of coal reserves in the Central Appalachian region, and it is possible that the estimates may change in the future resulting in the need to adjust the ARLP Partnership’s determination of fair value. The asset impairment established a new cost basis on which depreciation, depletion and amortization is calculated for the Pontiki Assets.

	As noted above, although the Pontiki mining complex resumed operations, significant uncertainty remained regarding market demand and pricing for coal from Pontiki beyond 2013. On September 27, 2013, the ARLP Partnership issued Worker Adjustment and Retraining Notification (WARN) Act notices to all employees at Pontiki’s mining complex. The ARLP Partnership plans to continue operations at the Pontiki mining complex until late November 2013 to fulfill commitments under existing sales contracts at which time the mine is expected to cease production. No additional impairment was required related to the expected closure of the mine as the depreciable lives of the Pontiki Assets were adjusted in 2012 and throughout 2013 as management evaluated the future operations at Pontiki.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	6. FAIR VALUE MEASUREMENTS

	We apply the provisions of FASB ASC 820, Fair Value Measurement, which, among other things, defines fair value, requires disclosures about assets and liabilities carried at fair value and establishes a hierarchal disclosure framework based upon the quality of inputs used to measure fair value.

	Valuation techniques are based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our own market assumptions. These two types of inputs create the following fair value hierarchy:

	· Level 1 – Quoted prices for identical instruments in active markets.
	· Level 2 – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations whose inputs are observable or whose significant value drivers are observable.
	· Level 3 – Instruments whose significant value drivers are unobservable.

	The carrying amounts for cash equivalents, accounts receivable, accounts payable, due from affiliates and due to affiliates approximate fair value because of the short maturity of those instruments. At September 30, 2013 and December 31, 2012, the estimated fair value of the ARLP Partnership’s long-term debt, including current maturities, was approximately $787.3 million and $834.3 million, respectively, based on interest rates that it believes are currently available to it for issuance of debt with similar terms and remaining maturities (Note 7). The fair value of debt, which is based upon interest rates for similar instruments in active markets, is classified as a Level 2 measurement under the fair value hierarchy.

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT	'
LONG-TERM DEBT	'
	7. LONG-TERM DEBT

	Long-term debt consists of the following (in thousands):

		September 30,		December 31,
		2013		2012
	ARLP Revolving credit facility	$	100,000	$	155,000
	ARLP $50 million facility	50,000		-
	ARLP Senior notes	18,000		36,000
	ARLP Series A senior notes	205,000		205,000
	ARLP Series B senior notes	145,000		145,000
	ARLP Term loan	250,000		250,000
		768,000		791,000
	Less current maturities	-80,500		-18,000
	Total long-term debt	$	687,500	$	773,000

	On September 11, 2013, the Intermediate Partnership entered into a credit agreement for a $50.0 million revolving credit facility (“ARLP Facility”) to be used, as appropriate, for short-term working capital requirements. The counterparty to the ARLP Facility is KC-LendCo, LLC, which is controlled by an officer of ARH via his role as independent trustee of irrevocable trusts established by the ARLP Partnership’s President and Chief Executive Officer. Borrowings under the ARLP Facility bear interest at the London Interbank Offered Rate (“LIBOR”) plus 0.80%, with interest payable quarterly. At September 30, 2013, the LIBOR with applicable margin was 0.98% on borrowings outstanding. The ARLP Facility is included in the current maturities, long-term debt line item on our condensed consolidated balance sheet. The lender and the Intermediate Partnership have the option to terminate the ARLP Facility at any time and the ARLP Facility was terminated on October 29, 2013, with all amounts outstanding, plus interest, paid in full.

	The Intermediate Partnership also has $18.0 million in senior notes (“ARLP Senior Notes”), $205.0 million in ARLP Series A and $145.0 million in ARLP Series B senior notes (collectively, the “2008 Senior Notes”), a $700.0 million revolving credit facility (“ARLP Revolving Credit Facility”) and a $250.0 million term loan (collectively, with the ARLP Senior Notes, the 2008 Senior Notes and the ARLP Revolving Credit Facility, the “ARLP Debt Arrangements”), which are guaranteed by all of the material direct and indirect subsidiaries of the Intermediate Partnership. The ARLP Debt Arrangements contain various covenants affecting the Intermediate Partnership and its subsidiaries restricting, among other things, the amount of distributions by the Intermediate Partnership, the incurrence of additional indebtedness and liens, the sale of assets, the making of investments, the entry into mergers and consolidations and the entry into transactions with affiliates, in each case subject to various exceptions. The ARLP Debt Arrangements also require the Intermediate Partnership to remain in control of a certain amount of mineable coal reserves relative to its annual production. In addition, the ARLP Debt Arrangements require the Intermediate Partnership to maintain (a) debt to cash flow ratio of not more than 3.0 to 1.0 and (b) 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 1.12 to 1.0 and 19.4 to 1.0, respectively, for the trailing twelve months ended September 30, 2013. The ARLP Partnership was in compliance with the covenants of the ARLP Debt Arrangements as of September 30, 2013.

	At September 30, 2013, the ARLP Partnership had borrowings of $150.0 million and $23.5 million of letters of credit outstanding with $576.5 million available for borrowing under the ARLP Revolving Credit Facility and the ARLP Facility. The ARLP Partnership utilizes the ARLP Revolving Credit Facility, as appropriate, for working capital requirements, anticipated capital expenditures and investments in affiliates, scheduled debt payments and distribution payments. The ARLP Partnership incurs an annual commitment fee of 0.25% on the undrawn portion of the ARLP Revolving Credit Facility.

WHITE_OAK_TRANSACTIONS

WHITE OAK TRANSACTIONS	9 Months Ended
WHITE OAK TRANSACTIONS	Sep. 30, 2013
WHITE OAK TRANSACTIONS	'
WHITE OAK TRANSACTIONS	'
	8. WHITE OAK TRANSACTIONS

	On September 22, 2011 (the “Transaction Date”), the ARLP Partnership entered into a series of transactions with White Oak Resources LLC (“White Oak”) and related entities to support development of a longwall mining operation currently under construction. The transactions feature several components, including an equity investment in White Oak (represented by “Series A Units” containing certain distribution and liquidation preferences), the acquisition and lease-back of certain coal reserves and surface rights and a backstop equipment financing facility. The ARLP Partnership’s initial investment funding to White Oak at the Transaction Date, consummated utilizing existing cash on hand, was $69.5 million and it funded an additional $197.7 million to White Oak between the Transaction Date and September 30, 2013. The ARLP Partnership expects to fund a total of approximately $300.5 million from the Transaction Date through approximately the next 1.5 years, which includes the funding made to White Oak through September 30, 2013 discussed above. The ARLP Partnership is also committed to invest up to an additional $125.0 million in Series A Units to the extent required for development or operation of the White Oak Mine No. 1 mine, which is subject to certain rights and obligations of other White Oak owners to participate in such investment. On the Transaction Date, the ARLP Partnership also entered into a coal handling and services agreement, pursuant to which the ARLP Partnership constructed and is operating a preparation plant and other surface facilities. It expects to fund these additional commitments utilizing existing cash balances, future cash flows from operations, borrowings under credit facilities and cash provided from the issuance of debt or equity. The following information discusses each component of these transactions in further detail.

	Hamilton County, Illinois Reserve Acquisition

	On the Transaction Date, the ARLP Partnership’s subsidiary, Alliance WOR Properties, LLC (“WOR Properties”), acquired from White Oak the rights to approximately 204.9 million tons of proven and probable high-sulfur coal reserves, of which 105.2 million tons are currently being developed for future mining by White Oak, and certain surface properties and rights in Hamilton County, Illinois (the “Reserve Acquisition”). Hamilton County is adjacent to White County, Illinois, where the White County Coal, LLC Pattiki mine is located. The asset purchase price of $33.8 million cash paid at closing was allocated to owned and leased coal rights. Between the Transaction Date and December 31, 2012, WOR Properties provided $51.6 million to White Oak for development of the acquired coal reserves. During the nine months ended September 30, 2013, WOR Properties acquired from White Oak for $21.3 million cash paid at closing, an additional 75.4 million tons of reserves, of which 38.8 million tons are currently being developed for future mining by White Oak. WOR Properties has a remaining commitment of $33.2 million for additional coal reserve purchases and development funding.

