Alliance Holdings GP (AHGP) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 07, 2014
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-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Units Outstanding	'	59,863,000
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'		'
Cash and cash equivalents	$18,454		$98,375
Trade receivables	175,770		153,662
Other receivables	857		776
Due from affiliates	2,406		1,889
Inventories	67,896		44,214
Advance royalties	10,779		11,454
Prepaid expenses and other assets	2,916		16,264
Total current assets	279,078		326,634
PROPERTY, PLANT AND EQUIPMENT:	'		'
Property, plant and equipment, at cost	2,771,664		2,645,872
Less accumulated depreciation, depletion and amortization	-1,126,199		-1,031,493
Total property, plant and equipment, net	1,645,465		1,614,379
OTHER ASSETS:	'		'
Advance royalties	16,312		18,813
Due from affiliate	11,256		11,560
Equity investments in affiliates	201,624		130,410
Other long-term assets	23,561		24,883
Total other assets	252,753		185,666
TOTAL ASSETS	2,177,296	[1]	2,126,679
CURRENT LIABILITIES:	'		'
Accounts payable	99,235		79,772
Due to affiliates	367		290
Accrued taxes other than income taxes	20,381		19,086
Accrued payroll and related expenses	50,231		47,105
Accrued interest	6,021		996
Workers' compensation and pneumoconiosis benefits	9,287		9,065
Current capital lease obligations	1,305		1,288
Other current liabilities	15,436		18,625
Current maturities, long-term debt	230,000		36,750
Total current liabilities	432,263		212,977
LONG-TERM LIABILITIES:	'		'
Long-term debt, excluding current maturities	527,500		831,250
Pneumoconiosis benefits	52,131		48,455
Accrued pension benefit	16,290		18,182
Workers' compensation	52,603		54,949
Asset retirement obligations	76,660		80,807
Long-term capital lease obligations	16,005		17,135
Other liabilities	6,031		7,331
Total long-term liabilities	747,220		1,058,109
Total liabilities	1,179,483		1,271,086
COMMITMENTS AND CONTINGENCIES	'		'
Alliance Holdings GP, L.P. ("AHGP") Partners' Capital:	'		'
Limited Partners - Common Unitholders 59,863,000 units outstanding	561,076		500,070
Accumulated other comprehensive loss	-4,281		-4,198
Total AHGP Partners' Capital	556,795		495,872
Noncontrolling interests	441,018		359,721
Total Partners' Capital	997,813		855,593
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$2,177,296		$2,126,679
[1]	Total assets for the White Oak and Other and Corporate segments include investments in affiliate of $200.1 million and $1.5 million, respectively, at September 30, 2014 and $122.7 million and $1.6 million, respectively, at September 30, 2013.

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
CONSOLIDATED BALANCE SHEETS	'	'	'
Limited Partners, Common Unitholders units outstanding	59,863,000	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, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
SALES AND OPERATING REVENUES:	'		'		'		'
Coal sales	$548,357		$518,447		$1,649,093		$1,594,530
Transportation revenues	6,001		11,554		17,816		23,459
Other sales and operating revenues	14,872		7,135		42,719		20,595
Total revenues	569,230	[1]	537,136	[1]	1,709,628	[1]	1,638,584	[1]
EXPENSES:	'		'		'		'
Operating expenses (excluding depreciation, depletion and amortization)	349,170		346,045		1,024,305		1,042,057
Transportation expenses	6,001		11,554		17,816		23,459
Outside coal purchases	3		636		7		2,028
General and administrative	19,185		15,237		57,352		47,956
Depreciation, depletion and amortization	69,646		66,099		203,539		198,688
Total operating expenses	444,005		439,571		1,303,019		1,314,188
INCOME FROM OPERATIONS	125,225		97,565		406,609		324,396
Interest expense (net of interest capitalized for the three months ended September 30, 2013 of $2,816 and the nine months ended September 30, 2014 and 2013 of $833 and $8,220, respectively)	-8,584		-6,168		-25,395		-19,004
Interest income	432		253		1,238		565
Equity in income (loss) of affiliates, net	68		-5,990		-13,546		-15,556
Other income	549		372		1,178		999
INCOME BEFORE INCOME TAXES	117,690		86,032		370,084		291,400
INCOME TAX BENEFIT	'		-718		'		-1,307
NET INCOME	117,690		86,750		370,084		292,707
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	-49,141		-32,539		-156,741		-117,517
NET INCOME ATTRIBUTABLE TO ALLIANCE HOLDINGS GP, L.P. ("NET INCOME OF AHGP")	$68,549		$54,211		$213,343		$175,190
BASIC AND DILUTED NET INCOME OF AHGP PER LIMITED PARTNER UNIT (in dollars per unit)	$1.15		$0.91		$3.56		$2.93
DISTRIBUTIONS PAID PER LIMITED PARTNER UNIT (in dollars per unit)	$0.87		$0.79		$2.54		$2.29
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, brokerage sales and Pontikibs coal sales revenue (primarily 2013).

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, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF INCOME	'	'	'
Interest expense, interest capitalized	$2,816	$833	$8,220

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
NET INCOME	$117,690		$86,750		$370,084		$292,707
OTHER COMPREHENSIVE INCOME (LOSS):	'		'		'		'
Total adjustments	-70		725		-209		2,178
TOTAL COMPREHENSIVE INCOME	117,620		87,475		369,875		294,885
Less: Comprehensive income attributable to noncontrolling interest	-49,102		-32,951		-156,615		-118,713
COMPREHENSIVE INCOME ATTRIBUTABLE TO AHGP	68,518		54,524		213,260		176,172
Pension Plan	'		'		'		'
OTHER COMPREHENSIVE INCOME (LOSS):	'		'		'		'
Amortization of actuarial (gain)/loss	193	[1]	557	[1]	580	[1]	1,675	[1]
Total adjustments	193		557		580		1,675
Pneumoconiosis benefits	'		'		'		'
OTHER COMPREHENSIVE INCOME (LOSS):	'		'		'		'
Amortization of actuarial (gain)/loss	-263	[1]	168	[1]	-789	[1]	503	[1]
Total adjustments	($263)		$168		($789)		$503
[1]	Amortization of actuarial (gain)/loss is included in the computation of net periodic benefit cost (see Notes 8 and 10 for additional details).

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF CASH FLOWS	'	'
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	$582,900	$548,884
Property, plant and equipment:	'	'
Capital expenditures	-233,659	-242,653
Changes in accounts payable and accrued liabilities	145	-354
Proceeds from sale of property, plant and equipment	272	124
Proceeds from insurance settlement for property, plant and equipment	4,512	'
Purchases of equity investments in affiliate	-85,250	-47,500
Payments to affiliate for acquisition and development of coal reserves	-1,401	-21,318
Advances/loans to affiliate	'	-7,500
Net cash used in investing activities	-315,381	-319,201
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payments under term loan	-12,500	'
Borrowings under revolving credit facilities	221,800	211,000
Payments under revolving credit facilities	-301,800	-216,000
Payment on long-term debt	-18,000	-18,000
Payments on capital lease obligations	-1,113	-886
Net settlement of employee withholding taxes on vesting of ARLP Long-Term Incentive Plan	-2,991	-3,015
Distributions paid by consolidated partnership to noncontrolling interests	-80,484	-73,835
Distributions paid to Partners	-152,352	-136,937
Net cash used in financing activities	-347,440	-237,673
NET CHANGE IN CASH AND CASH EQUIVALENTS	-79,921	-7,990
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	98,375	31,111
CASH AND CASH EQUIVALENTS AT END OF PERIOD	18,454	23,121
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	20,381	21,638
NON-CASH INVESTING AND FINANCING ACTIVITY:	'	'
Accounts payable for purchase of property, plant and equipment	18,069	20,618
Market value of ARLP common units issued under ARLP's Long-Term Incentive Plan and Directors Deferred Compensation Plans before minimum statutory tax withholding requirements	8,417	8,583
Disposition of property, plant and equipment:	'	'
Net change in assets	846	'
Book value of liabilities transferred	-5,246	'
Gain recognized	($4,400)	'

