Westmoreland Resource Partners (WMLPQ) 10-Q 10 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 09, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Westmoreland Resource Partners, LP
Entity Central Index Key	1,412,347
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		5,733,560

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 8,659	$ 3,710		$ 6,004
Receivables:
Trade	35,056	30,967
Other	620	1,585
Receivables, net, current	35,676	32,552
Inventories	21,269	23,630
Other current assets	8,287	4,650
Total current assets	73,891	64,542
Property, plant and equipment:
Property, plant and equipment, gross	363,039	363,477
Less accumulated depreciation, depletion and amortization	(98,804)	(85,836)
Net property, plant and equipment	264,235	277,641
Advanced coal royalties	6,668	10,082
Restricted investments	37,015	34,526
Intangible assets, net of accumulated amortization of $2.6 million and $2.1 million, respectively	28,417	28,933
Deposits and other assets	1,413	1,554
Total Assets	411,639	417,278
Current liabilities:
Current installments of long-term debt	(2,524)	(2,563)	$ 2,524	2,563
Accounts payable and accrued expenses:
Trade			18,454	23,132
Deferred revenue			3,572	0
Production taxes			19,196	16,586
Accrued compensation			320	1,295
Asset retirement obligations	17,425	14,075	17,425	14,075
Other current liabilities			2,830	2,703
Total current liabilities			64,321	60,354
Long-term debt, less current installments	300,671	298,814	300,671	298,814
Asset retirement obligations, less current portion			40,910	42,559
Warrants			836	646
Other liabilities			1,750	1,751
Total liabilities			408,488	404,124
Partners' capital (deficit):
Limited partners			(6,659)	(3,176)
General partner (35,291 units outstanding as of March 31, 2016 and December 31, 2015, respectively)			33,338	33,360
Net investment from contribution of Westmoreland Kemmerer LLC	3,151	13,154	3,151	13,154
Accumulated other comprehensive loss			(298)	(270)
Total Westmoreland Resource Partners, LP capital	3,151	13,154	3,151	13,154
Total liabilities and partners’ capital			411,639	417,278
Series A Convertible Units [Member]
Partners' capital (deficit):
Limited partners			$ (23,230)	$ (16,760)
Land and Mineral Rights [Member]
Property, plant and equipment:
Property, plant and equipment, gross	105,558	104,600
Plant and Equipment [Member]
Property, plant and equipment:
Property, plant and equipment, gross	$ 257,481	$ 258,877

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Accumulated amortization	$ 2,600,000	$ 2,100,000
Limited partner capital account, units outstanding	5,733,560	5,711,630
General partner capital account, units outstanding	35,291	35,291
Series A Convertible Units [Member]
Limited partner capital account, units outstanding	15,656,551	15,251,989

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenues:
Coal revenues	$ 91,560	$ 103,274
Non-coal revenues	922	3,970
Total Revenues	92,482	107,244
Costs and expenses:
Cost of coal revenues	71,211	83,827
Cost of non-coal revenues	153	3,155
Depreciation, depletion and amortization	15,265	14,890
Selling and administrative	3,268	4,170
Loss on sales of assets	1,229	1,056
Restructuring and impairment charges	538	553
Total cost and expenses	91,664	107,651
Operating income (loss)	818	(407)
Other (expense) income:
Interest expense	(9,848)	(5,933)
Interest income	340	369
Other income	24	92
Change in fair value of warrants	(190)	29
Total other expenses	(9,674)	(5,443)
Loss before income taxes	(8,856)	(5,850)
Income tax expense	0	(338)
Net loss	(8,856)	(6,188)
Less net (loss) income allocated to general partner	(14)	4,054
Net (loss) allocated to limited partners	$ (8,842)	$ (10,242)
Weighted average number of common limited partner units outstanding:
Distribution per general partner unit (dollars per unit)	$ 0.20	$ 0
Common Stock [Member]
Net (loss) per common limited partner unit:
Basic (dollars per share)	(0.41)	(1.74)
Diluted (dollars per share)	$ (0.41)	$ (1.74)
Weighted average number of common limited partner units outstanding:
Diluted (in units)	5,885,004	5,878,178
Distribution per limited partner unit (dollars per unit)	$ 0.20	$ 0
Series A Convertible Units [Member]
Weighted average number of common limited partner units outstanding:
Basic (in units)	15,465,384	0
Distribution per limited partner unit (dollars per unit)	$ 0	$ 0

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Net loss	$ (8,856)	$ (6,188)
Other comprehensive loss
Unrealized and realized (loss) gain on available-for-sale securities	(28)	40
Other comprehensive income (loss)	(28)	40
Comprehensive loss attributable to the Partnership	$ (8,884)	$ (6,148)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Partners' Capital - 3 months ended Mar. 31, 2016 - USD ($) $ in Thousands	Total	Accumulated Other Comprehensive Income (Loss) [Member]	Limited Partner [Member]	Limited Partner [Member]Common Units [Member]	Limited Partner [Member]Series A Convertible [Member]	Limited Partner [Member]Liquidation [Member]	General Partner [Member]
Beginning balance at Dec. 31, 2015	$ 13,154	$ (270)	$ (19,936)	$ (3,176)	$ (16,760)	$ 0	$ 33,360
Beginning balance (in units) at Dec. 31, 2015			21,820,317	5,711,630	15,251,989	856,698	35,291
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss	(8,856)		$ (8,842)	$ (2,372)	$ (6,470)		$ (14)
Equity-based compensation	64		$ 64	$ 64
Issuance of units to LTIP participants (in units)			21,930	21,930
Other comprehensive income	(28)	(28)
Common unit distributions (in units)			404,562	0	404,562
Cash distribution to unitholders	(1,183)		$ (1,175)	$ (1,175)			(8)
Ending balance at Mar. 31, 2016	$ 3,151	$ (298)	$ (29,889)	$ (6,659)	$ (23,230)	$ 0	$ 33,338
Ending balance (in units) at Mar. 31, 2016			22,246,809	5,733,560	15,656,551	856,698	35,291

