Westmoreland Resource Partners (WMLPQ) 10-Q 1 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 01, 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	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		1,221,060

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 8,866	$ 3,710
Receivables	38,752	32,552
Inventories	18,531	23,630
Assets held for sale	1,128	0
Other current assets	4,413	4,650
Total current assets	71,690	64,542
Property, plant and equipment:
Property, plant and equipment, gross	364,862	363,477
Less accumulated depreciation, depletion and amortization	(120,169)	(85,836)
Net property, plant and equipment	244,693	277,641
Advanced coal royalties	7,816	10,082
Restricted investments	37,765	34,526
Intangible assets, net of accumulated amortization of $3.6 million and $2.1 million, respectively	27,383	28,933
Deposits and other assets	720	1,554
Total Assets	390,067	417,278
Current liabilities:
Current installments of long-term debt	3,330	2,563
Accounts payable and accrued expenses:
Trade	13,929	23,132
Deferred revenue	2,301	0
Production taxes	18,406	16,586
Asset retirement obligations	18,238	14,075
Other current liabilities	3,208	3,998
Total current liabilities	59,412	60,354
Long-term debt, less current installments	312,586	298,814
Asset retirement obligations, less current portion	39,204	42,559
Other liabilities	2,668	2,397
Total liabilities	413,870	404,124
Partners' capital (deficit):
Limited partners	(13,905)	(3,176)
General partner (35,291 units outstanding as of September 30, 2016 and December 31, 2015, respectively)	33,293	33,360
Accumulated other comprehensive loss	(37)	(270)
Total Westmoreland Resource Partners, LP capital	(23,803)	13,154
Total liabilities and partners’ capital	390,067	417,278
Series A Convertible Units [Member]
Partners' capital (deficit):
Limited partners	(43,154)	(16,760)
Land and Mineral Rights [Member]
Property, plant and equipment:
Property, plant and equipment, gross	109,650	104,600
Plant and Equipment [Member]
Property, plant and equipment:
Property, plant and equipment, gross	$ 255,212	$ 258,877

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Accumulated amortization	$ 3,600,000	$ 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenues:
Coal revenues	$ 89,576	$ 93,000	$ 260,232	$ 288,827
Non-coal revenues	733	1,327	3,026	8,178
Total revenues	90,309	94,327	263,258	297,005
Costs and expenses:
Cost of coal revenues	65,822	77,625	199,707	238,671
Cost of non-coal revenues	127	234	403	3,624
Depreciation, depletion and amortization	11,554	15,471	41,366	44,281
Selling and administrative	3,178	4,039	9,290	12,885
Loss on sales of assets	302	1,334	1,938	3,035
Restructuring and impairment charges	3,366	0	8,067	656
Total cost and expenses	84,349	98,703	260,771	303,152
Operating income (loss)	5,960	(4,376)	2,487	(6,147)
Other (expense) income:
Interest expense	(10,438)	(8,731)	(30,533)	(20,674)
Interest income	216	187	635	707
Other income	68	2	122	224
Change in fair value of warrants	(82)	308	(268)	785
Total other expenses	(10,236)	(8,234)	(30,044)	(18,958)
Loss before income taxes	(4,276)	(12,610)	(27,557)	(25,105)
Income tax expense	0	(112)	0	(157)
Net loss	(4,276)	(12,722)	(27,557)	(25,262)
Less net (loss) income allocated to general partner	(7)	135	(44)	4,189
Net loss allocated to limited partners	$ (4,269)	$ (12,857)	$ (27,513)	$ (29,451)
Weighted average number of common limited partner units outstanding:
Basic and diluted (in units)		5,878,187	5,894,737
Distribution per general partner unit (dollars per unit)	$ 0.2	$ 0.20	$ 0.6	$ 0.4
Common units [Member]
Net loss per common limited partner unit:
Basic and diluted (in dollars per share)	$ (0.27)	$ (1.30)	$ (1.33)	$ (4.12)
Weighted average number of common limited partner units outstanding:
Basic and diluted (in units)	5,899,577	5,878,187	5,894,737	5,878,187
Distribution per limited partner unit (dollars per unit)	$ 0.2	$ 0.20	$ 0.6	$ 0.4
Series A Convertible Units [Member]
Weighted average number of common limited partner units outstanding:
Distribution per limited partner unit (dollars per unit)	$ 0.2	$ 0	$ 0.40	$ 0