ORGANIZATION_AND_PRESENTATION

ORGANIZATION AND PRESENTATION	9 Months Ended
	Sep. 30, 2014
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, 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, 2014 and December 31, 2013, the results of our operations and comprehensive income for the three and nine months ended September 30, 2014 and 2013 and the cash flows for the nine months ended September 30, 2014 and 2013.  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, 2013.
	On June 16, 2014, the ARLP Partnership completed a two-for-one split of its common units, whereby holders of record as of May 30, 2014 received a one unit distribution on each unit outstanding on that date.  The unit split resulted in the issuance of approximately 37.0 million ARLP common units.  Accordingly, AHGP received an additional 15,544,169 ARLP common units, which brought its total ownership to 31,088,338 ARLP common units.  All references to the number of ARLP units and distribution amounts included in this report have been adjusted to give effect for this unit split for all periods presented.  Provisions of ARLP’s partnership agreement affecting ARLP’s incentive distribution rights that we own have been amended to reflect the unit split.
	Use of Estimates
	The preparation of AHGP Partnership’s condensed consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) of the 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
	Sep. 30, 2014
NEW ACCOUNTING STANDARDS	'
NEW ACCOUNTING STANDARDS	'
	2.NEW ACCOUNTING STANDARDS
	New Accounting Standards Issued and Not Yet Adopted
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”).  ASU 2014-08 changes the requirements for reporting discontinued operations in Accounting Standards Codification 205, Presentation of Financial Statements, by updating the criteria for determining which disposals can be presented as discontinued operations and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of discontinued operations.  ASU 2014-08 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2014.  We do not anticipate the adoption of ASU 2014-08 on January 1, 2015 will have a material impact on our consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”).  ASU 2014-09 is a new revenue recognition standard that provides a five-step analysis of transactions to determine when and how revenue is recognized.  The core principle of the new standard is an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption.  Early adoption is not permitted.  We are currently evaluating the effect of adopting ASU 2014-09 on January 1, 2017.
	In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).  ASU 2014-15 provides guidance on management’s responsibility in evaluating whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures.  ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter with early adoption permitted.  We do not anticipate the adoption of ASU 2014-15 will have a material impact on our consolidated financial statements.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
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.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2014
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	4.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, 2014 and December 31, 2013, the estimated fair value of the ARLP Partnership’s long-term debt, including current maturities, was approximately $776.1 million and $884.8 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 5).  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, 2014
LONG-TERM DEBT	'
LONG-TERM DEBT	'
	5.LONG-TERM DEBT
	Long-term debt consists of the following (in thousands):
		September 30,			December 31,
		2014			2013
	ARLP Revolving credit facility	$	170,000		$	250,000
	ARLP Senior notes	-			18,000
	ARLP Series A senior notes	205,000			205,000
	ARLP Series B senior notes	145,000			145,000
	ARLP Term loan	237,500			250,000
		757,500			868,000
	Less current maturities	(230,000		)	(36,750		)
	Total long-term debt	$	527,500		$	831,250
	The Intermediate Partnership has $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 $237.5 million term loan (“ARLP Term Loan”) (collectively, with 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. At September 30, 2014, current maturities include ARLP Series A Senior notes, due in June 2015, and a portion of the ARLP Term Loan.  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, incurrence of additional indebtedness and liens, sale of assets, investments, mergers and consolidations and 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 0.97 to 1.0 and 22.9 to 1.0, respectively, for the trailing twelve months ended September 30, 2014.  The ARLP Partnership was in compliance with the covenants of the ARLP Debt Arrangements as of September 30, 2014.
	At September 30, 2014, the ARLP Partnership had borrowings of $170.0 million and $5.4 million of letters of credit outstanding with $524.6 million available for borrowing under the ARLP Revolving Credit Facility.  The ARLP Partnership utilizes the ARLP Revolving Credit Facility, as appropriate, for working capital requirements, 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
	Sep. 30, 2014
WHITE OAK TRANSACTIONS	'
WHITE OAK TRANSACTIONS	'
	6.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.  The initial longwall system commenced operation in late October 2014.  The transactions with White Oak 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 construction loan.  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 $303.3 million to White Oak between the Transaction Date and September 30, 2014.  The ARLP Partnership expects to fund a total of approximately $395.5 million to $435.5 million from the Transaction Date through December 31, 2015, which includes the funding made to White Oak through September 30, 2014 discussed above.  The ARLP Partnership will continue to assess and provide funding, as needed, to White Oak after December 31, 2015. The ARLP Partnership expects to fund 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.  On the Transaction Date, the ARLP Partnership also entered into a coal handling and preparation agreement, pursuant to which the ARLP Partnership constructed and is operating a preparation plant and other surface facilities.  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 have been developed for mining by White Oak, and certain surface properties and rights in Hamilton County, Illinois (the “Reserve Acquisition”), which 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, fulfilling its initial commitment for further development funding.  During the twelve months ended December 31, 2013, WOR Properties acquired from White Oak, for $25.3 million cash paid at various closings, an additional 90.1 million tons of reserves.  During the nine months ended September 30, 2014, WOR Properties acquired from White Oak, for $1.4 million cash paid at closing, an additional 5.1 million tons of reserves.  Of the additional tons acquired in 2013 and the nine months ended September 30, 2014, 48.5 million tons have been developed for mining by White Oak.  At September 30, 2014, WOR Properties had provided $112.1 million to acquire a total of 300.1 million tons of coal reserves and fund the development of the acquired reserves.  WOR Properties has a remaining commitment of $27.9 million for additional coal reserve acquisitions.
	Equity Investment – Series A Units
	Concurrent with the Reserve Acquisition, the ARLP Partnership’s subsidiary, Alliance WOR Processing, LLC (“WOR Processing”), made an initial equity investment of $35.7 million in White Oak to purchase Series A Units representing ownership in White Oak.  WOR Processing purchased $129.3 million of additional Series A Units between the Transaction Date and December 31, 2013, and fulfilled WOR Processing’s minimum equity investment commitment of $150.0 million.  During the nine months ended September 30, 2014, WOR Processing purchased $85.3 million of additional Series A Units, bringing the total investment in Series A Units to $250.3 million at September 30, 2014.
	WOR Processing’s ownership and member’s voting interest in White Oak at September 30, 2014 were 37.5% based upon currently outstanding voting units.  The remainder of the equity ownership in White Oak, represented by Series A and 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 that 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, 2014, WOR Processing had invested $250.3 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 income or losses of affiliates are recorded under the hypothetical liquidation at book value (“HLBV”) method of accounting due to the preferences to which WOR Processing is entitled to distributions.  The ARLP Partnership was allocated $39,000 of losses for the three months ended September 30, 2014 due primarily to losses incurred by White Oak offset in part by the impact of changes in allocations of equity income or losses resulting from the purchase of Series A Units during the period by another White Oak owner concurrent with the continued purchase of Series A Units by WOR Processing.  Series A Unit purchases impact the future preferred distributions allocable to each owner and the ongoing allocation of income and losses for GAAP purposes under the HLBV method.  For the three months ended September 30, 2013, the ARLP Partnership was allocated losses of $6.2 million.  For the nine months ended September 30, 2014 and 2013, the ARLP Partnership was allocated losses of $13.8 million and $16.3 million, respectively.
	Services Agreement
	Simultaneous with the closing of the Reserve Acquisition, WOR Processing entered into a Coal Handling and Preparation 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.  WOR Processing earned throughput fees of $2.7 million and $10.1 million, for the three and nine months ended September 30, 2014, respectively, and $0.6 million for each of the three and nine months ended September 30, 2013, from White Oak for processing and loading coal through the facilities.  Throughput fees earned from White Oak are included in the other sales and operating revenues line item within our condensed consolidated statements of income.
	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 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 had borrowed the entire amount available under the Construction Loan as of September 30, 2014.