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net loss	$ (8,856)	$ (6,188)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	15,265	14,890
Accretion of asset retirement obligations	1,375	1,248
Restructuring and impairment charges	538	553
Equity-based compensation	64	111
Loss on sale/disposal of assets	1,229	1,056
Gain on sales of investment securities	0	(15)
Non-cash interest expense	2,269	1,327
Amortization of debt issuance costs	527	405
Other	190	(29)
Changes in operating assets and liabilities:
Receivables, net	(3,124)	3,769
Inventories	2,361	1,241
Accounts payable and accrued expenses	(2,068)	1,835
Deferred revenue	3,572	2,431
Accrued compensation	(975)	(1,130)
Asset retirement obligations	(1,452)	(775)
Accrual for postretirement medical benefit	0	1,165
Pension obligation	0	160
Other assets and liabilities	12	(2,833)
Net cash provided by operating activities	10,927	19,221
Cash flows from investing activities:
Additions to property, plant, equipment and other	(1,544)	(3,312)
Advance coal royalties payments	(8)	(3,256)
Change in restricted investments	(2,516)	732
Net proceeds from sales of assets	214	22
Net cash used in investing activities	(3,854)	(5,814)
Cash flows from financing activities:
Borrowings from long-term debt	0	937
Repayments of long-term debt	(941)	(800)
Debt issuance costs and other refinancing costs	0	(18)
Transactions with Westmoreland Coal Company	0	(17,745)
Cash distributions to unitholders	(1,183)	0
Net cash provided (used in) by financing activities	(2,124)	(17,626)
Net increase in cash	4,949	(4,219)
Cash and cash equivalents, beginning of the year	3,710	6,004
Cash and cash equivalents, end of the year	8,659	1,785
Supplemental disclosures of cash flow information:
Cash paid for interest	7,052	4,200
Non-cash transactions:
Property, plant and equipment acquired with debt	0	5,065
Asset retirement obligations capitalized in mine development	794	1,038
Market value of common units vested in LTIP	86	0
Market value of Series A unit at date of distribution	$ 3,050	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements include the accounts and operations of Westmoreland Resource Partners, LP, or the Partnership, and its consolidated subsidiaries and are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and require use of management's estimates. The financial information contained in this Form 10-Q is unaudited, but reflects all adjustments that are, in the opinion of management, necessary for a fair presentation of the financial information for the periods shown. Such adjustments are of a normal recurring nature. The results of operations for the three months ended March 31, 2016 are not necessarily indicative of results to be expected for the year ending December 31, 2016. On August 1, 2015, WCC, who owns and controls the GP, contributed 100% of the outstanding equity interests in Westmoreland Kemmerer, LLC ("WKL") to the Partnership (the “Kemmerer Drop”). The Kemmerer Drop was accounted for as a reorganization of entities under common control in accordance with the provisions of Accounting Standards Codification (“ASC”) 805-50, which requires that the transaction be presented as though it occurred at the beginning of the period, and prior years retrospectively adjusted to furnish comparative information similar to the pooling method. Accordingly, our financial statements give retrospective effect to the Kemmerer Drop for periods as of and subsequent to December 31, 2014, the earliest point of common control. Information about our acquisition and the accounting for the Kemmerer Drop is in Note 1, " Organization and Presentation " and Note 3, “ Acquisition and Pushdown Accounting ,” in our 2015 Form 10-K. Significant Relationships Referenced in Notes to Consolidated Financial Statements • “We,” “us,” “our,” and the “Partnership” means the business and operations of Westmoreland Resource Partners, LP, as well as its consolidated subsidiaries. • Our “GP” means Westmoreland Resources GP, LLC, the general partner of Westmoreland Resource Partners, LP. Organization Westmoreland Resource Partners, LP is a Delaware limited partnership formed in August 2007 . We are a low-cost producer and marketer of high-value thermal coal to United States (“U.S.”) utilities and industrial users, and we are the largest producer of surface‑mined coal in eastern Ohio and Lincoln County, Wyoming. We market our coal primarily to large electric utilities with coal-fired, base-load scrubbed power plants under long-term coal sales contracts. We focus on acquiring thermal coal reserves that we can efficiently mine with our large-scale equipment. Our reserves and operations are strategically located to serve our primary market areas of the Midwest, northeastern U.S. and Wyoming. We operate in a single business segment and have five operating subsidiaries, Oxford Mining Company, LLC(“Oxford Mining”), Oxford Mining Company-Kentucky, LLC (“Oxford Mining Kentucky”), Westmoreland Kemmerer Fee Coal Holdings, LLC (“WKFCH”), Westmoreland Kemmerer, LLC (“WKL”) and Harrison Resources, LLC (“Harrison Resources”). Our operating subsidiaries are primarily in the business of utilizing surface mining techniques to mine domestic coal and prepare it for sale to our customers or leasing our controlled coal reserves to others to mine. We are managed by Westmoreland Coal Company ("WCC") through our GP, and all executives, officers and employees who provide services to us are employed by WCC. WCC directly owns our GP. WCC’s common stock trades on the NASDAQ Global Market under the symbol “WLB.” As of May 9, 2016 , WCC and its consolidated subsidiaries owned approximate 93.8% of our limited partner interest on a fully diluted basis and, indirectly, all of our incentive distribution rights. Significant Accounting Policies There were no changes to our significant accounting policies from those disclosed in the audited consolidated financial statements and notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2015 (the " 2015 Form 10-K"). Recently Adopted Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The new guidance should be applied on a retrospective basis and is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. We adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods to allow for better comparison. Accounting Pronouncements Effective in the Future In May 2014, the FASB issued ASU 2014-09, "Revenue From Contracts With Customers" (“ASU 2014-09”), which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration which the entity expects to be entitled to receive in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. In April 2015, the FASB agreed to propose a one-year deferral of the revenue recognition standard's effective date. The new guidance is now effective for the interim and annual periods beginning after December 15, 2017; early application is permitted, but not before the original effective date (annual reporting periods beginning after December 15, 2016). We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory. ASU 2015-11 simplifies the subsequent measurement of inventory by replacing today’s lower of cost or market test with a lower of cost and net realizable value test. The guidance applies only to inventories for which cost is determined by methods other than last-in first-out (LIFO) and the retail inventory method (RIM). Entities that use LIFO or RIM will continue to use existing impairment models (e.g., entities using LIFO would apply the lower of cost or market test). The guidance is effective for public business entities for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Early adoption is permitted as of the beginning of an interim or annual reporting period. We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date. In February 2016, the FASB issued ASU No. 2016-02, "Leases" (Topic 842) ("ASU 2016-02"). The amendments in ASU 2016-02 require companies that lease assets to recognize on their balance sheets the assets and liabilities for the rights and obligations generated by contracts longer than one year. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018,and interim periods within those fiscal years, with early adoption permitted. The guidance is required to be applied by the modified retrospective transition approach. We believe adoption of this standard will have a significant impact on our Consolidated Balance Sheets. Although we have not completed our assessment, we do not expect the adoption to change the recognition, measurement or presentation of lease expenses within the Consolidated Statements of Operations and Cash Flows. Information about our undiscounted future lease payments and the timing of those payments is in Note 9, " Leases ," in our 2015 Form 10-K. In March 2016, the FASB issued ASU No. 2016-09, "Compensation-Stock Compensation (Topic 718)." This standard makes several modifications to Topic 718 related to the accounting for forfeitures, employer tax withholding on share-based compensation and the financial statement presentation of excess tax benefits or deficiencies. ASU 2016-09 also clarifies the statement of cash flows presentation for certain components of share-based awards. The standard is effective for interim and annual reporting periods beginning after December 15, 2016, although early adoption is permitted. We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories	2. INVENTORIES Inventories consisted of the following: March 31, December 31, 2016 2015 (In thousands) Coal stockpiles $ 5,552 $ 5,683 Coal fuel inventories 1,091 1,953 Materials and supplies 14,943 16,311 Reserve for obsolete inventory (317 ) (317 ) Total $ 21,269 $ 23,630