	Equity Investment – Series A Units

	Concurrent with the Reserve Acquisition, the ARLP Partnership’s subsidiary, Alliance WOR Processing, LLC (“WOR Processing”), made an equity investment of $35.7 million in White Oak to purchase Series A Units representing ownership in White Oak. WOR Processing purchased $66.8 million of additional Series A Units between the Transaction Date and December 31, 2012 and $47.5 million of additional Series A Units during the nine months ended September 30, 2013, fulfilling WOR Processing’s minimum equity investment commitment. Based on currently anticipated equity contributions by other White Oak owners, the ARLP Partnership does not expect to make further equity investments in White Oak in 2013.

	WOR Processing’s ownership and member’s voting interest in White Oak at September 30, 2013 were 20.0% based upon currently outstanding voting units. The remainder of the equity ownership in White Oak, represented by Series B Units, is held by other investors and members of White Oak management.

	The ARLP Partnership continually reviews all rights provided to WOR Processing as well as the ARLP Partnership by various agreements with White Oak and the ARLP Partnership continues to conclude all such rights are protective or participating in nature and do not provide WOR Processing or the ARLP Partnership the ability to unilaterally direct any of the primary activities of White Oak that most significantly impact its economic performance. As such, WOR Processing’s interest in White Oak is recognized as an equity investment in affiliate in our consolidated balance sheets. As of September 30, 2013, WOR Processing had invested $150.0 million in Series A Units of White Oak equity, which represents the ARLP Partnership’s current maximum exposure to loss as a result of its equity investment in White Oak exclusive of capitalized interest. White Oak has made no distributions to the ARLP Partnership.

	WOR Processing’s equity in earnings or losses of affiliates are recorded under the hypothetical liquidation at book value method of accounting due to the preferences to which WOR Processing is entitled on distributions. For the three and nine months ended September 30, 2013 and 2012, the ARLP Partnership was allocated losses of $6.2 million, $3.0 million, $16.3 million and $11.6 million, respectively.

	Services Agreement

	Simultaneous with the closing of the Reserve Acquisition, WOR Processing entered into a Coal Handling and Preparation Agreement (“Services Agreement”) with White Oak pursuant to which WOR Processing committed to construct and operate a coal preparation plant and related facilities and a rail loop and loadout facility to service the White Oak longwall Mine No. 1. During the quarter ended September 30, 2013, WOR Processing began processing and loading coal through the facilities and earned throughput fees of $0.6 million from White Oak.

	In addition, the Intermediate Partnership agreed to loan $10.5 million to White Oak for the construction of various assets on the surface property, including but not limited to, a bathhouse, office and warehouse (“Construction Loan”). The Construction Loan has a term of 20 years, with repayment scheduled to begin in 2015. White Oak has borrowed the entire amount available under the Construction Loan as of September 30, 2013.

NONCONTROLLING_INTERESTS

NONCONTROLLING INTERESTS	9 Months Ended
NONCONTROLLING INTERESTS	Sep. 30, 2013
NONCONTROLLING INTERESTS	'
NONCONTROLLING INTERESTS	'
	9. NONCONTROLLING INTERESTS

	As required by FASB ASC 810, our noncontrolling ownership interest in consolidated subsidiaries is presented in the condensed consolidated balance sheet within partners’ capital as a separate component from the limited partners’ equity. In addition, consolidated net income includes earnings attributable to both the limited partners’ and the noncontrolling interests.

	The noncontrolling interests balance is comprised of non-affiliate and affiliate ownership interests in the net assets of the ARLP Partnership that we consolidate (Note 1). The following table summarizes the components of noncontrolling interests recorded in Partners’ Capital for the periods indicated (in thousands):

			September 30,		December 31,
			2013		2012
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)		$	-303,798	$	-303,798
	Non-Affiliates (ARLP’s non-affiliate limited partners)		651,965		604,861
	Accumulated other comprehensive loss attributable to noncontrolling interests		-22,772		-23,968
	Total noncontrolling interests		$	325,395	$	277,095

	The noncontrolling interest designated as Affiliate represents SGP’s 0.01% general partner interest in ARLP and 0.01% general partner interest in the Intermediate Partnership.

	The noncontrolling interest designated as Non-Affiliates represents the limited partners’ interest in ARLP controlled through the common unit ownership, excluding the 15,544,169 common units of ARLP held by us. The total obligation associated with ARLP’s Long-Term Incentive Plan (“ARLP LTIP”), MGP Amended and Restated Deferred Compensation Plan for Directors (“MGP Deferred Compensation Plan”) and the Supplemental Executive Retirement Plan (“SERP”) are also included in the Non-Affiliates component of noncontrolling interest (Note 11).

	The following table summarizes net income attributable to each component of the noncontrolling interests for the periods indicated (in thousands):

			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013		2012			2013			2012

	Net income attributable to noncontrolling interest:
	Affiliate (SGP)		$	11	$	6		$	41		$	32
	Non-Affiliates (ARLP’s non-affiliate limited partners)		32,528		19,232			117,476			91,895
			$	32,539	$	19,238		$	117,517		$	91,927

	The following table summarizes cash distributions paid by ARLP to each component of the noncontrolling interests for the periods indicated (in thousands):

			Nine Months Ended
			September 30,
			2013		2012

	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)		$	41	$	36
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)		73,794		66,719
			$	73,835	$	66,755

	(1) Distributions paid to noncontrolling interests, in the table above, represent ARLP’s quarterly distributions in accordance with the ARLP partnership agreement.

	The Affiliate component of noncontrolling interest represents SGP’s cumulative investment basis in the net assets of the ARLP Partnership. After the consummation of the various transactions associated with the ARLP Partnership’s formation and initial public offering in 1999 (which included the contribution of net assets by SGP to the ARLP Partnership, the retention by SGP of debt borrowings assumed by ARLP and a distribution by ARLP to SGP), SGP’s investment basis in ARLP totaled $(303.9) million. SGP’s investment basis as of September 30, 2013 and December 31, 2012 also reflects the cumulative amount of nominal ARLP income allocations and distributions to SGP and nominal contributions by SGP to ARLP and the Intermediate Partnership to maintain its general partner interests.

	The following tables present the change in Partners’ Capital for the nine months ended September 30, 2013 and 2012 (in thousands):


			Alliance Holdings GP, L.P.

			Limited Partners’			Accumulated Other				Noncontrolling				Total Partners’
			Capital			Comprehensive				Interest				Capital
						Income (Loss)

	Balance at January 1, 2013		$	448,976		$	(18,296	)		$	277,095			$	707,775
	Net income		175,190			-				117,517				292,707
	Other comprehensive income		-			982				1,196				2,178
	Vesting of ARLP Long-Term Incentive Plan		-			-				(3,015		)		(3,015		)
	Common unit-based compensation		224			-				6,437				6,661
	Distributions on ARLP common unit-based compensation		-			-				(1,282		)		(1,282		)
	Distributions to AHGP Partners		-136,937			-				-				(136,937		)
	Distributions paid by consolidated partnership to noncontrolling interest		-			-				(72,553		)		(72,553		)
	Balance at September 30, 2013		$	487,453		$	(17,314	)		$	325,395			$	795,534

		Alliance Holdings GP, L.P.

		Limited Partners’			Accumulated Other				Noncontrolling				Total Partners’
		Capital			Comprehensive				Interest				Capital
					Income (Loss)

Balance at January 1, 2012		$	414,165		$	(17,560	)		$	229,588			$	626,193
Net income		143,173			-				91,927				235,100
Other comprehensive income		-			891				1,064				1,955
Settlement of Directors Deferred Compensation		(459		)	-				-				(459		)
Vesting of ARLP Long-Term Incentive Plan		-			-				(3,734		)		(3,734		)
Common unit-based compensation		137			-				5,340				5,477
Distributions on ARLP common unit-based compensation		-			-				(1,172		)		(1,172		)
Distributions to AHGP Partners		(119,876		)	-				-				(119,876		)
Distributions paid by consolidated partnership to noncontrolling interest		-			-				(65,583		)		(65,583		)
Balance at September 30, 2012		$	437,140		$	(16,669	)		$	257,430			$	677,901

WORKERS_COMPENSATION_AND_PNEUM

WORKERS' COMPENSATION AND PNEUMOCONIOSIS	9 Months Ended
	Sep. 30, 2013
WORKERS' COMPENSATION AND PNEUMOCONIOSIS	'
WORKERS' COMPENSATION AND PNEUMOCONIOSIS	'
	10. WORKERS’ COMPENSATION AND PNEUMOCONIOSIS

	The changes in the workers’ compensation liability (including current and long-term liability balances) for each of the periods presented were as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Beginning balance	$	80,630	$	81,195	$	77,046	$	73,201
	Accruals increase	452		4,035		8,399		16,249
	Payments	-2,553		-2,395		-8,156		-7,984
	Interest accretion	621		685		1,861		2,054
	Ending balance	$	79,150	$	83,520	$	79,150	$	83,520

	Lower accrual increases in 2013 compared to 2012 was primarily attributable to favorable reserve adjustments for claims incurred in prior years.