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net loss	$ (4,276)	$ (12,722)	$ (27,557)	$ (25,262)
Other comprehensive (loss) income:
Unrealized and realized (loss) gain on available-for-sale securities	(29)	(251)	233	(751)
Transferred to WCC	0	160	0	660
Other comprehensive (loss) income	(29)	(91)	233	(91)
Comprehensive loss attributable to the Partnership	$ (4,305)	$ (12,813)	$ (27,324)	$ (25,353)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Partners' Capital - 9 months ended Sep. 30, 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	(27,557)		$ (27,513)	$ (7,382)	$ (20,131)		$ (44)
Equity-based compensation	190		$ 190	$ 190
Issuance of units to LTIP participants (in units)			21,930	21,930
Other comprehensive income	233	233
Common unit distributions (in units)			404,562	0	404,562
Cash distribution to unitholders	(9,823)		$ (9,800)	$ (3,537)	$ (6,263)		(23)
Ending balance at Sep. 30, 2016	$ (23,803)	$ (37)	$ (57,059)	$ (13,905)	$ (43,154)	$ 0	$ 33,293
Ending balance (in units) at Sep. 30, 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	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net loss	$ (27,557)	$ (25,262)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	41,366	44,281
Accretion of asset retirement obligations	4,209	3,795
Restructuring and impairment charges	8,067	656
Non-cash interest expense	6,879	4,617
Amortization of debt issuance costs	1,953	1,483
Other	2,396	2,490
Changes in operating assets and liabilities:
Receivables, net	(6,200)	5,937
Inventories	5,099	76
Accounts payable and accrued expenses	(9,100)	(6,392)
Accrued interest expense	241	1,909
Deferred revenue	2,301	(2,513)
Asset retirement obligations	(7,413)	(4,584)
Other assets and liabilities	3,201	2,338
Net cash provided by operating activities	25,442	28,831
Cash flows from investing activities:
Additions to property, plant, equipment and other	(4,780)	(11,596)
Advance coal royalties payments	(33)	(3,284)
Change in restricted investments	(2,977)	38
Net proceeds from sales of assets	498	308
Cost of acquisition	0	(115,000)
Net cash used in investing activities	(7,292)	(129,534)
Cash flows from financing activities:
Borrowings from long-term debt	0	120,937
Repayments of long-term debt	(3,171)	(9,096)
Debt issuance costs and other refinancing costs	0	(3,196)
Cash distributions to unitholders	(9,823)	(2,367)
Net cash (used in) provided by financing activities	(12,994)	106,278
Net increase in cash	5,156	5,575
Cash and cash equivalents, beginning of the year	3,710	6,004
Cash and cash equivalents, end of the year	8,866	11,579
Supplemental disclosures of cash flow information:
Cash paid for interest	21,460	12,710
Non-cash transactions:
Property, plant and equipment acquired with debt	9,259	5,065
Asset retirement obligations capitalized in mine development	794	3,778
Fair value of Series A Units in excess of net assets received	0	115,000
Market value of Series A units at date of distribution	$ 3,050	$ 0

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts and operations of Westmoreland Resource Partners, LP, or the Partnership, and its consolidated subsidiaries and have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) and require the use of management’s estimates. The financial information contained in this Quarterly Report on Form 10-Q is unaudited, but reflects all adjustments which in the opinion of management are 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 nine months ended September 30, 2016 are not necessarily indicative of results to be expected for the year ending December 31, 2016. These unaudited quarterly consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2015 (“2015 Form 10-K”). There were no changes to our significant accounting policies from those disclosed in the audited consolidated financial statements and notes thereto contained in our 2015 Form 10-K, except as described below. On August 1, 2015, Westmoreland Coal Company (“WCC”), who owns and controls the Westmoreland Resources GP, LLC (“GP”), the general partner of Westmoreland Resource Partners, LP, 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. Recently Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. We adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods. Accounting Pronouncements Effective in the Future In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , issued as a new Topic, ASU Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company 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 2015-14, issued in August 2015, deferred the effective date of ASU 2014-09 to fiscal years beginning after December 15, 2017. The Partnership can either adopt these standards retrospectively or as a cumulative-effect adjustment as of the date of adoption. We are currently evaluating the effect that adopting this new accounting guidance will have on our consolidated results of operations, cash flows and financial position. 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 with early adoption permitted. The guidance is required to be applied by the modified retrospective transition approach. We are currently evaluating the effect that adopting this new accounting guidance will have on our consolidated results of operations, cash flows and financial position. Reclassifications Certain prior-year amounts have been reclassified in our condensed statements of operations and statements of cash flows for the nine months ended September 30, 2015 to conform with the financial statement line items used by our GP's parent, WCC.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories	2. INVENTORIES Inventories consisted of the following: September 30, December 31, 2016 2015 (In thousands) Coal stockpiles $ 4,266 $ 5,683 Fuel inventories 1,589 1,953 Materials and supplies 12,993 16,311 Reserve for obsolete inventory (317 ) (317 ) Total $ 18,531 $ 23,630

Restricted Investments

Restricted Investments	9 Months Ended
	Sep. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Restricted Investments	3. RESTRICTED INVESTMENTS The Partnership invests certain bond collateral in a limited selection of fixed-income investment options and receives the investment returns on these investments. These investments are not available to meet the Partnership’s general cash needs. These investments include available-for-sale securities. Available-for-sale securities are reported at fair value with unrealized gains and losses excluded from earnings and reported in Accumulated other comprehensive income (loss) . The carrying value and estimated fair value of our restricted investments were as follows: September 30, December 31, 2016 2015 (In thousands) Cash and cash equivalents $ 7,156 $ 7,409 Available-for-sale securities 30,609 27,117 $ 37,765 $ 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: September 30, December 31, 2016 2015 (In thousands) Cost basis $ 30,584 $ 27,387 Gross unrealized holding gains 296 74 Gross unrealized holding losses (271 ) (344 ) Fair Value $ 30,609 $ 27,117