NONCONTROLLING_INTERESTS

NONCONTROLLING INTERESTS	9 Months Ended
	Sep. 30, 2014
NONCONTROLLING INTERESTS	'
NONCONTROLLING INTERESTS	'
	7.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,
			2014			2013
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)		$	(303,789	)	$	(303,799	)
	Non-Affiliates (ARLP’s non-affiliate limited partners)		750,454			669,041
	Accumulated other comprehensive loss attributable to noncontrolling interests		(5,647		)	(5,521		)
	Total noncontrolling interests		$	441,018		$	359,721
	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 31,088,338 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 9).
	The following table summarizes net income attributable to each component of the noncontrolling interests for the periods indicated (in thousands):
			Three Months Ended September 30,						Nine Months Ended September 30,
			2014			2013			2014			2013
	Net income attributable to noncontrolling interest:
	Affiliate (SGP)		$	17		$	11		$	55		$	41
	Non-Affiliates (ARLP’s non-affiliate limited partners)		49,124			32,528			156,686			117,476
			$	49,141		$	32,539		$	156,741		$	117,517
	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,
			2014			2013
	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)		$	45		$	41
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)		80,439			73,794
			$	80,484		$	73,835
		-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, 2014 and December 31, 2013 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, 2014 and 2013 (in thousands):
			Alliance Holdings GP, L.P.
			Limited Partners’			Accumulated Other			Noncontrolling			Total Partners’
			Capital			Comprehensive			Interest			Capital
						Income (Loss)
	Balance at January 1, 2014		$	500,070		$	(4,198	)	$	359,721		$	855,593
	Net income		213,343			-			156,741			370,084
	Other comprehensive loss		-			(83		)	(126		)	(209		)
	Settlement of directors deferred compensation		(218		)	-			-			(218		)
	Vesting of ARLP Long-Term Incentive Plan		-			-			(2,991		)	(2,991		)
	Common unit-based compensation		233			-			8,157			8,390
	Distributions on ARLP common unit-based compensation		-			-			(1,666		)	(1,666		)
	Distributions to AHGP Partners		(152,352		)	-			-			(152,352		)
	Distributions paid by consolidated partnership to noncontrolling interest		-			-			(78,818		)	(78,818		)
	Balance at September 30, 2014		$	561,076		$	(4,281	)	$	441,018		$	997,813
			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

WORKERS_COMPENSATION_AND_PNEUM

WORKERS' COMPENSATION AND PNEUMOCONIOSIS	9 Months Ended
	Sep. 30, 2014
WORKERS' COMPENSATION AND PNEUMOCONIOSIS	'
WORKERS' COMPENSATION AND PNEUMOCONIOSIS	'
	8.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,
			2014		2013		2014		2013
	Beginning balance		$	61,515	$	80,630	$	62,909	$	77,046
	Accruals increase		1,291		452		8,755		8,399
	Payments		-2,667		-2,553		-8,194		-8,156
	Interest accretion		646		621		1,939		1,861
	Valuation gain (1)		-		-		-4,624		-
	Ending balance		$	60,785	$	79,150	$	60,785	$	79,150
		-1		The liability for the estimated present value of current workers’ compensation benefits is based on the ARLP Partnership’s actuarial estimates.  The ARLP Partnership’s actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claim development patterns, mortality, medical costs and interest rates.  The ARLP Partnership conducted a mid-year review of its actuarial assumptions which resulted in a valuation gain in June 2014 primarily attributable to favorable changes in claims development, offset partially by a decrease in the discount rate used to calculate the estimated present value of future obligations from 4.11% at December 31, 2013 to 3.67% at June 30, 2014.
	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,
			2014		2013		2014		2013
	Service cost		$	857	$	953	$	2,571	$	2,858
	Interest cost		566		563		1,697		1,690
	Amortization of net (gain)/loss (1)		-263		168		-789		503
	Net periodic benefit cost		$	1,160	$	1,684	$	3,479	$	5,051
		-1		Amortization of net (gain)/loss is included in the operating expenses line item within our condensed consolidated statements of income.

COMPENSATION_PLANS

COMPENSATION PLANS	9 Months Ended
	Sep. 30, 2014
COMPENSATION PLANS	'
COMPENSATION PLANS	'
	9.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 22, 2014, the MGP Compensation Committee determined that the vesting requirements for the 2011 grants of 202,742 restricted units (which is net of 14,090 forfeitures) had been satisfied as of January 1, 2014.  As a result of this vesting, on February 14, 2014, the ARLP Partnership issued 128,610 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 22, 2014, the MGP Compensation Committee authorized additional grants of up to 370,410 restricted units, of which 356,154 were granted during the nine months ended September 30, 2014 and will vest on January 1, 2017, subject to satisfaction of certain financial tests.  The fair value of these 2014 grants is equal to the intrinsic value at the date of grant, which was $40.72 per unit.  ARLP LTIP expense was $2.5 million and $1.8 million for the three months ended September 30, 2014 and 2013, respectively, and $7.1 million and $5.4 million for the nine months ended September 30, 2014 and 2013, respectively.  After consideration of the January 1, 2014 vesting and subsequent issuance of 128,610 common units, approximately 3.9 million units remain available under the ARLP LTIP for issuance in the future, assuming all grants issued in 2012, 2013 and 2014 currently outstanding are settled with ARLP common units, without reduction for tax withholding, and no future forfeitures occur.
	As of September 30, 2014, there was $15.1 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, 2014, the intrinsic value of the non-vested ARLP LTIP grants was $36.3 million.  As of September 30, 2014, the total obligation associated with the ARLP LTIP was $15.4 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, 2014.
	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, 2014 and 2013, SERP and MGP Deferred Compensation Plan participant notional account balances were credited with a total of 15,860 and 21,670 phantom units, respectively, and the fair value of these phantom units was $44.47 per unit and $34.16 per unit, respectively, on a weighted-average basis.  For the nine months ended September 30, 2014 and 2013, AGP Deferred Compensation Plan participant notional account balances were credited with a total of 3,745 and 4,086 phantom units, respectively, and the fair value of these phantom units was $62.20 per unit and $54.61 per unit, respectively, on a weighted-average basis.  Total SERP and Deferred Compensation Plans expense was approximately $0.4 million for each of the three months ended September 30, 2014 and 2013, and $1.1 million for each of the nine months ended September 30, 2014 and 2013.
	As of September 30, 2014, there were 375,517 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 $16.6 million.  As of September 30, 2014, the total obligation associated with the SERP and MGP Deferred Compensation Plan was $12.0 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 $1.0 million, which was included in the partners’ capital-limited partners line item in our condensed consolidated balance sheets.  On February 14, 2014, the ARLP Partnership issued 5,916 ARLP common units to MGP directors under the MGP Deferred Compensation Plan.  On February 14, 2014, we provided 3,572 AHGP common units to an AGP director under the AGP Deferred Compensation Plan.