	Certain of the ARLP Partnership’s 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 (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Service cost	$	953	$	960	$	2,858	$	2,795
	Interest cost	563		598		1,690		1,773
	Amortization of net loss (1)	168		194		503		582
	Net periodic benefit cost	$	1,684	$	1,752	$	5,051	$	5,150

	(1) Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

COMPENSATION_PLANS

COMPENSATION PLANS	9 Months Ended
COMPENSATION PLANS	Sep. 30, 2013
COMPENSATION PLANS	'
COMPENSATION PLANS	'
	11. COMPENSATION PLANS

	ARLP Partnership

	The ARLP Partnership has established the ARLP LTIP for certain employees and officers of MGP and its affiliates who perform services for the ARLP Partnership. The ARLP LTIP awards are grants of non-vested “phantom” or notional units, which upon satisfaction of vesting requirements, entitle the ARLP 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 the MGP, subject to review and approval of the compensation committee of the MGP board of directors (the “MGP Compensation Committee”). On January 23, 2013, the MGP Compensation Committee determined that the vesting requirements for the 2010 grants of 130,102 restricted units (which is net of 8,028 forfeitures) had been satisfied as of January 1, 2013. As a result of this vesting, on February 15, 2013, the ARLP Partnership issued 82,400 unrestricted common units to the ARLP LTIP participants. The remaining units were settled in cash to satisfy the individual statutory minimum tax obligations of the ARLP LTIP participants. On January 23, 2013, the MGP Compensation Committee authorized additional grants of up to 156,575 restricted units, of which 146,725 were granted during the nine months ended September 30, 2013 and will vest on January 1, 2016, subject to satisfaction of certain financial tests. The fair value of these 2013 grants is equal to the intrinsic value at the date of grant, which was $63.02 per unit. ARLP LTIP expense was $1.8 million and $1.6 million for the three months ended September 30, 2013 and 2012, respectively, and $5.4 million and $4.7 million for the nine months ended September 30, 2013 and 2012, respectively. After consideration of the January 1, 2013 vesting and subsequent issuance of 82,400 common units, 2.1 million units remain available under the ARLP LTIP for issuance in the future, assuming all grants issued in 2011, 2012 and 2013 currently outstanding are settled with ARLP common units, without reduction for tax withholding, and no future forfeitures occur.

	As of September 30, 2013, there was $10.7 million in total unrecognized compensation expense related to the non-vested ARLP LTIP grants that are expected to vest. That expense is expected to be recognized over a weighted-average period of 1.4 years. As of September 30, 2013, the intrinsic value of the non-vested ARLP LTIP grants was $25.8 million. As of September 30, 2013, the total obligation associated with the ARLP LTIP was $12.7 million and is included in the noncontrolling interests line item in our condensed consolidated balance sheets.

	As provided under the distribution equivalent rights provisions of the ARLP LTIP, all non-vested grants include contingent rights to receive quarterly cash distributions in an amount equal to the cash distributions ARLP makes to its unitholders during the vesting period.

	AHGP Partnership

	We have also adopted a Long-Term Incentive Plan (the “AHGP LTIP”) for employees, directors and consultants of our general partner and its affiliates, including the ARLP Partnership. Grants under the AHGP LTIP are to be made in AHGP restricted units, which are “phantom” units that entitle the grantee to receive either a common unit or equivalent amount of cash upon the vesting of the phantom units. The aggregate number of common units reserved for issuance under the AHGP LTIP is 5,215,000. There have been no grants under the AHGP LTIP as of September 30, 2013.

	SERP and Directors Deferred Compensation Plans

	The ARLP Partnership has 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. The SERP is administered by the MGP Compensation Committee.

	Our directors participate in the AGP Amended and Restated Deferred Compensation Plan for Directors (“AGP Deferred Compensation Plan”), and the directors of MGP participate in the MGP Deferred Compensation Plan (collectively, the “Deferred Compensation Plans”). Pursuant to the Deferred Compensation Plans, 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 or AHGP, as appropriate, which are described in the Deferred Compensation Plans as “phantom” units.

	For both the SERP and Deferred Compensation Plans, when quarterly cash distributions are made with respect to ARLP or AHGP 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 Deferred Compensation Plans vest immediately.

	For the nine months ended September 30, 2013 and 2012, SERP and MGP Deferred Compensation Plan participant notional account balances were credited with a total of 10,835 and 7,168 phantom units, respectively, and the fair value of these phantom units was $68.32 per unit and $64.77 per unit, respectively, on a weighted-average basis. For the nine months ended September 30, 2013 and 2012, AGP Deferred Compensation Plan participant notional account balances were credited with a total of 4,086 and 2,950 phantom units, respectively, and the fair value of these phantom units was $54.61 per unit and $46.28 per unit, respectively, on a weighted-average basis. Total SERP and Deferred Compensation Plans expense was approximately $0.4 million and $0.3 million for the three months ended September 30, 2013 and 2012, respectively, and $1.1 million and $0.8 million for the nine months ended September 30, 2013 and 2012, respectively.

	As of September 30, 2013, there were 184,457 total phantom units outstanding under the SERP and Deferred Compensation Plans and the total intrinsic value of the SERP and Deferred Compensation Plans phantom units was $13.4 million. As of September 30, 2013, the total obligation associated with the SERP and MGP Deferred Compensation Plan was $11.1 million, which was included in the noncontrolling interests line item in our condensed consolidated balance sheets. The total obligation associated with the AGP Deferred Compensation Plan was $0.8 million, which was included in the partners’ capital-limited partners line item in our condensed consolidated balance sheets.

COMPONENTS_OF_PENSION_PLAN_NET

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	9 Months Ended
	Sep. 30, 2013
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	'
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	'
	12. COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS

	Eligible employees at certain of the ARLP Partnership’s mining operations participate in a defined benefit plan (the “Pension Plan”) sponsored by the ARLP Partnership. 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 (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Service cost	$	674	$	726	$	2,108	$	2,179
	Interest cost	929		818		2,710		2,454
	Expected return on plan assets	-930		-956		-3,094		-2,868
	Amortization of net loss (1)	557		458		1,675		1,373
	Net periodic benefit cost	$	1,230	$	1,046	$	3,399	$	3,138

	(1) Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

	We previously disclosed in our financial statements for the year ended December 31, 2012 that the ARLP Partnership expected to contribute $2.4 million to the Pension Plan in 2013. During the nine months ended September 30, 2013, the ARLP Partnership made contribution payments of $1.6 million for the 2013 plan year. On October 15, 2013, the ARLP Partnership made a contribution payment of $0.8 million for the 2013 plan year, bringing the total contributions to the Pension Plan in 2013 for the 2013 plan year to $2.4 million as expected.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
SEGMENT INFORMATION	Sep. 30, 2013
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	13. SEGMENT INFORMATION

	The ARLP Partnership operates in the eastern U.S. as a producer and marketer of coal to major utilities and industrial users. We aggregate multiple operating segments into five reportable segments: the Illinois Basin, Central Appalachia, Northern Appalachia, White Oak and Other and Corporate. The first three reportable segments correspond to the three major coal producing regions in the eastern U.S. Similar economic characteristics for the operating segments within each of these three reportable segments include coal quality, coal seam height, mining and transportation methods and regulatory issues. The White Oak reportable segment includes the ARLP Partnership’s activities associated with the White Oak longwall Mine No. 1 development project more fully described below.

	The Illinois Basin reportable segment is comprised of multiple operating segments, including Webster County Coal, LLC’s Dotiki mining complex, Gibson County Coal, LLC’s mining complex, which includes the Gibson North mine and Gibson South project, Hopkins County Coal, LLC’s Elk Creek mining complex, White County Coal, LLC’s Pattiki mining complex, Warrior Coal, LLC’s mining complex, Sebree Mining, LLC’s mining complex, which includes the Onton mine, and River View Coal, LLC’s mining complex. The development of the Gibson South mine is currently underway. For information regarding the acquisition of the Onton mine, which was added to the Illinois Basin segment in April 2012, please see Note 4.