Restricted Investments

Restricted Investments	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Restricted Investments	rrying value and estimated fair value of our restricted investments were as follows: March 31, December 31, 2016 2015 (In thousands) Cash and cash equivalents $ 8,991 $ 7,409 Available-for-sale securities 28,024 27,117 $ 37,015 $ 34,526 Available-for-Sale Restricted Investments The cost basis, gross unrealized holding gains and losses and fair value of available-for-sale securities were as follows: March 31, December 31, 2016 2015 (In thousands) Cost basis $ 28,402 $ 27,387 Gross unrealized holding gains 179 74 Gross unrealized holding losses (557 ) (344 ) Fair Value $ 28,024 $ 27,117

Restructuring and Impairment Ch

Restructuring and Impairment Charges	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring Charges	4. RESTRUCTURING AND IMPAIRMENT CHARGES Restructuring Charges Concurrently with WCC’s acquisition of the GP and approximately 79.1% of our limited partner interests completed in December 2014 (collectively, the "WCC Transactions"), we and WCC initiated a restructuring plan to streamline operations and eliminate duplicative roles and responsibilities across the two organizations. Total expected restructuring charges related to the WCC Transactions of $3.4 million have been recorded to the restructuring and impairment expense line item within our consolidated statements of operations as they were incurred. The table below represents the restructuring provision activity related to the restructuring plan: WCC Transactions Restructuring Plan (In thousands) Balance, December 31, 2014 $ 2,783 Restructuring Charges 656 Cash Payments (3,311 ) Balance, December 31, 2015 128 Restructuring Charges — Cash Payments (54 ) Balance, March 31, 2016 $ 74 Impairment Charges In March 2016, management made an operating decision to part-out and scrap a large-capacity shovel, in the second quarter of 2016, resulting in an impairment charge of $0.5 million for the three months ended March 31, 2016 .

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Long-Term Debt	5. LONG-TERM DEBT Debt consisted of the following: March 31, December 31, 2016 2015 (In thousands) Term loan facility $ 301,215 $ 299,248 Capital lease obligations 8,760 9,351 Other 741 790 Total debt outstanding 310,716 309,389 Less debt issuance costs (7,521 ) (8,012 ) Less current installments (2,524 ) (2,563 ) Total debt outstanding, less current installments $ 300,671 $ 298,814 The following table presents aggregate contractual debt maturities of all long-term debt: March 31, 2016 (In thousands) 2016 $ 1,927 2017 2,448 2018 303,685 2019 2,458 2020 198 Thereafter — Total $ 310,716 Credit Facilities On December 31, 2014, we entered into a Financing Agreement with the lenders party thereto and U.S. Bank National Association, as Administrative and Collateral Agent (the “2014 Financing Agreement”). As of March 31, 2016 , we had a term loan of $301.2 million outstanding under the 2014 Financing Agreement. Borrowings on such term loan bear interest at a variable rate per annum equal to, at our option, the London Interbank Offered Rate (“LIBOR”) (floor of 0.75% plus 8.5% ) or the Reference Rate (as defined in the 2014 Financing Agreement). As of March 31, 2016 , the 2014 Financing Agreement had a cash interest rate of 9.25% , consisting of the LIBOR floor ( 0.75% ) plus 8.5% . The term loan under the 2014 Financing Agreement matures in December 2018 . The 2014 Financing Agreement also provides for “PIK Interest” (as defined in the 2014 Financing Agreement) at a variable rate per annum between 1.00% and 3.00% based on our Consolidated Total Net Leverage Ratio (as defined in the 2014 Financing Agreement). The rate of PIK Interest is recalculated on a quarterly basis with the PIK Interest added quarterly to the then-outstanding principal amount of the term loan under the 2014 Financing Agreement. PIK Interest under the 2014 Financing Agreement was $2.3 million for the three months ended March 31, 2016 . The outstanding term loan amount represents the principal balance of $292.1 million , plus PIK Interest of $9.1 million . During the three months ended March 31, 2016 , we paid down $0.3 million of the term loan under the 2014 Financing Agreement with proceeds from oil and gas royalties received. The 2014 Financing Agreement requires mandatory prepayment of principal with proceeds from such events. In connection with WCC’s contribution of 100% of the equity interests in WKL to us on August 1, 2015 (the “Kemmerer Drop”), we amended the 2014 Financing Agreement on July 31, 2015 to (i) allow us to make cash distributions in an aggregate amount not to exceed $15.0 million (previously $7.5 million ) without pro forma compliance with the consolidated total net leverage ratio or fixed charge coverage ratio and (ii) at any time that we have a revolving loan facility available, require us to have liquidity of at least $7.5 million (previously $5.0 million), after giving effect to such cash distributions and applying availability under such revolving loan facility towards satisfying the liquidity requirement. As of March 31, 2016 , we have issued $5.4 million in cash distribution without pro forma compliance with the consolidated total net leverage ratio or fixed charge coverage ratio. As of March 31, 2016 , we were in compliance with all covenants under the terms of the 2014 Financing Agreement. On October 23, 2015, WMLP and its subsidiaries entered into a loan and security agreement with the lenders party thereto and The PrivateBank and Trust Company, as administrative agent, which permits borrowings up to the aggregate principal amount of $15.0 million and letters of credit in an aggregate outstanding amount of up to $10.0 million (the “Revolving Credit Facility”), which reduces availability under the Revolving Credit Facility on a dollar-for-dollar basis. At March 31, 2016 , availability under the Revolving Credit Facility was $15.0 million . Deferred Financing Costs Due to the adoption of ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, debt issuance costs related to our debt liabilities are now reported in the balance sheet as a direct deduction from the face amount of the notes. This change in accounting principle had the effect of reducing the non-current asset, Deposits and other assets and non-current liability, Long-term debt, less current installments , by $ 8.0 million as of December 31, 2015.