COMPONENTS_OF_PENSION_PLAN_NET

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	9 Months Ended
	Sep. 30, 2014
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	'
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	'
	10.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,
			2014		2013		2014		2013
	Service cost		$	543	$	674	$	1,630	$	2,108
	Interest cost		1,019		929		3,056		2,710
	Expected return on plan assets		-1,368		-930		-4,106		-3,094
	Amortization of net loss (1)		193		557		580		1,675
	Net periodic benefit cost		$	387	$	1,230	$	1,160	$	3,399
		-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, 2013 that the ARLP Partnership expected to contribute $3.6 million to the Pension Plan in 2014.  During the nine months ended September 30, 2014, the ARLP Partnership made contribution payments of $0.8 million to the Pension Plan for the 2013 plan year and $1.7 million for the 2014 plan year.  On October 15, 2014, the ARLP Partnership made a contribution payment of $0.2 million for the 2014 plan year.
	On August 8, 2014, new federal legislation extending the Moving Ahead for Progress in the 21st Century Act was passed, which includes a provision aimed at stabilizing the interest rates used to calculate pension plan liabilities for pension funding purposes. The ARLP Partnership anticipates that as a result of this new legislation, that it will not make any further contributions during 2014 beyond the $2.7 million noted above.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2014
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	11.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 four reportable segments: the Illinois Basin, Appalachia, White Oak and Other and Corporate.  The first two reportable segments correspond to major coal producing regions in the eastern U.S.  Similar economic characteristics for the operating segments within each of these two reportable segments generally include coal quality, geology, coal marketing opportunities, mining and transportation methods and regulatory issues.  The White Oak reportable segment includes the ARLP Partnership’s activities associated with the White Oak longwall Mine No. 1, which commenced initial longwall operation in late October 2014.
	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 mine, 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 continues and includes incidental production which began in April 2014.
	The Appalachian reportable segment is comprised of multiple operating segments, including the Mettiki mining complex, the Tunnel Ridge, LLC mining complex, the MC Mining, LLC 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.  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 6).
	The Other and Corporate segment 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, certain activities of Alliance Resource Properties, the Pontiki Coal, LLC mining complex (“Pontiki”), which ceased operations in November 2013 and sold most of its assets in May 2014, and Wildcat Insurance, LLC.
	As a result of the cessation of operations at Pontiki in November 2013, the ARLP Partnership evaluated the ongoing management of its mining operations and coal sales efforts to ensure that resources were appropriately allocated to maximize overall results.  Based on this evaluation, the ARLP Partnership has realigned the management of its operating and marketing teams and changed the reportable segment presentation to reflect this realignment.  Due to the change in our reportable segment presentation in 2014, certain reclassifications of 2013 segment information have been made to conform to the 2014 presentation.  These reclassifications include changes to the Appalachian segment and Other and Corporate segment.
	Reportable segment results as of and for the three and nine months ended September 30, 2014 and 2013 are presented below.
		Illinois		Appalachia		White Oak		Other and		Elimination		Consolidated
		Basin						Corporate		-1
		(in thousands)
	Reportable segment results for the three months ended September 30, 2014 were as follows:
	Total revenues (2)	$	392,401	$	167,391	$	3,583	$	7,632	$	-1,777	$	569,230
	Segment Adjusted EBITDA Expense (3)	245,481		95,956		2,144		6,820		-1,777		348,624
	Segment Adjusted EBITDA (4)(5)	143,854		68,501		1,401		917		-		214,673
	Capital expenditures (7)	62,583		13,371		247		2,880		-		79,081
	Reportable segment results for the three months ended September 30, 2013 were as follows:
	Total revenues (2)	$	405,597	$	111,789	$	566	$	23,437	$	-4,253	$	537,136
	Segment Adjusted EBITDA Expense (3)	239,962		89,578		546		20,476		-4,253		346,309
	Segment Adjusted EBITDA (4)(5)	156,790		19,504		-6,190		3,179		-		173,283
	Capital expenditures (7)	58,569		14,528		6,632		2,352		-		82,081
	Reportable segment results as of and for the nine months ended September 30, 2014 were as follows:
	Total revenues (2)	$	1,213,426	$	468,671	$	11,451	$	23,360	$	-7,280	$	1,709,628
	Segment Adjusted EBITDA Expense (3)	731,014		275,446		5,160		18,794		-7,280		1,023,134
	Segment Adjusted EBITDA (4)(5)	473,362		184,460		-7,511		4,821		-		655,132
	Total assets (6)	1,136,731		591,516		390,013		60,436		-1,400		2,177,296
	Capital expenditures (7)	180,458		42,040		2,426		10,136		-		235,060
	Reportable segment results as of and for the nine months ended September 30, 2013 were as follows:
	Total revenues (2)	$	1,210,806	$	367,733	$	566	$	74,288	$	-14,809	$	1,638,584
	Segment Adjusted EBITDA Expense (3)	707,810		282,056		1,074		66,955		-14,809		1,043,086
	Segment Adjusted EBITDA (4)(5)	488,634		76,581		-16,777		8,045		-		556,483
	Total assets (6)	1,064,268		605,759		306,002		75,809		-865		2,050,973
	Capital expenditures (7)	163,595		58,947		35,502		5,927		-		263,971
	-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 and coal sales and purchases between mining operations (2013 only).
	-2	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, brokerage sales and Pontiki’s coal sales revenue (primarily 2013).
	-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,
		2014		2013		2014		2013
	Segment Adjusted EBITDA Expense	$	348,624	$	346,309	$	1,023,134	$	1,043,086
	Outside coal purchases	-3		-636		-7		-2,028
	Other income	549		372		1,178		999
	Operating expenses (excluding depreciation, depletion and amortization)	$	349,170	$	346,045	$	1,024,305	$	1,042,057
	-4	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses.  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,
		2014		2013		2014		2013
	Consolidated Segment Adjusted EBITDA	$	214,673	$	173,283	$	655,132	$	556,483
	General and administrative	-19,185		-15,237		-57,352		-47,956
	Depreciation, depletion and amortization	-69,646		-66,099		-203,539		-198,688
	Interest expense, net	-8,152		-5,915		-24,157		-18,439
	Income tax benefit	-		718		-		1,307
	Net income	$	117,690	$	86,750	$	370,084	$	292,707
	-5	Segment Adjusted EBITDA attributable to the White Oak segment includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2014 of $39,000 and $(13.8) million, respectively, and $0.2 million and $0.3 million, respectively, included in the Other and Corporate segment.  Segment Adjusted EBITDA 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 $0.1 million and $0.7 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 $200.1 million and $1.5 million, respectively, at September 30, 2014 and $122.7 million and $1.6 million, respectively, at September 30, 2013.
	-7	Capital expenditures shown above include funding to White Oak of $1.4 million for the nine months ended September 30, 2014, no funding for the three months ended September 30, 2014 and $2.5 million and $21.3 million of funding, respectively, for the three and nine months ended September 30, 2013, for the acquisition and development of coal reserves from White Oak (Note 6), which is described as “Payments to affiliate for acquisition and development of coal reserves” in our condensed consolidated statements of cash flow.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	12.SUBSEQUENT EVENTS
	On October 27, 2014, we declared a quarterly distribution for the quarter ended September 30, 2014, of $0.8925 per unit on all common units outstanding, totaling approximately $53.4 million, payable on November 19, 2014 to all unitholders of record as of November 12, 2014.
	On October 27, 2014, the ARLP Partnership declared a quarterly distribution for the quarter ended September 30, 2014, of $0.6375 per unit, on all common units outstanding, totaling approximately $81.8 million (which includes MGP’s incentive distributions), payable on November 14, 2014 to all unitholders of record as of November 7, 2014.

ORGANIZATION_AND_PRESENTATION_

ORGANIZATION AND PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2014
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, 2014 and December 31, 2013, the results of our operations and comprehensive income for the three and nine months ended September 30, 2014 and 2013 and the cash flows for the nine months ended September 30, 2014 and 2013.  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, 2013.
	On June 16, 2014, the ARLP Partnership completed a two-for-one split of its common units, whereby holders of record as of May 30, 2014 received a one unit distribution on each unit outstanding on that date.  The unit split resulted in the issuance of approximately 37.0 million ARLP common units.  Accordingly, AHGP received an additional 15,544,169 ARLP common units, which brought its total ownership to 31,088,338 ARLP common units.  All references to the number of ARLP units and distribution amounts included in this report have been adjusted to give effect for this unit split for all periods presented.  Provisions of ARLP’s partnership agreement affecting ARLP’s incentive distribution rights that we own have been amended to reflect the unit split.
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 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.