Restructuring and Impairment Ch

Restructuring and Impairment Charges	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Charges	4. RESTRUCTURING AND IMPAIRMENT CHARGES Restructuring Charges Concurrent 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 restructuring charges which concluded in the third quarter of 2015 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. 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 (128 ) Balance, September 30, 2016 $ — Impairment Charges In April 2016, we entered into an agreement (the “Purchase Coal 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 incurred and paid $0.3 million severance charge during the three months ended June 30, 2016 and an impairment charge on excess equipment of $4.2 million for the three months ended June 30, 2016. Impairment charges for the three months ended September 30, 2016 were $3.2 million on a shovel which was parted and scrapped during the three months ended September 30, 2016 . We intend to market and sell the excess equipment and have reflected the expected amount to be recovered, based on prices for similar assets, as “Assets held for sale” on the consolidated balance sheet.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Long-Term Debt	5. LONG-TERM DEBT Debt consisted of the following: September 30, December 31, 2016 2015 (In thousands) Term loan facility $ 304,757 $ 299,248 Capital lease obligations 16,686 9,351 Other 640 790 Total debt outstanding 322,083 309,389 Less debt issuance costs (6,167 ) (8,012 ) Less current installments (3,330 ) (2,563 ) Total debt outstanding, less current installments $ 312,586 $ 298,814 The following table presents aggregate contractual debt maturities of all long-term debt: September 30, 2016 (In thousands) 2016 667 2017 3,712 2018 308,936 2019 4,243 2020 1,834 Thereafter 2,691 Total $ 322,083 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 September 30, 2016 , we had a term loan of $304.8 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 September 30, 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 and $6.9 million for the three and nine months ended September 30, 2016 . The outstanding term loan amount represents the principal balance of $291.0 million , plus PIK Interest of $13.7 million . During the three and nine months ended September 30, 2016 , we paid down $0.9 million and $1.4 million of the term loan under the 2014 Financing Agreement with proceeds from oil and gas royalties and right-of-way payments received. The 2014 Financing Agreement requires mandatory prepayment of principal with proceeds from such events. In connection with 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 ) when our Consolidated Total Net Leverage ratio is more than 3.75 or Fixed Charge Coverage ratio is less than 1.00 (as such ratios are defined in the 2014 Financing Agreement) 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 (“Restricted Distributions”). As of September 30, 2016 , we have made $14.1 million in Restricted Distributions. As of September 30, 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 (the “Revolving Credit Facility”) 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 , which reduces availability under the Revolving Credit Facility on a dollar-for-dollar basis. The Revolving Credit Facility contains the same terms as the 2014 Financing Agreement regarding Restricted Distributions. At September 30, 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. Capital Leases During the nine months ended September 30, 2016 , we entered into $9.3 million of new capital leases.

Postretirement Medical Benefits

Postretirement Medical Benefits, Pension and Other Savings Plans	9 Months Ended
	Sep. 30, 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 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, as 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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 272 $ — $ 1,904 Interest cost — 214 — 1,499 Amortization of deferred items — — — — Total net periodic benefit cost $ — $ 486 $ — $ 3,403 These costs are included in the accompanying statements of operations in Cost of coal revenues and Selling and administrative expenses. Pension WKL provided a defined benefit pension plan to qualified full-time employees pursuant to a collective bargaining 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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 104 $ — $ 727 Interest cost — 205 — 1,433 Expected return on plan assets — (281 ) — (1,969 ) Total net periodic benefit cost $ — $ 28 $ — $ 191 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	9 Months Ended
	Sep. 30, 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 units. The warrants are measured at fair value at each balance sheet date. As of September 30, 2016 , the fair value of each warrant was $5.49 , based on the following assumptions: spot price of $5.61 per unit as traded on the New York Stock Exchange, with an exercise price of $0.12 per unit. The fair value of the warrants are a Level 1 measurement. See Note 3 for additional disclosures related to fair value measurements of restricted investments.

Distribution of Available Cash

Distribution of Available Cash	9 Months Ended
	Sep. 30, 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, subject to the conditions and limitations within the 2014 Financing Agreement. 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. We made cash distributions as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Series A convertible units 3,132 — 6,263 — Limited Partner common units 1,181 1,176 3,537 2,352 General Partner units 8 8 23 15 On October 28, 2016, we declared a quarterly cash distribution for the quarter ended September 30, 2016 , of $0.1333 per common unit and warrant with distribution rights. Additionally, we declared a paid-in-kind unit distribution of $0.1333 per Series A Convertible Unit. The cash distribution totaling approximately $0.2 million , will be paid to all common unitholders and warrant holders on November 14, 2016 to all unitholders of record as of November 7, 2016.

Asset Retirement Obligations

Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	9. ASSET RETIREMENT OBLIGATIONS As of September 30, 2016 , our asset retirement obligation (“ARO”) totaled $57.4 million , including amounts reported as current liabilities. Changes in the Partnership’s ARO were as follows: Nine Months Ended September 30, 2016 Year Ended December 31, 2015 (In thousands) Asset retirement obligations, January 1, $ 56,634 $ 50,545 Accretion 4,209 5,085 Changes resulting from additional mines 653 2,285 Changes due to amount and timing of reclamation 5,023 6,265 Payments (9,077 ) (7,546 ) Asset retirement obligations 57,442 56,634 Less current portion (18,238 ) (14,075 ) Asset retirement obligations, less current portion $ 39,204 $ 42,559 The $5.0 million increase in the asset retirement obligation for the nine months ended September 30, 2016 is the result of updated costs estimates, changes in mine plans and reclamation consents. As of September 30, 2016 , the Partnership had $137.2 million in surety bonds outstanding to secure reclamation obligations.

