Cloud Peak Energy (CLDPQ) 10-Q 20 Sep 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Sep. 06, 2019
Document and Entity Information
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Common Stock, Shares Outstanding		76,508,294
Entity Registrant Name	CLOUD PEAK ENERGY INC.
Entity Central Index Key	0001441849
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
Revenue (Note 3)	$ 168,451		$ 205,698		$ 313,528	$ 422,007
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	162,847		196,410		322,806	388,944
Depreciation and depletion	11,897		14,401		22,583	29,396
Accretion	1,493		1,706		3,097	3,411
(Gain) loss on derivative financial instruments	0		0		(1,809)	0
Selling, general and administrative expenses	14,963		12,975		33,535	20,292
Impairments (Note 6)	620,901		800		621,005	800
Other operating costs	111		55		351	183
Total costs and expenses	812,212		226,347		1,001,568	443,026
Operating income (loss)	(643,761)		(20,649)		(688,040)	(21,019)
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	1,755		1,617		3,510	3,235
Interest income	106		274		393	538
Interest expense (contractual interest of $8.6 M and $16.3 M for the three and six months ended June 30,2019, respectively)	(5,081)		(10,541)		(12,773)	(19,729)
Reorganization items, net (Note 7)	37,190		0		37,190	0
Other, net	(483)		(334)		(498)	(604)
Total other income (expense)	33,487		(8,984)		27,822	(16,560)
Income (loss) before income tax provision and earnings from unconsolidated affiliates	(610,274)		(29,633)		(660,218)	(37,579)
Income tax benefit (expense)	(35)		(234)		(74)	(297)
Income (loss) from unconsolidated affiliates, net of tax	630		(5)		866	266
Net income (loss)	(609,679)	$ (49,748)	(29,872)	$ (7,738)	(659,426)	(37,610)
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		(1,837)		0	(3,675)
Postretirement medical plan termination	(1,755)		0		(3,510)	0
Other comprehensive income (loss)	(1,755)		(1,837)		(3,510)	(3,675)
Total comprehensive income (loss)	$ (611,434)		$ (31,709)		$ (662,936)	$ (41,285)
Income (loss) per common share
Basic	$ (7.97)		$ (0.39)		$ (8.65)	$ (0.5)
Diluted	$ (7.97)		$ (0.39)		$ (8.65)	$ (0.5)
Weighted-average shares outstanding - basic	76,508		75,756		76,265	75,544
Weighted-average shares outstanding - diluted	76,508		75,756		76,265	75,544

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
Contractual interest expense	$ 11	$ 20.6

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 64,425	$ 91,196
Accounts receivable, net	44,937	33,527
Due from related parties	108	0
Inventories, net (Notes 6 and 13)	16,961	70,040
Income tax receivable	7,944	15,808
Other prepaid and deferred charges	25,798	27,527
Other assets	6,810	4,205
Total current assets	166,983	242,303
Noncurrent assets
Property, plant, and equipment, net (Note 6)	68,468	654,372
Income tax receivable	7,884	15,768
Other assets	31,476	16,213
Total assets	274,811	928,656
Current liabilities
Accounts payable	31,780	34,210
Royalties and production and property taxes (Note19)	13,974	53,232
Accrued expenses	14,610	26,385
Due to related parties	0	71
Current portion of federal coal lease obligations (Notes 15 and 19)	0	379
Debtor-in-possession financing	11,313	0
Other liabilities	1,556	4,019
Total current liabilities	73,233	118,296
Noncurrent liabilities
Senior notes (Notes 14 and 19)		396,373
Federal coal lease obligations, net of current portion (Notes 15 and 19)	0	1,404
Asset retirement obligations, net of current portion	100,939	92,591
Royalties and production and property taxes (Note 19)	3,124	20,587
Other liabilities	181	5,731
Total liabilities not subject to compromise	177,477	634,982
Liabilities subject to compromise
Liabilities subjec to compromise (Note 19)	464,369	0
Total liabilities	641,846	634,982
Equity
Common stock ($0.01 par value; 200,000 shares authorized; 76,985 and 76,283 shares issued and 76,508 and 75,806 outstanding as of June 30, 2019 and December 31, 2017, respectively)	765	758
Treasury stock, at costs (477 shares as of both June 30, 2019 and December 31, 2018)	(6,498)	(6,498)
Additional paid-in capital	658,899	656,925
Retained earnings (accumulated deficit)	(1,029,975)	(370,795)
Accumulated other comprehensive income (loss)	9,774	13,284
Total equity	(367,035)	293,674
Total liabilities and equity	$ 274,811	$ 928,656

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Jun. 30, 2019	Dec. 31, 2018
CONDENSED CONSOLIDATED BALANCE SHEETS
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	76,985	76,283
Common stock, shares outstanding	76,508	75,806
Treasury stock, shares	477	477

CONDENSED CONSOLIDATED STATMENT

CONDENSED CONSOLIDATED STATMENTS OF EQUITY (Cloud Peak Energy Inc. and Subs) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	$ 243,298	$ 293,674	$ 998,834	$ 1,007,809	$ 293,674	$ 1,007,809
Net income (loss)	(609,679)	(49,748)	(29,872)	(7,738)	(659,426)	(37,610)
Adoption of new accounting standard		246		121
Postretirement benefit adjustment, net of tax	(1,755)	(1,755)		(1,837)
Equity-based compensation expense	1,100	1,106		1,644
RSU/PSU terminations & retirements (value)			1
Employee common stock withheld to cover withholding taxes		(225)		(1,165)
Balances Ending	(367,035)	243,298	968,143	998,834	(367,035)	968,143
Common Stock Outstanding
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	$ 765	$ 758	$ 757	$ 752	$ 758	$ 752
Balances (in shares) Beginning	76,507	75,806	75,669	75,167	75,806	75,167
RSU/PSU terminations & retirments (shares)			109
RSU/PSU terminations & retirements (value)			$ 1
Restricted stock issuance, net of forfeitures (in shares)				502
Restricted stock issuance, net of forfeitures				$ 5
Employee common stock withheld to cover withholding taxes (in shares)	1	701
Employee common stock withheld to cover withholding taxes		$ 7
Balances Ending	$ 765	$ 765	$ 758	$ 757	$ 765	$ 758
Balances (in shares) Ending	76,508	76,507	75,778	75,669	76,508	75,778
Treasury Stock
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)
Balances (in shares) Beginning	477	477	477	477	477	477
Balances Ending	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)	$ (6,498)
Balances (in shares) Ending	477	477	477	477	477	477
Additional Paid-in Capital
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	$ 657,799	$ 656,925	$ 653,176	$ 652,702	$ 656,925	$ 652,702
Equity-based compensation expense	1,100	1,106		1,644
Restricted stock issuance, net of forfeitures			1,235	(5)
Employee common stock withheld to cover withholding taxes		(232)		(1,165)
Exercise of stock options			(218)
Balances Ending	658,899	657,799	654,193	653,176	658,899	654,193
Retained Earnings
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	(420,297)	(370,795)	339,429	347,046	(370,795)	347,046
Net income (loss)	(609,679)	(49,748)	(29,872)	(7,738)
Adoption of new accounting standard		246		121
Balances Ending	(1,029,975)	(420,297)	309,557	339,429	(1,029,975)	309,557
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders Equity [Roll Forward]
Balances Beginning	11,529	13,284	11,970	13,807	13,284	13,807
Postretirement benefit adjustment, net of tax	(1,755)	(1,755)	(1,837)	(1,837)
Balances Ending	$ 9,774	$ 11,529	$ 10,133	$ 11,970	$ 9,774	$ 10,133

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities
Net income (loss)	$ (659,426)	$ (37,610)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and depletion	22,583	29,396
Accretion	3,097	3,411
Impairments	621,005	800
Loss (income) from unconsolidated affiliates, net of tax	(866)	(266)
Distributions of income from unconsolidated affiliates	1,250	1,000
Gain on sale of assets	(1,056)	0
Equity-based compensation expense	2,206	1,878
Settlement of completed derivatives	(1,809)	0
Non-cash interest expense related to early retirement to refinancings	216	1,611
Non-cash reorganization items	(44,327)	0
Payment of deferred financing costs	0	(3,621)
Net periodic postretirement benefit cost (credit)	(3,510)	(2,841)
Payments for logistics contracts	(5,000)	(5,000)
Logistics throughput contract amortization expense	7,554	8,322
Other	1,576	3,773
Changes in operating assets and liabilities:
Accounts receivable	(11,410)	8,097
Inventories, net	3,544	2,307
Due to or from related parties	(179)	(574)
Other assets	1,786	2,995
AMT tax refund	15,768	0
Accounts payable and accrued expenses	38,888	(9,628)
Asset retirement obligations	(5,772)	(482)
Net cash provided by (used in) operating activities	(13,882)	3,568
Investing activities
Purchases of property, plant and equipment	(1,299)	(4,831)
Investment in development projects	0	(1,894)
Proceeds from the sale of assets	3,208	69
Net cash provided by (used in) investing activities	1,909	(6,656)
Financing activities
Principal payments on federal coal leases	(379)	(574)
Principal payment on finance leases	(768)	(648)
Borrowings on debtor in possession financing	10,000	0
Payment of debt refinancing costs	0	0
Payments of deferred financing costs	(500)	(907)
Payment amortized to deferred gain	0	(6,298)
Other	0	(652)
Net cash provided by (used in) financing activities	8,353	(9,079)
Net increase (decrease) in cash, cash equivalents, and restricted cash	(3,620)	(12,167)
Cash, cash equivalents, and restricted cash at beginning of period	92,128	108,673
Cash, cash equivalents, and restricted cash at end of period	$ 88,508	$ 96,506

Organization and Business

Organization and Business	6 Months Ended
	Jun. 30, 2019
Organization and Business
Organization and Business	1 . Organization and Business We produce coal in the United States of America (“U.S.”) and the Powder River Basin (“PRB”) . We operate some of the safest mines in the coal industry. According to the most current Mine Safety and Health Administration (“MSHA”) data, we have one of the lowest employee all injury incident rates among the largest U.S. coal producing companies. We currently operate solely in the PRB, the lowest cost region of the major coal producing regions in the U.S., where we own and operate three surface coal mines: the Antelope Mine, the Cordero Rojo Mine, and the Spring Creek Mine. Our Antelope Mine and Cordero Rojo Mine are located in Wyoming and our Spring Creek M ine is located in Montana. Our mines produce subbituminous thermal coal with low sulfur content, and we sell our coal primarily to domestic and foreign electric utilities. Thermal coal is primarily consumed by electric utilities and industrial consumers as fuel for electricity generation. In 2018 , the coal we produced generated approximately 2 % of the electricity produced in the U.S. We do not produce any metallurgical coal. Our Cordero Rojo Mine was impaired down to the estimated fair value of associated land and certain mining equipment in the fourth quarter of 2018. We also impaired our Antelope Mine assets during the second quarter of 2019 as a result of the Winning Bid (defined below) received during the sale process that is p art of our Chapter 11 filing. See Note 6 of this Form 10-Q and Note 7 of Notes to Consolidated Financial Statements in Item 8 of our Annual Report on Form 10-K for the year ended December 31, 2018 (our “2018 Form 10-K”) for further details. In addi tion, we have two development projects, both located in the Northern PRB. For purposes of this report, the term “Northern PRB” refers to the area in the PRB that lies within Montana and the northern part of Sheridan County, Wyoming. The Youngs Creek proj ect is an undeveloped surface mine project located in Wyoming, seven miles south of our Spring Creek Mine and contiguous with the Wyoming-Montana state line. The Big Metal project is located near the Youngs Creek project on the Crow Indian Reservation in southeast Montana. Any future development and coal production from these two projects remains subject to significant risk and uncertainty. These two development projects were fully impaired in the fourth quarter of 2018, other than the estimated fair val ue of associated land. Our Spring Creek Mine assets were also significantly impaired in the second quarter of 2019 as a result of the Winning Bid (defined below) received during the sale process that is part of our Chapter 11 filing. See Note 6 of this Form 10-Q and Note 7 of Notes to Consolidated Financial Statements in Item 8 of our 2018 Form 10-K for further details. Our logistics business provides a variety of services designed to facilitate the sale and delivery of coal. These services include the purchase of coal from third parties or from our owned and operated mines, coordination of the transportation and delivery of purchased coal, negotiation of take-or-pay rail agreements and take-or-pay port agreements and demurrage settlement wit h vessel operators. See Note 5 for further discussion. Filing under Chapter 11 of the United States Bankruptcy Code During the fourth quarter of 2018 and through the filing date of our Quarterly Report on Form 10-Q for the period ended March 3 1, 2019 , we made a number of announcements regarding our engagement of various advisors to assist in reviewing alternatives including the potential sale of the Company and/or its assets and to assist in reviewing our capital structure and strategic restruc turing alternatives. During that time, we experienced a number of adverse events that negatively impacted our financial results, liquidity and future prospects, which raised substantial doubt about our ability to continue as a going concern, and resulted in our decision to seek Chapter 11 bankruptcy protection. On May 10, 2019 (the “Petition Date”), Cloud Peak Energy Inc. (“CPE,” the “Company” or “we”) and substantially all of its wholly owned domestic subsidiaries (the “Filing Subsidiaries” and, togethe r with CPE, the “Debtors”) filed voluntary petitions (collectively, the “Bankruptcy Petitions”) under Chapter 11 (“Chapter 11”) of Title 11 of the U.S. Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the District of Delaware (the “Ba nkruptcy Court”). Pursuant to an order entered by t he Bankruptcy Court the Chapter 11 cases (collectively, the “Chapter 11 Cases”) are being jointly administered under the caption In re Cloud Peak Energy Inc. , et al. , Case No. 19-11047. Each Debtor continue s to operate its business as a “debtor in possession” (“DIP”) under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and the orders of the Bankruptcy Court. The filing of the Bankruptc y Petitions constituted an event of default that accelerated our obligations under the documents governing each of our 12.00% second lien senior notes due 2021 (the “2021 Notes”) and the 6.375% senior notes due 2024 (the “2024 Notes” and together with the 2021 Notes, the “Notes”). Immediately after filing the Bankruptcy Petitions, the Company began notifying all known current or potential creditors of the Debtors of the bankruptcy filings. Pursuant to Section 362 of the Bankruptcy Code, the filing of the Bankruptcy Petitions automatically stayed most actions against the Debtors, including actions to collect indebtedness incurred prior to the Petition Date or to exercise control over the Debtors’ property. Subject to certain exceptions under the Bankruptcy Code, the filing of the Debtors’ Chapter 11 Cases also automatically stayed the continuation of most legal proceedings or the filing of other actions against or on behalf of the Debtors or their property to recover on, collect or secure a claim arising pr ior to the Petition Date or to exercise control over property of the Debtors’ bankruptcy estates, unless the Bankruptcy Court modifies or lifts the automatic stay as to any such claim. Notwithstanding the general application of the automatic stay describe d above, governmental authorities may determine to continue actions brought under their police and regulatory powers. On the Petition Date, the Debtors filed a number of motions with the Bankruptcy Court generally designed to stabilize their operations and facilitate the Debtors’ transition into Chapter 11. Certain of these motions seek authority from the Bankruptcy Court for the Debtors to make payments upon, or otherwise honor, certain obligations that arose prior to the Petition Date, including obligati ons related to employee wages, salaries and benefits, taxes, and certain vendors and other providers essential to the Debtors’ businesses. On May 14, 2019, the Bankruptcy Court approved the relief sought in these motions on an interim basis. The Debtors sought to sell all or substantially all of their assets pursuant to Section 363 of the Bankruptcy Code. To facilitate their marketing and sales process , the Debtors conducted an auction (the “Auction”) on August 15, 2019 and August 16, 2019, pursuant to bidding procedures approved by the Bankruptcy Court . Following the completion of the Auction, on August 16, 2019, the Debtors announced that the bid submitted by Navajo Transitional Energy Company, LLC (“NTEC”) was the winning bid (the “ Winning Bid ”), and the bid submitted by Aspen Coal & Energy, LLC was the backup bid. On August 19, 2019, the Debtors and NTEC entered into an Asset Purchase Agreement (the “ Asset Purchase Agreement ”) providing for the acquisition by NTEC of substantially all of the Debt ors’ assets, including the Spring Creek, Cordero Rojo and Antelope mines (the “ Assets ”), in exchange for the payment of $ 15.7 million of cash at closing, a $ 40.0 million first lien promissory note secured by a first lien on all assets of NTEC (including th e Assets), but subordinated to collateral for certain permitted senior lien debt (not to exceed $ 1 20 million) (the “ P urchaser Take-Back Note ”) and a $ 0.15 /ton royalty, payable quarterly for a period of five years, on all tons produced and sold at the Antel ope and Spring Creek mines, and on all tons produced and sold in excess of 10 million tons per year at the Cordero Rojo mine, as well as the assumption of coal production-related pre- and post-petition tax liabilities and coal royalty payments in an amount projected to be approximately $ 94 million as of September 30, 2019, all reclamation obligations, up to $ 20 million in post-petition accounts payables, and cash to fund approximately $ 1.1 million in cure costs. The Assets do not include certain immaterial non-operating real estate assets, and the Company is evaluating its options to sell these assets. On August 19, 2019, the Bankruptcy Court approved the transactions contemplated by the Asset Purchase Agreement, subject to the Debtors finalizing and submi tting a proposed sale order under Section 363 of the Bankruptcy Code that must be entered by the Bankruptcy Court (the “Sale Order”). As part of the finalization of the proposed Sale Order, the U.S. Justice Department has asserted that the Sale O rder should expressly require NTEC to assume any potential exposure with respect to certain open federal royalty audits and a related appeal. The parties to the Asset Purchase Agreement are in discussion with respect to this asserted requirement. The Jus tice Department represents the interests of the U.S. Government in C hapter 11 bankruptcy cases. Subject to the satisfaction of closing conditions, the transactions contemplated by the Asset Purchase Agreement are expected to close in October 2019 . The Company anticipates filing with and seeking confirmation from the Bankruptcy Court of a Chapter 11 plan in the near term. For the duration of the Chapter 11 Cases, the Company’s operations and its ability to develop and execute its business plan are subject to risks and uncertaint ies associated with the Chapter 11 Cases. As a result of these risks and uncertainties, the Company’s assets, liabilities, officers and/or directors could be significantly different following the outcome of the Chapter 11 Cases, and the description of its operations, properties and capital plans included in these financial statements may not accurately reflect its operations, properties and capital plans following the Chapter 11 Cases. If we are not able to confirm a Chapter 11 plan, we could be forced to liquidate under Chapter 7 of the Bankruptcy Code. As previously disclosed , we were notified by the New York Stock Exchange (“NYSE”) that they had determined our common stock was no longer suitable for listing on the NYSE based on “abnormally low” price levels, pursuant to Section 802.01D of the NYSE Listed Company Manual, and commenced proceedings to delist our common stock. Trading in our common st ock was suspe nded immediately. Our common stock began trading on the OTC Pink on March 27, 2019, and trades under the symbol “CLDPQ” . We expect that our existing common stock will be extinguished following confirmation of a Chapter 11 plan , and existing equity holder s are unlikely to receive any consideration in respect of their equity interests. For periods subsequent to filing the Bankruptcy Petitions, the Company will apply the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 852, “Reorganizations”, in preparing its consolidated financial statements. ASC 852 requires that financial statements distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. A ccordingly, certain revenues, expenses, realized gains and losses and provisions for losses that are realized or incurred in the bankruptcy proceedings have been recorded in Reorganization items, net on the Unaudited Condensed Consolidated Statement of Ope rations. In addition, the Unaudited Condensed Consolidated Balance Sheet has distinguished pre-petition liabilities subject to compromise from those that are not and post-petition liabilities. Obligations that may be impacted by the bankruptcy reorganiza tion process have been classified as Liabilities subject to compromise . These liabilities are reported at the amounts expected to be allowed by the Bankruptcy Court, even if they may be settled for lesser amounts. Potential Claims The Debtors have filed with the Bankruptcy Court schedules and statements setting forth, among other things, the assets and liabilities of each of the Debtors, subject to certain assumptions filed in connection therewith. These schedules and statements remain subject to further amendment or modification after filing. Certain holders of pre-petition claims that are not governmental units were required to file proofs of claim by the deadline for general claims, which was on August 1, 2019 (the “Bar Date”). The Debtors' have recei ved approximately 431 proofs of claim as of September 6, 2019 for an amount of approximately $ 1. 8 billion. Such amount includes duplicate claims across multiple debtor legal entities. These claims will be reconciled to amounts recorded in the Company's a ccounting records. Differences in amounts recorded and claims filed by creditors will be investigated and resolved, including through the filing of objections with the Bankruptcy Court, where appropriate. The Bankruptcy Court does not allow for claims that have been acknowledged as duplicates. In addition, the Company may ask the Bankruptcy Court to disallow claims that the Company believes have been later amended or superseded, are without merit, are over stated or should be disallowed for other reasons. In addition, as a result of this process, the Company may identify additional liabilities that will need to be recorded or reclassified to Liabilities subject to compromise. In light of the substantial nu mber of claims filed, and expected to be filed, the claims resolution process may take considerable time to complete and likely will continue after the effective date of any Chapter 11 plan . Sale and Plan Support Agreement Prior to filing the Bankruptcy Petitions, on May 6, 2019, the Company and the Filing Subsidiaries entered into the Sale and Plan Support Agreement (the “Support Agreement”) with holders of approximately 62 % in principal amount of the 2021 Notes and holders of more than 50 % in principal amount of the 2024 Notes. The Support Agreement provides that the holders of Notes party thereto will, among other things, support a marketing and sale process to be conducted by the Company in Chapter 11 and vote in favor o f an orderly plan of liquidation that complies with certain provisions of the Support Agreement. Subsequently, on May 9, 2019, the Company and the Filing Subsidiaries entered into an Amended and Restated Sale and Plan Support Agreement (the “Amended and Restated Support Agreement”) with holders of approximately 62 % in principal amount of the 2021 Notes and holders of more than 50 % in principal amount of the 2024 Notes. The Amended and Restated Support Agreement provides, among other things, that: the holders of the Notes party thereto (the “Noteholders”) will support the sale process the Debtors will conduct during their Chapter 11 Cases ; the Noteholders will vote in favor of an orderly plan of liquidation that complies with certain provisions of the Amended and Restated Support Agreement; the holders of 2021 Notes will consent to priming liens and the use of cash collateral in connection with the DIP Credit Agreement (described below); certain of the Noteholders have provided the DIP Credit Agreemen t ; the Noteholders consent to receiving distributions of any sale proceeds after the payment of certain administrative and priority claims; the Company and the subsidiary guarantors under the indenture gove rning the 2021 Notes reaffirm the guarantees unde r the 2021 Notes and stipulate to the validity of liens held by the secured parties under the 2021 Notes; and the Company and the subsidiary guarantors under the indenture gove rning the 2024 Notes reaffirm the guarantees under the 2024 Notes. On July 16, 2 019, the Company and the Filing Subsidiaries and holders of approximately 62% in principal amount of the 2021 Notes and holders of more than 50% in principal amount of the 2024 Notes entered into Amendment No. 1 to the Support Agreement (“Support Agreement Amendment”). The Support Agreement Amendment amended the definition of “Plan” (i.e., the C hapter 11 plan of liquidation that the parties to the Support Agreement agree to support) to include (i) a release of avoidance actions against holders of general unsecured claims, (ii) the payment of fees of the 2024 Notes trustee, (iii) the appointment of a general unsecured claims administrator and (iv) the effectuation of the Unsecured Creditor Sharing Agreement (as defined below). The Support Agreement Amendmen t also provide s consent by the parties thereto of certain uses of cash on hand by the Company and certain of its subsidiaries prior to any sale, including to pay “Critical Vendor Payments” (as defined in the Support Agreement Amendment), certain administra tive expense and priority claims, expenses arising under certain executory contracts and unexpired leases in connection with a sale, and certain professional fees and expenses relating to key employee incentive and retention plans. The Support Agreement Amend ment also provide s that the Plan shall include an agreement to share certain proceeds between the holders of Contingent Roll-Up Loans (as defined in the DIP Credit Agreement) under the DIP Credit Agreement and holders of 2021 Notes, on the one hand, and ho lders of unsecured claims, on the other (the “Unsecured Creditor Sharing Agreement”). The Unsecured Creditor Sharing Agreement provides that, upon recovery by the holders of 2021 Notes and Contingent Roll-Up Loans of at least 50 % of their total claims, ex cess amounts up to 75 % of such total claims will be distributed 90 % to holders of such claims and 10 % to holders of unsecured claims. Distributions in excess of 75% of the total claims of the holders of 2021 Notes and Contingent Roll-Up Loans will be paid 80 % to holders of such claims and 20 % to holders of unsecured claims. As a result of the satisfaction of the Specified Tax Condition (as defined in the DIP Credit Agreement) prior to the date of the Second Borrowing (as defined in the DIP Credit Agreemen t), no Contingent Roll-Up Loans were issued pursuant to the DIP Credit Agreement. On July 18, 2019, the Bankruptcy Court entered an Order (Approving) (I) Authorizing the Debtors to Assume the Amended and Restated Sale and Plan Support Agreement, (II) App roving the Lien and Guaranty Settlement Contained in the Amended and Restated Sale and Support Agreement, (III) Modifying the Automatic Stay, and (IV) Granting Related Relief [Docket No. 478] pursuant to which the Bankruptcy Court approved the Support Agre ement, as amended. Debtor- I n-Possession Financing On May 15, 2019, the Debtors entered into a Superpriority Senior Secured Priming Debtor-in-Possession Credit Agreement (the “DIP Credit Agreement”) by and among Cloud Peak Energy Inc. and the other Debtor s, as borrowers, the various lenders from time to time party thereto (the “Lenders”) and Ankura Trust Company, LLC, as administrative agent and collateral agent providing for a debtor-in-possession term loan facility in an amount not to exceed (i) $ 35 mil lion (as may be increased to give effect to any fees or interest that are paid in kind and to give effect to any incremental loans described below) (the “New Money Loans”) plus (ii) subject to the entry of a final order of the Bankruptcy Court approving th e financing under the DIP Credit Agreement (the “Final DIP Order”), Roll-Up Loans (as defined below) on terms and conditions set forth in the DIP Credit Agreement. On May 15, 2019, the Bankruptcy Court granted interim approval of the motion to approve the DIP Credit Agreement (the “Interim DIP Order”) and borrowing of up to $ 10 million of the New Money Loans thereunder. The Debtors’ obligations under the DIP Credit Agreement are secured by first priority priming liens on substantially all of the Debtors’ a ssets, subject to certain permitted liens and agreed exclusions, including the exclusion of assets that secure obligations under the A/R Securitization Program. The DIP Credit Agreement terminates on the earliest of: (a) February 15, 2020; (b) the date t hat without prior written consent of the requisite Lenders, any of the Chapter 11 Cases are converted to cases under chapter 7 of the Bankruptcy Code; (c) the date of dismissal of any of the Chapter 11 Cases without the prior written consent of the requisi te Lenders; (d) the date of appointment in any Chapter 11 Case of a trustee without the prior written consent of the requisite Lenders; (e) the date of appointment in any of the Chapter 11 Cases of an examiner with expanded powers without prior written con sent of the requisite Lenders; (f) consummation of a sale of all or substantially all of the Debtors’ assets, whether under Section 363 of the Bankruptcy Code or otherwise; (g) the consummation date of any plan under Chapter 11; (h) the termination in whol e of the commitments following an event of default under the DIP Credit Agreement; or (i) thirty-five days after entry of the Interim DIP Order (or such later date as agreed by the Lenders), if the Final DIP Order has not been entered. Proceeds of the New Money Loans are used only in connection with an approved budget (adjusted for agreed variances), for the purposes of: (i) general corporate and working capital purposes; (ii) costs of the administration of the Chapter 11 Cases; and (iii) payment of transac tion costs, fees and expenses with respect to the DIP Credit Agreement. New Money Loans were made available in two or, if the Specified Tax Condition was not satisfied at the time of the Second Borrowing, three draws, each subject to the satisfaction of c ertain conditions under the DIP Credit Agreement, including compliance with a Borrowing Base (as defined in the DIP Credit Agreement). Borrowings under the DIP Credit Agreement are funded by the Lenders into an escrow account. The Debtors may request dra ws of funds from the escrow account on a weekly basis, subject to satisfaction of certain conditions, including the absence of defaults, that the draw is in accordance with the approved budget, that the SAPSA (as defined in the DIP Credit Agreement) remain in full force and effect and other customary conditions. Amounts that remain in the escrow account upon termination of the DIP Credit Agreement are returned to the collateral agent to pay off obligations outstanding in respect of the DIP Credit Agreement in the order provided therein. The Debtors borrowed $ 10 million for the first borrowing and $ 25 million for the second borrowing under the DIP Credit Agreement on May 16, 2019 and August 1, 2019, respectively, which were funded into the escrow account. There was no third borrowing as the Specified Tax Condition was satisfied at the time of the Second Borrowing. On June 12, 2019, the Company launched a tender offer providing eligible holders of 2021 Notes the opportunity to participate as a lender under the DIP Credit Agreement on a pro rata basis up to such holder’s percentage ownership of the outstanding 2021 Notes, and to exchange, or “roll-up” a principal amount of their 2021 Notes equal to 80% of the New Money Loans provided by such Lender for an equ al amount of loans incurred under the DIP Credit Agreement (all such loans, the “Roll-Up Loans”). The transactions contemplated by the tender offer closed on August 1, 2019. The tender offer participants that were not existing lenders under the DIP Credi t Agreement (the “Non-Backstop Lenders”) subscribed for the assignment from the existing lenders (the “Backstop Lenders”) of approximately $ 3.8 million of New Money Loans, and the Non-Backstop Lenders and Backstop Lenders exchanged a total of $ 28 million o f their 2021 Notes for Roll-Up Loans. New Money Loans bear interest at a rate equal to, at our option, (a) the alternate base rate (subject to a 2 % floor) plus 8 % per annum or (b) the adjusted LIBOR rate (subject to a 1 % floor) plus 9 % annum. Roll-Up Loans bear interest at the adjusted LIBOR rate (subject to a 1 % floor) plus 9 % per annum rate. The Debtors will pay certain other agreed fees to the Lenders and the agents under the DIP Credit Agreement. Fees and interest are paid-in-kind and added to th e principal amount of loans outstanding under the DIP Credit Agreement. The DIP Credit Agreement contains usual and customary affirmative and negative covenants and events of default for transactions of this type. In addition, the Debtors are required to m aintain a minimum liquidity of $ 12 million at all times, $ 6 million of which must be held at all times in a segregated escrow account. On June 19, 2019, the DIP Credit Agreement was amended to extend the date by which the DIP Credit Agreement would otherwi se terminate if the Final DIP Order were not entered and other milestone dates. On June 25, 2019, the DIP Credit Agreement was further amended to, among other things, provide that upon entry of the Final DIP Order, the DIP Credit Agreement will be amended to accommodate and provide for the borrowing and roll-up mechanics described in the tender offer documentation. On July 16, 2019, the Debtors entered into a Limited Waiver and Amendment No. 3 to the DIP Credit Agreement (the “DIP Limited Waiver”). The DI P Limited Waiver, among other things, waived the events of default arising under the DIP Credit Agreement as a result of the non-commencement of an auction for substantially all assets of the Debtors and the non-occurrence of a sale order under Section 363 of Title 11 of the U.S. Code by the Bankruptcy Court by the respective milestone dates set forth in the DIP Credit Agreement and amends the milestones for these and other events in the auction process. On July 18, 2019, the Bankruptcy Court entered a Fina l Order (I) Authorizing the Debtors to (A) Obtain Postpetition Financing Secured by Senior Priming Liens and (B) Use Cash Collateral, (II) Granting Liens and Providing Superpriority Administrative Expense Status, (III) Granting Adequate Protection, (IV) Mo difying the Automatic Stay and (V) Granting Related Relief [Docket No. 407] pursuant to which the Bankruptcy Court approved the DIP Credit Agreement, as amended. On August 8, 2019, the DIP Credit Agreement was further amended to, among other things extend the milestone dates by which (i) an auction must commence for substantially all assets of the Debtors and (ii) a sale order under Section 363 of the Bankruptcy Code by the Bankruptcy Court must be entered. On August 19, 2019, August 23, 2019, August 29, 20 19, and September 6, 2019, the DIP Credit Agreement was further amended to, among other things, extend the milestone dates by which a sale order under Section 363 of the Bankruptcy Code by the Bankruptcy Court must be entered. On September 13, 2019, the DIP Credit Agreement was further amended to, among other things, ( i ) extend the milestone dates set forth in the DIP Credit Agreement by which a sale order under Section 363 of the Bankruptcy Code by the Bankruptcy Court must be entered and (ii) waive the event of default arising, and which continues arising, under the DIP Credit Agreement as a result of non-compliance with the Approved Budget (as defined in the DIP Credit Agreement) due to an Unpermitted Variance (as defined in the DIP Credit Agreement) with respect to receipts for the week ending on September 6, 2019. Amendment to A/R Securitization Program Cloud Peak Energy Resources LLC (“CPE Resources”) , a wholly owned subsidiary of the Company, is party to an Accounts Receivable Securitization Program (the “A/R Securitization Program”) with PNC Bank, National Association, a s administrator. On May 15, 2019, we entered into a Second Amended and Restated Receivables Purchase Agreement (the “Receivables Purchase Agreement Amendment”), by and among Cloud Peak Energy Receivables LLC (“CPE Receivables”), CPE Resources , the various Conduit Purchasers and Related Committed Purchasers (collectively, the “Purchasers”), LC Participants and Purchaser Agents from time to time party thereto, PNC Bank, National Association, as Administrator (the “Administrator”), and PNC Capital Markets LLC , as Structuring Agent. Prior to entering into the Receivables Purchase Agreement Amendment, it was approved by the Bankruptcy Court on May 14, 2019. Under the terms of the A/R Securitization Program, eligible trade receivables consist of certain trade re ceivables from certain of the Company’s operating subsidiaries. The amount available with respect to the receivables sold into the A/R Securitization Program is subject to customary limits and reserves, including reserves based on customer concentration a nd prior past due balances. Of the eligible pool of receivables sold to CPE Receivables, undivided interests in only a portion of the pool are sold to the Purchasers under the facility, subject to a $ 35 million purchase limit, which was reduced from $70 m illion under the A/R Securitization Program prior to the Receivables Purchase Agreement Amendment. Although the Purchasers in the program bear the risk of non-payment of purchased receivables, CPE Resources has agreed to indemnify the Purchasers, Purchase r Agents, Administrator and other secured parties with respect to various matters, including any defaults by CPE Resources or its operating subsidiaries under the documents relating to the A/R Securitization Program, and may be required to repurchase recei vables which do not comply with the r equirements of the program. CPE Resources services the receivables sold into the A/R Securitization Program. The Purchasers under the A/R Securitization Program will be entitled to receive payments reflecting a specifi ed discount on amounts funded thereunder calculated on the basis of the commercial paper rate or alternate rate, as applicable. The commercial paper rate, which is applicable to the extent a Purchaser issues commercial paper to fund its purchases of recei vables, is a rate equivalent to the weighted average cost incurred in connection with the issuance of such commercial paper. If the commercial paper rate is not applicable, the alternate rate will apply. The alternate rate is equal to 2.00 % plus (i) one month LIBOR (subject to a 0 % floor) or, (ii) if LIBOR is unavailable, the daily average base rate which is defined as the higher of either the prime rate or the federal funds rate plus 50 basis points. CPE Receivables will pay fees to the Administrator an d Purchaser, including paying (i) the Administrator a structuring fee, (ii) each of the Purchasers facility fees and program fees and (iii) letter of credit fees to each letter of credit participants. The Receivables Purchase Agreement Amendment contains r epresentations and warranties and affirmative, negative and financial covenants customary for financings of this type. The Receivables Purchase Agreement Amendment includes customary termination events for facilities of this type (with customary grace peri ods, if applicable), including termination events that relate specifically to certain aspects of the Chapter 11 Cases. Liquidity and Ability to Continue as a Going Concern Our liquidity outlook has continued to decline since the fourth quarter of 2018, which included the termination of our Amended Credit Agreement in November 2018. Severe weather and train unavailability further compounded operational issues in the first quarter of 2019, affecting production at all three of our mines. As a result of se vere weather and flooding in the first quarter of 2019, the railroads serving the PRB were forced to reroute trains and repair and rebuild significant portions of their infrastructure. The impacts of these conditions carried over into the second quarter o f 2019 and were exacerbated by further flooding. Further, lower export prices and lower demand overall, are expected to result in significantly lower levels of cash flow from operating activities in the future and have limited our ability to access capita l markets. These factors raise substantial doubt about our ability to continue as a going concern. Our consolidated financial statements have been prepared assuming we will continue as a