Postretirement Medical Benefits

Postretirement Medical Benefits, Pension and Other Savings Plans	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Postretirement Medical Benefits, Pension and Other Savings Plans	6. POSTRETIREMENT MEDICAL BENEFITS, PENSION AND OTHER SAVING PLANS Immediately prior to the Kemmerer Drop and in accordance with the Amended and Restated Contribution Agreement, dated July 31, 2015, between the Partnership and WCC (the “Contribution Agreement”), all employees of WKL were transferred to WCC. On August 1, 2015, WCC assumed all liabilities, including the pension assets, associated with the transferred employees, including but not limited to all post-retirement pension, medical, other benefits and the related deferred income tax assets and liabilities, which were not contributed as part of the transaction. Prior to August 1, 2015, WKL provided postretirement medical benefits and a defined benefit pension plan to qualified full-time employees pursuant to collective bargaining agreements. The postretirement medical benefits were provided through self-insurance programs. The pension benefits are generally based on years of service and a specific dollar amount per year of service as specified in the plan agreement. As the Kemmerer Drop is accounted for as a transfer of net assets between entities under common control, our condensed consolidated financial statements include the historical results of WKL, including postretirement medical expense, pension expense and income taxes, for the periods while under common control prior to the Kemmerer Drop (period of December 31, 2014 through August 1, 2015). In accordance with the Contribution Agreement, subsequent to the Kemmerer Drop, WCC, in compliance with the services agreement with our GP, as amended through the date hereof (the "Services Agreement"), and the Partnership’s fourth amended and restated partnership agreement, as amended (the "Partnership Agreement"), will allocate expenses incurred for postretirement medical liabilities and pension liabilities attributable to the transferred employees on a cash basis through the period ending December 31, 2017. Thereafter, WCC shall allocate such expenses in its sole discretion, in compliance with the Services Agreement and the Partnership Agreement. Postretirement Medical Benefits WKL provided postretirement medical benefits to retired employees and their dependents, mandated by the Coal Industry Retiree Health Act of 1992 and pursuant to collective bargaining agreements. WKL also provided these benefits to qualified full-time employees pursuant to collective bargaining agreements. These benefits are provided through self-insured programs. The components of net periodic postretirement medical benefit cost are as follows: Three Months Ended March 31, 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 816 Interest cost — 642 Amortization of deferred items — — Total net periodic benefit cost $ — $ 1,458 These costs are included in the accompanying statements of operations in Cost of coal revenues and Selling and administrative expenses. Pension WKL provides a defined benefit pension plan to qualified full-time employees pursuant to a collective bargaining agreement. Benefits are generally based on years of service and a specific dollar amount per year of service as specified in the plan agreement. WKL’s funding policy is to contribute annually the minimum amount prescribed, as specified by applicable regulations. The components of net periodic benefit cost are as follows: Three Months Ended March 31, 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 378 Interest cost — 626 Expected return on plan assets — (844 ) Total net periodic benefit cost $ — $ 160 These costs are included in the accompanying statements of operations in Cost of coal revenues and Selling and administrative expenses.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	7. FAIR VALUE MEASUREMENTS The book values of cash, accounts receivable and accounts payable are considered to be representative of their respective fair values because of the immediate short-term maturity of these financial instruments. In connection with our refinancing in June 2013, certain of the second lien lenders and lender affiliates received warrants entitling them to purchase common and subordinated units under a freestanding contract. The subordinated unit warrants were canceled on December 31, 2014 in connection with the WCC Transactions. The warrants are measured at fair value at each balance sheet date. As of March 31, 2016 , the fair value of each warrant was $5.02 , based on the following assumptions: spot price of $5.14 per unit as traded on the New York Stock Exchange, with an exercise price of $0.12 per unit. See Note 3 for additional disclosures related to fair value measurements of restricted investments.

Distribution of Available Cash

Distribution of Available Cash	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Distribution of Available Cash	8. DISTRIBUTIONS OF AVAILABLE CASH We distribute 100% of our available cash within 45 days after the end of each quarter to unitholders of record and to our GP. Available cash is determined at the end of each quarter and is generally defined in the Partnership Agreement as all cash and cash equivalents on hand at the end of each quarter less reserves established by our GP in its reasonable discretion for future cash requirements. These reserves are retained to provide for the conduct of our business, the payment of debt principal and interest and to provide funds for future distributions for any one or more of the next four quarters, and to comply with applicable law. Our available cash may also include, if our GP so determines, all or any portion of the cash on hand on the date of determination of available cash for the quarter resulting from working capital borrowings made subsequent to the end of such quarter. On April 26, 2016, we declared a quarterly distribution for the quarter ended March 31, 2016 , of $0.20 per unit, on all units outstanding, totaling approximately $4.3 million , payable on May 13, 2016 to all unitholders of record as of May 6, 2016. Series A Units As previously mentioned in our 2015 Form 10-K, a portion of the total consideration for the Kemmerer Drop was in the form of Series A Convertible units (“Series A Units”). The issuance of the Series A Units, the Partnership entered into an amendment (the “Amendment”) to our fourth amended and restated partnership agreement, as amended (the "Partnership Agreement"). The Amendment established the terms of the Series A Units and any additional Series A Units that may be issued in kind as a distribution (the “Series A PIK Units,” together with the Series A Units, the "Series A Convertible Units"), and provided that each Series A Convertible Unit will have the right to share in distributions from us on a pro-rata basis with the common units. All or any portion of each distribution payable in respect of the Series A Convertible Units (the “Series A Convertible Unit Distribution”) may, at our election, be paid in Series A PIK Units. To the extent any portion of the Series A Convertible Unit Distribution is paid in Series A PIK Units for any quarter, the distribution to the holders of incentive distribution rights shall be reduced by that portion of the distribution that is attributable to the payment of those Series A PIK Units, as further described in the Amendment. The Series A Convertible Units will convert into common units, on a one-for-one basis, at the earlier of the date on which we first make a regular quarterly cash distribution with respect to any quarter to holders of common units in an amount at least equal to $0.22 per common unit or upon a change of control. The Series A Convertible Units have the same voting rights as if they were outstanding common units and will vote together with the common units as a single class. In addition, the Series A Convertible Units are entitled to vote as a separate class on any matters that materially adversely affect the rights or preferences of the Series A Convertible Units in relation to other classes of partnership interests or as required by law. On February 12, 2016, we issued 404,562 Series A Convertible Units as the paid-in-kind Series A distribution with respect to the fourth quarter 2015.

Asset Retirement Obligations

Asset Retirement Obligations	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	9. ASSET RETIREMENT OBLIGATIONS As of March 31, 2016 , our asset retirement obligation ("ARO") totaled $58.3 million , including amounts reported as current liabilities. Changes in the Partnership's ARO were as follows: Three Months Ended March 31, 2016 Year Ended December 31, 2015 (In thousands) Asset retirement obligations, January 1, $ 56,634 $ 50,545 Accretion 1,375 5,085 Changes resulting from additional mines — 2,285 Changes due to amount and timing of reclamation 2,195 6,265 Payments (1,869 ) (7,546 ) Asset retirement obligations 58,335 56,634 Less current portion (17,425 ) (14,075 ) Asset retirement obligations, less current portion $ 40,910 $ 42,559 The $2.2 million increase in the asset retirement obligation for the three months ended March 31, 2016 is the result of updated costs estimates, changes in mine plans and reclamation consents. As of March 31, 2016 , the Partnership had $132.1 million in surety bonds outstanding to secure reclamation obligations.

Long-term Incentive Plan

Long-term Incentive Plan	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Long-term Incentive Plan	10. LONG-TERM INCENTIVE PLAN We grant employees and non-employee directors restricted common units under our Long-Term Incentive Plan (“LTIP”). We recognized compensation expense from unit-based arrangements shown in the following table: Three Months Ended March 31, 2016 2015 (In thousands) Recognition of fair value of restricted common units over the vesting period $ 64 $ 111 A summary of restricted common unit award activity for the three months ended March 31, 2016 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense Non-vested at December 31, 2015 21,930 $ 11.40 Granted 63,775 3.92 Vested (21,930 ) 11.40 Non-vested at March 31, 2016 63,775 $ 3.92 $ 229 1 1 Expected to be recognized over the next 11 months .