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
LONG-TERM DEBT	'
Schedule of Long-Term Debt Instruments	'
	Long-term debt consists of the following (in thousands):
		September 30,			December 31,
		2014			2013
	ARLP Revolving credit facility	$	170,000		$	250,000
	ARLP Senior notes	-			18,000
	ARLP Series A senior notes	205,000			205,000
	ARLP Series B senior notes	145,000			145,000
	ARLP Term loan	237,500			250,000
		757,500			868,000
	Less current maturities	(230,000		)	(36,750		)
	Total long-term debt	$	527,500		$	831,250

NONCONTROLLING_INTERESTS_Table

NONCONTROLLING INTERESTS (Tables)	9 Months Ended
	Sep. 30, 2014
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,
			2014			2013
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)		$	(303,789	)	$	(303,799	)
	Non-Affiliates (ARLP’s non-affiliate limited partners)		750,454			669,041
	Accumulated other comprehensive loss attributable to noncontrolling interests		(5,647		)	(5,521		)
	Total noncontrolling interests		$	441,018		$	359,721
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 September 30,						Nine Months Ended September 30,
			2014			2013			2014			2013
	Net income attributable to noncontrolling interest:
	Affiliate (SGP)		$	17		$	11		$	55		$	41
	Non-Affiliates (ARLP’s non-affiliate limited partners)		49,124			32,528			156,686			117,476
			$	49,141		$	32,539		$	156,741		$	117,517
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,
			2014			2013
	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)		$	45		$	41
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)		80,439			73,794
			$	80,484		$	73,835
		-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, 2014 and 2013 (in thousands):
			Alliance Holdings GP, L.P.
			Limited Partners’			Accumulated Other			Noncontrolling			Total Partners’
			Capital			Comprehensive			Interest			Capital
						Income (Loss)
	Balance at January 1, 2014		$	500,070		$	(4,198	)	$	359,721		$	855,593
	Net income		213,343			-			156,741			370,084
	Other comprehensive loss		-			(83		)	(126		)	(209		)
	Settlement of directors deferred compensation		(218		)	-			-			(218		)
	Vesting of ARLP Long-Term Incentive Plan		-			-			(2,991		)	(2,991		)
	Common unit-based compensation		233			-			8,157			8,390
	Distributions on ARLP common unit-based compensation		-			-			(1,666		)	(1,666		)
	Distributions to AHGP Partners		(152,352		)	-			-			(152,352		)
	Distributions paid by consolidated partnership to noncontrolling interest		-			-			(78,818		)	(78,818		)
	Balance at September 30, 2014		$	561,076		$	(4,281	)	$	441,018		$	997,813
			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

WORKERS_COMPENSATION_AND_PNEUM1

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Tables)	9 Months Ended
	Sep. 30, 2014
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,
			2014		2013		2014		2013
	Beginning balance		$	61,515	$	80,630	$	62,909	$	77,046
	Accruals increase		1,291		452		8,755		8,399
	Payments		-2,667		-2,553		-8,194		-8,156
	Interest accretion		646		621		1,939		1,861
	Valuation gain (1)		-		-		-4,624		-
	Ending balance		$	60,785	$	79,150	$	60,785	$	79,150
		-1		The liability for the estimated present value of current workers’ compensation benefits is based on the ARLP Partnership’s actuarial estimates.  The ARLP Partnership’s actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claim development patterns, mortality, medical costs and interest rates.  The ARLP Partnership conducted a mid-year review of its actuarial assumptions which resulted in a valuation gain in June 2014 primarily attributable to favorable changes in claims development, offset partially by a decrease in the discount rate used to calculate the estimated present value of future obligations from 4.11% at December 31, 2013 to 3.67% at June 30, 2014.
Pneumoconiosis benefits	'
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,
			2014		2013		2014		2013
	Service cost		$	857	$	953	$	2,571	$	2,858
	Interest cost		566		563		1,697		1,690
	Amortization of net (gain)/loss (1)		-263		168		-789		503
	Net periodic benefit cost		$	1,160	$	1,684	$	3,479	$	5,051
		-1		Amortization of net (gain)/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, 2014
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,
			2014		2013		2014		2013
	Service cost		$	543	$	674	$	1,630	$	2,108
	Interest cost		1,019		929		3,056		2,710
	Expected return on plan assets		-1,368		-930		-4,106		-3,094
	Amortization of net loss (1)		193		557		580		1,675
	Net periodic benefit cost		$	387	$	1,230	$	1,160	$	3,399
		-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
	Sep. 30, 2014
SEGMENT INFORMATION	'
Schedule of results of reportable segment	'
		Illinois		Appalachia		White Oak		Other and		Elimination		Consolidated
		Basin						Corporate		-1
		(in thousands)
	Reportable segment results for the three months ended September 30, 2014 were as follows:
	Total revenues (2)	$	392,401	$	167,391	$	3,583	$	7,632	$	-1,777	$	569,230
	Segment Adjusted EBITDA Expense (3)	245,481		95,956		2,144		6,820		-1,777		348,624
	Segment Adjusted EBITDA (4)(5)	143,854		68,501		1,401		917		-		214,673
	Capital expenditures (7)	62,583		13,371		247		2,880		-		79,081
	Reportable segment results for the three months ended September 30, 2013 were as follows:
	Total revenues (2)	$	405,597	$	111,789	$	566	$	23,437	$	-4,253	$	537,136
	Segment Adjusted EBITDA Expense (3)	239,962		89,578		546		20,476		-4,253		346,309
	Segment Adjusted EBITDA (4)(5)	156,790		19,504		-6,190		3,179		-		173,283
	Capital expenditures (7)	58,569		14,528		6,632		2,352		-		82,081
	Reportable segment results as of and for the nine months ended September 30, 2014 were as follows:
	Total revenues (2)	$	1,213,426	$	468,671	$	11,451	$	23,360	$	-7,280	$	1,709,628
	Segment Adjusted EBITDA Expense (3)	731,014		275,446		5,160		18,794		-7,280		1,023,134
	Segment Adjusted EBITDA (4)(5)	473,362		184,460		-7,511		4,821		-		655,132
	Total assets (6)	1,136,731		591,516		390,013		60,436		-1,400		2,177,296
	Capital expenditures (7)	180,458		42,040		2,426		10,136		-		235,060
	Reportable segment results as of and for the nine months ended September 30, 2013 were as follows:
	Total revenues (2)	$	1,210,806	$	367,733	$	566	$	74,288	$	-14,809	$	1,638,584
	Segment Adjusted EBITDA Expense (3)	707,810		282,056		1,074		66,955		-14,809		1,043,086
	Segment Adjusted EBITDA (4)(5)	488,634		76,581		-16,777		8,045		-		556,483
	Total assets (6)	1,064,268		605,759		306,002		75,809		-865		2,050,973
	Capital expenditures (7)	163,595		58,947		35,502		5,927		-		263,971
	-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 and coal sales and purchases between mining operations (2013 only).
	-2	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, brokerage sales and Pontiki’s coal sales revenue (primarily 2013).
	-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,
		2014		2013		2014		2013
	Segment Adjusted EBITDA Expense	$	348,624	$	346,309	$	1,023,134	$	1,043,086
	Outside coal purchases	-3		-636		-7		-2,028
	Other income	549		372		1,178		999
	Operating expenses (excluding depreciation, depletion and amortization)	$	349,170	$	346,045	$	1,024,305	$	1,042,057
	-4	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses.  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,
		2014		2013		2014		2013
	Consolidated Segment Adjusted EBITDA	$	214,673	$	173,283	$	655,132	$	556,483
	General and administrative	-19,185		-15,237		-57,352		-47,956
	Depreciation, depletion and amortization	-69,646		-66,099		-203,539		-198,688
	Interest expense, net	-8,152		-5,915		-24,157		-18,439
	Income tax benefit	-		718		-		1,307
	Net income	$	117,690	$	86,750	$	370,084	$	292,707
	-5	Segment Adjusted EBITDA attributable to the White Oak segment includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2014 of $39,000 and $(13.8) million, respectively, and $0.2 million and $0.3 million, respectively, included in the Other and Corporate segment.  Segment Adjusted EBITDA 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 $0.1 million and $0.7 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 $200.1 million and $1.5 million, respectively, at September 30, 2014 and $122.7 million and $1.6 million, respectively, at September 30, 2013.
	-7	Capital expenditures shown above include funding to White Oak of $1.4 million for the nine months ended September 30, 2014, no funding for the three months ended September 30, 2014 and $2.5 million and $21.3 million of funding, respectively, for the three and nine months ended September 30, 2013, for the acquisition and development of coal reserves from White Oak (Note 6), which is described as “Payments to affiliate for 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,
		2014		2013		2014		2013
	Segment Adjusted EBITDA Expense	$	348,624	$	346,309	$	1,023,134	$	1,043,086
	Outside coal purchases	-3		-636		-7		-2,028
	Other income	549		372		1,178		999
	Operating expenses (excluding depreciation, depletion and amortization)	$	349,170	$	346,045	$	1,024,305	$	1,042,057
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,
		2014		2013		2014		2013
	Consolidated Segment Adjusted EBITDA	$	214,673	$	173,283	$	655,132	$	556,483
	General and administrative	-19,185		-15,237		-57,352		-47,956
	Depreciation, depletion and amortization	-69,646		-66,099		-203,539		-198,688
	Interest expense, net	-8,152		-5,915		-24,157		-18,439
	Income tax benefit	-		718		-		1,307
	Net income	$	117,690	$	86,750	$	370,084	$	292,707