Accounting Policies and Standar

Accounting Policies and Standards Update	6 Months Ended
	Jun. 30, 2019
Accounting Policies and Standards Update
Accounting Policies and Standards Update	2 . Accounting Policies and Standards Update Recently Issued Accounting Pronouncements From time to time, the FASB or other standard setting bodies issue new accounting pronouncements. Updates to the FASB Accounting Standards Codification are communicated through issuance of an Accounting Standards Update (“ASU”). Recently Adopted Accounting Pronouncements In February 2018, the FASB issued ASU 2018-02, Income Statement – Reporting Comprehensive Income - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“ASU 2018-02”), which allows companies to make a one-time reclassification of the stranded tax effects (as defined by ASU 2018-02) from accumulated other comprehensive income to retained earnings as a result of the tax legislation enacted in December 2017, commonly known as the “Tax Cuts and Jobs Act” (”TCJA”) , and requires certain disclosures about stranded tax effects. The new guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The amendments in this update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effects of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. We adopted this standard as of January 1, 2019. As a result of our full valuation allowance on our net deferred tax asset, there was no revaluation impact due to the TCJA. As such, there was no stranded tax impact to accumulated other comprehensive income (loss) (“AOCI”) as a result of the change in tax law. From February 2016 through March 2019, the FASB issued several ASUs related to Leases (“ASC 842”), which required the lessee to recognize the assets and liabilities on all leases that may have not been recognized in the past, specifically, leases classified as operating leases under current U.S. GAAP (“ASC 840”). The core principle of ASC 842 is that a lessee should recognize both a lease liability for its obligation to make lease payments to the lessor and a right-of-use asset reflecting its right to use the underlying asset during the term of the lease. Under ASC 842, a lessee recognizes eithe r an operating or a finance lease, with the pattern of expense recognition in the income statement differing depending on classification of the lease. There are also additional disclosure requirements under ASC 842, including expanded quantitative disclosu res regarding the location and amounts related to operating and finance leases included in the financial statements, as well as qualitative disclosures about the nature of an entity’s leases. The new guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted the new standard effective January 1, 2019 and elected the optional transition practical expedient, which allows us to adopt the standard on the adoption date by recognizin g a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We will not retrospectively adjust prior periods, which will continue to be reported under ASC 840. Further, disclosures related to prior periods will a lso be reported under ASC 840. We also elected the transitional package of practical expedients available within the new standard, which, among other things, allows a lessee to carry forward existing lease classification. ASC 842 also includes an account ing policy election whereby a lessee may choose not to apply ASC 842 to leases with terms of one year or less. Instead, a lessee recognizes the lease payments in the statement of operations on a straight-line basis over the term of the lease. We have made this policy election and leases of this nature will not be included on our Unaudited Condensed Consolidated Balance Sheets. Lastly, we elected the practical expedient whereby a lessee may include both lease and non-lease components in the calculation of t he lease liability and right-of-use asset. During 2017 and 2018, we evaluated our contracts with vendors under ASC 842. Based upon our review, the adoption of this standard did not have a material impact on our results of operations, financial position, and cash flows. The impact of ASC 842 is not material to our results due to our ownership of substantially all of our equipment and the fact that we have entered into very few operating leases. Additionally, the result of our review of our contracts with vendors yielded no change to our initial conclusion that these contracts did not contain a lease, as there were either no identified assets, or we did not obtain the right to control the use of an identified asset over a period of time. The adoption of ASC 842 did not have an impact on our accounting for capital leases, which are classified as finance leases under ASC 842. In addition, the adoption of ASC 842 did not have an impact on our liquidity. The following table reflects the adoption of ASC 842 on o ur Condensed Consolidated Balance Sheets as of January 1, 2019 (in thousands): Balance as of December 31, 2018 Adjustment Due to ASC 842 Balance as of January 1, 2019 Assets Other assets (noncurrent) $ 16,213 $ 1,785 $ 17,998 Liabilities Accrued expenses $ 26,385 $ (106) $ 26,279 Other liabilities (current) — 937 937 Other liabilities (noncurrent) 5,731 708 6,439 Equity Retained earnings $ (370,795) $ 246 $ (370,549)

Revenue

Revenue	6 Months Ended
	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
Revenue From Contract With Customer [Text Block]	3 . Revenue Disaggregation of Revenue In the following table, Revenue is disaggregated by primary geographic markets, as we believe this best depicts how the nature, amount, timing, and uncertainty of our revenue and cash flows are affected by economic factors (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 United States (1) $ 135,343 $ 128,864 $ 243,161 $ 267,097 South Korea (2) 32,884 70,513 64,706 136,533 Other (2) 224 6,321 5,661 18,377 Total revenue from external customers $ 168,451 $ 205,698 $ 313,528 $ 422,007 (1) The majority of our domestic revenue is attributable to the Owned and Operated Mines s egment. (2) All South Korean revenue and the majority of Other geographical revenue is attributable to our Logistics and Related Activities s egment. We attribute revenue to individual countries based on the location of the physical delivery of the coal. All of our revenue for the six months ended June 30, 2019 and 2018 originated in the United States . Performance Obligations In our Owned and Operated Mines segment, we have remaining performance obligations relating to fixed priced contracts of approximately $ 807 million, which represent s the average fixed prices on our committed contracts as of June 30, 2019 . We expect to recognize approximately 81 % of this revenue through 2020 , with the remainder recognized thereafter. W e have remaining performance obligations rela ting to index priced contracts or contracts with price reopeners of approximately $ 162 million, which represent s the average re-opener/indexed price on committed contracts a s of June 30, 2019 . We expect t o recognize approximately 44 % of this revenue through 2020 , with the remainder recognized thereafter. In our Logistics and Related Activities segment, we have remaining performance obligation s relating to our fixed price contracts of approximately $ 99 million , which represents the average fixed prices on our committed contracts as of June 30, 2019 . We expect to recognize approximately 90 % of this revenue in 2019 , and the remainder in 2020 . The tons used to determine the remaining performance obligations are subject to adjustment in instances of force majeure and exercise of customer options to either take additional tons, or reduce tonnage, if such option exists in the customer contract. Furthermore, export tons are subject to adjustment upon loading of vessels at the port and therefore represent the estimated tons we antic ipate shipping. The elimination of the purchase and sale of coal between reportable segments is not reflected above. Contract Balances Accounts receivable , net consisted of the following (in thousands): June 30, December 31, 2019 2018 Trade accounts receivable $ 44,184 $ 33,062 Other receivables 753 464 Accounts receivable, net $ 44,937 $ 33,527

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2019
Segment Information
Segment Information	4 . Segment Information We have two reportable segments : our Owned and Operated Mines segment and our Logistics and Related Activities segment. Our Owned and Operated Mines segment is characterized by the predominant focus on thermal coal production where the sale occurs at the mine site and where title and risk of loss generally pass to the customer at that point. This segment includes our Antelope Mine, Cordero Rojo Mine, and Spring Creek Mine. Sales in this segment are primarily to dom estic electric utilities and some industrials , although a portion may be made to our Logistics and Related Activities segment. S ales between reportable segments are priced based on prevailing market prices for arm’s length transactions. Our mines utilize surface mining extraction processes and are all located in the PRB. The gains and losses resulting from any domestic coal futures contracts and WTI derivative financial instruments are reported within this segment. Our Logistics and Related Activities segment is characterized by the services we provide to our international and certain of our domestic customers where we deliver coal to the customer at a terminal or the customer’s plant or other delivery point, remote from our mine site. Services provide d include the purchase of coal from third parties or from our Owned and Operated Mines segment, at market prices, as well as the contracting and coordination of the transportation and other handling services from third-party operators, which are typically rail and terminal companies and may include chartering of a vessel. Title and risk of loss are retained by the Logistics and Related Activities segment through the transportation and delivery process. Title and risk of loss pass to the customer in accord ance with the contract and typically occur at a vessel loading terminal, a vessel unloading terminal or an end use facility. Risk associated with rail and terminal take-or-pay agreements is also borne by the Logistics and Related Activities segment. The gains and losses resulting from any international coal forward contracts and international coal put options are reported within this segment. Amortization related to the amended port and rail take-or-pay agreements are also included in this segment. See Note 5 for additional information about the amended transportation agreements. Incremental production taxes and royalties associated with the sales made by our Logistics and Related Activities segment are also included in this segment. Our bu siness activities that are not considered operating segments are included in Other , although they are not required to be included in this footnote. They are provided for reconciliation purposes and include Selling, general and administrative expenses (“SG&A”) as well as results relating to broker activity. Eliminations represent the purchase and sale of coal between reportable segments and the associated elimination of intercompany profit or loss in inventory and are provided for reconciliation purp oses. Revenue The following table presents Revenue (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Owned and Operated Mines $ 142,294 $ 143,940 $ 257,937 $ 297,593 Logistics and Related Activities 35,766 79,333 74,900 158,969 Other — 3 — 6 Eliminations (9,609) (17,578) (19,309) (34,561) Consolidated $ 168,451 $ 205,698 $ 313,528 $ 422,007 Total Assets The following table presents Total assets (in thousands): June 30, December 31, 2019 2018 Owned and Operated Mines $ 97,378 $ 735,022 Logistics and Related Activities 26,961 29,327 Other 150,779 164,879 Eliminations (307) (572) Consolidated $ 274,811 $ 928,656 As of June 30, 2019 and December 31, 2018 , all of our long-lived assets were located in the U.S. The change in Total assets , from December 31, 2018 to June 30, 2019 , is primarily due to the impairment charge as described in Note 6 . Capital Expenditures The following table presents purchases of property, plant and equipment, investment in development projects, and capital expenditures included in Property, plant and equipment, net , Other assets , and Accounts payable (in thousands): Six Months Ended June 30, 2019 2018 Owned and Operated Mines $ 1,395 $ 11,693 Logistics and Related Activities — — Other 108 108 Consolidated $ 1,503 $ 11,801 Adjusted EBITDA EBITDA represents net income (loss) before: (1) interest income (expense) net, (2) income tax provision, (3) depreciation and depletion, and (4) amortization. Adjusted EBITDA represents EBITDA as further adjusted for accretion, which represents non-cash increases in asset retirement obligation liabilities resulting from the passage of time, and specifically identified items that management believes do not directly reflect our core operations. The specifi cally identified items that we routinely adjust for are: (1) adjustments to exclude non-cash impairment charges, (2) adjustments for derivative financial instruments, excluding fair value mark-to-market gains or losses and including derivative settlements , (3) adjustments to exclude debt restructuring costs, (4) non-cash amortization expense related to transportation agreements with BNSF and Westshore , and (5) reorganization items incurred since our filing for Chapter 11. Adjusted EBITDA is an additional tool intended to assist our management in comparing our performanc e on a consistent basis for purposes of business decision making by removing the impact of certain items that management believes do not directly reflect our core operations. Adjusted EBITDA is a metric intended to assist management in evaluating operatin g performance, compensation decisions, comparing performance across periods, planning and forecasting future business operations and helping determine levels of operating and capital investments. The following table reconciles segment Adjusted EBITDA to In come (loss) before income tax provision and earnings from unconsolidated affiliates (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Adjusted EBITDA Owned and Operated Mines $ 14,547 $ 5,290 $ 6,167 $ 23,906 Logistics and Related Activities (6,582) 7,290 (8,538) 14,388 Total Adjusted EBITDA for reportable segments 7,965 12,580 (2,371) 38,294 Unallocated net expenses (14,244) (13,354) (32,528) (19,430) Adjustments to Income (loss) before income tax provision and earnings from unconsolidated affiliates Depreciation and depletion (11,897) (14,401) (22,583) (29,396) Accretion (1,493) (1,706) (3,097) (3,411) Impairments (620,901) (800) (621,005) (800) Reorganization items, net 37,190 — 37,190 — Derivative financial instruments: Gain (loss) on derivative financial instruments (1) — — 1,809 — Settlement of derivative financial instruments — — (1,809) — Total derivative financial instruments — — — — Interest expense, net (4,975) (10,267) (12,380) (19,191) (Income) loss from unconsolidated affiliates, net of tax (630) 5 (866) (266) Non-cash throughput amortization expense and contract termination payments (1,289) (1,690) (2,578) (3,379) Income (loss) before income tax provision and earnings from unconsolidated affiliates $ (610,274) $ (29,633) $ (660,218) $ (37,579) (Gain) loss on derivative financial instruments reflected in the Unaudited Condensed Consolidate d Statements of Operations and Comprehensive Income (Loss).