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. COMMITMENTS AND CONTINGENCIES Coal Sales Contracts We are committed under long-term contracts to sell coal that meets certain quality requirements at specified prices. Many of these prices are subject to cost pass-through or cost adjustment provisions that mitigate some risk from rising costs. Quantities sold under some of these contracts may vary from year to year within certain limits at the option of the customer or us. As of March 31, 2016 , the remaining terms of our long-term contracts range from one to ten years. Purchase Commitments From time to time, we purchase coal from third parties in order to meet quality or delivery requirements under our customer contracts. We buy coal on the spot market, and the cost of that coal is dependent upon the market price and quality of the coal. Legal From time to time, we are involved in various legal proceedings arising in the ordinary course of business. We accrue for such liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. Accruals are based on developments to date; management's estimates of the outcomes of these matters; our experience in contesting, litigating and settling similar matters; and any related insurance coverage. Guarantees Our GP and the Partnership guarantee certain obligations of our subsidiaries. We believe that these guarantees will expire without any liability to the guarantors, and therefore will not have a material adverse effect on our financial position, liquidity or operations.

Earnings (Losses) Per Unit

Earnings (Losses) Per Unit	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Earnings (Losses) Per Unit	12. EARNINGS (LOSSES) PER UNIT The computation of basic and diluted earnings (losses) per unit under the two class method for limited partner units and general partner units is presented as follows: Three Months Ended March 31, 2016 2015 (In thousands, except shares and per share data) Limited partner common units Weighted average units outstanding basic and diluted 1, 2 5,885,004 5,878,178 Net (loss) allocated to common unitholders basic and diluted 2 $ (2,437 ) $ (10,243 ) Net (loss) per limited partner common unit basic and diluted 2 $ (0.41 ) $ (1.74 ) Series A convertible units Weighted average Series A convertible units outstanding basic 15,465,384 — Net loss allocated to Series A convertible units basic and diluted 2 $ (6,404 ) $ — Net loss per Series A convertible unit basic and diluted 2 $ (0.41 ) $ — General partner units Weighted average general partner units outstanding basic and diluted 35,291 35,291 Net (loss) income allocated to general partners basic and diluted 2 $ (15 ) $ 4,055 Net (loss) income per general partner unit basic and diluted 2 $ (0.41 ) $ 114.90 Distribution paid per common limited partner unit $ 0.20 $ — Distribution paid per Series A convertible common unit $ — $ — Distribution paid per general partner unit $ 0.20 $ — 1 Unvested LTIP units are not dilutive units for the years and periods presented herein, but could be in the future. Anti-dilutive units are not used in calculating diluted average units. 2 Reflects the impact of the outstanding common unit warrants for the three months ended March 31, 2016 and 2015, respectively. The impact of the Kemmerer Drop on income (loss) per units for the three months ended March 31, 2015 is as follows: Three Months Ended March 31, 2015 Limited Partner Units Series A Convertible Units General Partner Units Predecessor Partnership basic and diluted earnings per unit $ (1.74 ) $ — $ (1.74 ) Impact of Kemmerer Drop basic and diluted earnings per unit — — 116.64 Basic and diluted earnings per unit $ (1.74 ) $ — $ 114.90

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table reflects the changes in accumulated other comprehensive income (loss) by component: Available for Sale Securities (net of tax) Accumulated Other Comprehensive Income (Loss) (In thousands) Balance at December 31, 2015 $ (270 ) $ (270 ) Other comprehensive loss before reclassification (52 ) (52 ) Amounts reclassified from accumulated other comprehensive income 24 24 Balance at March 31, 2016 $ (298 ) $ (298 ) The following table reflects the reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2016 : Amount reclassified from accumulated other comprehensive income (loss) Affected line item in the statement where net income (loss) is presented Details about accumulated other comprehensive income (loss) components Three Months Ended March 31, 2016 (In thousands) Realized gains and losses on available-for-sale securities $ 24 Other income (loss)

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	14. RELATED PARTY TRANSACTIONS In connection with our formation in August 2007, the Partnership and Oxford Mining entered into an administrative and operational services agreement (the “Services Agreement”) with our GP. The Services Agreement is terminable by either party upon thirty days’ written notice. Under the terms of the Services Agreement, our GP provides services through its employees to us and is reimbursed for all related costs incurred on our behalf. Pursuant to the Services Agreement, the Partnership engaged the GP to continue providing services such as general administrative and management, engineering, operations (including mining operations), geological, corporate development, real property, marketing, and other services to the Partnership. Administrative services include without limitation legal, finance and accounting, treasury, insurance administration and claims processing, risk management, health, safety and environmental, information technology, human resources, credit, payroll, internal audit and tax. Under the Services Agreement the Partnership pays the GP a fixed annual management fee of $2.2 million for certain executive and administrative services, and reimburses the GP at cost for other expenses and expenditures. The current terms of the Services Agreement expires on December 31, 2016 , and automatically renews for successive one year periods unless terminated. The primary reimbursements to our GP under the Service Agreement during the three months ended March 31, 2016 , were for costs related to payroll. Reimbursable costs under the Services Agreement totaling $1.0 million and $4.2 million were included in accounts payable as of March 31, 2016 and December 31, 2015 , respectively. In December 2015, the Partnership prepaid the GP for the 2016 annual management fee of $2.2 million , of which $1.6 million was included in Other current assets at March 31, 2016 . Finally, we sold coal to and performed various transportation and operational services for a subsidiary of WCC, which generated $7.9 million in coal revenues and less than $0.01 million in non-coal revenues for the three months ended March 31, 2016 . As of March 31, 2016 and December 31, 2015 , receivables totaling $2.5 million and $3.4 million , respectively, were included in Receivables - trade .