Long-term Incentive Plan

Long-term Incentive Plan	9 Months Ended
	Sep. 30, 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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Recognition of fair value of restricted common units over the vesting period $ 63 $ 93 $ 190 $ 376 A summary of restricted common unit award activity for the nine months ended September 30, 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 September 30, 2016 63,775 $ 3.92 $ 104 1 1 Expected to be recognized over the next 5 months .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 September 30, 2016 , the remaining terms of our long-term contracts range from one to ten years. Purchase Commitments In April 2016, we entered into a fixed price agreement to purchase 1.0 million tons of coal from a third party through December 31, 2017. 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 and Regulatory The Partnership is party to various lawsuits, claims and regulatory proceedings incidental to our business at any point in time. We record accruals for potential losses related to these matters when, in management’s opinion, such losses are probable and reasonably estimable. Based on known facts and circumstances, we believe the ultimate outcome of these outstanding lawsuits, claims and regulatory proceedings will not have a material adverse effect on our financial condition, results of operations or liquidity. However, if the results of these matters were different from management’s current opinion and in amounts greater than our accruals, then they could have a material adverse effect. Ohio Environmental Protection Agency In May 2016 the Ohio Environmental Protection Agency’s Department of Permitting (“OEPA”) notified us in writing that they believe twelve of our previously remediated Oxford mines have failed to meet the performance goals set forth in their approved mitigation plans. The OEPA letters allow that we may either a) evidence that their listed mitigation deficiencies are actually meeting the performance standards, b) request an extension of up to 2 years to complete the outstanding mitigation obligations, or c) pursue other off-site mitigation credits. Our evaluation of the OEPA’s claims is not yet complete, however based on the nature of their claims we believe it is reasonably possible that some level of remediation efforts will be required, although we cannot reasonably determine an estimate of loss at this time. 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	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings (Losses) Per Unit	12. PARTNERS' CAPITAL AND CONVERTIBLE UNITS Our capital accounts are comprised of approximately 0.16% beneficial general partner interests and 99.84% limited partner interests as of September 30, 2016 . Our limited partners have limited rights of ownership as provided for under our Partnership Agreement and the right to participate in our distributions. Our General Partner manages our operations and participates in our distributions, including certain incentive distributions pursuant to the incentive distribution rights that are nonvoting limited partner interests held by our General Partner. Pursuant to our Partnership Agreement, our General Partner participates in losses and distributions based on its interest. The General Partner's participation in the allocation of losses and distributions is not limited and therefore, such participation can result in a deficit to its capital account. As such, allocation of losses and distributions, including distributions for previous transactions between entities under common control, has resulted in a deficit to the Limited Partners’ capital account included in our condensed consolidated balance sheets. Series A Convertible Units WCC owner of our General Partner hold and participate in distributions on our Series A Convertible Units. Series A Convertible Units 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 Board of Directors' election, be paid in Series A paid-in-kind Units (“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. 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. Series B Convertible Units On October 28, 2016, we issued 4,512,500 Series B Convertible Units representing limited partner interests in the Partnership (the “Series B Units”) to WCC in exchange for WCC’s 4,512,500 common units (the “Exchange”). Upon issuance of the Series B Units in the Exchange, WCC’s common units were canceled. The Series B Units do not share in distributions with the common units and are convertible at the option of the holder on a one -for-one basis into common units on the day after the record date for a cash distribution on the common units in which the Partnership is unable to make such a distribution without exceeding its restricted payment basket under the 2014 Financing Agreement. The Series B Units will convert automatically upon a change of control or a dissolution or liquidation of the Partnership. The Series B 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 B Units are entitled to vote as a separate class on any matters that materially adversely affect the rights or preferences of the Series B Units in relation to other classes of partnership interests or as required by law. Concurrently with the Exchange, we entered into Amendment No. 2 to the Partnership Agreement, which established the terms of the Series B Units. Liquidation Units All subordinated units were transferred to WCC in connection our General Partner being acquired on December 31, 2014. These units were then converted to liquidation units which have no distribution or voting rights, other than in connection with liquidation. For tax purposes, liquidation units are allocated additional taxable income but no additional taxable loss compared to other unit classes. Warrants In June 2013, in connection with a prior credit facility, certain lenders and lender affiliates received warrants entitling them to purchase 166,557 common units at $0.12 per unit. The warrants participate in distributions whether or not exercised. Outstanding Units September 30, 2016 December 31, 2015 Series A convertible units 15,656,551 15,251,989 Series B convertible units — — Liquidation units 856,698 856,698 Warrants 166,557 166,557 Limited Partner common units 5,733,560 5,711,630 General Partner units 35,291 35,291 Net Income (Loss) attributable to Limited Partners Net income (loss) is allocated to the General Partner and the limited partners in accordance with their respective ownership percentages, after giving effect to distributions and declared distribution on Series A Convertible Units, and General Partner units, including incentive distribution rights. Unvested unit-based payment awards that contain non-forfeitable rights to distributions (whether paid or unpaid) are classified as participating securities and are included in our computation of basic and diluted limited partners' net income (loss) per common unit. Basic and diluted limited partners' net income (loss) per common unit is calculated by dividing limited partners' interest in net income (loss) by the weighted average number of outstanding limited partner units during the period. We determined basic and diluted limited partners' net income (loss) per common unit as follows (in thousands, except per unit amounts): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net loss attributable to the Partnership $ (4,276 ) $ (12,722 ) $ (27,557 ) $ (25,262 ) Less: Paid and declared distributions on Series A Units 2,087 3,050 8,349 3,050 Series A units share of undistributed loss (4,789 ) (8,294 ) (28,106 ) (8,294 ) Paid and declared distributions on Warrants 22 33 88 99 Paid and declared distributions on General Partner Units 8 8 23 23 General Partner units share of undistributed income (loss) (11 ) 129 (63 ) 4,099 Net loss available to Limited Partners $ (1,593 ) $ (7,648 ) $ (7,848 ) $ (24,239 ) Weighted average number of common units used in computation of Limited Partners' net loss per common unit (basic and diluted) 1,2 5,899,577 5,878,187 5,894,737 5,878,187 Limited Partners' net loss per common unit (basic and diluted) $ (0.27 ) $ (1.30 ) $ (1.33 ) $ (4.12 ) 1 Unvested LTIP units are not dilutive units for the 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 and nine months ended September 30, 2016 and 2015, respectively. The impact of the Kemmerer Drop on income (loss) per limited partner units for the three and nine months ended September 30, 2015 is as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Predecessor Partnership basic and diluted earnings per unit $ (1.65 ) $ (4.47 ) Impact of Kemmerer Drop basic and diluted earnings per unit 0.35 0.35 Basic and diluted earnings per unit $ (1.30 ) $ (4.12 )