	The Central Appalachian reportable segment is comprised of two operating segments, the MC Mining, LLC and Pontiki mining complexes.

	The Northern Appalachian reportable segment is comprised of multiple operating segments, including the Mettiki mining complex, the Tunnel Ridge, LLC (“Tunnel Ridge”) mining complex and the Penn Ridge Coal, LLC (“Penn Ridge”) property. The Mettiki mining complex includes Mettiki Coal (WV), LLC’s Mountain View mine, Mettiki Coal, LLC’s preparation plant and a small third-party mining operation which has been idled since July 2013. In May 2012, longwall production began at the Tunnel Ridge mine. The ARLP Partnership is in the process of permitting the Penn Ridge property for future mine development.

	The White Oak reportable segment is comprised of two operating segments, WOR Processing and WOR Properties. WOR Processing includes both the surface operations at White Oak and the equity investment in White Oak. WOR Properties owns coal reserves acquired from White Oak under lease-back arrangements (Note 8).

	Other and Corporate includes the ARLP Partnership and AHGP’s marketing and administrative expenses, Alliance Service, Inc. (“ASI”) and its subsidiary, Matrix Design Group, LLC (“Matrix Design”), Alliance Design Group, LLC (“Alliance Design”) (collectively, Matrix Design 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, coal brokerage activity, the ARLP Partnership’s equity investment in Mid-America Carbonates, LLC and certain activities of Alliance Resource Properties.

	Reportable segment results as of and for the three and nine months ended September 30, 2013 and 2012 are presented below.

			Illinois			Central			Northern			White Oak		Other and		Elimination		Consolidated
			Basin			Appalachia			Appalachia			White Oak		Corporate		-1		Consolidated
			(in thousands)
	Reportable segment results for the three months ended September 30, 2013 were as follows:

	Total revenues (2)		$	405,597		$	40,135		$	84,975		$	566	$	8,609	$	-2,746	$	537,136
	Segment Adjusted EBITDA Expense (3)		239,962			30,348			69,415			546		8,784		-2,746		346,309
	Segment Adjusted EBITDA (4)(5)		156,790			9,775			12,864			-6,190		44		-		173,283
	Capital expenditures (7)		58,569			2,459			12,284			6,632		2,137		-		82,081

	Reportable segment results for the three months ended September 30, 2012 were as follows:

	Total revenues (2)		$	365,119		$	41,790		$	100,142		$	-	$	8,425	$	-4,128	$	511,348
	Segment Adjusted EBITDA Expense (3)		221,731			35,563			81,761			174		7,713		-4,128		342,814
	Segment Adjusted EBITDA (4)(5)		140,329			6,228			15,813			-3,188		895		-		160,077
	Capital expenditures (7)		51,541			9,395			21,422			10,468		1,197		-		94,023

	Reportable segment results as of and for the nine months ended September 30, 2013 were as follows:

	Total revenues (2)		$	1,210,806		$	126,701		$	284,303		$	566	$	26,425	$	-10,217	$	1,638,584
	Segment Adjusted EBITDA Expense (3)		707,810			96,786			219,356			1,074		28,277		-10,217		1,043,086
	Segment Adjusted EBITDA (4)(5)		488,634			29,691			56,074			-16,777		-1,139		-		556,483
	Total assets (6)		1,064,268			84,162			539,194			306,002		58,212		-865		2,050,973
	Capital expenditures (7)		163,595			8,758			51,154			35,502		4,962		-		263,971

	Reportable segment results as of and for the nine months ended September 30, 2012 were as follows:

	Total revenues (2)		$	1,082,057		$	122,989		$	247,104		$	-	$	46,395	$	-13,933	$	1,484,612
	Segment Adjusted EBITDA Expense (3)		652,231			96,920			202,449			-1,517		42,562		-13,933		978,712
	Segment Adjusted EBITDA (4)(5)		419,955			25,618			37,326			-10,072		4,382		-		477,209
	Total assets (6)		1,030,860			81,867			521,156			198,631		36,711		-825		1,868,400
	Capital expenditures (7)		173,656			25,143			82,320			74,712		11,123		-		366,954

	(1) The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnership’s mining operations.

	(2) Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues and brokerage sales.

	(3) Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership’s customers and consequently it does 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) (in thousands):

			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012

	Segment Adjusted EBITDA Expense		$346,309		$342,814		$1,043,086		$978,712

Outside coal purchases		-636		-4,424		-2,028		-34,759
Other income		372		254		999		2,853
Operating expenses (excluding depreciation, depletion and amortization)		$346,045		$338,644		$1,042,057		$946,806

(4) Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before income taxes, net interest expense, depreciation, depletion and amortization, general and administrative expenses and asset impairment charge. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership’s revenues and operating expenses, which are primarily controlled by our segments. Consolidated Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012

Consolidated Segment Adjusted EBITDA		$	173,283		$	160,077		$	556,483		$	477,209
General and administrative		-15,237			-15,282			-47,956			-47,494
Depreciation, depletion and amortization		-66,099			-59,781			-198,688			-154,923
Asset impairment charge		-			-19,031			-			-19,031
Interest expense, net		-5,915			-7,352			-18,439			-21,387
Income tax benefit		718			102			1,307			726
Net income		$	86,750		$	58,733		$	292,707		$	235,100

(5) Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2013 of $(6.2) million and $(16.3) million, respectively, included in the White Oak segment and $0.2 million and $0.7 million, respectively, included in the Other and Corporate segment. Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2012 of $(3.0) million and $(11.6) million, respectively, included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.

(6) Total assets for the White Oak and Other and Corporate Segments include investments in affiliate of $122.7 million and $1.6 million, respectively, at September 30, 2013 and $72.7 million and $1.6 million, respectively, at September 30, 2012.

(7) Capital expenditures shown above include funding to White Oak of $2.5 million and $21.3 million, respectively, for the three and nine months ended September 30, 2013, and $34.6 million for the three and nine months ended September 30, 2012, for the acquisition and development of coal reserves in our condensed consolidated statements of cash flow.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	14. SUBSEQUENT EVENTS

	On October 28, 2013, we declared a quarterly distribution for the quarter ended September 30, 2013, of $0.8075 per unit on all common units outstanding, totaling approximately $48.3 million, payable on November 19, 2013 to all unitholders of record as of November 12, 2013.

	On October 28, 2013, the ARLP Partnership declared a quarterly distribution for the quarter ended September 30, 2013, of $1.175 per unit, on all common units outstanding, totaling approximately $74.2 million (which includes its managing general partner’s incentive distributions), payable on November 14, 2013 to all unitholders of record as of November 7, 2013.

	Other than those events described above and in Note 7, there were no other subsequent events.

ORGANIZATION_AND_PRESENTATION_

ORGANIZATION AND PRESENTATION (Policies)	9 Months Ended
ORGANIZATION AND PRESENTATION (Policies)	Sep. 30, 2013
ORGANIZATION AND PRESENTATION	'
Basis Of Presentation	'
	Basis of Presentation

	The accompanying condensed consolidated financial statements include the accounts and operations of the AHGP Partnership and present our financial position as of September 30, 2013 and December 31, 2012, the results of our operations and comprehensive income for the three and nine months ended September 30, 2013 and 2012 and the cash flows for the nine months ended September 30, 2013 and 2012. All of our intercompany transactions and accounts have been eliminated. Net income attributable to Alliance Holdings GP, L.P. from within our accompanying condensed consolidated financial statements will be described as “Net Income of AHGP.”

	Since we own MGP, our condensed consolidated financial statements reflect the consolidated results of the ARLP Partnership. The earnings of the ARLP Partnership allocated to its limited partners’ interests not owned by us and allocated to SGP’s general partner interest in ARLP are reflected as net income attributable to noncontrolling interest on our condensed consolidated statement of income and as noncontrolling interest on our condensed consolidated balance sheets. Our consolidated financial statements do not differ materially from those of the ARLP Partnership. The differences between our financial statements and those of the ARLP Partnership are primarily attributable to (a) amounts reported as noncontrolling interests and (b) additional general and administrative costs and taxes attributable to us. The additional general and administrative costs principally consist of costs incurred by us as a result of being a publicly traded partnership, amounts billed by, and reimbursed to, Alliance Coal under an administrative services agreement and amounts billed by, and reimbursed to, AGP under our partnership agreement.