ORGANIZATION_AND_PRESENTATION_1

ORGANIZATION AND PRESENTATION (Details)	9 Months Ended	0 Months Ended				9 Months Ended
	Sep. 30, 2014	Jun. 16, 2014	Sep. 30, 2014	Jun. 16, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
		ARLP	ARLP	ARLP	ARLP	MGP	Intermediate Partnership
					Affiliate (SGP)		Affiliate (SGP)
Ownership interests	'	'	'	'	'	'	'
Subsidiaries holding percentage	'	'	'	'	'	100.00%	'
Ownership percentage by noncontrolling owners	'	'	'	'	0.01%	'	0.01%
Ownership percentage by limited partners	100.00%	'	'	'	'	'	'
Unit split ratio	'	2	'	'	'	'	'
Units issued due to split	'	37,000,000	'	'	'	'	'
Additional units issued to parent	'	15,544,169	'	'	'	'	'
Total units owned by parent	'	'	31,088,338	31,088,338	'	'	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
FAIR VALUE MEASUREMENTS	'	'
Fair value of long-term debt, including current maturities	$776.10	$884.80

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Long-Term Debt	'	'
Long-term debt including current and non-current	$757,500	$868,000
Less current maturities	-230,000	-36,750
Total long-term debt	527,500	831,250
ARLP Revolving credit facility	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	170,000	250,000
ARLP Senior notes	'	'
Long-Term Debt	'	'
Long-term debt including current and non-current	'	18,000
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	$237,500	$250,000

LONGTERM_DEBT_Details_2

LONG-TERM DEBT (Details 2) (USD $)	12 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
	ARLP Debt Arrangements	ARLP Debt Arrangements	ARLP Debt Arrangements	ARLP Revolving credit facility
		Maximum	Minimum
Long-Term Debt	'	'	'	'
Revolving credit facility	'	'	'	$700
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	0.97	'	'	'
Actual cash flow to interest expense ratio for trailing twelve months	22.9	'	'	'
Letters of credit outstanding	'	'	'	5.4
Line of credit facility, available for borrowing capacity	'	'	'	$524.60
Annual commitment fee percentage, undrawn portion	'	'	'	0.25%
Frequency of commitment fee on undrawn portion	'	'	'	'annual

WHITE_OAK_TRANSACTIONS_Details

WHITE OAK TRANSACTIONS (Details) (USD $)

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

27 Months Ended

36 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

15 Months Ended

36 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 22, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 22, 2011

Sep. 30, 2014

Sep. 30, 2014

Sep. 22, 2011

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 22, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

White Oak

Minimum

Minimum

Maximum

Reserve Acquisition

Reserve Acquisition

Reserve Acquisition

Reserve Acquisition

Reserve Acquisition

Reserve Acquisition, rights purchased on Transaction Date

Reserve Acquisition, rights purchased during fiscal year 2013 and 2014

Services Agreement

Services Agreement

Services Agreement

Services Agreement

Services Agreement

T

T

T

T

T

T

Investments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount funded by partnership

'

'

$69,500,000

'

'

'

'

'

$303,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total expected funding by partnership

'

'

'

'

'

'

'

'

'

'

395,500,000

435,500,000

'

'

'

'

'

'

'

'

'

'

'

'

Coal reserves, rights purchased (in tons)

'

'

'

'

'

'

'

'

'

'

'

'

204,900,000

5,100,000

90,100,000

'

300,100,000

'

'

'

'

'

'

'

Coal reserves developed for future mining (in tons)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

105,200,000

48,500,000

'

'

'

'

'

Payment for acquisition and development of coal reserves

1,401,000

21,318,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

112,100,000

'

'

'

'

'

'

'

Payment for acquisition of coal reserves and other assets

'

'

'

'

'

'

'

'

'

'

'

'

33,800,000

1,400,000

25,300,000

'

'

'

'

'

'

'

'

'

Payment for development of acquired coal reserves

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

51,600,000

'

'

'

'

'

'

'

'

Commitment for additional coal reserve acquisitions

'

'

'

'

'

'

'

'

'

'

'

'

'

27,900,000

'

'

27,900,000

'

'

'

'

'

'

'

Equity investment commitment

'

'

'

'

'

'

'

'

'

150,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase of equity investment

'

'

35,700,000

85,300,000

'

'

'

129,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Voting interest (as a percent)

'

'

'

37.50%

'

37.50%

'

'

37.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity method investment, net

'

'

'

250,300,000

'

250,300,000

'

'

250,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Distributions from White Oak

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allocated losses

'

'

'

39,000

6,200,000

13,800,000

16,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Throughput fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,700,000

600,000

10,100,000

600,000

Additional commitment for construction loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$10,500,000

'

'

'

'

Term of construction loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'20 years

'

NONCONTROLLING_INTERESTS_Detai

NONCONTROLLING INTERESTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 1999
In Thousands, unless otherwise specified
Noncontrolling Interest	'	'	'
Noncontrolling interests	$441,018	$359,721	'
Accumulated Other Comprehensive Loss Attributable To Noncontrolling Interests	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	-5,647	-5,521	'
Affiliate (SGP)	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	-303,789	-303,799	-303,900
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'	'	'
Noncontrolling Interest	'	'	'
Noncontrolling interests	$750,454	$669,041	'

NONCONTROLLING_INTERESTS_Detai1

NONCONTROLLING INTERESTS (Details 2)	Sep. 30, 2014	Jun. 16, 2014
ARLP	'	'
Noncontrolling Interest	'	'
Units owned by parent	31,088,338	31,088,338
ARLP | Affiliate (SGP)	'	'
Noncontrolling Interest	'	'
Ownership percentage by noncontrolling owners	0.01%	'
Intermediate Partnership | Affiliate (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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	$49,141	$32,539	$156,741	$117,517
Affiliate (SGP)	'	'	'	'
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	17	11	55	41
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'	'	'	'
Noncontrolling Interest	'	'	'	'
Net income attributable to noncontrolling interest	$49,124	$32,528	$156,686	$117,476