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 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) arising from our available-for-sale securities (net of tax): Accumulated Other Comprehensive Income (Loss) (In thousands) Balance at December 31, 2015 $ (270 ) Other comprehensive loss before reclassification 149 Amounts reclassified from accumulated other comprehensive income 84 Balance at September 30, 2016 $ (37 ) The following table reflects the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 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 September 30, Nine Months Ended September 30, 2016 2016 (In thousands) Realized gains and losses on available-for-sale securities $ 54 $ 84 Other income (loss)

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 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 Company, LLC (“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 and nine months ended September 30, 2016 , were for costs related to payroll. Reimbursable costs under the Services Agreement totaling $0.2 million and $4.2 million were included in accounts payable as of September 30, 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 $0.5 million was included in Other current assets at September 30, 2016 . Finally, we sold coal to and performed various transportation and operational services for a subsidiary of WCC, which generated $6.2 million and $20.5 million in coal revenues and $0.01 million and $0.03 million in non-coal revenues for the three and nine months ended September 30, 2016 . As of September 30, 2016 and December 31, 2015 , receivables totaling $8.0 million and $3.4 million , respectively, were included in Receivables - trade .

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS The Partnership has evaluated subsequent events in accordance with ASC 855, Subsequent Events, through the filing of its Quarterly Report on Form 10-Q, and determined that there have been no events than have not be disclosed elsewhere in the Notes to the Consolidated Financial Statements that have occurred that would require adjustments to disclosures in the consolidated financial statements.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. We adopted this standard on January 1, 2016 and retrospectively applied the guidance to prior periods. Accounting Pronouncements Effective in the Future In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , issued as a new Topic, ASU Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle of the guidance is that a company 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 2015-14, issued in August 2015, deferred the effective date of ASU 2014-09 to fiscal years beginning after December 15, 2017. The Partnership can either adopt these standards retrospectively or as a cumulative-effect adjustment as of the date of adoption. We are currently evaluating the effect that adopting this new accounting guidance will have on our consolidated results of operations, cash flows and financial position. 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 with early adoption permitted. The guidance is required to be applied by the modified retrospective transition approach. We are currently evaluating the effect that adopting this new accounting guidance will have on our consolidated results of operations, cash flows and financial position. Reclassifications Certain prior-year amounts have been reclassified in our condensed statements of operations and statements of cash flows for the nine months ended September 30, 2015 to conform with the financial statement line items used by our GP's parent, WCC.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: September 30, December 31, 2016 2015 (In thousands) Coal stockpiles $ 4,266 $ 5,683 Fuel inventories 1,589 1,953 Materials and supplies 12,993 16,311 Reserve for obsolete inventory (317 ) (317 ) Total $ 18,531 $ 23,630

Restricted Investments (Tables)

Restricted Investments (Tables)	9 Months Ended
	Sep. 30, 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: September 30, December 31, 2016 2015 (In thousands) Cash and cash equivalents $ 7,156 $ 7,409 Available-for-sale securities 30,609 27,117 $ 37,765 $ 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: September 30, December 31, 2016 2015 (In thousands) Cost basis $ 30,584 $ 27,387 Gross unrealized holding gains 296 74 Gross unrealized holding losses (271 ) (344 ) Fair Value $ 30,609 $ 27,117

Restructuring and Impairment 26

Restructuring and Impairment Charges (Tables)	9 Months Ended
	Sep. 30, 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 (128 ) Balance, September 30, 2016 $ —

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Schedule of Long-Term Debt	Debt consisted of the following: September 30, December 31, 2016 2015 (In thousands) Term loan facility $ 304,757 $ 299,248 Capital lease obligations 16,686 9,351 Other 640 790 Total debt outstanding 322,083 309,389 Less debt issuance costs (6,167 ) (8,012 ) Less current installments (3,330 ) (2,563 ) Total debt outstanding, less current installments $ 312,586 $ 298,814
Schedule of Maturities of Long-term Debt	The following table presents aggregate contractual debt maturities of all long-term debt: September 30, 2016 (In thousands) 2016 667 2017 3,712 2018 308,936 2019 4,243 2020 1,834 Thereafter 2,691 Total $ 322,083