Transportation Agreements

Transportation Agreements	6 Months Ended
	Jun. 30, 2019
Transportation Agreements
Transportation agreements	5 . Transportation Agreements To ensure export terminal and rail capacity for export sales, we enter into multi-year throughput agreements with export terminal companies and railroads. These types of take-or-pay agreements require us to pay for a minimum quantity of coal to be transported on the railway or through the terminal regardless of whether we sell any coal. If we fail to make sufficient export sales to meet our minimum obligations under the take-or-pay agreements, we are still obligated to make payments to the export terminal company and railroad. We have a throughput agreement with Westshore Terminals Limited Partnership (“Westshore”) for our export sales through their export terminal in Vancouver, British Columbia, and a complementary agreement with Burlington Northern Santa Fe Railroad (“BNSF”). Current Ag reements Our current agreement with Westshore extends through 2022 and allows for greater capacity in 2021 and 2022 to 10.5 million total annual throughput tons. We retain the right to terminate our commitments at any time in exchange for a buyout payment . The termination payment varies throughout the period based upon an agreed schedule. Additionally, after this Westshore agreement terminates and through 2024, if we ship to export customers, we are required to offer to ship through Westshore up to a spe cified annual tonnage on terms similar to the agreement before shipping through any other export terminal. Westshore has the right to accept or reject our offer in its sole discretion. Our current agreement with BNSF extends through the end of 2020 with minimum payment commitments for each year. We have the right to terminate our commitments for the remaining years at any time in exchange for buyout payments. We have initiated discussions with BNSF regarding an extension through December 2022 to suppor t our increased port capacity for our Asian export business . In arriving at our current agreements, certain termination payments were made in prior years related to prior agreements. These termination payments have been deferred and are being amortized over the remaining life of the current agreement s . As of June 30, 2019 , there was $ 14 million recorded as a deferred asset for these agreements , of which $ 12.4 million and $ 1.6 million, wer e included in Other prepaid and deferred charges and Other assets, respectively , in the Unaudited Condensed Consolidated Balance Sheets. As of December 31, 2018 , there was $ 16.6 million recorded as a deferred asset for these agreemen ts , of which $ 13.4 million and $ 3.2 million, were included in Other prepaid and deferred charges and Other assets, respectively , in the Unaudited Condensed Consolidated Balance Sheets. We incurred $ 32.5 m illion and $ 50.4 million in costs under our export logistics agreements with Westshore and BNSF, including amortization of $ 9.6 million and $ 4.2 million, during the three months ended June 30, 2019 and 2018 , respectively . We incurred $ 61.8 million and $ 102.7 million in costs under our export logistics agreements with Westshore and BNSF, including amortization of $ 13.3 million and $ 8.3 millio n, during the six months ended June 30, 2019 and 2018 , respectively . These costs are included in Cost of product sold in the Unaudited Condensed Statements of Operations and Comprehensive Income (Loss). We had outstanding purchase com mitments related to transportation agreements consisting of the following (in thousands): June 30, December 31, 2019 2018 Services Transportation agreements (1)(2) $ 71,632 $ 80,768 (1) Includes undiscounted port take-or-pay commitments as agreed to in July 201 8 for 2019 -2022 . We have the right to terminate our commitments at any time in exchange for a buyout payment. These amounts are considered minimum payments on services. The per tonne loading charges reflect these advance payments. (2) Includes undiscounted rail take-or-pay commitments as agreed to in January 2018 for 2019 -2020. We have the right to terminate our commitments at any time in exchange for a buyout payment. If we do not meet the required portion of our future nominated tons, there would be incremental liquidated damages due under the agreement.

Impairments

Impairments	6 Months Ended
	Jun. 30, 2019
Impairments
Impairments	6 . Impairments To facilitate the sale of all or substantially all of their assets pursuant to Section 363 of the Bankruptcy Code, the Debtors filed a motion with the Bankruptcy Court to approve a marketing and bidding procedures process, including milestones by which interested parties were required to submit indications of interest and bids for all or a portion of the Debtors’ assets. This motion was approved by the Bankruptcy Court in June 201 9 and during July 2019, the Debtors received indicative bids, all of which indicated that the market value of the Debtor’s assets were significantly lower than their current book value. On August 15, 2019 and August 16, 2019, the Auction was held, and on August 19, 2019, the Bankruptcy Court approved the sale to NTEC subject to the Debtors finalizing and submitting a proposed sale order. See Note 24 for details of the Asset Purchase Agreement and the Winning Bid. As a result of th e Winning B id, wh ich was the primary basis for estimating the forecasted cash flows under the income approach to determine the fair market value of our assets, we recorded an impairment of approximately $ 621 million. $ 618.4 million of the impa irment is related to the Owned and Operated Mines segment, while the Logistics and Related Activities segment account ed for $ 0.5 million of the impairment. The remaining $ 2.1 million is related to Other. The impa irment was comprised of $ 56 8 million of long-lived assets and mineral rights, primarily at our Antelope and Spring Creek mines as well as $ 49.5 million in materials and supplies inventory. The remaining $ 3 .5 million is related to project development costs and right-of-use assets.

Reorganization Items, Net

Reorganization Items, Net	6 Months Ended
	Jun. 30, 2019
Reorganizations [Abstract]
Reorganization text block	7 . Reorganization items, net In accordance with ASC 852, the statement of operations shall portray the results of operations of the reporting entity while it is in Chapter 11. Revenues, expenses (including professional fees), realized gains and losses , and provisions for losses resulting from reorganization and restructuring of the business shall be reported separately as reorganization items. Three Months Six Months Ended Ended June 30, June 30, 2019 2019 Write-off of deferred gain on 2021 Notes (1) $ 53,455 $ 53,455 Gain on settlement of liabilities subject to compromise (2) 77 77 Interest income 6 6 Write-off of debt issuance costs on debt subject to compromise (9,203) (9,203) Professional fees (7,087) (7,087) Other reorganization expenses (58) (58) Reorganization items, net $ 37,190 $ 37,190 See Note 14 for information on the deferred gain. See Note 19 for information on liabilities subject to compromise.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure Abstract
Income Tax Disclosure [Text Block]	8 . Income Taxes Our statutory income tax rate including state income taxes, for the three and six months ended June 30, 2019 and 2018 was approximately 23 %. Our effective tax rate for the three months ended June 30, 2019 and 2018 was 0.0 % and (0.8) %, respectively. Our effective tax rate for the six months ended June 30, 2019 and 2018 was 0.0 % and (0.8) %, respectively. T he difference between our statutory income tax rate s and our effective income tax rate s for the three and six months ended June 30, 2019 and 2018 is primarily the result of the impact of percentage depletion, income tax in the states in which w e do business and changes in our valuation allowance. The elimination of the Alternative Minimum Tax (“AMT”) and the ability to offset our regular tax liability or claim refunds for taxable years 2018 through 2021 for our AMT credits carried forward from prior periods, was a material impact of the TCJA. In M ay 2019, we received $15.8 million in AMT credit refunds. We currently anticipate receipt of an additional approximately $ 15.8 million in AMT credit refunds over the next three years with approximately half of this value realized in 2020. As of June 30, 2019 , we had deferred tax assets principally arising from: AROs, postretirement benefits, contract rights, property, plant, equipment, mineral rights, and net operating loss carry-forwards. As of December 31, 2018 , we had deferred tax assets principally arising from: AROs, postretirement benefits, contract rights, interest deduction carry-forwards, and net operating loss carry-forwards. As management cannot determine that it is more likely than not that we will re alize the benefit of the deferred tax assets, a valuation allowance equal to the net deferred tax asset has been established. As of June 30, 2019 and December 31, 2018 , we had no uncertain tax positions that we expect to have a material impact on the Unaudited Condensed Consolidated F inancial S tatements as a result of tax deductions taken during the year or in prior periods or due to settlements with taxing authorities or lapses of applicable statues of limitations. We are open to federal and sta te tax audits until the applicable statutes of limitations expire. The statute of limitations has expired for all federal and state returns filed for periods ending before 2012.

Equity Method Investments

Equity Method Investments	6 Months Ended
	Jun. 30, 2019
Equity Method Investments And Joint Ventures Abstract
Equity method investments	9 . Equity Method Investments Equity method investments include our 50 % equity investment in Venture Fuels Partnership, a coal marketing company. We have received distributions of $ 1.3 million and $ 1.0 million from the Venture Fuels Partnership during the six months ended June 30, 2019 and 2018 , respectively. Our equity method investments are included in noncurrent Other assets on the Unaudited Condensed Consolidated Balance Sheets a nd had a carrying amount of the following (in thousands): June 30, December 31, 2019 2018 Venture Fuels Partnership $ 2,651 $ 3,040 Other 988 982 Total equity method investments $ 3,639 $ 4,022

Common Stock and Earnings (Loss

Common Stock and Earnings (Loss) Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings (Loss) per Share	10 . Common Stock and Earnings (Loss) per Share Common Stock O n March 26, 2019, we were notified by the NYSE that they had determined our common stock was no longer suitable for listing on the NYSE based on “abnormally low” price levels, pursuant to Section 802.01D of the NYSE Listed Company Manual, and commenced proceedings to delist our common stock. Trading in our common st ock was suspended immediately. Our common stock began trading on the OTC Pink on March 27, 2019 and trades under the symbol “CLDPQ” . To be quoted on the OTC Pink, a market maker must have sponsored the security and comply with SEC Rule 15c2-11 before it can initiate a quote in a specific security. The OTC Pink is a signi ficantly more limited market than the NYSE, and the quotation of our common stock on the OTC Pink may result in a less liquid market available for existing and potential stockholders to trade shares of our common stock. This could further depress the trad ing price of our common stock and could also have a long-term adverse effect on our ability to raise capital. There can be no assurance that any public market for our common stock will exist in the future or that we will be able to relist our common stock on a national securities exchange. In connection with the delisting of our common stock, there may also be other negative implications, including the potential loss of confidence in the Company by suppliers, customers and employees and the loss of institu tional investor interest in our common stock. We expect that our existing common stock will be extinguished following confirmation of a Chapter 11 plan , and existing equity holders are unlikely to receive any consideration in respect of their equity interests. Earnings (Loss) per Share Potential dilutive shares of common stock may include restricted stock units, options, and performance share units issued under our Long Term Incentive Plan (“LTIP”). See Note 18 . We apply the treasury stock method to determine dilution from restricted stock units, options, and performance share units. The following table summarizes the calculation of basic and diluted earnings (loss) per share (in thousands, except per share amounts): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Numerator for calculation of diluted earnings (loss) per share: Net income (loss) $ (609,678) $ (29,872) $ (659,426) $ (37,610) Denominator for basic income (loss) per share – weighted-average shares outstanding 76,508 75,756 76,265 75,544 Dilutive effect of stock equivalents — — — — Denominator for diluted earnings (loss) per share 76,508 75,756 76,265 75,544 Basic earnings (loss) per share $ (7.97) $ (0.39) $ (8.65) $ (0.50) Diluted earnings (loss) per share $ (7.97) $ (0.39) $ (8.65) $ (0.50) For the periods presented, the following items were excluded from the diluted earnings (loss) per share calculation because they were anti-dilutive (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Anti-dilutive stock equivalents 2,450 3,852 2,816 4,048

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2019
Fair Value of Financial Instruments
Fair Value of Financial Instruments	11 . Fair Value of Financial Instruments We use a three-level fair value hierarchy that categorizes assets and liabilities measured at fair value based on the observability of the inputs utilized in the valuation. The levels of the hierarchy, as defined below, give the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. Level 1 is defined as observable inputs such as quoted prices in active markets for i dentical assets. Our Level 1 assets currently include money market funds. Level 2 is defined as observable inputs other than Level 1 prices , includ ing quoted prices for similar assets or liabilities in an active market, quoted prices for identical assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Our Level 2 assets and liabilities include derivative financ ial instruments with fair values derived from quoted prices in over-the-counter markets or from prices received from direct broker quotes. Level 3 is defined as un observable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. We had no Level 3 financial instruments as of June 30, 2019 or December 31, 2018 . The tables below set forth, by level, our financial assets and liabilities that are recorded at fair value in the accompanying Unaudited Condensed Consolidated Balance Sheets (in thousands): Fair Value as of June 30, 2019 Level 1 Level 2 Total Assets Money market funds (1) $ 4,927 $ — $ 4,927 Fair Value as of December 31, 2018 Level 1 Level 2 Total Assets Money market funds (1) $ 28,740 $ — $ 28,740 Liabilities Derivative financial instruments (2) $ — $ 2,386 $ 2,386 Included in Cash and cash equivalents in the Unaudited Condensed Consolidated Balance Sheets along with $ 59.5 million and $ 62.5 million of demand deposits as of June 30, 2019 and December 31, 2018 , respectively. See Note 12 for information on the ( Gain ) loss on derivative financial instruments recognized in the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss ) .

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2019
Derivatives Financial Instruments
Derivatives Financial Instruments	12 . Derivative Financial Instruments WTI Derivatives We use derivative financial instruments, such as swaps and collars , to help manage our exposure to market changes in diesel fuel prices. The derivatives are indexed to the West Texas Intermediate (“WTI”) crude oil price as quoted on the New York Mercantile Exchange. As such, the nature of the derivatives did not directly offset market changes to our diesel costs. Under a swap agreement, if the monthly aver age index price is higher than the swap price, we receive the difference and if the monthly average index price is lower than the swap price, we pay the difference. We currently do not hold any swap agreements. In July 2018, we entered into collar agreements to fix a portion of our forecasted diesel costs for the remainder of 2018 and all of 2019. Under a collar agreement, we pay the difference between the monthly average index price and a floor price if the index price is below the floor, and we receive the difference between the ceiling price and the monthly average index price if the index price is above the ceiling price. No amounts are paid or received if the index price is between the floor and ceiling prices. While we would not receive the full benefit of price decreases beyond the floor price, the collars mitigate the risk of crude oil price increases and thereby incre ased diesel costs that would otherwise have a ne gative impact on our cash flow. During the first quarter of 2019, we closed out our collar agreements. We currently do not hold any collar agreements. Offsetting and Balance Sheet Presentation June 30, 2019 Gross Amounts Recognized Gross Amounts Offset in the Consolidated Balance Sheet Net Amounts Presented in the Consolidated Balance Sheet Assets Liabilities Assets Liabilities Assets Liabilities WTI derivative financial instruments $ — $ — $ — $ — $ — $ — December 31, 2018 Gross Amounts Recognized Gross Amounts Offset in the Consolidated Balance Sheet Net Amounts Presented in the Consolidated Balance Sheet Assets Liabilities Assets Liabilities Assets Liabilities WTI derivative financial instruments $ — $ 2,642 $ — $ — $ — $ 2,642 Derivative Gains and Losses (Gain) loss on derivative financial instruments recognized in the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) were as follows (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 WTI derivative financial instruments $ — $ — $ (1,809) $ — See Note 11 for a discussion related to the fair value of derivative financial instruments.

Inventories, Net

Inventories, Net	6 Months Ended
	Jun. 30, 2019
Inventories
Inventories	13 . Inventories, Net Inventories, net consisted of th e following (in thousands): June 30, December 31, 2019 2018 Materials and supplies $ 66,611 $ 68,519 Less: Obsolescence allowance (50,750) (1,089) Material and supplies, net 15,861 67,430 Coal inventory 1,100 2,610 Inventories, net $ 16,961 $ 70,040 During the second quarter of 2019 , we increased our obsolescence allowance to reflect the fair value of our inventory as determined under the income approach based primarily on cash flows from the Winning Bid. The increase in this allowance was recorded as part of the overall asset impairment taken during the quarter. See Note 6 for further details on the asset impairment.

Senior Notes

Senior Notes	6 Months Ended
	Jun. 30, 2019
Senior Notes
Senior Notes	14 . Senior Notes S enior notes consisted of the following (in thousands): June 30, 2019 Carrying Value (1) Unamortized Discount and Debt Issuance Costs Unamortized Deferred Gain on Forgiven Debt (2) Principal Fair Value (3) 12.00% second lien senior notes due 2021 $ 290,366 $ — $ — $ 290,366 $ 40,651 6.375% senior notes due 2024 56,408 — — 56,408 1,974 Total senior notes $ 346,774 $ — $ — $ 346,774 $ 42,625 December 31, 2018 Carrying Value Unamortized Discount and Debt Issuance Costs Unamortized Deferred Gain on Forgiven Debt Principal Fair Value (3) 12.00% second lien senior notes due 2021 $ 340,688 $ 9,845 $ (60,167) $ 290,366 $ 177,123 6.375% senior notes due 2024 55,685 723 — 56,408 13,538 Total senior notes $ 396,373 $ 10,568 $ (60,167) $ 346,774 $ 190,661 The carrying value of our senior notes has been reclassified to Liabilities subject to compromise in the Unaudited Condensed Consolidated Balance Sheets as of June 30, 2019 . The deferred gain of $60.2 million relating to the 2021 Notes was written off reducing the carrying value to the principal amount. An additional $ 6.7 million in interest was accrued to reflect interest payable at the stated rate of 12%, rather than the troubled debt effective rate of 6.46 % as of June 30, 2019 . T he net amount of $ 53.5 million was recorded as Reorganization items, net in the three and six month ended June 30, 2019 . The fair value of the senior notes was based on observable market inputs, which are considered Level 2 in the fair value hierar chy. See Note 11 for further information on Level 2 fair value measurements. CPE Resources, a wholly owned subsidiary of the Company, elected not to make an interest payment under its 2024 Notes of approximately $ 1.8 million, which was due on March 15, 2019. The 2024 Notes Indenture provided a 30-day grace period that extended the last date to make the interest payment to April 14, 2019 before an event of default would occur under the 2024 Notes Indenture. As a resu lt of CPE Resources’ decision not to make the interest payment by April 14, 2019, an event of default occurred under the 2024 Notes Indenture. CPE Resources elected not to make an interest payment obligation under the 2021 Notes of approximately $ 17.4 mi llion, which was due on May 1, 2019. The 2021 Notes Indenture provided a 30-day grace period that extended the latest date for making this interest payment to May 31, 2019, before an event of default would occur under the 2021 Notes Indenture. The filin g of the Bankruptcy Petitions on May 10, 2019, constituted an event of default that accelerated our obligations under the documents governing each of our 2024 Notes and 2021 Notes. Pursuant to Section 362 of the Bankruptcy Code, the filing of the Bankruptc y Petitions automatically stayed most actions against the Debtors, including actions to collect indebtedness incurred prior to the Petition Date or to exercise control over the Debtors’ property. Subject to certain exceptions under the Bankruptcy Code, th e filing of the Debtors’ Chapter 11 Cases also automatically stayed the continuation of most legal proceedings or the filing of other actions against or on behalf of the Debtors or their property to recover on, collect or secure a claim arising prior to th e Petition Date or to exercise control over property of the Debtors’ bankruptcy estates, unless the Bankruptcy Court modifies or lifts the automatic stay as to any such claim. Notwithstanding the general application of the automatic stay described above, governmental authorities may determine to continue actions brought under their police and regulatory powers. The 2021 Notes were issued with joint and several guarantees by CPE Inc. and by all of our existing and future domestic restricted subsidiaries, a nd secured by second-priority liens on substantially all of our assets. The 2024 Notes were issued with joint and several guarantees by CPE Inc. and by all of our existing and future domestic restricted subsidiaries. The termination of the Amended Credit Agreement in November 2018 may have resulted in a release of the guarantees granted under the 2024 Notes Indenture and the guarantees and security interests granted under the 2021 Notes Indenture, in each case by all of our existing and future domestic re stricted subsidiaries. In connection with the Amended and Restated Support Agreement, the Company agreed to reaffirm the liens and guarantees under the 2021 Notes and the guarantees under the 2024 Notes. In conjunction with the filing of the Debtors’ Chapter 11 Cases, debt issuance costs of $9.2 million were written off and recorded to Reorganization items, net on the Unaudited Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) for the three and six months ended June 30, 2019 . On June 12, 2019, the Company launched a tender offer providing eligible holders of 2021 Notes the opportunity to participate as a lender under the DIP Credit Agreement on a pro rata basis up to such holder’s percentage ownership of the outstanding 2021 Notes, and to exchange, or “roll-up” a principal amount of their 2021 Notes equal to 80% of their commitments as a lender under the DIP Credit Agreement for an equal amount of Roll-Up Loans under the D IP Credit Agreement. The transactions contemplated by the tender offer closed on August 1, 2019. The Non-Backstop Lenders subscribed for the assignment from the Backstop Lenders of approximately $3.8 million of New Money Loans, and the Non-Backstop Lende rs and Backstop Lenders exchanged a total of $28 million of their 2021 Notes for Roll-Up Loans.

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Lessee Disclosure [Abstract]
Leases Of Lessee Disclosure [Text Block]	15 . Leases Leasing Activities We have operating leases related to office space, railcars, and land with remaining lease terms ranging from less than two years to approximately 27 years. In total, our operating leases were not material to our Unaudited Condensed Consolidated Balance Sheets, and required no significant judgments . As these leases do not provide an implicit discount rate, we calculated the discount rate using various inputs such as the interest rate on our 2021 Notes adjusted for fair value, and the credit curve for CCC rated companies. Some of our leases have renewal options. For purposes of calculating the right-of-use asset and lease liability, we have assumed we will not exercise those renewal options. Our office space leas e includes common area maintenance, which is considered a non-lease component. These costs are variable in nature and as such we have excluded them from the calculation of the right-of-use asset and lease liability. Our leases related to office space and land are included in the Owned and Operated Mines segment, while the railcar lease is part of our Logistics and Related Activities segment. We lease various equipment for use in our mining operations. This equipment was previously classified as a capital lease under ASC 840, and capitalized on the Unaudited Condensed Consolidated Balance Sheets. Under ASC 842, these leases are classified as finance leases as ownership transfers at the end of the lease term. These leases are included in the Owned and Oper ated Mines segment. Weighted-average information related to our operating and finance leases as of June 30, 2019 was as follows: Lease Term Weighted-average remaining lease term - finance leases 1.1 years Weighted-average remaining lease term - operating leases 3.3 years Discount Rate Weighted-average discount rate - finance leases 4.3 % Weighted-average discount rate - operating leases 18.4 % The components of our expenses related to our leases for the three and six months ended June 30, 2019 were as follows (in thousands): Three Months Six Months Ended Ended June 30, June 30, 2019 2019 Finance Lease Cost Amortization of right-of-use assets $ 280 $ 563 Interest expense on finance lease liabilities 19 46 Operating Lease Cost Lease expense 259 531 Impairment of right-of-use asset — 104 Short-term Lease Cost Short-term lease cost 32 64 Total lease cost $ 590 $ 1,308 Supplemental balance sheet information related to our leases as of June 30, 2019 were as follows (in thousands): Operating Leases Other assets (noncurrent) (1) $ — Liabilities subject to compromise (current portion) $ 943 Liabilities subject to compromise (noncurrent portion) 481 Total operating lease liabilities $ 1,424 Finance Leases Property, plant, and equipment $ 13,967 Accumulated amortization (10,265) Property, plant and equipment, net $ 3,702 Other liabilities (current) $ 1,556 Other liabilities (noncurrent) 181 Total finance lease liabilities $ 1,737 During the second quarter of 2019, we recorded an impairment of our right-of-use assets to reflect the fair value as determined under the income approach based primarily on cash flows from the Winning Bid. See Note 6 for further details on the asset impairment. Maturity of our lease liabilities as of June 30, 2019 were as follows (in thousands): Operating Leases Finance Leases 2019 $ 515 $ 846 2020 937 871 2021 109 63 2022 13 — 2023 13 — Thereafter 370 — Total 1,957 1,780 Less: interest 533 43 Total principal payments 1,424 1,737 Less: current portion 943 1,556 Lease obligations, net of current portion $ 481 $ 181 As we adopted ASC 842 as of January, 1, 2019, prior period information continues to be reported under ASC 840 . As such, information regarding balances related to our leasing activities in these prior periods is included below. Operating Leases The minimum rental commitments under non-cancelable operating leases, with lease terms in excess of one year subsequent to December 31, 2018 , were as follows (in thousands): 2019 $ 1,525 2020 1,446 2021 201 2022 13 2023 13 Thereafter 370 Finance Leases Assets under finance lease consisted of the following as of December 31 , 2018 (in thousands): Property, plant and equipment $ 13,967 Accumulated amortization (8,987) Property, plant and equipment, net $ 4,980 Our finance equipment lease obligations are included in Other liabilities . Future payments for these obligations as of December 31, 2018 were as follows (in thousands): 2019 $ 1,711 2020 858 2021 28 2022 — 2023 — Total 2,597 Less: interest 91 Total principal payments 2,505 Less: current portion 1,633 Lease obligations, net of current portion $ 872 Interest on the variable rate finance leases is imputed based on the one-month LIBOR plus 1.95% for a rate of 4.41 % as of December 31, 2018 . Due to the variable nature of the imputed interest, fair value is equal to carrying value. Federal Coal Lease Obligations Our federal coal lease obligations consist of obligations payable to the Bureau of Land Management of the U.S. Department of the Interior for the West Antelope II South lease modification. Leases of this nature are excluded from the scope of ASC 842 as they represent a lease for natural resources. The future payments for our federal coal lease obligations are $ 0.6 million per year through 2022. The balance of our federal coal lease obligations is $ 1.4 million a s of June 30, 2019 , and has been reclassified to Liabilities subject to compromise in the Unaudited Condensed Consolidated Balance Sheets as of June 30, 2019 .