NONCONTROLLING_INTERESTS_Detai3

NONCONTROLLING INTERESTS (Details 4) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	$80,484		$73,835
Affiliate (SGP)	'		'
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	45	[1]	41	[1]
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)	'		'
Noncontrolling Interest	'		'
Distributions paid by consolidated partnership to noncontrolling interests	$80,439	[1]	$73,794	[1]
[1]	Distributions paid to noncontrolling interests, in the table above, represent ARLPbs 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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Balance	'	'	$855,593	$707,775
Net income	117,690	86,750	370,084	292,707
Other comprehensive income (loss)	'	'	-209	-2,178
Settlement of directors deferred compensation	'	'	-218	'
Vesting of ARLP Long-Term Incentive Plan	'	'	-2,991	-3,015
Common unit-based compensation	'	'	8,390	6,661
Distributions on ARLP common unit-based compensation	'	'	-1,666	-1,282
Distributions to AHGP Partners	'	'	-152,352	-136,937
Distributions paid by consolidated partnership to noncontrolling interest	'	'	-78,818	-72,553
Balance	997,813	795,534	997,813	795,534
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance	'	'	-4,198	-18,296
Other comprehensive income (loss)	'	'	-83	-982
Balance	-4,281	-17,314	-4,281	-17,314
Noncontrolling Interest	'	'	'	'
Balance	'	'	359,721	277,095
Net income	'	'	156,741	117,517
Other comprehensive income (loss)	'	'	-126	-1,196
Vesting of ARLP Long-Term Incentive Plan	'	'	-2,991	-3,015
Common unit-based compensation	'	'	8,157	6,437
Distributions on ARLP common unit-based compensation	'	'	-1,666	-1,282
Distributions paid by consolidated partnership to noncontrolling interest	'	'	-78,818	-72,553
Balance	441,018	325,395	441,018	325,395
Limited Partners' Capital	'	'	'	'
Balance	'	'	500,070	448,976
Net income	'	'	213,343	175,190
Settlement of directors deferred compensation	'	'	-218	'
Common unit-based compensation	'	'	233	224
Distributions to AHGP Partners	'	'	-152,352	-136,937
Balance	$561,076	$487,453	$561,076	$487,453

WORKERS_COMPENSATION_AND_PNEUM2

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Reconciliation of the changes in workers' compensation liability	'	'	'		'
Balance at the beginning of the period	$61,515	$80,630	$62,909		$77,046
Accruals increase	1,291	452	8,755		8,399
Payments	-2,667	-2,553	-8,194		-8,156
Interest accretion	646	621	1,939		1,861
Valuation gain	'	'	-4,624	[1]	'
Balance at the end of the period	$60,785	$79,150	$60,785		$79,150
[1]	The liability for the estimated present value of current workersb2 compensation benefits is based on the ARLP Partnershipbs actuarial estimates. The ARLP Partnershipbs actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claim development patterns, mortality, medical costs and interest rates. The ARLP Partnership conducted a mid-year review of its actuarial assumptions which resulted in a valuation gain in June 2014 primarily attributable to favorable changes in claims development, offset partially by a decrease in the discount rate used to calculate the estimated present value of future obligations from 4.11% at December 31, 2013 to 3.67% at June 30, 2014.

WORKERS_COMPENSATION_AND_PNEUM3

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details 2) (Pneumoconiosis benefits, USD $)	3 Months Ended				6 Months Ended	9 Months Ended				12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Jun. 30, 2014	Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Pneumoconiosis benefits	'		'		'	'		'		'
Accrued Workers Compensation And Pneumoconiosis Benefits	'		'		'	'		'		'
Workers' compensation discount rate (as a percent)	'		'		3.67%	'		'		4.11%
Service cost	$857		$953		'	$2,571		$2,858		'
Interest cost	566		563		'	1,697		1,690		'
Amortization of net (gain)/loss	-263	[1]	168	[1]	'	-789	[1]	503	[1]	'
Net periodic benefit cost	$1,160		$1,684		'	$3,479		$5,051		'
[1]	Amortization of net (gain)/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

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

In Millions, except Share data, unless otherwise specified

Feb. 14, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Jan. 22, 2014

Jan. 02, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Feb. 14, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Feb. 14, 2014

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

ARLP LTIP

AHGP LTIP

SERP and Deferred Compensation Plans

SERP and Deferred Compensation Plans

SERP and Deferred Compensation Plans

SERP and Deferred Compensation Plans

SERP and Deferred Compensation Plans

SERP And MGP Deferred Compensation Plan

SERP And MGP Deferred Compensation Plan

SERP And MGP Deferred Compensation Plan

AGP Deferred Compensation Plan

AGP Deferred Compensation Plan

AGP Deferred Compensation Plan

AGP Deferred Compensation Plan

MGP Deferred Compensation Plan

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

Phantom Share Units (PSUs)

2011 Grants

2011 Grants

Compensation Plans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Units for which vesting requirements were deemed satisfied

'

'

'

'

'

'

'

202,742

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeited (in units)

'

'

'

'

'

'

'

'

14,090

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common units issued upon vesting

128,610

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,572

'

'

'

5,916

Units granted

'

'

'

'

'

356,154

'

'

'

'

'

'

'

'

'

'

15,860

21,670

'

'

3,745

4,086

'

Additional grants authorized (in units)

'

'

'

'

'

'

370,410

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share based compensation expense

'

$2.50

$1.80

$7.10

$5.40

'

'

'

'

'

$0.40

$0.40

$1.10

$1.10

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

$40.72

'

'

'

'

'

'

'

'

'

'

$44.47

$34.16

'

'

$62.20

$54.61

'

Units available for grant

'

3,900,000

'

3,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation expense

'

15.1

'

15.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted-average period for recognition of expense

'

'

'

'1 year 4 months 24 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intrinsic value of outstanding grants

'

'

'

'

'

36.3

'

'

'

'

'

'

'

'

16.6

'

'

'

'

'

'

'

'

Total unit based obligation recorded

'

$15.40

'

$15.40

'

'

'

'

'

'

'

'

'

'

'

$12

'

'

'

$1

'

'

'

Units reserved for issuance under the LTIP

'

'

'

'

'

'

'

'

'

5,215,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Units outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

375,517

'

'

'

'

'

'

'

'

COMPONENTS_OF_PENSION_PLAN_NET2

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2014

Sep. 30, 2014

Oct. 15, 2014

Sep. 30, 2014

Pension Plan

Pension Plan

Pension Plan

Pension Plan

Pension Plan

Pension Plan

2013 plan year

2014 plan year

2014 plan year

Forecast

Components of net periodic benefit cost:

'

'

'

'

'

'

'

'

'

Service cost

$543,000

$674,000

$1,630,000

$2,108,000

'

'

'

'

'

Interest cost

1,019,000

929,000

3,056,000

2,710,000

'

'

'

'

'

Expected return on plan assets

-1,368,000

-930,000

-4,106,000

-3,094,000

'

'

'

'

'

Amortization of net (gain)/loss

193,000

[1]

557,000

[1]

580,000

[1]

1,675,000

[1]

'

'

'

'

'

Net periodic benefit cost

387,000

1,230,000

1,160,000

3,399,000

'

'

'

'

'

Employer contribution

'

'

'

'

'

2,700,000

800,000

200,000

1,700,000

Expected contribution for pension plan in 2014

'

'

'

'

$3,600,000

'

'

'

'

[1]