Postretirement Medical Benefi28

Postretirement Medical Benefits, Pension and Other Savings Plans (Tables)	9 Months Ended
	Sep. 30, 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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 272 $ — $ 1,904 Interest cost — 214 — 1,499 Amortization of deferred items — — — — Total net periodic benefit cost $ — $ 486 $ — $ 3,403
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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Components of net periodic benefit cost: Service cost $ — $ 104 $ — $ 727 Interest cost — 205 — 1,433 Expected return on plan assets — (281 ) — (1,969 ) Total net periodic benefit cost $ — $ 28 $ — $ 191

Distribution of Available Cash

Distribution of Available Cash Distribution of Available Cash (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Distribution of Available Cash	We made cash distributions as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Series A convertible units 3,132 — 6,263 — Limited Partner common units 1,181 1,176 3,537 2,352 General Partner units 8 8 23 15

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Changes in Partnership's Asset Retirement Obligations	Changes in the Partnership’s ARO were as follows: Nine Months Ended September 30, 2016 Year Ended December 31, 2015 (In thousands) Asset retirement obligations, January 1, $ 56,634 $ 50,545 Accretion 4,209 5,085 Changes resulting from additional mines 653 2,285 Changes due to amount and timing of reclamation 5,023 6,265 Payments (9,077 ) (7,546 ) Asset retirement obligations 57,442 56,634 Less current portion (18,238 ) (14,075 ) Asset retirement obligations, less current portion $ 39,204 $ 42,559

Long-term Incentive Plan (Table

Long-term Incentive Plan (Tables)	9 Months Ended
	Sep. 30, 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 September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Recognition of fair value of restricted common units over the vesting period $ 63 $ 93 $ 190 $ 376
Summary of Restricted Common Unit Award Activity	A summary of restricted common unit award activity for the nine months ended September 30, 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 September 30, 2016 63,775 $ 3.92 $ 104 1 1 Expected to be recognized over the next 5 months .

Earnings (Losses) Per Unit (Tab

Earnings (Losses) Per Unit (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Capital Unit	Outstanding Units September 30, 2016 December 31, 2015 Series A convertible units 15,656,551 15,251,989 Series B convertible units — — Liquidation units 856,698 856,698 Warrants 166,557 166,557 Limited Partner common units 5,733,560 5,711,630 General Partner units 35,291 35,291
Computation of Basic and Diluted Earnings (Losses) per Unit	We determined basic and diluted limited partners' net income (loss) per common unit as follows (in thousands, except per unit amounts): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net loss attributable to the Partnership $ (4,276 ) $ (12,722 ) $ (27,557 ) $ (25,262 ) Less: Paid and declared distributions on Series A Units 2,087 3,050 8,349 3,050 Series A units share of undistributed loss (4,789 ) (8,294 ) (28,106 ) (8,294 ) Paid and declared distributions on Warrants 22 33 88 99 Paid and declared distributions on General Partner Units 8 8 23 23 General Partner units share of undistributed income (loss) (11 ) 129 (63 ) 4,099 Net loss available to Limited Partners $ (1,593 ) $ (7,648 ) $ (7,848 ) $ (24,239 ) Weighted average number of common units used in computation of Limited Partners' net loss per common unit (basic and diluted) 1,2 5,899,577 5,878,187 5,894,737 5,878,187 Limited Partners' net loss per common unit (basic and diluted) $ (0.27 ) $ (1.30 ) $ (1.33 ) $ (4.12 ) 1 Unvested LTIP units are not dilutive units for the 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 and nine months ended September 30, 2016 and 2015, respectively.
Summary of Impact of the Drop	The impact of the Kemmerer Drop on income (loss) per limited partner units for the three and nine months ended September 30, 2015 is as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Predecessor Partnership basic and diluted earnings per unit $ (1.65 ) $ (4.47 ) Impact of Kemmerer Drop basic and diluted earnings per unit 0.35 0.35 Basic and diluted earnings per unit $ (1.30 ) $ (4.12 )

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)	The following table reflects the changes in accumulated other comprehensive income (loss) arising from our available-for-sale securities (net of tax): Accumulated Other Comprehensive Income (Loss) (In thousands) Balance at December 31, 2015 $ (270 ) Other comprehensive loss before reclassification 149 Amounts reclassified from accumulated other comprehensive income 84 Balance at September 30, 2016 $ (37 )
Reclassifications out of Accumulated Other Comprehensive Income (Loss)	The following table reflects the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 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 September 30, Nine Months Ended September 30, 2016 2016 (In thousands) Realized gains and losses on available-for-sale securities $ 54 $ 84 Other income (loss)

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details)	Aug. 01, 2015
Westmoreland Coal Company [Member] | Westmoreland Kemmerer, LLC [Member]
Entity Information [Line Items]
Percent of voting interest contributed (percent)	100.00%

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Coal stockpiles	$ 4,266	$ 5,683
Fuel inventories	1,589	1,953
Materials and supplies	12,993	16,311
Reserve for obsolete inventory	(317)	(317)
Total	$ 18,531	$ 23,630

Restricted Investments - Carryi

Restricted Investments - Carrying Value and Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	$ 30,609	$ 27,117
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	7,156	7,409
Available-for-sale securities	30,609	27,117
Restricted Cash and Investments	$ 37,765	$ 34,526

Restricted Investments - Value

Restricted Investments - Value of Available for Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Cost basis	$ 30,584	$ 27,387
Gross unrealized holding gains	296	74
Gross unrealized holding losses	(271)	(344)
Available-for-sale securities	$ 30,609	$ 27,117