Other Obligations

Other Obligations	6 Months Ended
	Jun. 30, 2019
Other Obligations
Other Obligations	16 . Other Obligations Debtor-in-Possession Financing See Note 1 for a description of our DIP Credit Agreement. There was $ 10 million funded to the escrow account under the DIP Credit Agreement as of June 30, 2019 . As of June 30, 2019 , the Debtors had drawn on $ 4 million of this balance, leaving $ 6 million remaining in escrow. As of June 30, 2019 , there was $ 11.3 million outstanding under the DIP Credit Agreement, including interest and fees. A/R Sec uritization Program On May 24, 2018, the A/R Securitization Program was amended to extend the term of the A/R Securitization Program to May 24, 2021 from January 23, 2020. All other terms of the program remained substantially the same. The A/R Securitiz ation Program allows for a maximum borrowing capacity of $ 70 million. The borrowing capacity is limited by eligible accounts receivable (as defined under the terms of the A/R Securitization Program), calculated on a daily basis, and will fluctuate from da y to day. The borrowing capacity is reduced by the undrawn face amount of letters of credit issued and outstanding under the A/R Securitization Program . As of June 30, 2019 , we had $ 23.1 million of borrowing capacity under th e A/R Securitization Program, which was less than the undrawn face amount of letters of credit outstanding under the A/R Securitization Program of $ 25.7 million. The $ 2.6 million difference between the borrowing capacity and t he undrawn face amount of the letters of credit outstanding was cash-collateralized into a restricted cash account in early July 2019, thus bringing the borrowing capacity to zero as of June 30, 2019 . As of December 31, 2018 , there was a $ 4.4 mi llion deficit between the borrowing capacity and the undrawn face amount of letters of credit, which was cash-collateralized into a restricted cash account in early January 2019. There were no borrowings outstanding under the A/R Securitization Program as of June 30, 2019 or December 31, 2018 . Our A/R Securitization Program supports the current collateral requirements associated with outstanding third-party surety bonds that primarily secure the performance of our reclamation and lease obligati ons. On March 14, 2019, the Company entered into a Forbearance Agreement (the “Forbearance Agreement”) by and among Cloud Peak Energy Receivables LLC, CPE Resources and PNC Bank, National Association, as administrator, relating to the A/R Securitization Pr ogram, which provided that PNC Bank, National Association would not exercise any of its remedies upon a default under the A/R Securitization Program based on the existence of substantial doubt regarding our ability to continue as a going concern. Pursuant to the Forbearance Agreement, the forbearance period would have terminated on the earlier of (i) April 14, 2019 and (ii) the date on which any additional events of default may occur, as specified therein. On May 15, 2019, we entered into a Second Amended and Restated Receivables Purchase Agreement (the “Receivables Purchase Agreement Amendment”), by and among Cloud Peak Energy Receivables LLC (“CPE Receivables”), CPE Resources, the various Conduit Purchasers and Related Committed Purchasers (collectively, the “Purchasers”), LC Participants and Purchaser Agents from time to time party thereto, PNC Bank, National Association, as Administrator (the “Administrator”), and PNC Capital Markets LLC, as Structuring Agent. Prior to entering into the Receivables Purc hase Agreement Amendment, it was approved by the Court on May 14, 2019. Under the terms of the A/R Securitization Program, eligible trade receivables consist of certain trade receivables from certain of the Company’s operating subsidiaries. The amount avai lable with respect to the receivables sold into the A/R Securitization Program is subject to customary limits and reserves, including reserves based on customer concentration and prior past due balances. Of the eligible pool of receivables sold to CPE Rece ivables, undivided interests in only a portion of the pool are sold to the Purchasers under the facility, subject to a $35 million purchase limit, which was reduced from $70 million under the A/R Securitization Program prior to the Receivables Purchase Agr eement Amendment. Although the Purchasers in the program bear the risk of non-payment of purchased receivables, CPE Resources has agreed to indemnify the Purchasers, Purchaser Agents, Administrator and other secured parties with respect to various matters, including any defaults by CPE Resources or its operating subsidiaries under the documents relating to the A/R Securitization Program, and may be required to repurchase receivables which do not comply with the requirements of the program. CPE Resources ser vices the receivables sold into the A/R Securitization Program. The Purchasers under the A/R Securitization Program will be entitled to receive payments reflecting a specified discount on amounts funded thereunder calculated on the basis of the commercial paper rate or alternate rate, as applicable. The commercial paper rate, which is applicable to the extent a Purchaser issues commercial paper to fund its purchases of receivables, is a rate equivalent to the weighted average cost incurred in connection wi th the issuance of such commercial paper. If the commercial paper rate is not applicable, the alternate rate will apply. The alternate rate is equal to 2.00% plus (i) one month LIBOR (subject to a 0% floor) or, (ii) if LIBOR is unavailable, the daily ave rage base rate which is defined as the higher of either the prime rate or the federal funds rate plus 50 basis points. CPE Receivables will pay fees to the Administrator and Purchaser, including paying (i) the Administrator a structuring fee, (ii) each of the Purchasers facility fees and program fees and (iii) letter of credit fees to each letter of credit participants. The Receivables Purchase Agreement Amendment contains representations and warranties and affirmative, negative and financial covenants cus tomary for financings of this type. The Receivables Purchase Agreement Amendment includes customary termination events for facilities of this type (with customary grace periods, if applicable), including termination events that relate specifically to certa in aspects of the Chapter 11 Cases. Liquidity We had no availability for borrowing under the A/R Securitization Program as of June 30, 2019 . Our total liquidity, which includes cash and cash equivalents and undrawn funding under the DIP Credit Agreement , was $ 70.4 million as of June 30, 2019 . Debt Issuance Costs There were $ 1.1 million and $ 1.0 million of unamortized debt issuance costs as of June 30, 2019 and December 31, 2018 , respectively, related to the A/R Secu ritization Program (part of a non-debtor subsidiary) included in noncurrent Other assets . Debt issuance costs of $ 0.2 million were written off in the six months ended June 30, 2019 related to the Receivable Purchase Agreement Amendment.

Postretirement Medical Plan

Postretirement Medical Plan	6 Months Ended
	Jun. 30, 2019
Postretirement Medical Plan
Postretirement Medical Plan	17 . Postretirement Medical Plan We maintain an unfunded postretirement medical plan to provide certain postretirement medical benefits to eligible employees. In August 2018, we communicated the termination of our postretirement medical plan, effective January 1, 2019, to our employees. Employees who retire on, or after, January 1, 2019 will not be eligible for postretirement benefits. As part of the postretirement termination, we provided contributions for the remainder of 2018 and a lump-su m contribution for 2019 benefits to all eligible retirees. An additional non-cash gain of $3.5 million will be released ratably through the plan termination date of December 31, 2019. Net periodic postretirement benefit costs included the following compo nents (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ — $ 197 $ — $ 394 Interest cost — 220 — 440 Amortization of prior service cost (credit) — (1,837) — (3,675) Postretirement medical plan termination (gain) loss (1,755) — (3,510) — Net periodic benefit cost (credit) $ (1,755) $ (1,420) $ (3,510) $ (2,841)

Equity-Based Compensation

Equity-Based Compensation	6 Months Ended
	Jun. 30, 2019
Equity-Based Compensation
Equity-Based Compensation	18 . Equity-Based Compensation Our LTIP permits awards to our employees and eligible non-employee directors, which we generally grant in the first quarter of each year. No LTIP awards were granted during the six months ended June 30, 2019 . The LTIP allows for the issuance of equity-based compensation in the form of restricted stock, restricted stock units, options, stock appreciation rights, dividend equivalent rights, performance awards, and share awards. As of June 30, 2019 , shares available for issuance under the LTIP were approximately 3.7 million shares. Generally, each form of equity-based compensation awarded to eligible employees cliff vests on the third anniversary of the grant date, subje ct to meeting any applicable performance criteria for the award. However, the awards will pro-rata vest sooner if an employee terminates employment with or stops providing services to us because of death, “disability,” “redundancy” or “retirement” (as suc h terms are defined in the award agreement or the LTIP, as applicable), or if an employee subject to an employment agreement is terminated by us for any reason other than for “cause” or leaves for “good reason” (as such terms are defined in the relevant em ployment agreement). In addition, the awards will fully vest if an employee is terminated without cause (or leaves for good reason, if the employee is subject to an employment agreement) within two years after a “change in control” (as such term is define d in the LTIP) occurs. The restricted stock units granted to our directors generally vest upon their resignation or retirement (except for a removal for cause) or upon certain events constituting a “change in control” (as such term is defined in the award agreement). They will pro-rata vest if a director resigns or retires within one year of the date of grant. Restricted Stock Units We have granted restricted stock units under the LTIP to eligible employees and non-employee directors. A s ummary of restricted stock unit award activity is as follows (in thousands, except per share amounts): Weighted-Average Grant-Date Fair Value Number of Shares (per share) Non-vested units as of January 1, 2019 2,861 $ 3.34 Granted — $ — Forfeited (57) $ 3.46 Vested (1,181) $ 2.00 Non-vested units as of June 30, 2019 1,623 $ 4.31 As of June 30, 2019 , unrecognized compensation cost related to restricted stock awards was $ 1.5 million, which will be recognized over a weighted-average period of 1.4 years prior to vesting , which is included within Additional paid-in capital in our Unaudited Condensed Consolidated Balance Sheets. These awards are ultimately delivered in common stock and are classified as equity awards. Performance Share Units Performance share units repre sent the right to receive a number of shares of common stock (or the equivalent cash value thereof) based on the achievement of targeted performance levels related to pre-established total stockholder return goals over a three-year period, and pay out may range from 0 % to 200 % of the targeted share number. In previous years, the performance share units were settled in shares of common stock and the grant date fair value of the awards was calculated using a Monte Carlo simulation and amortized over the performance period. The 2016 grants were expected to be settled in cash upon any vesting in March 2019, and therefore, were accounted for as a liability award and were included within Accru ed expenses in the Unaudited Condensed Consolidated Balance Sheets and marked to market on a quarterly basis. This award did not achieve its performance target related to total shareholder return and therefore the payout was zero. As such, all compensati on expense associated with the 2016 PSUs was reversed in December 2018. The weighted-average grant date fair values of the performance share units granted during the year ended December 31, 2018 w as $ 4.05 per share . As of June 30, 2019 , $ 2.9 million of unrecognized compensation cost, which represents the unvested portion of the fair market value of performa nce share units granted, is expected to be recognized over a weighted-average vesting period of 1.4 years. A summary of performance share unit award activity is as follows (in thousands, except per share amounts): Weighted-Average Grant-Date Fair Value Number of Shares (per share) Non-vested units as of January 1, 2019 3,928 $ 3.33 Granted — $ — Forfeited (78) $ 4.29 Canceled (2,075) $ 1.95 Non-vested units as of June 30, 2019 1,775 $ 4.90

Liabilities Subject to Compromi

Liabilities Subject to Compromise	6 Months Ended
	Jun. 30, 2019
LiabilitiesSubjectToCompromiseDisclosuresAbstract
Liabilities Subject To Compromise [Text Block]	19 . Liabilities Subject to Compromise Liabilities subject to compromise (“LSTC”) represent liabilities incurred prior to the Chapter 11 filing that are unsecured or under-secured. These liabilities are reported at the estimated allowed claim amount, but are subject to adjustment through the Chapter 11 bankruptcy process and therefore have at least a possibility of not being repaid at the full claim amount. Furthermore, as the bankruptcy process continues, circumstances may arise that m ay change the classification of LSTC to liabilities not subject to compromise or vice versa. Generally, actions to enforce or otherwise effect payment of pre-petition liabilities are stayed. Liabilities subject to compromise consist of the following (in thousands): June 30, 2019 Senior notes $ 346,774 Accounts payable 22,949 Royalties and production and property taxes 59,328 Accrued expenses 28,445 Federal coal lease obligations 1,404 Other liabilities 5,469 Total Liabilities subject to compromise $ 464,369