Amortization of net (gain)/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
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
					segment
Segment information	'		'		'		'		'
Number of reportable segments	'		'		4		'		'
Number of reportable segments corresponding to major coal producing regions in the eastern U.S.	'		'		2		'		'
Reportable segment results	'		'		'		'		'
Revenues	$569,230,000	[1]	$537,136,000	[1]	$1,709,628,000	[1]	$1,638,584,000	[1]	'
Segment Adjusted EBITDA Expense	348,624,000	[2]	346,309,000	[2]	1,023,134,000	[2]	1,043,086,000	[2]	'
Segment Adjusted EBITDA	214,673,000	[3],[4]	173,283,000	[3],[4]	655,132,000	[3],[4]	556,483,000	[3],[4]	'
Total assets	2,177,296,000	[5]	2,050,973,000	[5]	2,177,296,000	[5]	2,050,973,000	[5]	2,126,679,000
Capital expenditures	79,081,000	[6]	82,081,000	[6]	235,060,000	[6]	263,971,000	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates, net	68,000		-5,990,000		-13,546,000		-15,556,000		'
Investments in affiliate	201,624,000		'		201,624,000		'		130,410,000
Payments to affiliate for acquisition and development of coal reserves	'		'		1,401,000		21,318,000		'
White Oak	'		'		'		'		'
Segment information	'		'		'		'		'
Number of operating segments within the reportable segment	'		'		2		'		'
Operating segments | Illinois Basin	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	392,401,000	[1]	405,597,000	[1]	1,213,426,000	[1]	1,210,806,000	[1]	'
Segment Adjusted EBITDA Expense	245,481,000	[2]	239,962,000	[2]	731,014,000	[2]	707,810,000	[2]	'
Segment Adjusted EBITDA	143,854,000	[3],[4]	156,790,000	[3],[4]	473,362,000	[3],[4]	488,634,000	[3],[4]	'
Total assets	1,136,731,000	[5]	1,064,268,000	[5]	1,136,731,000	[5]	1,064,268,000	[5]	'
Capital expenditures	62,583,000	[6]	58,569,000	[6]	180,458,000	[6]	163,595,000	[6]	'
Operating segments | Appalachia	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	167,391,000	[1]	111,789,000	[1]	468,671,000	[1]	367,733,000	[1]	'
Segment Adjusted EBITDA Expense	95,956,000	[2]	89,578,000	[2]	275,446,000	[2]	282,056,000	[2]	'
Segment Adjusted EBITDA	68,501,000	[3],[4]	19,504,000	[3],[4]	184,460,000	[3],[4]	76,581,000	[3],[4]	'
Total assets	591,516,000	[5]	605,759,000	[5]	591,516,000	[5]	605,759,000	[5]	'
Capital expenditures	13,371,000	[6]	14,528,000	[6]	42,040,000	[6]	58,947,000	[6]	'
Operating segments | White Oak	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	3,583,000	[1]	566,000	[1]	11,451,000	[1]	566,000	[1]	'
Segment Adjusted EBITDA Expense	2,144,000	[2]	546,000	[2]	5,160,000	[2]	1,074,000	[2]	'
Segment Adjusted EBITDA	1,401,000	[3],[4]	-6,190,000	[3],[4]	-7,511,000	[3],[4]	-16,777,000	[3],[4]	'
Total assets	390,013,000	[5]	306,002,000	[5]	390,013,000	[5]	306,002,000	[5]	'
Capital expenditures	247,000	[6]	6,632,000	[6]	2,426,000	[6]	35,502,000	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates, net	39,000		-6,200,000		-13,800,000		-16,300,000		'
Investments in affiliate	200,100,000		122,700,000		200,100,000		122,700,000		'
Payments to affiliate for acquisition and development of coal reserves	0		2,500,000		1,400,000		21,300,000		'
Operating segments | Other and Corporate	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	7,632,000	[1]	23,437,000	[1]	23,360,000	[1]	74,288,000	[1]	'
Segment Adjusted EBITDA Expense	6,820,000	[2]	20,476,000	[2]	18,794,000	[2]	66,955,000	[2]	'
Segment Adjusted EBITDA	917,000	[3],[4]	3,179,000	[3],[4]	4,821,000	[3],[4]	8,045,000	[3],[4]	'
Total assets	60,436,000	[5]	75,809,000	[5]	60,436,000	[5]	75,809,000	[5]	'
Capital expenditures	2,880,000	[6]	2,352,000	[6]	10,136,000	[6]	5,927,000	[6]	'
Additional information	'		'		'		'		'
Equity in income (loss) of affiliates, net	200,000		100,000		300,000		700,000		'
Investments in affiliate	1,500,000		1,600,000		1,500,000		1,600,000		'
Elimination	'		'		'		'		'
Reportable segment results	'		'		'		'		'
Revenues	-1,777,000	[1],[7]	-4,253,000	[1],[7]	-7,280,000	[1],[7]	-14,809,000	[1],[7]	'
Segment Adjusted EBITDA Expense	-1,777,000	[2],[7]	-4,253,000	[2],[7]	-7,280,000	[2],[7]	-14,809,000	[2],[7]	'
Total assets	($1,400,000)	[5],[7]	($865,000)	[5],[7]	($1,400,000)	[5],[7]	($865,000)	[5],[7]	'
[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, brokerage sales and Pontikibs coal sales revenue (primarily 2013).
[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 Partnershipbs 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 net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnershipbs revenues and operating expenses, which are primarily controlled by our segments.
[4]	Segment Adjusted EBITDA attributable to the White Oak segment includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2014 of $39,000 and $(13.8) million, respectively and $0.2 million and $0.3 million, respectively, included in the Other and corporate segment. Segment Adjusted EBITDA 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 $0.1 million and $0.7 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 $200.1 million and $1.5 million, respectively, at September 30, 2014 and $122.7 million and $1.6 million, respectively, at September 30, 2013.
[6]	Capital expenditures shown above include funding to White Oak of $1.4 million for the nine months ended September 30, 2014, no funding for the three months ended September 30, 2014 and $2.5 million and $21.3 million of funding, respectively, for the three and nine months ended September 30, 2013, for the acquisition and development of coal reserves from White Oak (Note 6), which is described as bPayments to affiliate for acquisition and development of coal reservesb in our condensed consolidated statements of cash flow.
[7]	The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnershipbs mining operations and coal sales and purchases between mining operations (2013 only).

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)	'		'		'		'
Segment Adjusted EBITDA Expense	$348,624	[1]	$346,309	[1]	$1,023,134	[1]	$1,043,086	[1]
Outside coal purchases	-3		-636		-7		-2,028
Other income	549		372		1,178		999
Operating expenses (excluding depreciation, depletion and amortization)	$349,170		$346,045		$1,024,305		$1,042,057
[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 Partnershipbs 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, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Reconciliation of consolidated Segment Adjusted EBITDA to net income	'		'		'		'
Consolidated Segment Adjusted EBITDA	$214,673	[1],[2]	$173,283	[1],[2]	$655,132	[1],[2]	$556,483	[1],[2]
General and administrative	-19,185		-15,237		-57,352		-47,956
Depreciation, depletion and amortization	-69,646		-66,099		-203,539		-198,688
Interest expense, net	-8,152		-5,915		-24,157		-18,439
Income tax (expense) benefit	'		718		'		1,307
NET INCOME	$117,690		$86,750		$370,084		$292,707
[1]	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnershipbs revenues and operating expenses, which are primarily controlled by our segments.
[2]	Segment Adjusted EBITDA attributable to the White Oak segment includes equity in income (loss) of affiliates for the three and nine months ended September 30, 2014 of $39,000 and $(13.8) million, respectively and $0.2 million and $0.3 million, respectively, included in the Other and corporate segment. Segment Adjusted EBITDA 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 $0.1 million and $0.7 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. 27, 2014
Subsequent Event	'
Distributions declared per unit	$0.89
Approximate distribution to be paid	$53.40
ARLP	'
Subsequent Event	'
Distributions declared per unit	$0.64
Approximate distribution to be paid, including incentive distributions	$81.80