	These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these financial statements reflect all adjustments (which include only 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 for a full year.

	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 should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2012.
Use of Estimates	'
	Use of Estimates

	The preparation of AHGP Partnership’s condensed consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) of the United States (“U.S.”) 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.

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2013
ACQUISITIONS	'
Summary of Unaudited Pro Forma Information	'

		Nine Months Ended
		September 30, 2012
		(in thousands)

	Total revenues
	As reported		$	1,484,612
	Pro forma		$	1,511,955

	Net income
	As reported		$	235,100
	Pro forma		$	236,381

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT	'
Schedule of Long-Term Debt Instruments	'
	Long-term debt consists of the following (in thousands):

		September 30,		December 31,
		2013		2012
	ARLP Revolving credit facility	$	100,000	$	155,000
	ARLP $50 million facility	50,000		-
	ARLP Senior notes	18,000		36,000
	ARLP Series A senior notes	205,000		205,000
	ARLP Series B senior notes	145,000		145,000
	ARLP Term loan	250,000		250,000
		768,000		791,000
	Less current maturities	-80,500		-18,000
	Total long-term debt	$	687,500	$	773,000

NONCONTROLLING_INTERESTS_Table

NONCONTROLLING INTERESTS (Tables)	9 Months Ended
NONCONTROLLING INTERESTS (Tables)	Sep. 30, 2013
NONCONTROLLING INTERESTS	'
Components of Noncontrolling Interests Recorded in Partners' Capital	'
	The following table summarizes the components of noncontrolling interests recorded in Partners’ Capital for the periods indicated (in thousands):

		September 30,			December 31,
		2013			2012
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)	$	-303,798		$	-303,798
	Non-Affiliates (ARLP’s non-affiliate limited partners)	651,965			604,861
	Accumulated other comprehensive loss attributable to noncontrolling interests	-22,772			-23,968
	Total noncontrolling interests	$	325,395		$	277,095
Summary of Net Income Attributable to Noncontrolling Interests	'
	The following table summarizes net income attributable to each component of the noncontrolling interests for the periods indicated (in thousands):

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012

	Net income attributable to noncontrolling interest:
	Affiliate (SGP)	$	11		$	6		$	41		$	32
	Non-Affiliates (ARLP’s non-affiliate limited partners)	32,528			19,232			117,476			91,895
		$	32,539		$	19,238		$	117,517		$	91,927
Summary of Cash Distribution Paid by ARLP to Noncontrolling Interest	'
	The following table summarizes cash distributions paid by ARLP to each component of the noncontrolling interests for the periods indicated (in thousands):

		Nine Months Ended
		September 30,
		2013			2012

	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)	$	41		$	36
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)	73,794			66,719
		$	73,835		$	66,755

	(1) Distributions paid to noncontrolling interests, in the table above, represent ARLP’s quarterly distributions in accordance with the ARLP partnership agreement.
Summary of Changes in Partners' Capital	'
	The following tables present the change in Partners’ Capital for the nine months ended September 30, 2013 and 2012 (in thousands):


		Alliance Holdings GP, L.P.

		Limited Partners’				Accumulated Other				Noncontrolling			Total Partners’
		Capital				Comprehensive				Interest			Capital
						Income (Loss)

	Balance at January 1, 2013	$	448,976			$	(18,296	)		$	277,095		$	707,775
	Net income	175,190				-				117,517			292,707
	Other comprehensive income	-				982				1,196			2,178
	Vesting of ARLP Long-Term Incentive Plan	-				-				(3,015		)	(3,015		)
	Common unit-based compensation	224				-				6,437			6,661
	Distributions on ARLP common unit-based compensation	-				-				(1,282		)	(1,282		)
	Distributions to AHGP Partners	-136,937				-				-			(136,937		)
	Distributions paid by consolidated partnership to noncontrolling interest	-				-				(72,553		)	(72,553		)
	Balance at September 30, 2013	$	487,453			$	(17,314	)		$	325,395		$	795,534

		Alliance Holdings GP, L.P.

		Limited Partners’				Accumulated Other				Noncontrolling			Total Partners’
		Capital				Comprehensive				Interest			Capital
						Income (Loss)

	Balance at January 1, 2012	$	414,165			$	(17,560	)		$	229,588		$	626,193
	Net income	143,173				-				91,927			235,100
	Other comprehensive income	-				891				1,064			1,955
	Settlement of Directors Deferred Compensation	(459		)		-				-			(459		)
	Vesting of ARLP Long-Term Incentive Plan	-				-				(3,734		)	(3,734		)
	Common unit-based compensation	137				-				5,340			5,477
	Distributions on ARLP common unit-based compensation	-				-				(1,172		)	(1,172		)
	Distributions to AHGP Partners	(119,876		)		-				-			(119,876		)
	Distributions paid by consolidated partnership to noncontrolling interest	-				-				(65,583		)	(65,583		)
	Balance at September 30, 2012	$	437,140			$	(16,669	)		$	257,430		$	677,901

WORKERS_COMPENSATION_AND_PNEUM1

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Tables)	9 Months Ended
	Sep. 30, 2013
Accrued Workers Compensation And Pneumoconiosis Benefits	'
Reconciliation of Changes in Workers Compensation Liability	'
	The changes in the workers’ compensation liability (including current and long-term liability balances) for each of the periods presented were as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Beginning balance	$	80,630	$	81,195	$	77,046	$	73,201
	Accruals increase	452		4,035		8,399		16,249
	Payments	-2,553		-2,395		-8,156		-7,984
	Interest accretion	621		685		1,861		2,054
	Ending balance	$	79,150	$	83,520	$	79,150	$	83,520
Black Lung	'
Accrued Workers Compensation And Pneumoconiosis Benefits	'
Components of Net Periodic Benefit Cost	'
	Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Service cost	$	953	$	960	$	2,858	$	2,795
	Interest cost	563		598		1,690		1,773
	Amortization of net loss (1)	168		194		503		582
	Net periodic benefit cost	$	1,684	$	1,752	$	5,051	$	5,150

	(1) Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

COMPONENTS_OF_PENSION_PLAN_NET1

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Tables) (Pension Plan)	9 Months Ended
	Sep. 30, 2013
Pension Plan	'
Employee Benefit Plans	'
Components of Net Periodic Benefit Cost	'
	Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012

	Service cost	$	674	$	726	$	2,108	$	2,179
	Interest cost	929		818		2,710		2,454
	Expected return on plan assets	-930		-956		-3,094		-2,868
	Amortization of net loss (1)	557		458		1,675		1,373
	Net periodic benefit cost	$	1,230	$	1,046	$	3,399	$	3,138

	(1) Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
SEGMENT INFORMATION (Tables)	Sep. 30, 2013
SEGMENT INFORMATION	'
Schedule of results of reportable segment	'

			Illinois			Central			Northern			White Oak		Other and		Elimination		Consolidated
			Basin			Appalachia			Appalachia			White Oak		Corporate		-1		Consolidated
			(in thousands)
	Reportable segment results for the three months ended September 30, 2013 were as follows:

	Total revenues (2)		$	405,597		$	40,135		$	84,975		$	566	$	8,609	$	-2,746	$	537,136
	Segment Adjusted EBITDA Expense (3)		239,962			30,348			69,415			546		8,784		-2,746		346,309
	Segment Adjusted EBITDA (4)(5)		156,790			9,775			12,864			-6,190		44		-		173,283
	Capital expenditures (7)		58,569			2,459			12,284			6,632		2,137		-		82,081

	Reportable segment results for the three months ended September 30, 2012 were as follows:

	Total revenues (2)		$	365,119		$	41,790		$	100,142		$	-	$	8,425	$	-4,128	$	511,348
	Segment Adjusted EBITDA Expense (3)		221,731			35,563			81,761			174		7,713		-4,128		342,814
	Segment Adjusted EBITDA (4)(5)		140,329			6,228			15,813			-3,188		895		-		160,077
	Capital expenditures (7)		51,541			9,395			21,422			10,468		1,197		-		94,023

	Reportable segment results as of and for the nine months ended September 30, 2013 were as follows:

	Total revenues (2)		$	1,210,806		$	126,701		$	284,303		$	566	$	26,425	$	-10,217	$	1,638,584
	Segment Adjusted EBITDA Expense (3)		707,810			96,786			219,356			1,074		28,277		-10,217		1,043,086
	Segment Adjusted EBITDA (4)(5)		488,634			29,691			56,074			-16,777		-1,139		-		556,483
	Total assets (6)		1,064,268			84,162			539,194			306,002		58,212		-865		2,050,973
	Capital expenditures (7)		163,595			8,758			51,154			35,502		4,962		-		263,971

	Reportable segment results as of and for the nine months ended September 30, 2012 were as follows:

	Total revenues (2)		$	1,082,057		$	122,989		$	247,104		$	-	$	46,395	$	-13,933	$	1,484,612
	Segment Adjusted EBITDA Expense (3)		652,231			96,920			202,449			-1,517		42,562		-13,933		978,712
	Segment Adjusted EBITDA (4)(5)		419,955			25,618			37,326			-10,072		4,382		-		477,209
	Total assets (6)		1,030,860			81,867			521,156			198,631		36,711		-825		1,868,400
	Capital expenditures (7)		173,656			25,143			82,320			74,712		11,123		-		366,954

	(1) The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnership’s mining operations.