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies
Commitments and Contingencies	20 . Commitments and Contingencies Commitments Purchase Commitments (1) We had outstanding purchase commitments consisting of the following (in thousands): June 30, December 31, 2019 2018 Capital Commitments Equipment $ 3,689 $ 1,861 (1) See Note 5 for information regarding Transportation Commitments. Contingencies Litigation Administrative Appeals of the BLM’s Approval of the West Antelope II South Lease Modification Background —On February 1, 2, and 5, 2018, the Powder River Basin Resource Council (“PRBRC”), the Sierra Club, and WildEarth Guardians (“WildEarth”), respectively, filed separate appeals with the Interior Board of Land Appeals (“IBLA”) challenging the Deputy State Wyoming BLM Director’s November 11, 20 17 decision, which was publicly noticed on Bureau of Land Management’s (“BLM”) website on January 5, 2018 (“2018 BLM Decision”), to approve Antelope Coal LLC’s (“Antelope Coal”) proposed modification of Antelope Coal’s West Antelope II South (“WAII South”) lease. Antelope Coal is a 100% owned subsidiary of Cloud Peak Energy. The 2018 BLM Decision that is the subject of all three appeals approves the proposed amendment of WAII South lease. This lease modification, which was entered into on February 1, 201 8, by BLM and Antelope Coal, adds coal underlying nearly 857 surface acres to Antelope Coal’s existing federal leases. PRBRC, the Sierra Club, and WildEarth have asked the IBLA to vacate the 2018 BLM Decision and direct the BLM to prepare additional envir onmental analysis on the impacts of the lease modification. The 2018 BLM Decision was issued after a previous August 15, 2014 decision (“2014 BLM Decision”) had been set aside by the IBLA following previous administrative appeals filed by PRBRC, WildEarth, and the Sierra Club. On February 7, 2017, the IBLA issued a decision setting aside the 2014 BLM Decision to issue the WAII South lease modification and remanding that decision to BLM on the narrow ground that the Wyoming High Plains District Manager lack ed the appropriate delegation of authority to approve such a leasing decision. The IBLA specifically declined to address the merits of WildEarth’s and PRBRC’s claims challenging whether BLM’s underlying environmental analysis was sufficient to support the agency’s lease modification decision. On April 10, 2017, BLM filed a petition with the Director of the Department of Interior’s Office of Hearings and Appeals (the “OHA Director”) asking the OHA Director to reverse the IBLA’s February 7, 2017 decision an d remand to the IBLA with instructions to decide the merits of the underlying WildEarth and PRBRC appeals. On September 11, 2017, after full briefing by the parties, the OHA Director denied BLM’s Petition for OHA Director Review thereby concluding the app eals and giving full force and effect to the IBLA’s February 7, 2017 order remanding the matter to BLM and providing BLM with broad discretion on how to proceed. Upon remand, the BLM reapproved the WAII South lease modification through the 2018 BLM Decisi on. Intervention by Cloud Peak Energy and State of Wyoming— On February 16 and March 5, 2018, Antelope Coal and the State of Wyoming, respectively, moved to intervene in the PRBRC, WildEarth, and Sierra Club appeals as respondents to defend the 2018 BLM De cision. On April 10, 2018, the IBLA granted both motions to intervene. Current Schedule . On March 21, 2018, BLM filed a Motion to Dismiss the Sierra Club appeal due to the Sierra Club’s failure to file a St atement of Reasons by the briefing deadline. On February 27 and March 5, 2018, PRBRC and WildEarth, respectively, each filed a Statement of Reasons in their appeals. On March 29, March 30, and April 2, 2018, the State of Wyoming, BLM, and Antelope Coal, respectively, filed Answer briefs in the PRBRC appeal. On April 3, 5, and 9, 2018, the State of Wyoming, BLM, and Antelope Coal, respectively, filed Answer briefs in the WildEarth appeal. On April 11, 2018, PRBRC filed a reply brief and on April 12, 2018 , BLM filed a clarification to PRBRC’s Reply Brief. On June 6, 2018, the IBLA denied BLM’s motion to dismiss Sierra Club’s appeal and instead rejected Sierra Club’s appeal on the merits and affirmed the underlying 2018 BLM’s Decision. The IBLA has not ye t ruled on the PRBRC or WildEarth appeals. We believe the PRBRC and WildEarth pending appeals challenging the BLM’s West Antelope II South lease modification Decision Record are without merit. Nevertheless, if the appellants’ claims are successful, the t iming and ability of Cloud Peak Energy to mine the coal underlying the lease modification surface acres could be materially adversely impacted. We are unable to estimate a loss or range of loss for this contingency because (1) the challenges do not seek m onetary relief, (2) the nature of the relief sought is to require the regulatory agency to address alleged deficiencies in complying with applicable regulatory and legal requirements and (3) even if the challenges are successful in whole or in part, the IB LA has broad discretion in determining the nature of the relief ultimately granted. WildEarth’s Regulatory Challenge to OSM’s Approval Process for Antelope Mine Plan Background— On September 15, 2015, WildEarth filed a complaint in the Colorado District Court challenging the Department of Interior’s and Office of Surface Mining Reclamation and Enforcement’s (collectively, “OSM”) approvals of mine plans for four different coal mines, one of which is located in Colorado and three of which are located in Wyo ming. The challenged approvals included one mine plan modification that was issued to Antelope Coal for the Antelope Mine in Wyoming. The plaintiff seeks to vacate existing, required regulatory approvals and to enjoin mining operations at Antelope Mine. Intervention by Cloud Peak Energy and Others —In November and December of 2015, the State of Wyoming and all the operators of the mines whose mine plans are being challenged—Antelope Coal, New Mexico Coal Resources, LLC, Bowie Resources, LLC, and Thunder Ba sin Coal, L.L.C., moved to intervene as Defendants to defend the challenged mine plans. On February 18, 2016, the Colorado District Court granted all the parties’ intervention motions. Current Schedule —On November 25, 2015, the OSM filed a motion to sever WildEarth’s complaint and transfer those claims against the two Wyoming mines (Antelope and Black Thunder) to the District of Wyoming and the New Mexico mine (El Segundo) to the District of New Mexico. Each of the prospective intervenors filed conditiona l responses in support of OSM’s transfer motion, and WildEarth filed an opposition to OSM’s transfer motion. On June 17, 2016, the Colorado District Court granted OSM’s motion to sever and transfer WildEarth’s claims against the Antelope and Black Thunder mine plans to the District of Wyoming and the El Segundo mine plan to the District of New Mexico. The challenges against the Antelope and Black Thunder mine plans, which are docketed as separate cases, have both been assigned to Judge Johnson of the Dist rict of Wyoming. Because Antelope Coal and Wyoming had each been granted intervention by the Colorado District Court, the Wyoming District Court acknowledged both parties as Intervenor-Defendants after WildEarth’s challenge to the Antelope Mine was transf erred to the District of Wyoming. On October 7, 2016, OSM filed its administrative record for the case challenging the Antelope mine plan. On October 21, 2016, WildEarth filed a motion to supplement the administrative record with three administrative doc uments prepared by other federal agencies. On November 4, 2016, OSM and Antelope Coal each filed opposition briefs. On December 1, 2016, after full briefing, the court denied WildEarth’s motion to supplement the record. WildEarth filed its opening merit s brief on January 27, 2017. Opposition briefs by OSM, Antelope Coal, and the State of Wyoming were filed April 5, 2017. On June 2, 2017, WildEarth filed its reply brief. On August 22, 2017 and September 20, 2017, WildEarth filed two separate notices of supplemental authority. OSM and Antelope Coal each filed responses to WildEarth’s first notice on September 6, 2017 and September 21, 2017, respectively. Antelope Coal and the State of Wyoming filed a joint response to WildEarth’s second notice on Octob er 27, 2017. The merits briefing has been completed and the parties are awaiting a decision from the court. On May 21, 2019, Antelope Coal filed a Suggestion of Bankruptcy informing the court that Antelope Coal had filed a voluntary petition in the Bankruptcy Court on May 10, 2019 seeking relief under Chapter 11 of the Bankruptcy Code and, as a result, the case was automatically stayed under section 362(a) of the Bankruptcy Code. We believe W ildEarth’s challenge is without merit. Nevertheless, if WildEarth’s claims against OSM’s approval of the Antelope mine plan modification are successful, any court order granting the requested relief could have a material adverse impact on our shipments, f inancial results and liquidity, and could result in claims from third parties if we are unable to meet our commitments under pre-existing commercial agreements as a result of any required reductions or modifications to our mining activities. We are unable to estimate a loss or range of loss for this contingency because (1) the challenge does not seek monetary relief, (2) the nature of the relief sought is to require the regulatory agency to address alleged deficiencies in complying with applicable regulato ry and legal requirements and (3) even if the challenges are successful in whole or in part, the court has broad discretion in determining the nature of the relief ultimately granted. WildEarth’s Regulatory Challenge to OSM’s Approval Process for Spring Cr eek Mine Plan Background— On June 8, 2017, WildEarth and the Montana Environmental Information Center (“MEIC”) filed a complaint in the Montana District Court challenging OSM’s re-approval of a mine plan modification that was issued to Cloud Peak Energy fo r the Spring Creek Mine in Montana. WildEarth and MEIC seek to vacate existing, required regulatory approvals and to enjoin mining operations at the Spring Creek Mine. Intervention by Spring Creek Coal— On August 31, 2017, Spring Creek Coal LLC moved to intervene in the WildEarth and MEIC’s challenge to the mine plan. On September 26, 2017, the court granted Spring Creek Coal’s intervention motion. Current Schedule — OSM answered the plaintiffs’ complain t on August 24, 2017. OSM lodged the administrative record with the court and served the record on all parties on January 17, 2018. Plaintiffs filed their motion for summary judgment on April 6, 2018. Federal Defendants filed their response and cross mo tion for summary judgment on June 1, 2018; and Spring Creek filed its opposition and cross motion on June 6, 2018. Plaintiffs filed their reply brief on June 29, 2018 and the reply briefs for the Federal Defendants and Spring Creek were filed on July 23, 2018 and July 25, 2018, respectively. On February 11, 2019, Magistrate Judge Cavan issued his Findings of Fact and Recommendations of Law (“Magistrate’s Order”) finding that OSM had failed to fully analyze the environmental impacts of approving the Spring Creek mining plan. He did not recommend vacatur of the current mine plan, but instead recommended that OSM be given 240 days to prepare a supplemental environmental analysis to address several alleged deficiencies while the current mine plan remains in e ffect. On March 21, 2019, the parties filed their briefs with objections to the Magistrate’s Order with District Judge Watters. The parties all filed their responses to the other parties’ objections with District Judge Watters on April 22, 2019. The bri efing is now completed and the parties are awaiting a decision from the court. On May 21, 2019, Spring Creek filed a Suggestion of Bankruptcy informing the court that Spring Creek had filed a voluntary petition in the Bankruptcy Court on May 10, 2019 seeking relief under Chapter 11 of the Bankruptcy Code and, as a result, the case was automatically stayed under section 362(a) of the Bankruptcy Code. On June 17, 2019, Judge Watters issued an o rder staying the case. We believe WildEarth’s and MEIC’s challenge is without merit. Nevertheless, if WildEarth’s and MEIC’s claims against OSM’s approval of the Spring Creek mine plan modification are successful, any court order granting the requested re lief could have a material adverse impact on our shipments, financial results and liquidity, and could result in claims from third parties if we are unable to meet our commitments under pre-existing commercial agreements as a result of any required reducti ons or modifications to our mining activities. We are unable to estimate a loss or range of loss for this contingency because (1) the challenge does not seek monetary relief, (2) the nature of the relief sought is to require the regulatory agency to addre ss alleged deficiencies in complying with applicable regulatory and legal requirements and (3) even if the challenges are successful in whole or in part, the court has broad discretion in determining the nature of the relief ultimately granted, including w hether to adopt in whole or in part Magistrate Judge Cavan’s recommendation that the current mine plan should remain in place while OSM prepares a supplemental environmental analysis. WildEarth’s Appeal of OSM Decision Denying Request for Informal Review o f Inspection Request at Spring Creek Mine . Background —On April 23, 2019, WildEarth filed an appeal with the IBLA challenging OSM’s denial of WildEarth’s request that OSM inspect and issue a cessation order to Spring Creek Mine alleging that OSM should not permit Spring Creek to continue mining coal from a federal lease that WildEarth believes was improperly issued by the BLM ten years ago. OSM had previously denied two previous requests by WildEarth (one to the local OSM office and another to the Western R egional OSM Director) asking for the same relief. OSM rejected WildEarth’s request on the basis that there was no reason to believe any violation had occurred at the Spring Creek Mine. Current Schedule —On May 13, 2019, WildEarth filed its Statement of Rea sons setting forth the factual and legal basis for its appeal. On May 21, 2019, Spring Creek filed a Notice of Automatic Stay informing the IBLA that Spring Creek had filed a voluntary petition in the Bankruptcy Court on May 10, 2019 seeking relief under Chapter 11 of the Bankruptcy Code and, as a result, the appeal was automatically stayed under section 362(a) of the Bankruptcy Code. On June 3, 2019, WildEarth filed a Response to Spring Cree k’s Notice in which WildEarth maintained that the automatic stay did not apply to this appeal. On July 1, 2019, Spring Creek filed a reply to WildEarth’s Response. On July 19, 2019, the IBLA issued an Order holding that the appeal was exempt from the aut omatic stay and directing all respondents (including Spring Creek) to file their Answers (response briefs) to WildEarth’s Statement of Reasons by August 8, 2019. On August 8, 2019, the IBLA extended the deadline for all respondents to file their Answers u ntil August 23, 2019. All the respondents (including Spring Creek) filed their Answers on August 23, 2019. We believe the WildEarth appeal challenging OSM’s denial of WildEarth’s inspection and cessation request are without merit. Nevertheless, if WildEa rth’s appeal is successful, the timing and ability of Cloud Peak Energy to mine the coal underlying the affected lease at the Spring Creek Mine could be materially adversely impacted. We are unable to estimate a loss or range of loss for this contingency because (1) WildEarth has not yet set forth the factual and legal basis of its appeal and has not yet pled any specific request for relief, (2) the appeal does not seek monetary relief, and (3) even if the appeal is successful in whole or in part, the IBLA has broad discretion in determining the nature of the relief ultimately granted. California Climate Change Litigation Background —On July 17, 2017, three California local governments filed separate but largely identical complaints in California Superior Court, naming numerous fossil fuel companies as defendants (together, the “California Climate Change Litigation”). The Plaintiffs are the County of San Mateo, the County of Marin, and the City of Imperial Beach. Defendants include Rio Tinto PLC, Rio Tinto LTD, Rio Tinto Energy America Inc., Rio Tinto Minerals Inc., Rio Tinto Services Inc., Chevron Corp., Chevron U.S.A. Inc., ExxonMo bil Corp, BP P.L.C., BP America, Inc., Royal Dutch Shell Company LLC, Citgo Petroleum Corp., ConocoPhillips, ConocoPhillips Company, Phillips 66, Peabody Energy Corp., Total E&P USA Inc., Total Specialties USA Inc., Arch Coal, Inc., ENI S.p.A., ENI Oil & G as Inc., Statoil ASA, Anadarko Petroleum Corp., Occidental Petroleum Corp., Repsol S.A., Repsol Energy North America Corp., Repsol Trading USA Corp., Marathon Oil Company, Marathon Oil Corporation, Marathon Petroleum Corp., Hess Corp., Devon Energy Corp., Devon Energy Production Company, L.P., Encana Corp., and Apache Corp. Cloud Peak Energy is not a named defendant. By way of summary only, Plaintiffs allege that defendants knowingly contributed to GHG emissions through the production and sale of fossil fu els that have adversely impacted the environment, thereby creating financial liabilities for the plaintiffs. Plaintiffs also allege that defendants engaged in a coordinated effort to conceal and deny their own knowledge of those climate change threats, di scredit scientific evidence and create doubt in the minds of customers, consumers, regulators, the media, journalists, teachers and the public about the consequences of the impacts of their fossil fuel pollution. Based on these allegations, plaintiffs ass ert that defendants are liable under various causes of action including public nuisance, failure to warn, design defect, private nuisance, negligence, and trespass. Plaintiffs seek unspecified compensatory damages, equitable relief to abate the alleged nu isances, attorneys’ fees, punitive damages, disgorgement of profits, costs of suit and other relief as the court may deem proper. Indemnity Sought From Cloud Peak Energy by Rio Tinto —In August 2017, Cloud Peak Energy received a notice from various Rio Tint o entities, including Rio Tinto Energy America Inc., Rio Tinto Minerals Inc., and Rio Tinto Services Inc., seeking indemnification from Cloud Peak Energy for liabilities in connection with the California Climate Change Litigation. Cloud Peak Energy entere d into various agreements with Rio Tinto and its affiliates in connection with the 2009 IPO and separation from Rio Tinto. Under the Master Separation Agreement, Cloud Peak Energy agreed to indemnify Rio Tinto for certain liabilities relating to Cloud Pea k Energy’s business conducted prior to and after the closing of our separation from Rio Tinto, which may potentially include liabilities in connection with the California Climate Change Litigation. Current Schedule – On July 17, 2017, Plaintiffs filed th eir lawsuits in the Superior Court of the State of California for the County of San Mateo, the Superior Court of the State of California for the County of Marin, and the Superior Court for the County of Contra Costa, respectively. On August 24, 2017, the cases were removed to the U.S. District Court for the Northern District of California (the “Court”), where they were deemed related and assigned to Judge Vince Chhabria. Plaintiffs indicated that they intended to move to remand the cases back to state cou rt, and the parties stipulated that Defendants would not be required to respond to the complaints until the Court ruled on the motion to remand. The Court signed that Stipulation and Order on September 22, 2017. On September 25, 2017, Plaintiffs filed th eir motion to remand. The Court granted Plaintiffs’ motion to remand on March 16, 2018. On March 26, 2018, Defendants filed (1) a Notice of Appeal to the U.S. Court of Appeals for the Ninth Circuit relating to the District Court’s order granting remand, and (2) a motion to stay the remand order pending appeal. On April 9, 2018, Judge Chhabria granted Defendants’ motion to stay the remand order pending appeal. On June 6, 2018, Plaintiffs filed a motion to partially dismiss Defendants’ appeal, arguing the Court of Appeals lacked jurisdiction to consider certain aspects of the remand order. Defendants opposed the motion. On August 20, 2018, the Ninth Circuit motions panel referred Plaintiffs’ motion to partially dismiss to the merits panel for decision, a nd set a schedule for briefing on the merits. Defendants’ filed their opening brief on November 21, 2018 and Plaintiffs’ filed their answering brief on January 22, 2019; Defendants filed their reply brief on March 14, 2019. The Ninth Circuit has not set a date for oral argument. If the Plaintiffs were to prevail in the California Climate Change Litigation and if we are required to indemnify Rio Tinto for any portion of the resulting liabilities, those amounts could be significant and could have a materia l adverse impact on our financial condition, results and liquidity. We are unable to estimate a loss or range of loss for this contingency because of the broad claims and unspecified damages alleged by the plaintiffs against a significant number of defend ants and because of the early stage of the California Climate Change Litigation. Challenge to BLM’s Approval of Revised Resource Management Plans for MT and WY Background — On March 15, 2016, a group of environmental p laintiffs—Western Organization of Resource Councils, Montana Environmental Information Center, Powder River Basin Resource Council, Northern Plains Resource Council, Sierra Club, and Natural Resources Defense Council—filed a complaint in the U.S. District Court for Montana challenging the BLM’s September 2015 approval of the Miles City, MT and Buffalo, WY, revised Resource Management Plans (“RMPs”). The Plaintiffs seek to vacate the 2015 RMPs, require BLM to undertake supplemental environmental analysis un der the National Environmental Policy Act (“NEPA”), and enjoin BLM and the federal defendants from approving any new leases or project permits for coal or oil and gas resources within the two planning areas until BLM prepares a new NEPA analysis and revise s its RMPs. Intervention by Cloud Peak Energy and Others — In February, March, and April, 2017, Cloud Peak Energy, the State of Wyoming, and Peabody Caballo Mining, LLC and BTU Western Resources, Inc. (“Peabody”), respectively, moved to intervene in the case . The court granted all the parties intervention motions in March (Cloud Peak) and April (Wyoming and Peabody), 2017. Current Schedule — On March 26, 2018, the court issued an Amended Opinion and Order (revising the court’s March 23, 2018 Order) granting the Plaintiffs’ Cross-Motion for Summary Judgment on three claims and granting Defendants’ and Defendant-Intervenors’ Cross-Motions for Summary Judgment on three claims. The court held that BLM must prepare supplemental environmental impact statements fo r both the Miles City and Buffalo RMPs. The court also directed BLM to incorporate the court’s conclusions in any pending or future coal or oil and gas leases or permits in the Miles City and Buffalo planning areas until BLM completes the supplemental NEP A analysis for both RMPs. The court further ordered the parties to meet and confer in good faith in an attempt to reach an agreement regarding the appropriate remedy. The parties were ordered to submit separate briefs to the court by May 25, 2018 recomme nding appropriate remedies in light of the court’s March 26th Order if they could not reach a voluntary agreement on remedy. The parties were unable to reach agreement on the appropriate remedy and each filed a separate remedy brief on May 25, 2018. On June 14, 2018, Federal Defendants and Defendant- Intervenors each filed a motion seeking the court’s leave to file a brief in response to Plaintiffs’ remedies brief. Plaintiffs filed a joint opposition brief to these motions on June 28, 2018. On July 31, 2018, the court issued a final remedy order that directed BLM to complete a new remedial environmental analysis (and related coal screening) by November 29, 2019. During the pendency of that supplemental analysis, BLM is also ordered to undertake a compr ehensive environmental analysis for any new coal or oil & gas leasing decision in compliance with the court’s March 26, 2018 Order. The court rejected Plaintiffs request for injunctive relief that would have impacted mining operations during the completio n of BLM’s supplemental environmental analysis. On August 1, 2018, the court entered judgment for the Plaintiffs on Claims 1, 3, and 5 of their complaint, and for Defendants and Defendant-Intervenors (including Cloud Peak Energy) on Claims 2, 4, and 6 of Plaintiffs’ complaint. The court’s judgment also implemented the court’s July 31, 2018 remedy order. On October 1, 2018, BLM filed a protective notice of appeal in the Montana District Court appealing that court’s August 1, 2018 judgment to the U.S. Cour t of Appeals for the Ninth Circuit. On October 11, 2018, the State of Wyoming filed a notice of appeal. On October 12, 2018, Plaintiffs filed a notice of cross-appeal. On October 15, 2018, Cloud Peak and Peabody each filed notices of appeal. On January 2, 2019, the Ninth Circuit issued an order granting the Federal Defendants’ and other parties’ motions to dismiss each of their appeals, thereby concluding all the parties’ appeals. On November 28, 2018, BLM published in the Federal Register administrativ e notices of intent to prepare the supplemental environmental analyses for the Buffalo, WY and Miles City, MT RMPs as directed by the Montana District Court. We believe the Plaintiffs’ challenge is without merit. While the court ordered BLM to prepare su pplemental environmental analyses for each RMP, it declined to grant any remedy that would disrupt or adversely impact the operations at any of the coal mines (including our mines) within the two planning areas. Nevertheless, if Plaintiffs decided to chal lenge any subsequent planning decisions by BLM, and if they were successful in obtaining remedies adversely impacting the operations at any of our mines, the timing and our ability to obtain leases and permit approvals could be materially adversely impacte d. Other Legal Proceedings We are involved in other legal proceedings arising in the ordinary course of business and may become involved in additional proceedings from time to time. We believe that there are no other legal proceedings pending that are l ikely to have a material adverse effect on our consolidated financial condition, results of operations or cash flows. Nevertheless, we cannot predict the impact of future developments affecting our claims and lawsuits, and any resolution of a claim or law suit or an accrual within a particular fiscal period may materially and adversely impact our results of operations for that period. In addition to claims and lawsuits against us, our leases by application, leases by modification , permits, and other indust ry regulatory processes and approvals, including those applicable to the utility and coal logistics and transportation industries, may also continue to be subject to legal challenges that could materially and adversely impact our mining operations, results , and liquidity. These regulatory challenges may seek to vacate prior regulatory decisions and authorizations that are legally required for some or all of our current or planned mining activities. If we are required to reduce or modify our mining activit ies as a result of these challenges, the impact could have a material adverse effect on our shipments, financial results and liquidity, and could result in claims from third parties if we are unable to meet our commitments under pre-existing commercial agr eements as a result of any such required reductions or modifications to our mining activities. Most of our pending legal proceedings have been stayed as a result of filing the Bankruptcy Petitions on May 10 , 2019 and the effect of the automatic stay. Effect of Automatic Stay Subject to certain exceptions under the Bankruptcy Code, the filing of the Debtors’ Chapter 11 Cases automatically stayed the continuation of most legal proceedings or the filing of other actions against or on behalf of the Debtor s or their property to recover on, collect or secure a claim arising prior to the Petition Date or to exercise control over property of the Debtors’ bankruptcy estates, unless the Bankruptcy Court modifies or lifts the automatic stay as to any such claim. Notwithstanding the general application of the automatic stay described above, governmental authorities may determine to continue actions brought under their police and regulatory powers. Tax Contingencies Our income tax calculations are based on application of the respective U.S. federal or state tax laws. Our tax filings, however, are subject to audit by the respective tax authorities. Accordingly, we recognize tax benefits when it is more likely than not a position will be upheld by the tax au thorities. To the extent the final tax liabilities are different from the amounts originally accrued, the increases or decreases are recorded as income tax expense. Several non-income based production tax audits related to federal and state royalties an d severance taxes are currently in progress. The financial statements reflect our best estimate of taxes and related interest and penalties due for potential adjustments that may result from the resolution of such tax audits. From time to time, we receiv e audit assessments and engage in settlement discussions with applicable tax authorities, which may result in adjustments to our estimates of taxes and related interest and penalties. Concentrations of Risk and Major Customers For the six months ended June 30, 2019 , there was one customer that represented 10 % or more of consolidated revenue. For the six months ended June 30, 2018 , there was no single customer that represented 10 % or more of consolidated revenue. We generally do not require collateral or other security on accounts receivable because our customers are comprised primarily of investment grade electric utilities. C redit risk is co ntrolled through credit approvals and monitoring procedures. Guarantees and Off-Balance Sheet Risk In the normal course of business, we are party to guarantees and financial instruments with off-balance sheet risk, such as bank letters of credit, performance or surety bonds and indemnities, which are not reflected on the Unaudited Condensed Consolidated Balance Sheets. In our past experience, virtually no claims have been made against these financial instruments. Management does not expect any material losses to result from these guarantees or off-balance sheet in struments. U.S. federal and state laws require we secure certain of our obligations to reclaim lands used for mining and to secure coal lease obligations. The primary method we have used to meet these reclamation obligations and to secure coal lease oblig ations is to provide a third -party surety bond, typically through an insurance company. Specific bond amounts may change over time, depending on the activity at the respective site and any specific requirements by federal or state laws. As of June 30, 2019 , we had $ 395.1 m illion of reclamation and lease bonds backed by collateral of $ 25.7 million in the form of letters of credit under our A/R Securitization Program used for mining, securing coal lease obligations, and for oth er operating requirements . We have self-bonded , by cash collateralizing, an additional $ 1.7 million in April 2019. I f we are unable to obtain or retain required surety bonds, we may be unable to satisfy legal requirements necessary to conduct our mining operations.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2019
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)	21 . Accumulated Other Comprehensive Income (Loss) The changes in AOCI related to our postretirement medical plan by component, net of tax are as follows (in thousands): Six Months Ended June 30, 2019 2018 Beginning balance, January 1, $ 13,284 $ 13,807 Amounts reclassified from accumulated other comprehensive income (loss) (2,702) (2,829) Tax expense (benefit) (808) (846) Net current period other comprehensive income (loss) (3,510) (3,675) Ending balance, June 30, $ 9,774 $ 10,132 The reclassifications out of AOCI are as follows (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Postretirement Medical Plan (1) Amortization of prior service costs (credits), before tax (2) $ ― $ (1,837) $ ― $ (3,675) Postretirement medical plan termination (2) (1,755) ― (3,510) ― Total before tax (1,755) (1,837) (3,510) (3,675) Tax benefit (expense) 404 423 808 846 Amounts reclassified from AOCI $ (1,351) $ (1,414) $ (2,702) $ (2,829) (1) See Note 17 for the components of our net periodic postretirement benefit costs. (2) Presented on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Cash Flow Supplemental Disclosures [Text Block]	22 . Supplemental Cash Flow Information Restricted Cash The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Unaudited Condensed Consolidated Balance Sheets as of June 30, 2019 and 2018 that sum to the total of such amounts in the Unaudited Condensed Consolidated Statements of Cash Flows: June 30, 2019 2018 Cash and cash equivalents $ 64,425 $ 90,174 Restricted cash in other current assets 6,731 725 Restricted cash in other noncurrent assets 17,352 5,607 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 88,508 $ 96,506 The restricted cash in other current assets includes $6 million in an escrow account as of June 30, 2019 , related to the undrawn funding under the DIP Credit Agreement The restricted cash in o ther noncurrent assets represents the difference between the borrowing capacity of the A/R Securitization Program and the undrawn face amount of the letters of credit that was cash-collateralized as of June 30, 2019 based on the prior business day’s calculation . Other Cash Flow Information Six Months Ended June 30, 2019 2018 Supplemental cash flow disclosures Interest paid $ 1,050 $ 14,979 Income taxes paid (refunded) $ (15,573) $ 220 Reorganization items, net paid $ 1,023 $ — Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ (525) $ — Operating cash flows from finance leases $ (46) $ — Supplemental non-cash investing and financing activities Capital expenditures included in accounts payable $ 204 $ 2,720 Assets acquired under federal coal lease $ — $ 2,356 Operating right-of-use assets recognized $ 1,785 $ — Impairment of right-of-use asset $ (1,418) $ —