Restructuring and Impairment 38

Restructuring and Impairment Charges - Accrual Activity (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Restructuring Reserve [Roll Forward]
Beginning Liability	$ 128	$ 2,783
Restructuring Charges	0	656
Cash Payments	(128)	(3,311)
Ending Liability	$ 0	$ 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	1 Months Ended	3 Months Ended
	Apr. 30, 2016T	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)
Restructuring and Related Activities [Abstract]
Charges incurred through period end		$ 3.4
Agreement to purchase coal (tons) | T	1,000,000
Severance charge			$ 0.3
Impairment charge		$ 3.2	$ 4.2

Long-Term Debt - Schedule (Deta

Long-Term Debt - Schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
First lien debt:
Term loan	$ 322,083	$ 309,389
Less debt issuance costs	(6,167)	(8,012)
Less current installments	(3,330)	(2,563)
Total debt outstanding, less current installments	312,586	298,814
Capital Lease Obligations [Member]
First lien debt:
Term loan	16,686	9,351
Other Debt Obligations [Member]
First lien debt:
Term loan	640	790
Term Loan [Member]
First lien debt:
Term loan	$ 304,757	$ 299,248

Long-Term Debt - Debt Maturitie

Long-Term Debt - Debt Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Maturities of Long-term Debt [Abstract]
2,016	$ 667
2,017	3,712
2,018	308,936
2,019	4,243
2,020	1,834
Thereafter	2,691
Long-term Debt	$ 322,083	$ 309,389

Long-Term Debt - Credit Facilit

Long-Term Debt - Credit Facilities (Details)	Dec. 31, 2014	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Jul. 31, 2015USD ($)	Jul. 30, 2015USD ($)
Line of Credit Facility [Line Items]
Principal balance		$ 322,083,000	$ 322,083,000		$ 309,389,000
Repayments of debt			3,171,000	$ 9,096,000
Term Loan [Member]
Line of Credit Facility [Line Items]
Principal balance		304,757,000	304,757,000		$ 299,248,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity		15,000,000	15,000,000
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity		10,000,000	10,000,000
Financing Agreement 2014 [Member]
Line of Credit Facility [Line Items]
Maximum capacity to make distributions						$ 15,000,000	$ 7,500,000
Consolidated Total Net Leverage ratio (more than)						3.75
Fixed Charge Coverage ratio (less than)						1
Minimum liquidity requirement						$ 7,500,000	$ 5,000,000
Payments of capital distribution			(14,100,000)
Financing Agreement 2014 [Member] | Secured Debt [Member]
Line of Credit Facility [Line Items]
Principal balance		$ 291,000,000	$ 291,000,000
Fixed portion of the effective rate			8.50%
Interest rate, effective percentage		9.25%	9.25%
Paid-in-kind interest		$ 2,300,000	$ 6,900,000
PIK interest payable		13,700,000	$ 13,700,000
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		$ 900,000	$ 1,400,000

Long-Term Debt - Deferred Finan

Long-Term Debt - Deferred Financing Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deposits and other assets	$ (720)	$ (1,554)
Long-term debt, less current installments	$ (312,586)	(298,814)
Adjustments for New Accounting Pronouncement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deposits and other assets		8,000
Long-term debt, less current installments		$ 8,000

Long-Term Debt - Capital Lease

Long-Term Debt - Capital Lease Obligations (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Debt Disclosure [Abstract]
New capital leases	$ 9.3

Postretirement Medical Benefi45

Postretirement Medical Benefits, Pension and Other Savings Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Postretirement Health Coverage [Member]
Components of net periodic benefit cost:
Service cost	$ 0	$ 272	$ 0	$ 1,904
Interest cost	0	214	0	1,499
Amortization of deferred items	0	0	0	0
Total net periodic benefit cost	0	486	0	3,403
Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	0	104	0	727
Interest cost	0	205	0	1,433
Expected return on plan assets	0	(281)	0	(1,969)
Total net periodic benefit cost	$ 0	$ 28	$ 0	$ 191

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Fair Value, Inputs, Level 1 [Member] - Warrant [Member]	Sep. 30, 2016$ / shares$ / item
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value of each warrant	$ 5.49
Fair value assumption, spot price per unit | $ / item	5.61
Fair value assumption, exercise price per unit	$ 0.12

Distribution of Available Cas47

Distribution of Available Cash (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 14, 2016	Oct. 28, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Class of Stock [Line Items]
Distribution of available cash (percent)					100.00%
Post-quarter period for distribution of available cash					45 days
Limited Partner [Member] | Common units [Member]
Class of Stock [Line Items]
Quarterly distribution to unit holders			$ 1,181	$ 1,176	$ 3,537	$ 2,352
General Partner [Member]
Class of Stock [Line Items]
Quarterly distribution to unit holders			8	8	23	15
Series A Convertible Units [Member]
Class of Stock [Line Items]
Quarterly distribution to unit holders			$ 3,132	$ 0	$ 6,263	$ 0
Subsequent Event [Member]
Class of Stock [Line Items]
Distribution declared (dollars per unit)		$ 0.1333
Scenario, Forecast [Member]
Class of Stock [Line Items]
Quarterly distribution to unit holders	$ 200