	(2) Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues and brokerage sales.

	(3) Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership’s customers and consequently it does 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) (in thousands):

			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012

	Segment Adjusted EBITDA Expense		$346,309		$342,814		$1,043,086		$978,712

	Outside coal purchases		-636		-4,424		-2,028		-34,759
	Other income		372		254		999		2,853
	Operating expenses (excluding depreciation, depletion and amortization)		$346,045		$338,644		$1,042,057		$946,806

	(4) Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before income taxes, net interest expense, depreciation, depletion and amortization, general and administrative expenses and asset impairment charge. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership’s revenues and operating expenses, which are primarily controlled by our segments. Consolidated Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):

			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012

	Consolidated Segment Adjusted EBITDA		$	173,283		$	160,077		$	556,483		$	477,209
	General and administrative		-15,237			-15,282			-47,956			-47,494
	Depreciation, depletion and amortization		-66,099			-59,781			-198,688			-154,923
	Asset impairment charge		-			-19,031			-			-19,031
	Interest expense, net		-5,915			-7,352			-18,439			-21,387
Income tax benefit		718			102			1,307			726
Net income		$	86,750		$	58,733		$	292,707		$	235,100

(5) Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2013 of $(6.2) million and $(16.3) million, respectively, included in the White Oak segment and $0.2 million and $0.7 million, respectively, included in the Other and Corporate segment. Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2012 of $(3.0) million and $(11.6) million, respectively, included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.

(6) Total assets for the White Oak and Other and Corporate Segments include investments in affiliate of $122.7 million and $1.6 million, respectively, at September 30, 2013 and $72.7 million and $1.6 million, respectively, at September 30, 2012.

(7) Capital expenditures shown above include funding to White Oak of $2.5 million and $21.3 million, respectively, for the three and nine months ended September 30, 2013, and $34.6 million for the three and nine months ended September 30, 2012, for the acquisition and development of coal reserves in our condensed consolidated statements of cash flow.
Schedule of reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)	'
	The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) (in thousands):

			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012

	Segment Adjusted EBITDA Expense		$346,309		$342,814		$1,043,086		$978,712

	Outside coal purchases		-636		-4,424		-2,028		-34,759
	Other income		372		254		999		2,853
	Operating expenses (excluding depreciation, depletion and amortization)		$346,045		$338,644		$1,042,057		$946,806
Schedule of reconciliation of consolidated Segment Adjusted EBITDA to net income	'
	Consolidated Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):

			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012

	Consolidated Segment Adjusted EBITDA		$	173,283		$	160,077		$	556,483		$	477,209
	General and administrative		-15,237			-15,282			-47,956			-47,494
	Depreciation, depletion and amortization		-66,099			-59,781			-198,688			-154,923
	Asset impairment charge		-			-19,031			-			-19,031
	Interest expense, net		-5,915			-7,352			-18,439			-21,387
	Income tax benefit		718			102			1,307			726
	Net income		$	86,750		$	58,733		$	292,707		$	235,100

ORGANIZATION_AND_PRESENTATION_1

ORGANIZATION AND PRESENTATION (Details)	9 Months Ended
ORGANIZATION AND PRESENTATION (Details)	Sep. 30, 2013
Ownership interests	'
Ownership percentage by limited partners	100.00%
ARLP \| SGP	'
Ownership interests	'
Ownership percentage by noncontrolling owners	0.01%
MGP	'
Ownership interests	'
Subsidiaries holding percentage	100.00%
Intermediate Partnership \| SGP	'
Ownership interests	'
Ownership percentage by noncontrolling owners	0.01%

ACQUISITIONS_Details

ACQUISITIONS (Details) (Alliance Resource Properties, Acquisition of coal reserves from Laurel Run Mining Company, USD $)	1 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2013
	T
Alliance Resource Properties \| Acquisition of coal reserves from Laurel Run Mining Company	'
Asset Acquisition	'
Proven and probable coal reserves (in tons)	11,600,000
Additional coal resources (in tons)	5,900,000
Purchase price	$25.20

ACQUISITIONS_Details_2

ACQUISITIONS (Details 2) (USD $)	9 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Apr. 02, 2012
		Green River
		T
Business Acquisition	'	'
Coal reserves (in tons)	'	40,000,000
Consideration paid	$100,000	$100,000

ACQUISITIONS_Details_3

ACQUISITIONS (Details 3) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Business Acquisition	'		'		'		'
Revenue, Net	$537,136	[1]	$511,348	[1]	$1,638,584	[1]	$1,484,612	[1]
Net income, As reported	86,750		58,733		292,707		235,100
Green River	'		'		'		'
Business Acquisition	'		'		'		'
Total revenues, Pro forma	'		'		'		1,511,955
Net income, Pro forma	'		'		'		$236,381

[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues and brokerage sales.

ASSET_IMPAIRMENT_CHARGE_Detail

ASSET IMPAIRMENT CHARGE (Details) (USD $)	3 Months Ended	9 Months Ended	0 Months Ended	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Aug. 23, 2012	Sep. 30, 2012	Sep. 30, 2013
			Pontiki mining complex	Pontiki mining complex	Pontiki mining complex
			Central Appalachia	Central Appalachia	Central Appalachia
			item
Asset impairment charges	'	'	'	'	'
Number of clean coal stacking tubes with belt line failure	'	'	2	'	'
Asset impairment charge	$19,031,000	$19,031,000	'	$19,000,000	$0
Property plant and equipment, Fair value	'	'	'	$16,100,000	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
FAIR VALUE MEASUREMENTS	'	'
Fair value of long-term debt, including current maturities	$787.30	$834.30

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Long-Term Debt	'	'
Long-term debt including current and non-current	$768,000	$791,000
Less current maturities	-80,500	-18,000
Total long-term debt	687,500	773,000
ARLP Revolving credit facility	'	'
Long-Term Debt	'	'
Credit facility	100,000	155,000
ARLP $50 million facility	'	'
Long-Term Debt	'	'
Credit facility	50,000	'
ARLP Senior notes	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	18,000	36,000
ARLP Series A Senior Notes	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	205,000	205,000
ARLP Series B Senior Notes	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	145,000	145,000
ARLP Term Loan	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	250,000	250,000
ARLP revolving credit facility and ARLP facility	'	'
Long-Term Debt	'	'
Credit facility	$150,000	'

LONGTERM_DEBT_Details_2

LONG-TERM DEBT (Details 2) (USD $)	12 Months Ended			9 Months Ended	0 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 11, 2013	Sep. 30, 2013	Sep. 30, 2013
	ARLP Debt Arrangements	ARLP Debt Arrangements	ARLP Debt Arrangements	ARLP Revolving credit facility	ARLP Facility	ARLP Facility	ARLP revolving credit facility and ARLP facility
		Maximum	Minimum
Long-Term Debt	'	'	'	'	'	'	'
Revolving credit facility	'	'	'	$700	$50	'	'
Variable rate basis	'	'	'	'	'LIBOR	'	'
Basis spread on variable rate (as a percent)	'	'	'	'	0.80%	'	'
Effective interest rate (as a percent)	'	'	'	'	'	0.98%	'
ARLP debt arrangements requirements, debt to cash flow ratio	'	3	'	'	'	'	'
ARLP debt arrangements requirements, cash flow to interest expense ratio	'	'	3	'	'	'	'
ARLP debt arrangements requirements, period over which the ratios are required to be maintained	'1 year	'	'	'	'	'	'
Actual debt to cash flow ratio for trailing twelve months	1.12	'	'	'	'	'	'
Actual cash flow to interest expense ratio for trailing twelve months	19.4	'	'	'	'	'	'
Letters of credit outstanding	'	'	'	'	'	'	23.5
Line of credit facility, available for borrowing capacity	'	'	'	'	'	'	$576.50
Annual commitment fee percentage, undrawn portion	'	'	'	0.25%	'	'	'