Supplemental Guarantor_Non-Guar

Supplemental Guarantor/Non-Guarantor Financial Information	6 Months Ended
	Jun. 30, 2019
Supplemental Guarantor/Non-Guarantor Financial Information
Supplemental Guarantor/Non-Guarantor Financial Information	23 . Supplemental Guarantor/Non-Guarantor Financial Information In accordance with the indentures governing the senior notes outstanding as of June 30, 2019 , CPE Inc. and certain of our 100 % owned U.S. subsidiaries (the “Guarantor Subsidiaries”) have fully and unconditionally guaranteed the senior notes on a joint and several basis. These guarantees of either series of senior notes are subject to release in the following customary circumstances: a sale or other disposition (includi ng by way of consolidation or merger or otherwise) of the Guarantor Subsidiary or the sale or other disposition of all or substantially all the assets of the Guarantor Subsidiary (other than to CPE Inc. or a Restricted Subsidiary (as defined in the applica ble indenture) of CPE Inc. ) otherwise not in violation of the applicable indenture; a disposition of the majority of the capital stock of a Guarantor Subsidiary to a third person otherwise not in violation of the applicable indenture, after which the appl icable Guarantor Subsidiary is no longer a Restricted Subsidiary; upon a liquidation or dissolution of a Guarantor Subsidiary so long as no default under the applicable indenture occurs as a result thereof; the designation in accordance with the applicabl e indenture of the Guarantor Subsidiary as an Unrestricted Subsidiary or the Guarantor Subsidiary otherwise ceases to be a Restricted Subsidiary of CPE Inc. in accordance with the applicable indenture; defeasance or discharge of such series of senior notes ; the release, other than the discharge through payment by the Guarantor Subsidiary, of all other guarantees by such Restricted Subsidiary of Debt (as defined in the applicable indenture) of either issuer of the senior notes or the debt of another Guarant or Subsidiary under the Amended Credit Agreement; or in the case of the indenture for the 2021 Notes , as set forth in the First Lien/Second Lien Intercreditor Agreement, dated October 17, 2016, among CPE Resources , Cloud Peak Energy Finance Corp., PNC Bank , National Association, as Senior Representative for the First Lien Credit Agreement Secured Parties and Wilmington Trust, National Association, as the Second Priority Representative for the Second Lien Indenture Secured Parties. The combination of the Pa rent Guarantor (CPE Inc.), Issuing Company (CPE Resources), and Guarantor Subsidiaries columns in the tables below represent the Debtors’ Statement of Operations and Comprehensive Income (Loss) for the three and six months ended June 30, 2019, the Debtors’ Balance Sheet as of June 30, 2019, and the Debtors’ Statement of Cash Flows for the six months ended June 30, 2019. E ntities included in the N on- G uarantor columns in the tables below are not included in the Chapter 11 C ases. The following historical fina ncial statement information is provided for CPE Inc. , CPE Resources, and the Guarantor/Non-Guarantor Subsidiaries: Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Three Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 1,478 $ ― $ 168,451 $ ― $ (1,478) $ 168,451 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― 13 162,779 55 ― 162,847 Depreciation and depletion ― 276 11,621 ― ― 11,897 Accretion ― ― 1,493 ― ― 1,493 Selling, general and administrative expenses ― 16,441 ― ― (1,478) 14,963 Impairments ― 1,977 618,924 ― ― 620,901 Other operating costs ― ― 111 ― ― 111 Total costs and expenses ― 18,707 794,928 55 (1,478) 812,212 Operating income (loss) 1,478 (18,707) (626,477) (55) ― (643,761) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 294 1,461 ― ― 1,755 Interest income ― 102 4 ― ― 106 Interest expense (1,313) (3,101) (120) (547) ― (5,081) Reorganization items, net 6 37,107 77 ― ― 37,190 Other, net ― (143) (507) 167 ― (483) Total other income (expense) (1,308) 34,260 915 (380) ― 33,487 Income (loss) before income tax provision and earnings from unconsolidated affiliates 170 15,553 (625,562) (435) ― (610,274) Income tax benefit (expense) (35) ― ― ― ― (35) Income (loss) from unconsolidated affiliates, net of tax ― 2 628 ― ― 630 Income (loss) from consolidated affiliates, net of tax (609,814) (625,369) (436) ― 1,235,619 ― Net income (loss) (609,679) (609,814) (625,370) (435) 1,235,619 (609,679) Other comprehensive income (loss) Postretirement medical plan termination (1,755) (1,755) (1,755) ― 3,510 (1,755) Other comprehensive income (loss) (1,755) (1,755) (1,755) ― 3,510 (1,755) Total comprehensive income (loss) $ (611,434) $ (611,569) $ (627,125) $ (435) $ 1,239,129 $ (611,434) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Three Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 2,615 $ ― $ 205,698 $ ― $ (2,615) $ 205,698 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― (12) 196,382 40 ― 196,410 Depreciation and depletion ― 284 14,117 ― ― 14,401 Accretion ― ― 1,706 ― ― 1,706 Selling, general and administrative expenses ― 15,590 ― ― (2,615) 12,975 Impairments ― ― 800 ― ― 800 Other operating costs ― ― 55 ― ― 55 Total costs and expenses ― 15,862 213,060 40 (2,615) 226,347 Operating income (loss) 2,615 (15,862) (7,362) (40) ― (20,649) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 271 1,346 ― ― 1,617 Interest income ― 274 ― ― ― 274 Interest expense ― (10,177) (105) (259) ― (10,541) Other, net ― (75) (334) 75 ― (334) Total other income (expense) ― (9,707) 907 (184) ― (8,984) Income (loss) before income tax provision and earnings from unconsolidated affiliates 2,615 (25,569) (6,455) (224) ― (29,633) Income tax benefit (expense) (234) ― ― ― ― (234) Income (loss) from unconsolidated affiliates, net of tax ― 4 (9) ― ― (5) Income (loss) from consolidated affiliates, net of tax (32,252) (6,688) (224) ― 39,164 ― Net income (loss) (29,872) (32,252) (6,688) (224) 39,164 (29,872) Other comprehensive income (loss) Postretirement medical plan amortization of prior service cost (1,837) (1,837) (1,837) ― 3,674 (1,837) Other comprehensive income (loss) (1,837) (1,837) (1,837) ― 3,674 (1,837) Total comprehensive income (loss) $ (31,709) $ (34,089) $ (8,525) $ (224) $ 42,838 $ (31,709) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 3,637 $ ― $ 313,528 $ ― $ (3,637) $ 313,528 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― 18 322,692 96 ― 322,806 Depreciation and depletion ― 545 22,038 ― ― 22,583 Accretion ― ― 3,097 ― ― 3,097 (Gain) loss on derivative financial instruments ― ― (1,809) ― ― (1,809) Selling, general and administrative expenses ― 37,172 ― ― (3,637) 33,535 Impairments ― 1,977 619,028 ― ― 621,005 Other operating costs ― ― 351 ― ― 351 Total costs and expenses ― 39,712 965,397 96 (3,637) 1,001,568 Operating income (loss) 3,637 (39,712) (651,869) (96) ― (688,040) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 588 2,922 ― ― 3,510 Interest income ― 383 10 ― ― 393 Interest expense (1,313) (10,309) (259) (892) ― (12,773) Reorganization items, net 6 37,107 77 ― ― 37,190 Other, net ― (257) (521) 280 ― (498) Total other income (expense) (1,308) 27,513 2,229 (612) ― 27,822 Income (loss) before income tax provision and earnings from unconsolidated affiliates 2,329 (12,199) (649,640) (708) ― (660,218) Income tax benefit (expense) (74) ― ― ― ― (74) Income (loss) from unconsolidated affiliates, net of tax ― 5 861 ― ― 866 Income (loss) from consolidated affiliates, net of tax (661,681) (649,486) (707) ― 1,311,874 ― Net income (loss) (659,426) (661,681) (649,486) (708) 1,311,874 (659,426) Other comprehensive income (loss) Postretirement medical plan termination (3,510) (3,510) (3,510) ― 7,020 (3,510) Other comprehensive income (loss) (3,510) (3,510) (3,510) ― 7,020 (3,510) Total comprehensive income (loss) $ (662,936) $ (665,191) $ (652,996) $ (708) $ 1,318,894 $ (662,936) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 4,403 $ ― $ 422,007 $ ― $ (4,403) $ 422,007 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― (8) 388,911 41 ― 388,944 Depreciation and depletion ― 555 28,841 ― ― 29,396 Accretion ― ― 3,411 ― ― 3,411 Selling, general and administrative expenses ― 24,695 ― ― (4,403) 20,292 Impairments ― ― 800 ― ― 800 Other operating costs ― ― 183 ― ― 183 Total costs and expenses ― 25,242 422,146 41 (4,403) 443,026 Operating income (loss) 4,403 (25,242) (139) (41) ― (21,019) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 540 2,695 ― ― 3,235 Interest income 3 535 ― ― ― 538 Interest expense ― (19,039) (213) (477) ― (19,729) Other, net ― (222) (604) 222 ― (604) Total other income (expense) 3 (18,186) 1,878 (255) ― (16,560) Income (loss) before income tax provision and earnings from unconsolidated affiliates 4,406 (43,428) 1,739 (296) ― (37,579) Income tax benefit (expense) (297) ― ― ― ― (297) Income (loss) from unconsolidated affiliates, net of tax ― 8 258 ― ― 266 Income (loss) from consolidated affiliates, net of tax (41,719) 1,701 (296) ― 40,314 ― Net income (loss) (37,610) (41,719) 1,701 (296) 40,314 (37,610) Other comprehensive income (loss) Postretirement medical plan amortization of prior service cost (3,675) (3,675) (3,675) ― 7,350 (3,675) Other comprehensive income (loss) (3,675) (3,675) (3,675) ― 7,350 (3,675) Total comprehensive income (loss) $ (41,285) $ (45,394) $ (1,974) $ (296) $ 47,664 $ (41,285) Supplemental Condensed Consolidating Balance Sheet (Debtor-in-Possession) (in thousands) June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 64,266 $ 159 $ — $ — $ 64,425 Accounts receivable — — 11,863 33,074 — 44,937 Due from related parties — 76,854 28,908 — (105,654) 108 Inventories, net — — 16,961 — — 16,961 Income tax receivable 7,944 — — — — 7,944 Other prepaid and deferred charges 3,620 — 22,178 — — 25,798 Other assets 6,005 — 805 — — 6,810 Total current assets 17,569 141,120 80,874 33,074 (105,654) 166,983 Noncurrent assets Property, plant and equipment, net — 322 68,146 — — 68,468 Income tax receivable 7,884 — — — — 7,884 Other assets — — 18,521 18,410 (5,455) 31,476 Total assets $ 25,453 $ 141,442 $ 167,541 $ 51,484 $ (111,109) $ 274,811 LIABILITIES AND MEMBER'S EQUITY Liabilities not subject to compromise Current liabilities Accounts payable $ 2 $ 6 $ 31,699 $ 73 $ — $ 31,780 Royalties and production and property taxes — — 13,974 — — 13,974 Accrued expenses 209 — 14,401 — — 14,610 Due to related parties 60,662 71 — 44,920 (105,653) — Debtor-in-possession financing 11,313 — — — — 11,313 Other liabilities — — 1,556 — — 1,556 Total current liabilities 72,186 77 61,630 44,993 (105,653) 73,233 Noncurrent liabilities Asset retirement obligations, net of current portion — — 100,939 — — 100,939 Royalties and production and property taxes — — 3,124 — — 3,124 Other liabilities 319,699 93,651 181 — (413,350) 181 Total liabilities not subject to compromise 391,885 93,728 165,874 44,993 (519,003) 177,477 Liabilities subject to compromise 603 367,461 96,305 — — 464,369 Total liabilities 392,488 461,189 262,179 44,993 (519,003) 641,846 Total equity (367,035) (319,747) (94,638) 6,491 407,894 (367,035) Total liabilities and equity $ 25,453 $ 141,442 $ 167,541 $ 51,484 $ (111,109) $ 274,811 Supplemental Condensed Consolidating Balance Sheet (Debtor-in-Possession) (in thousands) December 31, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 91,083 $ 113 $ — $ — $ 91,196 Accounts receivable — 55 5,048 28,424 — 33,527 Due from related parties — 61,960 35,025 — (96,985) — Inventories, net — — 70,040 — — 70,040 Income tax receivable 15,808 — — — — 15,808 Other prepaid and deferred charges 281 — 27,246 — — 27,527 Other assets 1 — 4,204 — — 4,205 Total current assets 16,090 153,096 141,678 28,424 (96,985) 242,303 Noncurrent assets Property, plant and equipment, net — 2,735 651,637 — — 654,372 Income tax receivable 15,768 — — — — 15,768 Other assets 338,229 583,793 21,202 1,179 (928,190) 16,213 Total assets $ 370,087 $ 739,626 $ 814,515 $ 29,603 $ (1,025,175) $ 928,656 LIABILITIES AND MEMBER'S EQUITY Current liabilities Accounts payable $ — $ — $ 34,080 $ 130 $ — $ 34,210 Royalties and production and property taxes — — 53,232 — — 53,232 Accrued expenses 1,703 5,001 19,681 — — 26,385 Due to related parties 74,710 71 — 22,275 (96,985) 71 Current portion of federal coal lease obligations — — 379 — — 379 Other liabilities — — 4,019 — — 4,019 Total current liabilities 76,413 5,072 111,391 22,405 (96,985) 118,296 Noncurrent liabilities Senior notes — 396,373 — — — 396,373 Federal coal lease obligations, net of current portion — — 1,404 — — 1,404 Asset retirement obligations, net of current portion — — 92,591 — — 92,591 Royalties and production and property taxes — — 20,587 — — 20,587 Other liabilities — — 5,731 — — 5,731 Total liabilities 76,413 401,445 231,704 22,405 (96,985) 634,982 Total equity 293,674 338,181 582,811 7,198 (928,190) 293,674 Total liabilities and equity $ 370,087 $ 739,626 $ 814,515 $ 29,603 $ (1,025,175) $ 928,656 Supplemental Condensed Consolidating Statement of Cash Flows (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ 6,005 $ (36,709) $ (823) $ 17,645 $ — $ (13,882) Investing activities Purchases of property, plant and equipment — (108) (1,191) — — (1,299) Proceeds from the sale of assets — — 3,208 — — 3,208 Net cash provided by (used in) investing activities — (108) 2,017 — — 1,909 Financing activities Principal payments of federal coal leases — — (379) — — (379) Principal payments on finance leases — — (768) — — (768) Borrowings on debtor-in-possession financing — 10,000 — — — 10,000 Payment of deferred financing costs — — — (500) — (500) Net cash provided by (used in) financing activities — 10,000 (1,147) (500) — 8,353 Net increase (decrease) in cash, cash equivalents, and restricted cash 6,005 (26,817) 47 17,145 — (3,620) Cash, cash equivalents, and restricted cash at beginning of period — 91,083 838 207 — 92,128 Cash, cash equivalents, and restricted cash at the end of period $ 6,005 $ 64,266 $ 885 $ 17,352 $ — $ 88,508 Supplemental Condensed Consolidating Statement of Cash Flows (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ (11,680) $ 8,734 $ 6,514 $ — $ 3,568 Investing activities Purchases of property, plant and equipment — (60) (4,771) — — (4,831) Investment in development projects — — (1,894) — — (1,894) Proceeds from the sale of assets — 13 56 — — 69 Net cash provided by (used in) investing activities — (47) (6,609) — — (6,656) Financing activities Principal payments of federal coal leases — — (574) — — (574) Principal payments on finance leases — — (648) — — (648) Payment of deferred financing costs — — — (907) — (907) Payment amortized to deferred gain — (6,298) — — — (6,298) Other — — (652) — — (652) Net cash provided by (used in) financing activities — (6,298) (1,874) (907) — (9,079) Net increase (decrease) in cash, cash equivalents, and restricted cash — (18,025) 251 5,607 — (12,167) Cash, cash equivalents, and restricted cash at beginning of period — 107,818 856 — — 108,673 Cash, cash equivalents, and restricted cash at the end of period $ — $ 89,792 $ 1,107 $ 5,607 $ — $ 96,506

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events [Text Block]	24 . Subsequent Events DIP Credit Agreement On June 12, 2019, the Company launched a tender offer providing eligible holders of 2021 Notes the opportunity to participate as a lender under the DIP Credit Agreement on a pro rata basis up to such holder’s percentage ownership of the outstanding 2021 Notes, and to exchange, or “roll-up” a principal amount of their 2021 Notes equal to 80% of their commitments as a lender under the DIP Credit Agreement for an equal amount of Roll-Up Loans under the DI P Credit Agreement. The transactions contemplated by the tender offer closed on August 1, 2019. The Non-Backstop Lenders subscribed for the assignment from the Backstop Lenders of approximately $3.8 million of New Money Loans, and the Non-Backstop Lender s and Backstop Lenders exchanged a total of $ 28 million of their 2021 Notes for Roll-Up Loans. The Debtors borrowed $25 million under the DIP Credit Agreement on August 1, 2019. On July 16, 2019, the Debtors entered into the DIP Limited Waiver. The DIP Limited Waiver, among other things, waived the events of default arising under the DIP Credit Agreement as a result of the non-commencement of an auction for substantially all assets of the Debtors and the non-occurrence of a sale order under Section 363 of Title 11 of the U.S. Code by the Bankruptcy Court by the respective milestone dates set forth in the DIP Credit Agreement and amends the milestones for these and other events in the auction process. On July 18, 2019, the Bankruptcy Court entered a Final Order (I) Authorizing the Debtors to (A) Obtain Postpetition Financing Secured by Senior Priming Liens and (B) Use Cash Collateral, (II) Granting Liens and Providing Superpriority Administrative Expense Status, (III) Granting Adequate Protection, (IV) Mod ifying the Automatic Stay and (V) Granting Related Relief [Docket No. 407] pursuant to which the Bankruptcy Court approved the DIP Credit Agreement, as amended. On August 8, 2019, the DIP Credit Agreement was further amended to among other things extend th e milestone dates by which (i) an auction must commence for substantially all assets of the Debtors and (ii) a sale order under Section 363 of the Bankruptcy Code by the Ba nkruptcy Court must be entered. On August 19, 2019, August 23, 2019, August 29, 2019 , and September 6, 2019, the DIP Credit Agreement was further amended to, among other things, extend the milestone dates by which a sale order under Section 363 of the Bankruptcy Code by the Bankruptcy Court must be entered. On September 13, 2019, the DIP Credit Agreement was further amended to, among other things, ( i ) extend the milestone dates set forth in the DIP Credit Agreement by which a sale order under Section 363 of the Bankruptcy Code by the Bankruptcy Court must be entered and (ii) waive the event of default arising, and which continues arising, under the DIP Credit Agreement as a result of non-compliance with the Approved Budget (as defined in the DIP Credit Agreement) due to an Unpermitted Variance (as defined in the DIP Credit Agreement) with respect to receipts for the week ending on September 6, 2019. There was $ 35 million funded to the escrow account under the DIP Credit Agreement as of September 6, 2019 . As of September 6, 2019 , the Debtors had drawn on $ 4 million of this balance, leaving $ 31 million remaining in escrow. As of September 6, 2019 , there was $ 65.4 million outstanding under the DIP Credit Agreement, including interest , fees and Roll-Up Loans . Asset Purchase Agreement The Debtors sought to sell all or substantially all of their assets pursuant to Section 363 of the Bankruptcy Code. To facilitate their marketing and sales process, the Debtors conducted and auction on August 15, 2019 and August 16, 2019 , pursuant to bid ding procedures approved by the Bankruptcy Court . Following the completion of the Auction, on Augus t 16, 2019, the Debtors announced that the bid submitted by NTEC was the Winning Bid, and the bid submitted by Aspen Coal & Energy, LLC was the backup bid. O n August 19, 2019, the Debtors and NTEC entered into the Asset Purchase Agreement providing for th e acquisition by NTEC of substantially all of the Debtors’ assets, including the Spring Creek, Cordero Rojo and Antelope mines, in exchange for the payment of $15.7 million of cash at closing, a $40 million P urchase Take-Back Note and a $0.15/ton royalty, payable quarterly for a period of five years, on all tons produced and sold at the Antelope and Spring Creek mines, and on all tons produced and sold in excess of 10 million tons per year at the Cordero Rojo mine, as well as the assumption of coal producti on-related pre- and post-petition tax liabilities and coal royalty payments in an amount projected to be approximately $ 94 million as of September 30, 2019, all reclamation obligations, up to $20 million in post-petition accounts payables, and cash to fund approximately $ 1.1 million in cure costs. The Assets do not include certain immaterial non-operating real estate assets, and the Company is evaluating its options to sell these assets. On August 19, 2019, the Bankruptcy Court approved the transactions co ntemplated by the Asset Purchase Agreement, subject to the finalization of a form of the Sale Order. As part of the finalization of the proposed Sale Order, the U.S. Justice Department has asserted that the Sale Order should expressly require NTE C to assume any potential exposure with respect to certain open federal royalty audits and a related appeal. The parties to the Asset Purchase Agreement are in discussion with respect to this asserted requirement. The Justice Department represents the in terests of the U.S. Government in C hapter 11 bankruptcy cases. Subject to the satisfaction of closing conditions, the transactions contemplated by the Asset Purchase Agreement are expected to close in October 2019. The Company anticipates filing with and seeking confirmation from the Bankruptcy Court of a Chapter 11 plan in the near term.

Accounting Policies and Stand_2

Accounting Policies and Standards Update (Tables)	6 Months Ended
	Jun. 30, 2019
ASC 842
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Schedule Of New Accounting Pronouncements And Changes In Accounting Principles [Table Text Block]	Balance as of December 31, 2018 Adjustment Due to ASC 842 Balance as of January 1, 2019 Assets Other assets (noncurrent) $ 16,213 $ 1,785 $ 17,998 Liabilities Accrued expenses $ 26,385 $ (106) $ 26,279 Other liabilities (current) — 937 937 Other liabilities (noncurrent) 5,731 708 6,439 Equity Retained earnings $ (370,795) $ 246 $ (370,549)

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
Disaggregation Of Revenue [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 United States (1) $ 135,343 $ 128,864 $ 243,161 $ 267,097 South Korea (2) 32,884 70,513 64,706 136,533 Other (2) 224 6,321 5,661 18,377 Total revenue from external customers $ 168,451 $ 205,698 $ 313,528 $ 422,007 (1) The majority of our domestic revenue is attributable to the Owned and Operated Mines s egment. (2) All South Korean revenue and the majority of Other geographical revenue is attributable to our Logistics and Related Activities s egment.
Contract With Customer Asset And Liability [Table Text Block]	June 30, December 31, 2019 2018 Trade accounts receivable $ 44,184 $ 33,062 Other receivables 753 464 Accounts receivable, net $ 44,937 $ 33,527

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Information
Schedule of revenue	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Owned and Operated Mines $ 142,294 $ 143,940 $ 257,937 $ 297,593 Logistics and Related Activities 35,766 79,333 74,900 158,969 Other — 3 — 6 Eliminations (9,609) (17,578) (19,309) (34,561) Consolidated $ 168,451 $ 205,698 $ 313,528 $ 422,007
Total assets by segment	June 30, December 31, 2019 2018 Owned and Operated Mines $ 97,378 $ 735,022 Logistics and Related Activities 26,961 29,327 Other 150,779 164,879 Eliminations (307) (572) Consolidated $ 274,811 $ 928,656
Capital Expenditures	Six Months Ended June 30, 2019 2018 Owned and Operated Mines $ 1,395 $ 11,693 Logistics and Related Activities — — Other 108 108 Consolidated $ 1,503 $ 11,801
Summary of Adjusted EBITDA	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Adjusted EBITDA Owned and Operated Mines $ 14,547 $ 5,290 $ 6,167 $ 23,906 Logistics and Related Activities (6,582) 7,290 (8,538) 14,388 Total Adjusted EBITDA for reportable segments 7,965 12,580 (2,371) 38,294 Unallocated net expenses (14,244) (13,354) (32,528) (19,430) Adjustments to Income (loss) before income tax provision and earnings from unconsolidated affiliates Depreciation and depletion (11,897) (14,401) (22,583) (29,396) Accretion (1,493) (1,706) (3,097) (3,411) Impairments (620,901) (800) (621,005) (800) Reorganization items, net 37,190 — 37,190 — Derivative financial instruments: Gain (loss) on derivative financial instruments (1) — — 1,809 — Settlement of derivative financial instruments — — (1,809) — Total derivative financial instruments — — — — Interest expense, net (4,975) (10,267) (12,380) (19,191) (Income) loss from unconsolidated affiliates, net of tax (630) 5 (866) (266) Non-cash throughput amortization expense and contract termination payments (1,289) (1,690) (2,578) (3,379) Income (loss) before income tax provision and earnings from unconsolidated affiliates $ (610,274) $ (29,633) $ (660,218) $ (37,579) (Gain) loss on derivative financial instruments reflected in the Unaudited Condensed Consolidate d Statements of Operations and Comprehensive Income (Loss).

Transportation Agreements (Tabl

Transportation Agreements (Tables)	6 Months Ended
	Jun. 30, 2019
Transportation agreements
Unrecorded Unconditional Purchase Obligation [Line Items]
Schedule of outstanding purchase commitments	June 30, December 31, 2019 2018 Services Transportation agreements (1)(2) $ 71,632 $ 80,768 (1) Includes undiscounted port take-or-pay commitments as agreed to in July 201 8 for 2019 -2022 . We have the right to terminate our commitments at any time in exchange for a buyout payment. These amounts are considered minimum payments on services. The per tonne loading charges reflect these advance payments. (2) Includes undiscounted rail take-or-pay commitments as agreed to in January 2018 for 2019 -2020. We have the right to terminate our commitments at any time in exchange for a buyout payment. If we do not meet the required portion of our future nominated tons, there would be incremental liquidated damages due under the agreement.

Reorganization items, net (Tabl

Reorganization items, net (Tables)	6 Months Ended
	Jun. 30, 2019
Reorganizations [Abstract]
Reorganization Costs Table	Three Months Six Months Ended Ended June 30, June 30, 2019 2019 Write-off of deferred gain on 2021 Notes (1) $ 53,455 $ 53,455 Gain on settlement of liabilities subject to compromise (2) 77 77 Interest income 6 6 Write-off of debt issuance costs on debt subject to compromise (9,203) (9,203) Professional fees (7,087) (7,087) Other reorganization expenses (58) (58) Reorganization items, net $ 37,190 $ 37,190 See Note 14 for information on the deferred gain. See Note 19 for information on liabilities subject to compromise.

Equity Method Investments (Tabl

Equity Method Investments (Tables)	6 Months Ended
	Jun. 30, 2019
Equity Method Investments And Joint Ventures Abstract
Equity method investments table	June 30, December 31, 2019 2018 Venture Fuels Partnership $ 2,651 $ 3,040 Other 988 982 Total equity method investments $ 3,639 $ 4,022

Common Stock and Earnings (Lo_2

Common Stock and Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Summary of calculation of diluted earnings (loss) per share	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Numerator for calculation of diluted earnings (loss) per share: Net income (loss) $ (609,678) $ (29,872) $ (659,426) $ (37,610) Denominator for basic income (loss) per share – weighted-average shares outstanding 76,508 75,756 76,265 75,544 Dilutive effect of stock equivalents — — — — Denominator for diluted earnings (loss) per share 76,508 75,756 76,265 75,544 Basic earnings (loss) per share $ (7.97) $ (0.39) $ (8.65) $ (0.50) Diluted earnings (loss) per share $ (7.97) $ (0.39) $ (8.65) $ (0.50)
Schedule of anti-dilutive securities excluded from diluted earnings (loss) per share calculation	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Anti-dilutive stock equivalents 2,450 3,852 2,816 4,048

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value of Financial Instruments
Schedule of fair value of financial assets and liabilities by level	Fair Value as of June 30, 2019 Level 1 Level 2 Total Assets Money market funds (1) $ 4,927 $ — $ 4,927 Fair Value as of December 31, 2018 Level 1 Level 2 Total Assets Money market funds (1) $ 28,740 $ — $ 28,740 Liabilities Derivative financial instruments (2) $ — $ 2,386 $ 2,386 Included in Cash and cash equivalents in the Unaudited Condensed Consolidated Balance Sheets along with $ 59.5 million and $ 62.5 million of demand deposits as of June 30, 2019 and December 31, 2018 , respectively. See Note 12 for information on the ( Gain ) loss on derivative financial instruments recognized in the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss ) .

Derivatives Financial Instrumen

Derivatives Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2019
Derivative [Line Items]
Schedule of offsetting and balance sheet presentation	June 30, 2019 Gross Amounts Recognized Gross Amounts Offset in the Consolidated Balance Sheet Net Amounts Presented in the Consolidated Balance Sheet Assets Liabilities Assets Liabilities Assets Liabilities WTI derivative financial instruments $ — $ — $ — $ — $ — $ — December 31, 2018 Gross Amounts Recognized Gross Amounts Offset in the Consolidated Balance Sheet Net Amounts Presented in the Consolidated Balance Sheet Assets Liabilities Assets Liabilities Assets Liabilities WTI derivative financial instruments $ — $ 2,642 $ — $ — $ — $ 2,642
Schedule of derivative mark-to-market (gains) and losses recognized in the consolidated statement of operations and comprehensive income	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 WTI derivative financial instruments $ — $ — $ (1,809) $ —

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2019
Inventories
Schedule of inventories, net	June 30, December 31, 2019 2018 Materials and supplies $ 66,611 $ 68,519 Less: Obsolescence allowance (50,750) (1,089) Material and supplies, net 15,861 67,430 Coal inventory 1,100 2,610 Inventories, net $ 16,961 $ 70,040

Senior Notes (Tables)

Senior Notes (Tables)	6 Months Ended
	Jun. 30, 2019
Senior Notes
Schedule of senior notes	June 30, 2019 Carrying Value (1) Unamortized Discount and Debt Issuance Costs Unamortized Deferred Gain on Forgiven Debt (2) Principal Fair Value (3) 12.00% second lien senior notes due 2021 $ 290,366 $ — $ — $ 290,366 $ 40,651 6.375% senior notes due 2024 56,408 — — 56,408 1,974 Total senior notes $ 346,774 $ — $ — $ 346,774 $ 42,625 December 31, 2018 Carrying Value Unamortized Discount and Debt Issuance Costs Unamortized Deferred Gain on Forgiven Debt Principal Fair Value (3) 12.00% second lien senior notes due 2021 $ 340,688 $ 9,845 $ (60,167) $ 290,366 $ 177,123 6.375% senior notes due 2024 55,685 723 — 56,408 13,538 Total senior notes $ 396,373 $ 10,568 $ (60,167) $ 346,774 $ 190,661 The carrying value of our senior notes has been reclassified to Liabilities subject to compromise in the Unaudited Condensed Consolidated Balance Sheets as of June 30, 2019 . The deferred gain of $60.2 million relating to the 2021 Notes was written off reducing the carrying value to the principal amount. An additional $ 6.7 million in interest was accrued to reflect interest payable at the stated rate of 12%, rather than the troubled debt effective rate of 6.46 % as of June 30, 2019 . T he net amount of $ 53.5 million was recorded as Reorganization items, net in the three and six month ended June 30, 2019 . The fair value of the senior notes was based on observable market inputs, which are considered Level 2 in the fair value hierar chy. See Note 11 for further information on Level 2 fair value measurements.