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Segment Information	15. SEGMENT INFORMATION We operate in one business segment. We operate surface coal mines in Northern Appalachia and Lincoln County, Wyoming, selling high-value thermal coal to utilities, industrial customers, municipalities and other coal-related entities primarily in the Midwest, northeastern U.S. and Wyoming. All of our operations have similar economic characteristics including but not limited to coal quality, geology, coal marketing opportunities, mining and transportation methods and regulatory issues. Our operating and executive management makes its decisions based on consolidated reports. Three of our operating subsidiaries extract coal utilizing surface-mining techniques and prepare it for sale to their customers. Such operating subsidiaries share customers and a particular customer may receive coal from any one of such operating subsidiaries. We also lease or sublease coal reserves to others through Oxford Mining in exchange for a per ton royalty rate.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	16. SUBSEQUENT EVENTS In April 2016, we entered into an agreement to purchase 1.0 million tons of coal (“purchased coal”) from a third-party through December 31, 2017. The purchased coal will be used to fulfill specific customer sales orders under preexisting long-term sales agreements. As a result of the purchased coal agreement, we down-sized our work force and took a $0.3 million severance charge and a $1.7 million impairment charge on excess equipment in the month of April 2016. We intend to market for sale the excess equipment.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The new guidance should be applied on a retrospective basis and is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years, with early adoption permitted. We adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods to allow for better comparison. Accounting Pronouncements Effective in the Future In May 2014, the FASB issued ASU 2014-09, "Revenue From Contracts With Customers" (“ASU 2014-09”), which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration which the entity expects to be entitled to receive in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. In April 2015, the FASB agreed to propose a one-year deferral of the revenue recognition standard's effective date. The new guidance is now effective for the interim and annual periods beginning after December 15, 2017; early application is permitted, but not before the original effective date (annual reporting periods beginning after December 15, 2016). We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory. ASU 2015-11 simplifies the subsequent measurement of inventory by replacing today’s lower of cost or market test with a lower of cost and net realizable value test. The guidance applies only to inventories for which cost is determined by methods other than last-in first-out (LIFO) and the retail inventory method (RIM). Entities that use LIFO or RIM will continue to use existing impairment models (e.g., entities using LIFO would apply the lower of cost or market test). The guidance is effective for public business entities for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Early adoption is permitted as of the beginning of an interim or annual reporting period. We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date. In February 2016, the FASB issued ASU No. 2016-02, "Leases" (Topic 842) ("ASU 2016-02"). The amendments in ASU 2016-02 require companies that lease assets to recognize on their balance sheets the assets and liabilities for the rights and obligations generated by contracts longer than one year. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018,and interim periods within those fiscal years, with early adoption permitted. The guidance is required to be applied by the modified retrospective transition approach. We believe adoption of this standard will have a significant impact on our Consolidated Balance Sheets. Although we have not completed our assessment, we do not expect the adoption to change the recognition, measurement or presentation of lease expenses within the Consolidated Statements of Operations and Cash Flows. Information about our undiscounted future lease payments and the timing of those payments is in Note 9, " Leases ," in our 2015 Form 10-K. In March 2016, the FASB issued ASU No. 2016-09, "Compensation-Stock Compensation (Topic 718)." This standard makes several modifications to Topic 718 related to the accounting for forfeitures, employer tax withholding on share-based compensation and the financial statement presentation of excess tax benefits or deficiencies. ASU 2016-09 also clarifies the statement of cash flows presentation for certain components of share-based awards. The standard is effective for interim and annual reporting periods beginning after December 15, 2016, although early adoption is permitted. We are currently assessing the impact that this standard will have on our consolidated financial statements and plan to adopt the guidance by its effective date.

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: March 31, December 31, 2016 2015 (In thousands) Coal stockpiles $ 5,552 $ 5,683 Coal fuel inventories 1,091 1,953 Materials and supplies 14,943 16,311 Reserve for obsolete inventory (317 ) (317 ) Total $ 21,269 $ 23,630

Restricted Investments (Tables)

Restricted Investments (Tables)	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of Carrying Value and Fair Value of Restricted Investments	The carrying value and estimated fair value of our restricted investments were as follows: March 31, December 31, 2016 2015 (In thousands) Cash and cash equivalents $ 8,991 $ 7,409 Available-for-sale securities 28,024 27,117 $ 37,015 $ 34,526
Summary of Cost, Unrealized Gains and Losses, and Fair Value	The cost basis, gross unrealized holding gains and losses and fair value of available-for-sale securities were as follows: March 31, December 31, 2016 2015 (In thousands) Cost basis $ 28,402 $ 27,387 Gross unrealized holding gains 179 74 Gross unrealized holding losses (557 ) (344 ) Fair Value $ 28,024 $ 27,117

Restructuring and Impairment 27

Restructuring and Impairment Charges (Tables)	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Activity and Charges	The table below represents the restructuring provision activity related to the restructuring plan: WCC Transactions Restructuring Plan (In thousands) Balance, December 31, 2014 $ 2,783 Restructuring Charges 656 Cash Payments (3,311 ) Balance, December 31, 2015 128 Restructuring Charges — Cash Payments (54 ) Balance, March 31, 2016 $ 74

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Schedule of Long-Term Debt	Debt consisted of the following: March 31, December 31, 2016 2015 (In thousands) Term loan facility $ 301,215 $ 299,248 Capital lease obligations 8,760 9,351 Other 741 790 Total debt outstanding 310,716 309,389 Less debt issuance costs (7,521 ) (8,012 ) Less current installments (2,524 ) (2,563 ) Total debt outstanding, less current installments $ 300,671 $ 298,814
Schedule of Maturities of Long-term Debt	The following table presents aggregate contractual debt maturities of all long-term debt: March 31, 2016 (In thousands) 2016 $ 1,927 2017 2,448 2018 303,685 2019 2,458 2020 198 Thereafter — Total $ 310,716

Postretirement Medical Benefi29

Postretirement Medical Benefits, Pension and Other Savings Plans (Tables)	3 Months Ended
	Mar. 31, 2016
Postretirement Health Coverage [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of Net Periodic Benefit Cost	The components of net periodic postretirement medical benefit cost are as follows: Three Months Ended March 31, 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 816 Interest cost — 642 Amortization of deferred items — — Total net periodic benefit cost $ — $ 1,458
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Components of Net Periodic Benefit Cost	The components of net periodic benefit cost are as follows: Three Months Ended March 31, 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 378 Interest cost — 626 Expected return on plan assets — (844 ) Total net periodic benefit cost $ — $ 160

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Changes in Partnership's Asset Retirement Obligations	Changes in the Partnership's ARO were as follows: Three Months Ended March 31, 2016 Year Ended December 31, 2015 (In thousands) Asset retirement obligations, January 1, $ 56,634 $ 50,545 Accretion 1,375 5,085 Changes resulting from additional mines — 2,285 Changes due to amount and timing of reclamation 2,195 6,265 Payments (1,869 ) (7,546 ) Asset retirement obligations 58,335 56,634 Less current portion (17,425 ) (14,075 ) Asset retirement obligations, less current portion $ 40,910 $ 42,559

Long-term Incentive Plan (Table

Long-term Incentive Plan (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Recognized Compensation Expense	We recognized compensation expense from unit-based arrangements shown in the following table: Three Months Ended March 31, 2016 2015 (In thousands) Recognition of fair value of restricted common units over the vesting period $ 64 $ 111
Summary of Restricted Common Unit Award Activity	A summary of restricted common unit award activity for the three months ended March 31, 2016 is as follows: Units Weighted Average Grant-Date Fair Value Unamortized Compensation Expense Non-vested at December 31, 2015 21,930 $ 11.40 Granted 63,775 3.92 Vested (21,930 ) 11.40 Non-vested at March 31, 2016 63,775 $ 3.92 $ 229 1 1 Expected to be recognized over the next 11 months .