WHITE_OAK_TRANSACTIONS_Details

WHITE OAK TRANSACTIONS (Details) (White Oak, USD $)

0 Months Ended

3 Months Ended

9 Months Ended

15 Months Ended

24 Months Ended

0 Months Ended

9 Months Ended

15 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

In Millions, unless otherwise specified

Sep. 22, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 22, 2011

Sep. 30, 2013

Dec. 31, 2012

Sep. 22, 2011

Sep. 30, 2013

Sep. 22, 2011

Sep. 30, 2013

Maximum

Reserve Acquisition

Reserve Acquisition, rights purchased on Transaction Date

Reserve Acquisition, rights purchased during first half of 2013

Services Agreement

White oak transactions

Amount funded by partnership

$69.50

$197.70

Total expected funding by partnership

300.5

Expected period of funding

'1 year 6 months

Additional equity investment commitment

125

Coal reserves, rights purchased (in tons)

204,900,000

75,400,000

Coal reserves developed for future mining (in tons)

105,200,000

38,800,000

Payment for acquisition of coal reserves and other assets

33.8

21.3

Payment for development of acquired coal reserves

51.6

Commitment for additional coal reserve acquisitions

33.2

Purchase of equity investment

35.7

47.5

66.8

Voting Interest(as a percent)

20.00%

Equity method investment, net

150

Distributions from White Oak

Allocated losses

6.2

16.3

11.6

Throughput fees

0.6

Additional commitment for construction loan

$10.50

Term of construction loan

'20 years

NONCONTROLLING_INTERESTS_Detai

NONCONTROLLING INTERESTS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 1999
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 1999
Noncontrolling Interest	'	'	'
Noncontrolling interests	$325,395	$277,095	'
Accumulated Other Comprehensive Loss Attributable To Noncontrolling Interests	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	-22,772	-23,968	'
Affiliate (SGP)	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	-303,798	-303,798	-303,900
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	$651,965	$604,861	'

NONCONTROLLING_INTERESTS_Detai1

NONCONTROLLING INTERESTS (Details 2)	Sep. 30, 2013
ARLP	'
Noncontrolling Interest	'
Units owned by parent	15,544,169
ARLP \| SGP	'
Noncontrolling Interest	'
Ownership percentage by noncontrolling owners	0.01%
Intermediate Partnership \| SGP	'
Noncontrolling Interest	'
Ownership percentage by noncontrolling owners	0.01%

NONCONTROLLING_INTERESTS_Detai2

NONCONTROLLING INTERESTS (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	$32,539	$19,238	$117,517	$91,927
Affiliate (SGP)	'	'	'	'
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	11	6	41	32
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'	'	'	'
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	$32,528	$19,232	$117,476	$91,895

NONCONTROLLING_INTERESTS_Detai3

NONCONTROLLING INTERESTS (Details 4) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	$73,835		$66,755
Affiliate (SGP)	'		'
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	41	[1]	36	[1]
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'		'
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	$73,794	[1]	$66,719	[1]

[1]	Distributions paid to noncontrolling interests, in the table above, represent ARLP's quarterly distributions in accordance with the ARLP partnership agreement.

NONCONTROLLING_INTERESTS_Detai4

NONCONTROLLING INTERESTS (Details 5) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Balance at the beginning of the period	'	'	$707,775	$626,193
Net income	86,750	58,733	292,707	235,100
Other comprehensive income	'	'	2,178	1,955
Settlement of Directors Deferred Compensation	'	'	'	-459
Vesting of ARLP Long-Term Incentive Plan	'	'	-3,015	-3,734
Common unit-based compensation	'	'	6,661	5,477
Distributions on ARLP common unit-based compensation	'	'	-1,282	-1,172
Distributions to AHGP Partners	'	'	-136,937	-119,876
Distributions paid by consolidated partnership to noncontrolling interest	'	'	-72,553	-65,583
Balance at the end of the period	795,534	677,901	795,534	677,901
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance at the beginning of the period	'	'	-18,296	-17,560
Other comprehensive income	'	'	982	891
Balance at the end of the period	-17,314	-16,669	-17,314	-16,669
Noncontrolling Interest	'	'	'	'
Balance at the beginning of the period	'	'	277,095	229,588
Net income	'	'	117,517	91,927
Other comprehensive income	'	'	1,196	1,064
Vesting of ARLP Long-Term Incentive Plan	'	'	-3,015	-3,734
Common unit-based compensation	'	'	6,437	5,340
Distributions on ARLP common unit-based compensation	'	'	-1,282	-1,172
Distributions paid by consolidated partnership to noncontrolling interest	'	'	-72,553	-65,583
Balance at the end of the period	325,395	257,430	325,395	257,430
Limited Partners' Capital	'	'	'	'
Balance at the beginning of the period	'	'	448,976	414,165
Net income	'	'	175,190	143,173
Settlement of Directors Deferred Compensation	'	'	'	-459
Common unit-based compensation	'	'	224	137
Distributions to AHGP Partners	'	'	-136,937	-119,876
Balance at the end of the period	$487,453	$437,140	$487,453	$437,140

WORKERS_COMPENSATION_AND_PNEUM2

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reconciliation of the changes in workers' compensation liability	'	'	'	'
Beginning balance	$80,630	$81,195	$77,046	$73,201
Accruals increase	452	4,035	8,399	16,249
Payments	-2,553	-2,395	-8,156	-7,984
Interest accretion	621	685	1,861	2,054
Ending balance	$79,150	$83,520	$79,150	$83,520

WORKERS_COMPENSATION_AND_PNEUM3

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details 2) (Black Lung, USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Black Lung	'		'		'		'
Accrued Workers Compensation And Pneumoconiosis Benefits	'		'		'		'
Service cost	$953		$960		$2,858		$2,795
Interest cost	563		598		1,690		1,773
Amortization of net loss	168	[1]	194	[1]	503	[1]	582	[1]
Net periodic benefit cost	$1,684		$1,752		$5,051		$5,150

[1]	Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

COMPENSATION_PLANS_Details

COMPENSATION PLANS (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

36 Months Ended

3 Months Ended

9 Months Ended

In Millions, except Share data, unless otherwise specified

Feb. 15, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Jan. 23, 2013

Jan. 02, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

ARLP LTIP

ARLP LTIP, 2010 Grants

AHGP LTIP

SERP and Deferred Compensation Plans

SERP And MGP Deferred Compensation Plan

AGP Deferred Compensation Plan

Phantom Share Units (PSUs)

Compensation Plans

Units for which vesting requirements were deemed satisfied

130,102

Forfeited (in units)

8,028

Common units issued upon vesting

82,400

Common units granted

146,725

10,835

7,168

4,086

2,950

Additional grants authorized (in units)

156,575

Share based compensation expense

$1.80

$1.60

$5.40

$4.70

$0.40

$0.30

$1.10

$0.80

Fair value as intrinsic value at date of grant (in dollars per unit)

$63.02

$68.32

$64.77

$54.61

$46.28

Units available for grant

2,100,000

Unrecognized compensation expense

10.7

Weighted-average period for recognition of expense

'1 year 4 months 24 days

Intrinsic value of outstanding grants

25.8

13.4

Total unit based obligation recorded

$12.70

$11.10

$0.80

Units reserved for issuance under the LTIP

5,215,000

Units outstanding

184,457

COMPONENTS_OF_PENSION_PLAN_NET2

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Details) (Pension Plan, USD $)	0 Months Ended	3 Months Ended				9 Months Ended					12 Months Ended
	Oct. 15, 2013	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Oct. 15, 2013	Sep. 30, 2012		Dec. 31, 2012
Pension Plan	'	'		'		'		'	'		'
Components of net periodic benefit cost:	'	'		'		'		'	'		'
Service cost	'	$674,000		$726,000		$2,108,000		'	$2,179,000		'
Interest cost	'	929,000		818,000		2,710,000		'	2,454,000		'
Expected return on plan assets	'	-930,000		-956,000		-3,094,000		'	-2,868,000		'
Amortization of net loss	'	557,000	[1]	458,000	[1]	1,675,000	[1]	'	1,373,000	[1]	'
Net periodic benefit cost	'	1,230,000		1,046,000		3,399,000		'	3,138,000		'
Employer contribution	800,000	'		'		1,600,000		2,400,000	'		'
Expected contribution for pension plan in 2013	'	'		'		'		'	'		$2,400,000

[1]	Amortization of net loss is included in the operating expenses line item within our condensed consolidated statements of income.