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Lessee Disclosure [Abstract]
Weighted averages of leases	Lease Term Weighted-average remaining lease term - finance leases 1.1 years Weighted-average remaining lease term - operating leases 3.3 years Discount Rate Weighted-average discount rate - finance leases 4.3 % Weighted-average discount rate - operating leases 18.4 %
Lease costs table (expenses)	Three Months Six Months Ended Ended June 30, June 30, 2019 2019 Finance Lease Cost Amortization of right-of-use assets $ 280 $ 563 Interest expense on finance lease liabilities 19 46 Operating Lease Cost Lease expense 259 531 Impairment of right-of-use asset — 104 Short-term Lease Cost Short-term lease cost 32 64 Total lease cost $ 590 $ 1,308
Supplemental balance sheet information related to leases	Operating Leases Other assets (noncurrent) (1) $ — Liabilities subject to compromise (current portion) $ 943 Liabilities subject to compromise (noncurrent portion) 481 Total operating lease liabilities $ 1,424 Finance Leases Property, plant, and equipment $ 13,967 Accumulated amortization (10,265) Property, plant and equipment, net $ 3,702 Other liabilities (current) $ 1,556 Other liabilities (noncurrent) 181 Total finance lease liabilities $ 1,737 During the second quarter of 2019, we recorded an impairment of our right-of-use assets to reflect the fair value as determined under the income approach based primarily on cash flows from the Winning Bid. See Note 6 for further details on the asset impairment.
Maturities of lease liabilities	Operating Leases Finance Leases 2019 $ 515 $ 846 2020 937 871 2021 109 63 2022 13 — 2023 13 — Thereafter 370 — Total 1,957 1,780 Less: interest 533 43 Total principal payments 1,424 1,737 Less: current portion 943 1,556 Lease obligations, net of current portion $ 481 $ 181
Operating leases minimum rental commitments table	2019 $ 1,525 2020 1,446 2021 201 2022 13 2023 13 Thereafter 370
Leased equipment table	Property, plant and equipment $ 13,967 Accumulated amortization (8,987) Property, plant and equipment, net $ 4,980
Schedule of future payments on capital equipment lease obligations	2019 $ 1,711 2020 858 2021 28 2022 — 2023 — Total 2,597 Less: interest 91 Total principal payments 2,505 Less: current portion 1,633 Lease obligations, net of current portion $ 872

Postretirement Medical Plan (Ta

Postretirement Medical Plan (Tables)	6 Months Ended
	Jun. 30, 2019
Postretirement Medical Plan
Schedule of components of net periodic postretirement benefit cost	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ — $ 197 $ — $ 394 Interest cost — 220 — 440 Amortization of prior service cost (credit) — (1,837) — (3,675) Postretirement medical plan termination (gain) loss (1,755) — (3,510) — Net periodic benefit cost (credit) $ (1,755) $ (1,420) $ (3,510) $ (2,841)

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2019
Equity-Based Compensation
Summary of restricted stock and restricted stock unit award activity	Weighted-Average Grant-Date Fair Value Number of Shares (per share) Non-vested units as of January 1, 2019 2,861 $ 3.34 Granted — $ — Forfeited (57) $ 3.46 Vested (1,181) $ 2.00 Non-vested units as of June 30, 2019 1,623 $ 4.31
Summary of performance based share unit awards activity	Weighted-Average Grant-Date Fair Value Number of Shares (per share) Non-vested units as of January 1, 2019 3,928 $ 3.33 Granted — $ — Forfeited (78) $ 4.29 Canceled (2,075) $ 1.95 Non-vested units as of June 30, 2019 1,775 $ 4.90

Liabilities Subject to Compro_2

Liabilities Subject to Compromise (Table)	6 Months Ended
	Jun. 30, 2019
LiabilitiesSubjectToCompromiseDisclosuresAbstract
Liabilities Subject To Compromise [Table Text Block]	June 30, 2019 Senior notes $ 346,774 Accounts payable 22,949 Royalties and production and property taxes 59,328 Accrued expenses 28,445 Federal coal lease obligations 1,404 Other liabilities 5,469 Total Liabilities subject to compromise $ 464,369

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Capital commitments equipment
Unrecorded Unconditional Purchase Obligation [Line Items]
Schedule of outstanding purchase commitments	June 30, December 31, 2019 2018 Capital Commitments Equipment $ 3,689 $ 1,861 (1) See Note 5 for information regarding Transportation Commitments.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2019
Accumulated Other Comprehensive Income (Loss)
Schedule of changes in Accumulated Other Comprehensive Income (Loss) (AOCI) by component, net of tax	Six Months Ended June 30, 2019 2018 Beginning balance, January 1, $ 13,284 $ 13,807 Amounts reclassified from accumulated other comprehensive income (loss) (2,702) (2,829) Tax expense (benefit) (808) (846) Net current period other comprehensive income (loss) (3,510) (3,675) Ending balance, June 30, $ 9,774 $ 10,132
Summary of reclassifications out of AOCI	Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Postretirement Medical Plan (1) Amortization of prior service costs (credits), before tax (2) $ ― $ (1,837) $ ― $ (3,675) Postretirement medical plan termination (2) (1,755) ― (3,510) ― Total before tax (1,755) (1,837) (3,510) (3,675) Tax benefit (expense) 404 423 808 846 Amounts reclassified from AOCI $ (1,351) $ (1,414) $ (2,702) $ (2,829) (1) See Note 17 for the components of our net periodic postretirement benefit costs. (2) Presented on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule Of Restricted Cash And Cash Equivalents [Table Text Block]	June 30, 2019 2018 Cash and cash equivalents $ 64,425 $ 90,174 Restricted cash in other current assets 6,731 725 Restricted cash in other noncurrent assets 17,352 5,607 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 88,508 $ 96,506
Schedule Of Cash Flow Supplemental Disclosures [Table Text Block]	Six Months Ended June 30, 2019 2018 Supplemental cash flow disclosures Interest paid $ 1,050 $ 14,979 Income taxes paid (refunded) $ (15,573) $ 220 Reorganization items, net paid $ 1,023 $ — Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ (525) $ — Operating cash flows from finance leases $ (46) $ — Supplemental non-cash investing and financing activities Capital expenditures included in accounts payable $ 204 $ 2,720 Assets acquired under federal coal lease $ — $ 2,356 Operating right-of-use assets recognized $ 1,785 $ — Impairment of right-of-use asset $ (1,418) $ —

Supplemental Guarantor_Non-Gu_2

Supplemental Guarantor/Non-Guarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Guarantor/Non-Guarantor Financial Information
Schedule of Condensed Consolidating Statements of Operations and Comprehensive Income	Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Three Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 1,478 $ ― $ 168,451 $ ― $ (1,478) $ 168,451 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― 13 162,779 55 ― 162,847 Depreciation and depletion ― 276 11,621 ― ― 11,897 Accretion ― ― 1,493 ― ― 1,493 Selling, general and administrative expenses ― 16,441 ― ― (1,478) 14,963 Impairments ― 1,977 618,924 ― ― 620,901 Other operating costs ― ― 111 ― ― 111 Total costs and expenses ― 18,707 794,928 55 (1,478) 812,212 Operating income (loss) 1,478 (18,707) (626,477) (55) ― (643,761) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 294 1,461 ― ― 1,755 Interest income ― 102 4 ― ― 106 Interest expense (1,313) (3,101) (120) (547) ― (5,081) Reorganization items, net 6 37,107 77 ― ― 37,190 Other, net ― (143) (507) 167 ― (483) Total other income (expense) (1,308) 34,260 915 (380) ― 33,487 Income (loss) before income tax provision and earnings from unconsolidated affiliates 170 15,553 (625,562) (435) ― (610,274) Income tax benefit (expense) (35) ― ― ― ― (35) Income (loss) from unconsolidated affiliates, net of tax ― 2 628 ― ― 630 Income (loss) from consolidated affiliates, net of tax (609,814) (625,369) (436) ― 1,235,619 ― Net income (loss) (609,679) (609,814) (625,370) (435) 1,235,619 (609,679) Other comprehensive income (loss) Postretirement medical plan termination (1,755) (1,755) (1,755) ― 3,510 (1,755) Other comprehensive income (loss) (1,755) (1,755) (1,755) ― 3,510 (1,755) Total comprehensive income (loss) $ (611,434) $ (611,569) $ (627,125) $ (435) $ 1,239,129 $ (611,434) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Three Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 2,615 $ ― $ 205,698 $ ― $ (2,615) $ 205,698 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― (12) 196,382 40 ― 196,410 Depreciation and depletion ― 284 14,117 ― ― 14,401 Accretion ― ― 1,706 ― ― 1,706 Selling, general and administrative expenses ― 15,590 ― ― (2,615) 12,975 Impairments ― ― 800 ― ― 800 Other operating costs ― ― 55 ― ― 55 Total costs and expenses ― 15,862 213,060 40 (2,615) 226,347 Operating income (loss) 2,615 (15,862) (7,362) (40) ― (20,649) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 271 1,346 ― ― 1,617 Interest income ― 274 ― ― ― 274 Interest expense ― (10,177) (105) (259) ― (10,541) Other, net ― (75) (334) 75 ― (334) Total other income (expense) ― (9,707) 907 (184) ― (8,984) Income (loss) before income tax provision and earnings from unconsolidated affiliates 2,615 (25,569) (6,455) (224) ― (29,633) Income tax benefit (expense) (234) ― ― ― ― (234) Income (loss) from unconsolidated affiliates, net of tax ― 4 (9) ― ― (5) Income (loss) from consolidated affiliates, net of tax (32,252) (6,688) (224) ― 39,164 ― Net income (loss) (29,872) (32,252) (6,688) (224) 39,164 (29,872) Other comprehensive income (loss) Postretirement medical plan amortization of prior service cost (1,837) (1,837) (1,837) ― 3,674 (1,837) Other comprehensive income (loss) (1,837) (1,837) (1,837) ― 3,674 (1,837) Total comprehensive income (loss) $ (31,709) $ (34,089) $ (8,525) $ (224) $ 42,838 $ (31,709) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 3,637 $ ― $ 313,528 $ ― $ (3,637) $ 313,528 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― 18 322,692 96 ― 322,806 Depreciation and depletion ― 545 22,038 ― ― 22,583 Accretion ― ― 3,097 ― ― 3,097 (Gain) loss on derivative financial instruments ― ― (1,809) ― ― (1,809) Selling, general and administrative expenses ― 37,172 ― ― (3,637) 33,535 Impairments ― 1,977 619,028 ― ― 621,005 Other operating costs ― ― 351 ― ― 351 Total costs and expenses ― 39,712 965,397 96 (3,637) 1,001,568 Operating income (loss) 3,637 (39,712) (651,869) (96) ― (688,040) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 588 2,922 ― ― 3,510 Interest income ― 383 10 ― ― 393 Interest expense (1,313) (10,309) (259) (892) ― (12,773) Reorganization items, net 6 37,107 77 ― ― 37,190 Other, net ― (257) (521) 280 ― (498) Total other income (expense) (1,308) 27,513 2,229 (612) ― 27,822 Income (loss) before income tax provision and earnings from unconsolidated affiliates 2,329 (12,199) (649,640) (708) ― (660,218) Income tax benefit (expense) (74) ― ― ― ― (74) Income (loss) from unconsolidated affiliates, net of tax ― 5 861 ― ― 866 Income (loss) from consolidated affiliates, net of tax (661,681) (649,486) (707) ― 1,311,874 ― Net income (loss) (659,426) (661,681) (649,486) (708) 1,311,874 (659,426) Other comprehensive income (loss) Postretirement medical plan termination (3,510) (3,510) (3,510) ― 7,020 (3,510) Other comprehensive income (loss) (3,510) (3,510) (3,510) ― 7,020 (3,510) Total comprehensive income (loss) $ (662,936) $ (665,191) $ (652,996) $ (708) $ 1,318,894 $ (662,936) Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Revenue $ 4,403 $ ― $ 422,007 $ ― $ (4,403) $ 422,007 Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) ― (8) 388,911 41 ― 388,944 Depreciation and depletion ― 555 28,841 ― ― 29,396 Accretion ― ― 3,411 ― ― 3,411 Selling, general and administrative expenses ― 24,695 ― ― (4,403) 20,292 Impairments ― ― 800 ― ― 800 Other operating costs ― ― 183 ― ― 183 Total costs and expenses ― 25,242 422,146 41 (4,403) 443,026 Operating income (loss) 4,403 (25,242) (139) (41) ― (21,019) Other income (expense) Net periodic postretirement benefit income (cost), excluding service cost ― 540 2,695 ― ― 3,235 Interest income 3 535 ― ― ― 538 Interest expense ― (19,039) (213) (477) ― (19,729) Other, net ― (222) (604) 222 ― (604) Total other income (expense) 3 (18,186) 1,878 (255) ― (16,560) Income (loss) before income tax provision and earnings from unconsolidated affiliates 4,406 (43,428) 1,739 (296) ― (37,579) Income tax benefit (expense) (297) ― ― ― ― (297) Income (loss) from unconsolidated affiliates, net of tax ― 8 258 ― ― 266 Income (loss) from consolidated affiliates, net of tax (41,719) 1,701 (296) ― 40,314 ― Net income (loss) (37,610) (41,719) 1,701 (296) 40,314 (37,610) Other comprehensive income (loss) Postretirement medical plan amortization of prior service cost (3,675) (3,675) (3,675) ― 7,350 (3,675) Other comprehensive income (loss) (3,675) (3,675) (3,675) ― 7,350 (3,675) Total comprehensive income (loss) $ (41,285) $ (45,394) $ (1,974) $ (296) $ 47,664 $ (41,285)
Schedule of Condensed Consolidating Balance Sheet	Supplemental Condensed Consolidating Balance Sheet (Debtor-in-Possession) (in thousands) June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 64,266 $ 159 $ — $ — $ 64,425 Accounts receivable — — 11,863 33,074 — 44,937 Due from related parties — 76,854 28,908 — (105,654) 108 Inventories, net — — 16,961 — — 16,961 Income tax receivable 7,944 — — — — 7,944 Other prepaid and deferred charges 3,620 — 22,178 — — 25,798 Other assets 6,005 — 805 — — 6,810 Total current assets 17,569 141,120 80,874 33,074 (105,654) 166,983 Noncurrent assets Property, plant and equipment, net — 322 68,146 — — 68,468 Income tax receivable 7,884 — — — — 7,884 Other assets — — 18,521 18,410 (5,455) 31,476 Total assets $ 25,453 $ 141,442 $ 167,541 $ 51,484 $ (111,109) $ 274,811 LIABILITIES AND MEMBER'S EQUITY Liabilities not subject to compromise Current liabilities Accounts payable $ 2 $ 6 $ 31,699 $ 73 $ — $ 31,780 Royalties and production and property taxes — — 13,974 — — 13,974 Accrued expenses 209 — 14,401 — — 14,610 Due to related parties 60,662 71 — 44,920 (105,653) — Debtor-in-possession financing 11,313 — — — — 11,313 Other liabilities — — 1,556 — — 1,556 Total current liabilities 72,186 77 61,630 44,993 (105,653) 73,233 Noncurrent liabilities Asset retirement obligations, net of current portion — — 100,939 — — 100,939 Royalties and production and property taxes — — 3,124 — — 3,124 Other liabilities 319,699 93,651 181 — (413,350) 181 Total liabilities not subject to compromise 391,885 93,728 165,874 44,993 (519,003) 177,477 Liabilities subject to compromise 603 367,461 96,305 — — 464,369 Total liabilities 392,488 461,189 262,179 44,993 (519,003) 641,846 Total equity (367,035) (319,747) (94,638) 6,491 407,894 (367,035) Total liabilities and equity $ 25,453 $ 141,442 $ 167,541 $ 51,484 $ (111,109) $ 274,811 Supplemental Condensed Consolidating Balance Sheet (Debtor-in-Possession) (in thousands) December 31, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Current assets Cash and cash equivalents $ — $ 91,083 $ 113 $ — $ — $ 91,196 Accounts receivable — 55 5,048 28,424 — 33,527 Due from related parties — 61,960 35,025 — (96,985) — Inventories, net — — 70,040 — — 70,040 Income tax receivable 15,808 — — — — 15,808 Other prepaid and deferred charges 281 — 27,246 — — 27,527 Other assets 1 — 4,204 — — 4,205 Total current assets 16,090 153,096 141,678 28,424 (96,985) 242,303 Noncurrent assets Property, plant and equipment, net — 2,735 651,637 — — 654,372 Income tax receivable 15,768 — — — — 15,768 Other assets 338,229 583,793 21,202 1,179 (928,190) 16,213 Total assets $ 370,087 $ 739,626 $ 814,515 $ 29,603 $ (1,025,175) $ 928,656 LIABILITIES AND MEMBER'S EQUITY Current liabilities Accounts payable $ — $ — $ 34,080 $ 130 $ — $ 34,210 Royalties and production and property taxes — — 53,232 — — 53,232 Accrued expenses 1,703 5,001 19,681 — — 26,385 Due to related parties 74,710 71 — 22,275 (96,985) 71 Current portion of federal coal lease obligations — — 379 — — 379 Other liabilities — — 4,019 — — 4,019 Total current liabilities 76,413 5,072 111,391 22,405 (96,985) 118,296 Noncurrent liabilities Senior notes — 396,373 — — — 396,373 Federal coal lease obligations, net of current portion — — 1,404 — — 1,404 Asset retirement obligations, net of current portion — — 92,591 — — 92,591 Royalties and production and property taxes — — 20,587 — — 20,587 Other liabilities — — 5,731 — — 5,731 Total liabilities 76,413 401,445 231,704 22,405 (96,985) 634,982 Total equity 293,674 338,181 582,811 7,198 (928,190) 293,674 Total liabilities and equity $ 370,087 $ 739,626 $ 814,515 $ 29,603 $ (1,025,175) $ 928,656
Schedule of Condensed Consolidating Statements of Cash Flows	Supplemental Condensed Consolidating Statement of Cash Flows (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2019 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ 6,005 $ (36,709) $ (823) $ 17,645 $ — $ (13,882) Investing activities Purchases of property, plant and equipment — (108) (1,191) — — (1,299) Proceeds from the sale of assets — — 3,208 — — 3,208 Net cash provided by (used in) investing activities — (108) 2,017 — — 1,909 Financing activities Principal payments of federal coal leases — — (379) — — (379) Principal payments on finance leases — — (768) — — (768) Borrowings on debtor-in-possession financing — 10,000 — — — 10,000 Payment of deferred financing costs — — — (500) — (500) Net cash provided by (used in) financing activities — 10,000 (1,147) (500) — 8,353 Net increase (decrease) in cash, cash equivalents, and restricted cash 6,005 (26,817) 47 17,145 — (3,620) Cash, cash equivalents, and restricted cash at beginning of period — 91,083 838 207 — 92,128 Cash, cash equivalents, and restricted cash at the end of period $ 6,005 $ 64,266 $ 885 $ 17,352 $ — $ 88,508 Supplemental Condensed Consolidating Statement of Cash Flows (Debtor-in-Possession) (in thousands) Six Months Ended June 30, 2018 Parent Guarantor (CPE Inc.) (Debtor) Issuing Company (CPE Resources) (Debtor) Guarantor Subsidiaries (Debtor) Non-Guarantor Subsidiaries Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ (11,680) $ 8,734 $ 6,514 $ — $ 3,568 Investing activities Purchases of property, plant and equipment — (60) (4,771) — — (4,831) Investment in development projects — — (1,894) — — (1,894) Proceeds from the sale of assets — 13 56 — — 69 Net cash provided by (used in) investing activities — (47) (6,609) — — (6,656) Financing activities Principal payments of federal coal leases — — (574) — — (574) Principal payments on finance leases — — (648) — — (648) Payment of deferred financing costs — — — (907) — (907) Payment amortized to deferred gain — (6,298) — — — (6,298) Other — — (652) — — (652) Net cash provided by (used in) financing activities — (6,298) (1,874) (907) — (9,079) Net increase (decrease) in cash, cash equivalents, and restricted cash — (18,025) 251 5,607 — (12,167) Cash, cash equivalents, and restricted cash at beginning of period — 107,818 856 — — 108,673 Cash, cash equivalents, and restricted cash at the end of period $ — $ 89,792 $ 1,107 $ 5,607 $ — $ 96,506

Organization and Business (Deta

Organization and Business (Details) $ in Millions	Sep. 06, 2019USD ($)Item	Aug. 19, 2019USD ($)$ / T	Jun. 30, 2019Item	Dec. 31, 2018
Organization and Business
Number of surface coal mines operated by entity | Item			3
Percentage of electricity generated in the U.S. from the coal produced				2.00%
Number of major development projects | Item			2
Bankruptcy Proceedings [Abstract]
Bankruptcy Proceedings Date Petitions For Bankruptcy Filed			May 10, 2019
Subsequent Event [Member]
Bankruptcy Proceedings [Abstract]
Cash at closing from Asset purchase agreement		$ 15.7
Note payable to first lien holders		$ 40
Dollar per ton royalty rate | $ / T		0.15
Duration of royalty payments		5 years
Total pre and post petition tax and royalties payments assumed		$ 94
A/P post-petition		20
Cure costs		$ 1.1
Bankruptcy Claims [Abstract]
Bankruptcy Claims Last Date To File Claims With Bankruptcy Courts		Aug. 1, 2019
Bankruptcy Claims Number Claims Filed | Item	431
Bankruptcy Claims Amount Of Claims Filed	$ 1.8
Subsequent Event [Member] | NTEC
Bankruptcy Proceedings [Abstract]
Debt Convenant		$ 1

Organization and Business (De_2

Organization and Business (Details 1) - USD ($) $ in Millions	Sep. 06, 2019	Aug. 01, 2019	Jul. 16, 2019	May 16, 2019	May 15, 2019	May 09, 2019	May 06, 2019	Jun. 30, 2019	Dec. 31, 2018	May 24, 2018
Accounts Receivable Securitization Facility [Member]
Debtor In Possession Financing [Abstract]
Minmum Liquidity in DIP agreement								$ 70.4
Amendment To Accounts Receivable Program [Abstract]
Maximum borrowing capacity				$ 35						$ 70
Accounts Receivable Securitization Facility [Member] | LIBOR
Debtor In Possession Financing [Abstract]
Floor interest rate				0.00%
Debt Instrument, Basis Spread on Variable Rate							2.00%
Accounts Receivable Securitization Facility [Member] | Alternative base rate
Debtor In Possession Financing [Abstract]
Debt Instrument, Basis Spread on Variable Rate							0.50%
DIP Credit Agreement member
Debtor In Possession Financing [Abstract]
Debtor In Possession Financing Amount Arranged					$ 35
DIP available on interim					10
Amounts Borrowed put in escrow				$ 10				10
Minmum Liquidity in DIP agreement				$ 12	12
Escrow Deposit					6			$ 6
New Money Loans [Member]
Debtor In Possession Financing [Abstract]
New money loans					$ 10
Senior 6.375 Percent Notes Due 2024
Plan Of Reorganization [Line Items]
Interest rate (as a percent)								6.375%	6.375%
Percentage of holders of principle with sale and support agreement						50.00%	50.00%
Senior 12.0 Percent Notes Due 2021
Plan Of Reorganization [Line Items]
Interest rate (as a percent)								12.00%	12.00%
Percentage of holders of principle with sale and support agreement						62.00%	62.00%
Percentage of total claims			50.00%
Percentage of amounts up to and in excess			75.00%
Senior 12.0 Percent Notes Due 2021 | Amount up to distribution percentage 75%
Plan Of Reorganization [Line Items]
2021 Note holders			90.00%
Unsecured percentage			10.00%
Senior 12.0 Percent Notes Due 2021 | Amounts in excess of distribution percentage 75%
Plan Of Reorganization [Line Items]
2021 Note holders			80.00%
Unsecured percentage			20.00%
Subsequent Event [Member] | DIP Credit Agreement member
Debtor In Possession Financing [Abstract]
Amounts Borrowed put in escrow	$ 35	$ 25
Escrow Deposit	$ 31
Subsequent Event [Member] | New Money Loans [Member]
Debtor In Possession Financing [Abstract]
New money loans		$ 3.8
Subsequent Event [Member] | New Money Loans [Member] | LIBOR
Debtor In Possession Financing [Abstract]
Floor interest rate		1.00%
Debt Instrument, Basis Spread on Variable Rate		9.00%
Subsequent Event [Member] | New Money Loans [Member] | Alternative base rate
Debtor In Possession Financing [Abstract]
Floor interest rate		2.00%
Debt Instrument, Basis Spread on Variable Rate		8.00%
Subsequent Event [Member] | Roll Up Loans [Member]
Debtor In Possession Financing [Abstract]
Amount of 2021 notes exchanged for Roll-up loans		$ 28
Subsequent Event [Member] | Roll Up Loans [Member] | LIBOR
Debtor In Possession Financing [Abstract]
Floor interest rate		1.00%
Debt Instrument, Basis Spread on Variable Rate		9.00%