Asset Retirement Obligations -

Asset Retirement Obligations - Schedule of Activities (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning period	$ 56,634	$ 50,545	$ 50,545
Accretion of asset retirement obligations	4,209	$ 3,795	5,085
Changes resulting from additional mines	653		2,285
Changes due to amount and timing of reclamation	5,023		6,265
Payments	(9,077)		(7,546)
Asset retirement obligation, ending period	57,442		56,634
Less current portion	(18,238)		(14,075)
Asset retirement obligations, less current portion	39,204		$ 42,559
Surety bonds outstanding	$ 137,200

Long-term Incentive Plan - Sche

Long-term Incentive Plan - Schedule of Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 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	$ 63	$ 93	$ 190	$ 376

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	9 Months Ended
	Sep. 30, 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 | $	$ 104
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition	5 months

Commitments and Contingencies (

Commitments and Contingencies (Details)	1 Months Ended		9 Months Ended
	May 31, 2016mine	Apr. 30, 2016T	Sep. 30, 2016
Loss Contingencies [Line Items]
Agreement to purchase coal (tons) | T		1,000,000
Number of remediated mines reported to have missed performance goals | mine	12
Maximum extension period that may be requested to complete mitigation obligations	2 years
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 - Ad

Earnings (Losses) Per Unit - Additional Information (Details)	9 Months Ended
	Sep. 30, 2016$ / sharesshares	Oct. 28, 2016shares	Dec. 31, 2015shares
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
General partner interest (percent)	0.16%
Limited partner interest (percent)	99.84%
Warrants	166,557		166,557
Warrant, exercise price (in USD per unit) | $ / shares	$ 0.12
Series A Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Partnership unit, conversion ratio into common units	1
Minimum quarterly distribution, amount per common unit (in USD per unit) | $ / shares	$ 0.22
Series B Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Partnership unit, conversion ratio into common units	1
Subsequent Event [Member] | Series B Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Partnership units issued to WCC (in units)		4,512,500
Subsequent Event [Member] | Common units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Limited partnership units converted (in units)		4,512,500

Earnings (Losses) Per Unit - Ou

Earnings (Losses) Per Unit - Outstanding Units (Details) - shares	Sep. 30, 2016	Dec. 31, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Limited partner capital account, units outstanding	5,733,560	5,711,630
Warrants	166,557	166,557
General partner capital account, units outstanding	35,291	35,291
Limited Partner [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Liquidation units	22,246,809	21,820,317
Liquidation [Member] | Limited Partner [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Liquidation units	856,698	856,698
Series A Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Limited partner capital account, units outstanding	15,656,551	15,251,989
Series B Convertible Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Limited partner capital account, units outstanding	0	0

Earnings (Losses) Per Unit - Co

Earnings (Losses) Per Unit - Computation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Preferred Units [Line Items]
Net loss attributable to the Partnership	$ (4,276)	$ (12,722)	$ (27,557)	$ (25,262)
Paid and declared distributions on Series A Units	2,087	3,050	8,349	3,050
Series A units share of undistributed loss	(4,789)	(8,294)	(28,106)	(8,294)
Paid and declared distributions on Warrants	22	33	88	99
Paid and declared distributions on General Partner Units	8	8	23	23
General Partner units share of undistributed income (loss)	(11)	129	(63)	4,099
Net loss allocated to limited partners	$ (1,593)	$ (7,648)	$ (7,848)	$ (24,239)
Weighted average units outstanding basic and diluted (in units)		5,878,187	5,894,737
Limited Partner Units [Member]
Preferred Units [Line Items]
Limited Partners' net loss per common unit (basic and diluted)	$ (0.27)	$ (1.30)	$ (1.33)	$ (4.12)
Common units [Member]
Preferred Units [Line Items]
Weighted average units outstanding basic and diluted (in units)	5,899,577	5,878,187	5,894,737	5,878,187
Common units [Member]
Preferred Units [Line Items]
Weighted average units outstanding basic and diluted (in units)				5,878,187

Earnings (Losses) Per Unit - Su

Earnings (Losses) Per Unit - Summary of Impact of the Drop (Details) - Limited Partner Units [Member] - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Predecessor Partnership basic and diluted earnings per unit		$ (1.65)		$ (4.47)
Impact of Kemmerer Drop basic and diluted earnings per unit		0.35		0.35
Basic and diluted earnings per unit	$ (0.27)	$ (1.30)	$ (1.33)	$ (4.12)

Accumulated Other Comprehensi56

Accumulated Other Comprehensive Income (Loss) - Changes by Components (Details) - Accumulated Other Comprehensive Income (Loss) [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ (270)
Other comprehensive loss before reclassification	149
Amounts reclassified from accumulated other comprehensive income	84
Ending balance	$ (37)

Accumulated Other Comprehensi57

Accumulated Other Comprehensive Income (Loss) - Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (loss)	$ (10,236)	$ (8,234)	$ (30,044)	$ (18,958)
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)	$ 54		$ 84

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 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	$ 200	$ 200	4,200
Subsidiary of Common Parent [Member]
Related Party Transaction [Line Items]
Revenues included in Receivables - trade	8,000	8,000	$ 3,400
Subsidiary of Common Parent [Member] | Coal Revenue [Member]
Related Party Transaction [Line Items]
Revenue from related parties	6,200	20,500
Subsidiary of Common Parent [Member] | Non-Coal Revenue [Member]
Related Party Transaction [Line Items]
Revenue from related parties	10	30
Other Current Assets [Member]
Related Party Transaction [Line Items]
Prepaid Fees	$ 500	$ 500