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012
	Sep. 30, 2013		Sep. 30, 2012		segment		Sep. 30, 2012		Dec. 31, 2012
Segment information	'		'		'		'		'
Number of reportable segments	'		'		5		'		'
Number of reportable segments corresponding to major coal producing regions in the eastern U.S.	'		'		3		'		'
Reportable segment results	'		'		'		'		'
Revenues	$537,136	[1]	$511,348	[1]	$1,638,584	[1]	$1,484,612	[1]	'
Segment Adjusted EBITDA Expense	346,309	[2]	342,814	[2]	1,043,086	[2]	978,712	[2]	'
Segment Adjusted EBITDA	173,283	[3],[4]	160,077	[3],[4]	556,483	[3],[4]	477,209	[3],[4]	'
Total assets	2,050,973	[5]	1,868,400	[5]	2,050,973	[5]	1,868,400	[5]	1,958,840
Capital expenditures	82,081	[6]	94,023	[6]	263,971	[6]	366,954	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates	-5,990		-2,832		-15,556		-11,040		'
Investments in affiliate	124,345		'		124,345		'		88,513
Payments to affiliate for acquisition and development of coal reserves	'		'		21,318		34,601		'
Central Appalachia	'		'		'		'		'
Segment information	'		'		'		'		'
Number of operating segments within the reportable segment	'		'		2		'		'
White Oak	'		'		'		'		'
Segment information	'		'		'		'		'
Number of operating segments within the reportable segment	'		'		2		'		'
Operating segments \| Illinois Basin	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	405,597	[1]	365,119	[1]	1,210,806	[1]	1,082,057	[1]	'
Segment Adjusted EBITDA Expense	239,962	[2]	221,731	[2]	707,810	[2]	652,231	[2]	'
Segment Adjusted EBITDA	156,790	[3],[4]	140,329	[3],[4]	488,634	[3],[4]	419,955	[3],[4]	'
Total assets	1,064,268	[5]	1,030,860	[5]	1,064,268	[5]	1,030,860	[5]	'
Capital expenditures	58,569	[6]	51,541	[6]	163,595	[6]	173,656	[6]	'
Operating segments \| Central Appalachia	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	40,135	[1]	41,790	[1]	126,701	[1]	122,989	[1]	'
Segment Adjusted EBITDA Expense	30,348	[2]	35,563	[2]	96,786	[2]	96,920	[2]	'
Segment Adjusted EBITDA	9,775	[3],[4]	6,228	[3],[4]	29,691	[3],[4]	25,618	[3],[4]	'
Total assets	84,162	[5]	81,867	[5]	84,162	[5]	81,867	[5]	'
Capital expenditures	2,459	[6]	9,395	[6]	8,758	[6]	25,143	[6]	'
Operating segments \| Northern Appalachia	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	84,975	[1]	100,142	[1]	284,303	[1]	247,104	[1]	'
Segment Adjusted EBITDA Expense	69,415	[2]	81,761	[2]	219,356	[2]	202,449	[2]	'
Segment Adjusted EBITDA	12,864	[3],[4]	15,813	[3],[4]	56,074	[3],[4]	37,326	[3],[4]	'
Total assets	539,194	[5]	521,156	[5]	539,194	[5]	521,156	[5]	'
Capital expenditures	12,284	[6]	21,422	[6]	51,154	[6]	82,320	[6]	'
Operating segments \| White Oak	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	566	[1]	'		566	[1]	'		'
Segment Adjusted EBITDA Expense	546	[2]	174	[2]	1,074	[2]	-1,517	[2]	'
Segment Adjusted EBITDA	-6,190	[3],[4]	-3,188	[3],[4]	-16,777	[3],[4]	-10,072	[3],[4]	'
Total assets	306,002	[5]	198,631	[5]	306,002	[5]	198,631	[5]	'
Capital expenditures	6,632	[6]	10,468	[6]	35,502	[6]	74,712	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates	-6,200		-3,000		-16,300		-11,600		'
Investments in affiliate	122,700		72,700		122,700		72,700		'
Payments to affiliate for acquisition and development of coal reserves	2,500		34,600		21,300		34,600		'
Operating segments \| Other and Corporate	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	8,609	[1]	8,425	[1]	26,425	[1]	46,395	[1]	'
Segment Adjusted EBITDA Expense	8,784	[2]	7,713	[2]	28,277	[2]	42,562	[2]	'
Segment Adjusted EBITDA	44	[3],[4]	895	[3],[4]	-1,139	[3],[4]	4,382	[3],[4]	'
Total assets	58,212	[5]	36,711	[5]	58,212	[5]	36,711	[5]	'
Capital expenditures	2,137	[6]	1,197	[6]	4,962	[6]	11,123	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates	200		100		700		500		'
Investments in affiliate	1,600		1,600		1,600		1,600		'
Elimination	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	-2,746	[1]	-4,128	[1]	-10,217	[1]	-13,933	[1]	'
Segment Adjusted EBITDA Expense	-2,746	[2]	-4,128	[2]	-10,217	[2]	-13,933	[2]	'
Total assets	($865)	[5]	($825)	[5]	($865)	[5]	($825)	[5]	'

[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues and brokerage sales.
[2]	Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership's customers and consequently it does not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends.
[3]	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before income taxes, net interest expense, depreciation, depletion and amortization, general and administrative expenses and asset impairment charge. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership's revenues and operating expenses, which are primarily controlled by our segments.
[4]	Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2013 of $(6.2) million and $(16.3) million, respectively, included in the White Oak segment and $0.2 million and $0.7 million, respectively, included in the Other and Corporate segment. Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2012 of $(3.0) million and $(11.6) million, respectively, included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.
[5]	Total assets for the White Oak and Other and Corporate Segments include investments in affiliate of $122.7 million and $1.6 million, respectively, at September 30, 2013 and $72.7 million and $1.6 million, respectively, at September 30, 2012.
[6]	Capital expenditures shown above include funding to White Oak of $2.5 million and $21.3 million, respectively, for the three and nine months ended September 30, 2013, and $34.6 million for the three and nine months ended September 30, 2012, for the acquisition and development of coal reserves in our condensed consolidated statements of cash flow.

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)	'		'		'		'
Segment Adjusted EBITDA Expense	$346,309	[1]	$342,814	[1]	$1,043,086	[1]	$978,712	[1]
Outside coal purchases	-636		-4,424		-2,028		-34,759
Other income	372		254		999		2,853
Operating expenses (excluding depreciation, depletion and amortization)	$346,045		$338,644		$1,042,057		$946,806

[1]	Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership's customers and consequently it does not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends.

SEGMENT_INFORMATION_Details_3

SEGMENT INFORMATION (Details 3) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Reconciliation of consolidated Segment Adjusted EBITDA to net income	'		'		'		'
Consolidated Segment Adjusted EBITDA	$173,283	[1],[2]	$160,077	[1],[2]	$556,483	[1],[2]	$477,209	[1],[2]
General and administrative	-15,237		-15,282		-47,956		-47,494
Depreciation, depletion and amortization	-66,099		-59,781		-198,688		-154,923
Asset impairment charge	'		-19,031		'		-19,031
Interest expense, net	-5,915		-7,352		-18,439		-21,387
Income tax benefit	718		102		1,307		726
NET INCOME	$86,750		$58,733		$292,707		$235,100

[1]	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before income taxes, net interest expense, depreciation, depletion and amortization, general and administrative expenses and asset impairment charge. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership's revenues and operating expenses, which are primarily controlled by our segments.
[2]	Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2013 of $(6.2) million and $(16.3) million, respectively, included in the White Oak segment and $0.2 million and $0.7 million, respectively, included in the Other and Corporate segment. Includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2012 of $(3.0) million and $(11.6) million, respectively, included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.included in the White Oak segment and $0.1 million and $0.5 million, respectively, included in the Other and Corporate segment.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event, USD $)	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Oct. 28, 2013
Subsequent Event	'
Distributions declared per unit	$0.81
Approximate distribution to be paid	$48.30
ARLP	'
Subsequent Event	'
Distributions declared per unit	$1.18
Approximate distribution to be paid	$74.20