Earnings (Losses) Per Unit (Tab

Earnings (Losses) Per Unit (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings (Losses) per Unit	The computation of basic and diluted earnings (losses) per unit under the two class method for limited partner units and general partner units is presented as follows: Three Months Ended March 31, 2016 2015 (In thousands, except shares and per share data) Limited partner common units Weighted average units outstanding basic and diluted 1, 2 5,885,004 5,878,178 Net (loss) allocated to common unitholders basic and diluted 2 $ (2,437 ) $ (10,243 ) Net (loss) per limited partner common unit basic and diluted 2 $ (0.41 ) $ (1.74 ) Series A convertible units Weighted average Series A convertible units outstanding basic 15,465,384 — Net loss allocated to Series A convertible units basic and diluted 2 $ (6,404 ) $ — Net loss per Series A convertible unit basic and diluted 2 $ (0.41 ) $ — General partner units Weighted average general partner units outstanding basic and diluted 35,291 35,291 Net (loss) income allocated to general partners basic and diluted 2 $ (15 ) $ 4,055 Net (loss) income per general partner unit basic and diluted 2 $ (0.41 ) $ 114.90 Distribution paid per common limited partner unit $ 0.20 $ — Distribution paid per Series A convertible common unit $ — $ — Distribution paid per general partner unit $ 0.20 $ — 1 Unvested LTIP units are not dilutive units for the years and periods presented herein, but could be in the future. Anti-dilutive units are not used in calculating diluted average units. 2 Reflects the impact of the outstanding common unit warrants for the three months ended March 31, 2016 and 2015, respectively.
Summary of Impact of the Drop	The impact of the Kemmerer Drop on income (loss) per units for the three months ended March 31, 2015 is as follows: Three Months Ended March 31, 2015 Limited Partner Units Series A Convertible Units General Partner Units Predecessor Partnership basic and diluted earnings per unit $ (1.74 ) $ — $ (1.74 ) Impact of Kemmerer Drop basic and diluted earnings per unit — — 116.64 Basic and diluted earnings per unit $ (1.74 ) $ — $ 114.90

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)	The following table reflects the changes in accumulated other comprehensive income (loss) by component: Available for Sale Securities (net of tax) Accumulated Other Comprehensive Income (Loss) (In thousands) Balance at December 31, 2015 $ (270 ) $ (270 ) Other comprehensive loss before reclassification (52 ) (52 ) Amounts reclassified from accumulated other comprehensive income 24 24 Balance at March 31, 2016 $ (298 ) $ (298 )
Reclassifications out of Accumulated Other Comprehensive Income (Loss)	The following table reflects the reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2016 : Amount reclassified from accumulated other comprehensive income (loss) Affected line item in the statement where net income (loss) is presented Details about accumulated other comprehensive income (loss) components Three Months Ended March 31, 2016 (In thousands) Realized gains and losses on available-for-sale securities $ 24 Other income (loss)

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - subsidiary	May. 02, 2016	Mar. 31, 2016	Aug. 01, 2015
Subsequent Event [Line Items]
Number of operating subsidiaries		5
Subsequent Event [Member] | Common Units [Member]
Subsequent Event [Line Items]
Ownership interest	93.80%
Westmoreland Coal Company [Member] | Westmoreland Kemmerer, LLC [Member]
Subsequent Event [Line Items]
Percent of voting interest contributed (percent)			100.00%

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Coal stockpiles	$ 5,552	$ 5,683
Coal fuel inventories	1,091	1,953
Materials and supplies	14,943	16,311
Reserve for obsolete inventory	(317)	(317)
Total	$ 21,269	$ 23,630

Restricted Investments - Carryi

Restricted Investments - Carrying Value and Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	$ 28,024	$ 27,117
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8,991
Available-for-sale securities	28,024
Restricted Cash and Investments	$ 37,015
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		7,409
Available-for-sale securities		27,117
Restricted Cash and Investments		$ 34,526

Restricted Investments - Value

Restricted Investments - Value of Available for Sale Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Cost basis	$ 28,402	$ 27,387
Gross unrealized holding gains	179	74
Gross unrealized holding losses	(557)	(344)
Available-for-sale securities	$ 28,024	$ 27,117

Restructuring and Impairment 38

Restructuring and Impairment Charges - Accrual Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restructuring Reserve [Roll Forward]
Beginning Liability	$ 128	$ 2,783
Restructuring Charges	0	656
Cash Payments	(54)	(3,311)
Ending Liability	$ 74	$ 128
Limited Partner [Member]
Restructuring Cost and Reserve [Line Items]
Percent of equity owned			79.10%

Restructuring and Impairment 39

Restructuring and Impairment Charges - Schedule of Charges Incurred (Details) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)
Restructuring and Related Activities [Abstract]
Charges Incurred through Period End	$ 3.4
Impairment of large-capacity shovel	$ 0.5

Long-Term Debt - Schedule (Deta

Long-Term Debt - Schedule (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
First lien debt:
Term loan	$ 310,716	$ 309,389
Less debt issuance costs	(7,521)	(8,012)
Less current installments	(2,524)	(2,563)	$ 2,524	$ 2,563
Total debt outstanding, less current installments	300,671	298,814	$ 300,671	$ 298,814
Capital Lease Obligations [Member]
First lien debt:
Term loan	8,760	9,351
Other Debt Obligations [Member]
First lien debt:
Term loan	741	790
Term Loan [Member]
First lien debt:
Term loan	$ 301,215	$ 299,248

Long-Term Debt - Debt Maturitie

Long-Term Debt - Debt Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Maturities of Long-term Debt [Abstract]
2,016	$ 1,927
2,017	2,448
2,018	303,685
2,019	2,458
2,020	198
Thereafter	0
Long-term Debt	$ 310,716	$ 309,389

Long-Term Debt - Credit Facilit

Long-Term Debt - Credit Facilities (Details) - USD ($)	Dec. 31, 2014	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Jul. 31, 2015	Jul. 30, 2015
Line of Credit Facility [Line Items]
Principal balance		$ 310,716,000			$ 309,389,000
Repayments of debt		941,000		$ 800,000
Term Loan [Member]
Line of Credit Facility [Line Items]
Principal balance		301,215,000			$ 299,248,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity		15,000,000
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity		10,000,000
Financing Agreement 2014 [Member]
Line of Credit Facility [Line Items]
Maximum capacity to make distributions						$ 15,000,000	$ 7,500,000
Payments of capital distribution		(5,400,000)
Financing Agreement 2014 [Member] | Secured Debt [Member]
Line of Credit Facility [Line Items]
Principal balance		$ 292,100,000
Fixed portion of the effective rate		8.50%
Interest rate, effective percentage		9.25%
Paid-in-kind interest		$ 2,300,000
PIK interest payable		$ 9,100,000
Financing Agreement 2014 [Member] | Secured Debt [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate, paid-in-kind	1.00%
Financing Agreement 2014 [Member] | Secured Debt [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate, paid-in-kind	3.00%
Financing Agreement 2014 [Member] | Secured Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate		0.75%
First Lien Financing Agreement [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Repayments of debt			$ 300,000

Long-Term Debt - Deferred Finan

Long-Term Debt - Deferred Financing Costs (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deposits and other assets	$ (1,413)	$ (1,554)
Long-term debt, less current installments	$ (300,671)	(298,814)	$ (300,671)	$ (298,814)
Adjustments for New Accounting Pronouncement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deposits and other assets		8,300
Long-term debt, less current installments		$ 8,000

Postretirement Medical Benefi44

Postretirement Medical Benefits, Pension and Other Savings Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	$ 0	$ 378
Interest cost	0	626
Expected return on plan assets	0	(844)
Total net periodic benefit cost	0	160
Postretirement Health Coverage [Member]
Components of net periodic benefit cost:
Service cost	0	816
Interest cost	0	642
Amortization of deferred items	0	0
Total net periodic benefit cost	$ 0	$ 1,458

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Fair Value, Inputs, Level 2 [Member] - Warrant [Member]	Mar. 31, 2016$ / shares$ / item
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value of each warrant	$ 5.02
Fair value assumption, spot price per unit | $ / item	5.14
Fair value assumption, exercise price per unit	$ 0.12

Distribution of Available Cash

Distribution of Available Cash (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 12, 2016	Mar. 31, 2016	Mar. 31, 2015
Class of Stock [Line Items]
Distribution of available cash (percent)		100.00%
Post-quarter period for distribution of available cash		45 days
Quarterly distribution to unit holders		$ 4.3
Threshold quarterly distribution to trigger conversion of Series A Convertible Units to common units		$ 0.22
Limited Partner [Member]
Class of Stock [Line Items]
Common unit distributions (in units)		404,562
Limited Partner [Member] | Common Stock [Member]
Class of Stock [Line Items]
Common unit distributions (in units)	404,562	404,562
Common Stock [Member]
Class of Stock [Line Items]
Distribution per limited partner unit (dollars per unit)		$ 0.20	$ 0

Asset Retirement Obligations -

Asset Retirement Obligations - Schedule of Activities (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Increase in asset retirement obligation	$ 2,195
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning period	56,634	$ 50,545	$ 50,545
Accretion of asset retirement obligations	1,375	$ 1,248	5,085
Changes resulting from additional mines	0		2,285
Changes due to amount and timing of reclamation			6,265
Payments	(1,869)		(7,546)
Asset retirement obligation, ending period	58,335		56,634
Less current portion	(17,425)		(14,075)	$ (17,425)	$ (14,075)
Asset retirement obligations, less current portion	40,910		$ 42,559
Surety bonds outstanding	$ 132,100

Long-term Incentive Plan - Sche

Long-term Incentive Plan - Schedule of Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognition of fair value of restricted common units over the vesting period	$ 64	$ 111

Long-term Incentive Plan - Summ

Long-term Incentive Plan - Summary of Restricted Common Units (Details) - Restricted Stock Units (RSUs) [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at the beginning of the period (in units) | shares	21,930
Granted (in units) | shares	63,775
Vested (in units) | shares	(21,930)
Non-vested at the end of the period (in units) | shares	63,775
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested at the beginning of the period (in dollars per unit) | $ / shares	$ 11.40
Granted (in dollars per unit) | $ / shares	3.92
Vested (in dollars per unit) | $ / shares	11.40
Non-vested at the end of the period (in dollars per unit) | $ / shares	$ 3.92
Unamortized Compensation Expense | $	$ 229
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition	11 months

Commitments and Contingencies (

Commitments and Contingencies (Details)	3 Months Ended
	Mar. 31, 2016
Minimum [Member]
Loss Contingencies [Line Items]
Remaining terms of long-term contract	1 year
Maximum [Member]
Loss Contingencies [Line Items]
Remaining terms of long-term contract	10 years

Earnings (Losses) Per Unit - Co

Earnings (Losses) Per Unit - Computation (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares	Mar. 31, 2015USD ($)$ / sharesshares
General partner units
Average units outstanding basic and diluted (in units) | shares	35,291	35,291
Net loss allocated to general partners basic and diluted | $	$ (15)	$ 4,055
Net loss per general partner unit basic and diluted (dollars per unit)	(0.41)	114.90
Distribution per general partner unit (dollars per unit)	$ 0.20	$ 0
Common Stock [Member]
Limited partner common units
Average units outstanding basic and diluted (in units) | shares	5,885,004	5,878,178
Net loss allocated to limited partners basic and diluted | $	$ (2,437)	$ (10,243)
Series A convertible units
Net loss allocated to limited partners basic and diluted | $	$ (2,437)	$ (10,243)
General partner units
Distribution per limited partner unit (dollars per unit)	$ 0.20	$ 0
Series A Convertible Units [Member]
Limited partner common units
Net loss allocated to limited partners basic and diluted | $	$ (6,404)	$ 0
Net loss per limited partner unit basic and diluted (dollars per unit)	(0.41)	0
Series A convertible units
Average units outstanding basic (in units) | shares	15,465,384	0
Net loss allocated to limited partners basic and diluted | $	$ (6,404)	$ 0
Net loss per limited partner unit basic and diluted (dollars per unit)	(0.41)	0
General partner units
Distribution per limited partner unit (dollars per unit)	$ 0	$ 0

Earnings (Losses) Per Unit - Su

Earnings (Losses) Per Unit - Summary of Impact of the Drop (Details)	3 Months Ended
	Mar. 31, 2015$ / shares
Limited Partner Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Predecessor Partnership basic and diluted earnings per unit	$ (1.74)
Impact of Kemmerer Drop basic and diluted earnings per unit	0
Basic and diluted earnings per unit	(1.74)
Series A Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Predecessor Partnership basic and diluted earnings per unit	0
Impact of Kemmerer Drop basic and diluted earnings per unit	0
Basic and diluted earnings per unit	0
General Partner Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Predecessor Partnership basic and diluted earnings per unit	(1.74)
Impact of Kemmerer Drop basic and diluted earnings per unit	116.64
Basic and diluted earnings per unit	$ 114.90

Accumulated Other Comprehensi53

Accumulated Other Comprehensive Income (Loss) - Changes by Components (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ (270)
Other comprehensive income (loss) before reclassification	(52)
Amounts reclassified from accumulated other comprehensive income (loss)	24
Ending balance	(298)
Accumulated Other Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(270)
Other comprehensive income (loss) before reclassification	(52)
Amounts reclassified from accumulated other comprehensive income (loss)	24
Ending balance	$ (298)

Accumulated Other Comprehensi54

Accumulated Other Comprehensive Income (Loss) - Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (loss)	$ (9,674)	$ (5,443)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (loss)	$ 24

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Notice period for terminating service agreement	30 days
Prepaid Fees		$ 2,200
Automatic renewal of service agreement, renewal term	1 year
Accounts payable, related parties, current	$ 1,000	4,200
Subsidiary of Common Parent [Member]
Related Party Transaction [Line Items]
Revenues included in Receivables - trade	2,500	$ 3,400
Subsidiary of Common Parent [Member] | Coal Revenue [Member]
Related Party Transaction [Line Items]
Revenue from related parties	7,900
Subsidiary of Common Parent [Member] | Non-Coal Revenue [Member]
Related Party Transaction [Line Items]
Revenue from related parties	10
Other Current Assets [Member]
Related Party Transaction [Line Items]
Prepaid Fees	$ 1,600

Segment Information (Details)

Segment Information (Details)	3 Months Ended
	Mar. 31, 2016subsidiarybusiness_segment
Segment Reporting [Abstract]
Number of business segments | business_segment	1
Number of operating subsidiaries that extract coal | subsidiary	3

Subsequent Events Subsequent Ev

Subsequent Events Subsequent Events (Details) - Subsequent Event [Member] $ in Millions	1 Months Ended
	Apr. 30, 2016USD ($)T
Subsequent Event [Line Items]
Agreement to purchase coal | T	1,000,000
Severance charge	$ 0.3
Asset impairment charge	$ 1.7