Accounting Policies and Stand_3

Accounting Policies and Standards Update (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
ASSETS
Other assets (noncurrent)	$ 0	$ 17,998
Liabilities
Accrued expenses	14,610	26,279	$ 26,385
Other liabilities (current)	1,424	937
Other liabilities (noncurrent)	181	6,439	5,731
Equity
Retained earnings	$ (1,029,975)	(370,549)	$ (370,795)
ASC 842 | Scenario Previously Reported [Member]
ASSETS
Other assets (noncurrent)		16,213
Liabilities
Accrued expenses		26,385
Other liabilities (current)		0
Other liabilities (noncurrent)		5,731
Equity
Retained earnings		(370,795)
ASC 842 | Adjustments due to ASC 842
ASSETS
Other assets (noncurrent)		1,785
Liabilities
Accrued expenses		(106)
Other liabilities (current)		937
Other liabilities (noncurrent)		708
Equity
Retained earnings		$ 246

Revenue (Details)

Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation Of Revenue [Line Items]
Revenue (Note 3)	$ 168,451	$ 205,698	$ 313,528	$ 422,007
United States
Disaggregation Of Revenue [Line Items]
Revenue (Note 3)	135,343	128,864	243,161	267,097
South Korea
Disaggregation Of Revenue [Line Items]
Revenue (Note 3)	32,884	70,513	64,706	136,533
Other
Disaggregation Of Revenue [Line Items]
Revenue (Note 3)	$ 224	$ 6,321	$ 5,661	$ 18,377

Revenue (Details 1)

Revenue (Details 1) - Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Start Date [Axis]: 2019-04-01 $ in Millions	Jun. 30, 2019USD ($)
Owned and Operated Mines [Member] | Fixed Price Contract [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue Remaining Performance Obligation	$ 807
Revenue Remaining Performance Obligation Expected Timing Percentage	81.00%
Expected timing of satisfaction	1 year 9 months
Owned and Operated Mines [Member] | Indexed Price Contract [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue Remaining Performance Obligation	$ 162
Revenue Remaining Performance Obligation Expected Timing Percentage	44.00%
Expected timing of satisfaction	1 year 9 months
Logistics and Related Activities [Member] | Fixed Price Contract [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue Remaining Performance Obligation	$ 99
Revenue Remaining Performance Obligation Expected Timing Percentage	90.00%
Expected timing of satisfaction	9 months

Revenue (Details 2)

Revenue (Details 2) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable, net	$ 44,937	$ 33,527
Trade accounts receivable
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable, net	44,184	33,062
Other receivables
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable, net	$ 753	$ 464

Segement Information (Details)

Segement Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)Item	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Reported segment | Item	2
Revenues Abstract
Consolidated revenue	$ 168,451	$ 205,698	$ 313,528	$ 422,007
Total Assets
Total Assets	274,811		274,811		$ 928,656
Capital Expenditures
Capital Expenditures			1,503	11,801
Depreciation and depletion	(11,897)	(14,401)	(22,583)	(29,396)
Accretion	(1,493)	(1,706)	(3,097)	(3,411)
Impairments	(620,901)	(800)	(621,005)	(800)
Reorganization items, net (Note 7)	37,190	0	37,190	0
Derivative financial instruments
(Gain) loss on derivative financial instruments	0	0	1,809	0
Settlement of derivative financial instruments		0	(1,809)	0
Total derivative financial instruments	0	0	0	0
Interest expense, net	(4,975)	(10,267)	(12,380)	(19,191)
(Income) loss from unconsolidated affiliates, net of tax	(630)	5	(866)	(266)
Non-cash throughput amortization expense and contract termination payments	(1,289)	(1,690)	(2,578)	(3,379)
Income (loss) before income tax provision and earnings from unconsolidated affiliates	(610,274)	(29,633)	(660,218)	(37,579)
Intersegment Elimination
Revenues Abstract
Consolidated revenue	(9,609)	(17,578)	(19,309)	(34,561)
Total Assets
Total Assets	(307)		(307)		(572)
Operating Segments [Member]
Capital Expenditures
Adjusted EBITDA	7,965	12,580	(2,371)	38,294
Owned and Operated Mines
Capital Expenditures
Impairments	(618,400)		(618,400)
Owned and Operated Mines | Operating Segments [Member]
Revenues Abstract
Consolidated revenue	142,294	143,940	257,937	297,593
Total Assets
Total Assets	97,378		97,378		735,022
Capital Expenditures
Capital Expenditures			1,395	11,693
Adjusted EBITDA	14,547	5,290	6,167	23,906
Logistics and Related Activities
Capital Expenditures
Impairments	(500)		(500)
Logistics and Related Activities | Operating Segments [Member]
Revenues Abstract
Consolidated revenue	35,766	79,333	74,900	158,969
Total Assets
Total Assets	26,961		26,961		29,327
Capital Expenditures
Capital Expenditures			0	0
Adjusted EBITDA	(6,582)	7,290	(8,538)	14,388
Corporate and Other
Capital Expenditures
Impairments	(2,100)		(2,100)
Corporate and Other | Operating Segments [Member]
Revenues Abstract
Consolidated revenue	0	3	0	6
Total Assets
Total Assets	150,779		150,779		$ 164,879
Capital Expenditures
Capital Expenditures			108	108
Adjusted EBITDA	$ (14,244)	$ (13,354)	$ (32,528)	$ (19,430)

Transportation Agreements (Deta

Transportation Agreements (Details) T in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Jul. 01, 2018T
Transportation Agreement Disclosure [Line Items]
Total throughput tons | T						10.5
Deferred assets for termination of contracts	$ 14		$ 14		$ 16.6
Costs under logistic contracts	32.5	$ 50.4	61.8	$ 102.7
Amortization of transportation agreements	9.6	$ 4.2	13.3	$ 8.3
Other assets
Transportation Agreement Disclosure [Line Items]
Deferred assets for termination of contracts	1.6		1.6		3.2
Other prepaid and deferred charges
Transportation Agreement Disclosure [Line Items]
Deferred assets for termination of contracts	$ 12.4		$ 12.4		$ 13.4

Transportation Agreements (De_2

Transportation Agreements (Details 1) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Transportation Agreements [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Outstanding amount of long-term purchase commitment	$ 71,632	$ 80,768

Impairments (Details)

Impairments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Impairments (Note 6)	$ 620,901	$ 800	$ 621,005	$ 800
Impairment of long-lived assets and mineral rights	568,000		568,000
Materials and supplies inventory impairment	49,500		49,500
Project develepment and right of use asset impairment	3,500		3,500
Owned and Operated Mines [Member]
Impairments (Note 6)	618,400		618,400
Logistics and Related Activities [Member]
Impairments (Note 6)	500		500
Corporate and Other [Member]
Impairments (Note 6)	$ 2,100		$ 2,100

Reorganization Items, Net (Deta

Reorganization Items, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Reorganization Items
Write-off of deferred gain on 2021 Notes	$ 53,455		$ 53,455
Gain on settlement of liabilities subject to compromise	77		77
Interest Income	6		6
Write-off of debt issuance costs	(9,203)		(9,203)
Professional fees	(7,087)		(7,087)
Other reorganization expenses	(58)		(58)
Reorganization items, net	$ 37,190	$ 0	$ 37,190	$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income tax provision [(benefit)] for continuing operations
Statutory income tax rate	23.00%	23.00%
Alternative Minimum Tax Credit refunds			$ 15,768	$ 0
Timing of realization of AMT value	4 years

Equity Method Investments (Deta

Equity Method Investments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Schedule Of Equity Method Investments [Line Items]
Distributions of income from unconsolidated affiliates	$ 1,250	$ 1,000
Equity Method Investments	$ 3,639		$ 4,022
Venture Fuels Partnership
Schedule Of Equity Method Investments [Line Items]
Equity investment in Venture Fuels Partnership (as a percent)	50.00%
Distributions of income from unconsolidated affiliates	$ 1,300	$ 1,000
Equity Method Investments	2,651		3,040
Other Investment [Member]
Schedule Of Equity Method Investments [Line Items]
Equity Method Investments	$ 988		$ 982

Common Stock and Earnings (Lo_3

Common Stock and Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator for calculation of diluted earnings (loss) per share
Net income (loss)	$ (609,679)	$ (49,748)	$ (29,872)	$ (7,738)	$ (659,426)	$ (37,610)
Denominator for basic income (loss) per share
Weighted-average shares outstanding	76,508		75,756		76,265	75,544
Denominator for diluted earnings (loss) per share	76,508		75,756		76,265	75,544
Basic earnings (loss) per share	$ (7.97)		$ (0.39)		$ (8.65)	$ (0.5)
Diluted earnings (loss) per share	$ (7.97)		$ (0.39)		$ (8.65)	$ (0.5)
Stock Compensation Plan [Member]
Anti-dilutive securities excluded from diluted earnings (loss) per share calculation
Anti-dilutive stock equivalents	2,450		3,852		2,816	4,048

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - Recurring Basis - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Assets
Money market funds	$ 4,927	$ 28,740
Demand deposits	59,500	62,500
Liabilities
Derivative financial instruments		2,386
Level 1
Assets
Money market funds	$ 4,927	28,740
Level 2
Liabilities
Derivative financial instruments		$ 2,386

Derivative Financial Instrume_2

Derivative Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Derivative Gain Loss On Derivative Net Abstract
(Gain) loss on derivative financial instruments	$ 0	$ 0	$ (1,809)	$ 0
WTI derivative financial instruments
Offsetting and Balance Sheet Presentation
Gross Amounts of Recognized Assets	0		0
Gross Amounts of Recognized Liabilities	0		0
Gross Amounts Offset in the Consolidated Balance Sheet Assets	0		0
Gross Amounts offset in the Consolidated Balance Sheets Liabilities	0		0		$ 2,642
Net Amounts Presented in the Consolidated Balance Sheets Assets	0		0
Net Amounts Presented in the Consolidated Balance Sheet Liabilities	$ 0		$ 0		$ (2,642)

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Inventories
Materials and supplies	$ 66,611	$ 68,519
Less: Obsolescence allowance	(50,750)	(1,089)
Material and supplies, net	15,861	67,430
Coal inventory	1,100	2,610
Inventories, net	$ 16,961	$ 70,040

Senior Notes (Details)

Senior Notes (Details) - USD ($) $ in Thousands	Aug. 01, 2019	May 15, 2019	May 01, 2019	Mar. 15, 2019	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Principal					$ 346,774	$ 346,774	$ 346,774
Unamortized discount and debt issuance costs					0	0	10,568
Unamortized Deferred Gain Forgiven Debt							(60,167)
Carrying Value							396,373
Senior notes carrying value LSTC					346,774	346,774
Fair Value					42,625	42,625	190,661
Write-off of deferred gain on 2021 Notes					53,455	53,455
Write-off of debt issuance costs					9,203	9,203
New Money Loans [Member]
Debt Instrument [Line Items]
New money loans		$ 10,000
Subsequent Event [Member] | New Money Loans [Member]
Debt Instrument [Line Items]
New money loans	$ 3,800
Subsequent Event [Member] | Roll Up Loans [Member]
Debt Instrument [Line Items]
Amount of 2021 notes exchanged for Roll-up loans	$ 28,000
Senior 6.375 Percent Notes Due 2024
Debt Instrument [Line Items]
Principal					56,408	56,408	56,408
Unamortized discount and debt issuance costs					0	0	723
Unamortized Deferred Gain Forgiven Debt							0
Carrying Value							55,685
Senior notes carrying value LSTC					56,408	56,408
Fair Value					$ 1,974	$ 1,974	$ 13,538
Interest rate (as a percent)					6.375%	6.375%	6.375%
Interest Payable Obligation				$ 1,800
Grace period				30 days
Senior 12.0 Percent Notes Due 2021
Debt Instrument [Line Items]
Principal					$ 290,366	$ 290,366	$ 290,366
Unamortized discount and debt issuance costs					0	0	9,845
Unamortized Deferred Gain Forgiven Debt							(60,167)
Carrying Value							340,688
Senior notes carrying value LSTC					290,366	290,366
Fair Value					$ 40,651	$ 40,651	$ 177,123
Interest rate (as a percent)					12.00%	12.00%	12.00%
Debt effective rate					6.46%	6.46%
Interest Payable Obligation			$ 17,400		$ 6,700	$ 6,700
Grace period			30 days

Leases (Details)

Leases (Details)	Jun. 30, 2019
Lessee Operating Lease Description
Lease terms	3 years 3 months 18 days
Minimum [Member]
Lessee Operating Lease Description
Lease terms	2 years
Maximum [Member]
Lessee Operating Lease Description
Lease terms	27 years

Leases (Details 1)

Leases (Details 1) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Lease Term
Weighted-average remaining lease term - finance leases	1 year 1 month 6 days	1 year 1 month 6 days
Weighted-average remaining lease term - operating leases	3 years 3 months 18 days	3 years 3 months 18 days
Discount Rate
Weighted-average discount rate - finance leases	4.30%	4.30%
Weighted-average discount rate - operating leases	18.40%	18.40%
Finance Lease Cost
Amortization of right-of-use assets	$ 280	$ 563
Interest expense on finance lease liabilities	19	46
Operating Lease Cost
Lease expense	259	531
Impairment of right-of-use asset	0	104
Short-term lease cost
Short-term lease cost	32	64
Total lease cost	$ 590	$ 1,308

Leases (Details 2)

Leases (Details 2) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Leases
Other assets (noncurrent)	$ 0	$ 17,998
Liabilites subject to compromise (current portion)	943
Liabilites subject to compromise (noncurrent portion)	481
Total operating lease liabilities	1,424	937
Lessee Lease Description [Line Items]
Property, plant, and equipment, net	68,468		$ 654,372
Other current liabilities	1,556
Other long-term liabilities	181
Total finance lease liabilities	1,737
Operating Lease Liabilities Payments Due [Abstract]
2019	515
2020	937
2021	109
2022	13
2023	13
Thereafter	370
Total	1,957
Less: interest	533
Total principal payments	1,424	$ 937
Less: current portion	943
Lease obligations, net of current portion	481
Finance Lease Liabilities Payments Due [Abstract]
2019	846
2020	871
2021	63
2022	0
2023	0
Thereafter	0
Total	1,780
Less: Interest	43
Total principal payments	1,737
Less: current portion	1,556
Lease obligations, net of current portion	181
Finance Leased Assets [Member]
Lessee Lease Description [Line Items]
Property, plant, and equipment	13,967
Accumulated amortization	(10,265)
Property, plant, and equipment, net	$ 3,702

Leases (Details 3)

Leases (Details 3) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Future minimum lease commitments
2019		$ 1,525
2020		1,446
2021		201
2022		13
2023		13
Thereafter		370
Property, Plant and Equipment
Property, plant, and equipment, net	$ 68,468	654,372
Leased Equipment [Member]
Property, Plant and Equipment
Property, plant, and equipment		13,967
Accumulated amortization		(8,987)
Property, plant, and equipment, net		4,980
Capital lease obligations
Future payments on capital equipment lease obligation payments
2019		1,711
2020		858
2021		28
2022		0
Total		2,597
Less: interest		91
Total principal payments		2,505
Less: current portion		1,633
Capital equipment lease obligations, net of current portion		872
Federal Coal Lease Obligation [Member]
Federal Coal Leases Future Minimum Payments Due [Abstract]
2019		600
2020		600
2021		600
2022		600
Federal coal Lease obligations		$ 1,400

Other Obligations (Details)

Other Obligations (Details) - USD ($)	May 16, 2019	Jun. 30, 2019	Jun. 30, 2019	May 15, 2019	Dec. 31, 2018	May 24, 2018
Line of Credit Facility [Line Items]
Debtor-in-possession financing		$ 11,313,000	$ 11,313,000		$ 0
Borrowing capacity allowed		0	0
Interest and Facility Fee Discussion
Unamortized debt issuance costs		1,100,000	1,100,000		1,000,000
Write-off of debt issuance costs		9,203,000	9,203,000
A/R Securitization Program
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 35,000,000					$ 70,000,000
Letters of credit that can be issued		25,700,000	25,700,000
Borrowing capacity allowed		23,100,000	23,100,000
Reduction of letters of credit		(2,600,000)	(2,600,000)		$ (4,400,000)
Total Liquidity		70,400,000	70,400,000
Interest and Facility Fee Discussion
Write-off of debt issuance costs			200,000
DIP Credit Agreement member
Line of Credit Facility [Line Items]
Amounts Borrowed put in escrow	10,000,000		10,000,000
Amount drawn		4,000,000	4,000,000
Escrow Deposit		$ 6,000,000	$ 6,000,000	$ 6,000,000
Total Liquidity	$ 12,000,000			$ 12,000,000

Postretirement Medical Plan (De

Postretirement Medical Plan (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Postretirement Medical Plan
Net periodic benefit cost (credit)			$ (3,510)	$ (2,841)
Postretirement medical plan
Postretirement Medical Plan
Service cost	$ 0	$ 197	0	394
Interest cost	0	220	0	440
Amortization of prior service cost	0	(1,837)	0	(3,675)
Postretirement medical plan termination (gain) loss	(1,755)	0	(3,510)	0
Net periodic benefit cost (credit)	$ (1,755)	$ (1,420)	$ (3,510)	$ (2,841)

Equity-Based Compensation (Deta

Equity-Based Compensation (Details) - LTIP - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pool of shares of common stock for issuance in connection with share-based awards		3,700
Vesting Period Change in Control Termination Without Cause		2 years
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Restricted stock and performance based share unit award activity
Non-vested shares at the beginning of the period, number (in shares)		2,861
Granted, number (in shares)		0
Forfeited		(57)
Vested, number (in shares)		(1,181)
Non-vested shares at the end of the period, number (in shares)		1,623
Weighted Average Grant-Date Fair Value (per share)
Non-vested shares at the beginning of the period (in dollars per share)		$ 3.34
Granted (in dollars per share)		0
Forfeited		3.46
Vested (in dollars per share)		2
Non-vested shares at the end of the period (in dollars per share)		$ 4.31
Unrecognized compensation cost		$ 1.5
Performance Based Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Restricted stock and performance based share unit award activity
Non-vested shares at the beginning of the period, number (in shares)		3,928
Granted, number (in shares)		0
Forfeited		(78)
Canceled, number (in shares)		2,075
Vested, number (in shares)		0
Non-vested shares at the end of the period, number (in shares)		1,775
Weighted Average Grant-Date Fair Value (per share)
Non-vested shares at the beginning of the period (in dollars per share)		$ 3.33
Granted (in dollars per share)	$ 4.05	0
Forfeited		4.29
Canceled (in dollars per share)		1.95
Vested (in dollars per share)		0
Non-vested shares at the end of the period (in dollars per share)		$ 4.9
Unrecognized compensation cost		$ 2.9
Weighted-average period over which unrecognized compensation cost recognized prior to vesting		1 year 9 months 18 days
Performance-Based Share Units
Percentage of target amount, low end of range		0.00%
Percentage of target amount, high end of range		200.00%

Liabilities Subject to Compro_3

Liabilities Subject to Compromise (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Liabilities Subject To Compromise [Abstract]
Senior notes	$ 346,774
Accounts Payable	22,949
Royalties and production and property taxes	59,328
Accrued expenses	28,445
Federal coal lease obligations	1,404
Other liabilities	5,469
Total Liabilities subject to compromise	$ 464,369	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details 1) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Equipment
Unrecorded Unconditional Purchase Obligation [Line Items]
Outstanding amount of long-term purchase commitment	$ 3,689	$ 1,861

Commitments and Contingencies_3

Commitments and Contingencies (Details 2) - Item	Mar. 26, 2018	Sep. 20, 2017	Aug. 22, 2017	Jul. 17, 2017	Oct. 21, 2016	Mar. 15, 2016	Nov. 25, 2015	Sep. 15, 2015
California [Member]
Commitment and Contingency [Line Items]
Complaints Filed				3
Northern Plains Resource Council Regulatory Challenge To Office Of Surface Minings Approval Process For Mine Plans Litigation [Member] | Antelope Mine [Member]
Commitment and Contingency [Line Items]
Number of different coal mines located in two different states for which approvals are challenged								4
Challenged Mine Plan Modifications								1
Northern Plains Resource Council Regulatory Challenge To Office Of Surface Minings Approval Process For Mine Plans Litigation [Member] | COLORADO [Member] | Antelope Mine [Member]
Commitment and Contingency [Line Items]
Number of different coal mines located in two different states for which approvals are challenged								1
Northern Plains Resource Council Regulatory Challenge To Office Of Surface Minings Approval Process For Mine Plans Litigation [Member] | WYOMING [Member] | Antelope Mine [Member]
Commitment and Contingency [Line Items]
Number of different coal mines located in two different states for which approvals are challenged								3
Wild Earth Guardians Regulatory Challenge to Office of Surface Minings Approval Process for Mine Plans Litigation [Member] | Antelope Mine [Member]
Commitment and Contingency [Line Items]
Administrative Record Documents					3
Notices of Supplemental Authority		1	1
Wild Earth Guardians Regulatory Challenge to Office of Surface Minings Approval Process for Mine Plans Litigation [Member] | WYOMING [Member] | Antelope Mine [Member]
Commitment and Contingency [Line Items]
Number of Mines included in OSM motion to sever complaint and transfer							2
BLM Approval of Revised Resource Managment Plans [Member]
Commitment and Contingency [Line Items]
Lease Planning Areas						2
Claims Filed	3

Commitments and Contingencies_4

Commitments and Contingencies (Details 3) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Concentration Risk [Line Items]
Outstanding amount of surety bonds	$ 395.1
Collateral posted in the form of letters of credit	25.7
Outstanding amount of self-funded bonds	$ 1.7
Customer Concentration Risk [Member] | Revenues
Concentration Risk [Line Items]
Number or major customers	one	no

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Other Comprehensive Income (Loss) (AOCI) by component, net of tax
Beginning balance, January 1	$ 13,284	$ 13,807
Ending balance, June 30	9,774
Postretirement medical plan | Accumulated Other Comprehensive Income (Loss)
Other Comprehensive Income (Loss) (AOCI) by component, net of tax
Amounts reclassified from accumulated other comprehensive income (loss)	(2,702)	(2,829)
Tax expense (benefit)	(808)	(846)
Net current period other comprehensive income (loss)	(3,510)	(3,675)
Ending balance, June 30	$ 9,774	$ 10,132

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior service costs (credits), before tax	$ 0	$ 1,837	$ 0	$ 3,675
Postretirement medical plan termination	1,755	0	3,510	0
Postretirement medical plan | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior service costs (credits), before tax	0	(1,837)	0	(3,675)
Postretirement medical plan termination	(1,755)	0	(3,510)	0
Total before tax	(1,755)	(1,837)	(3,510)	(3,675)
Tax benefit (expense)	404	423	808	846
Amounts reclassified from AOCI	$ (1,351)	$ (1,414)	$ (2,702)	$ (2,829)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Restricted Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	$ 64,425	$ 64,425	$ 90,174	$ 91,196
Restricted cash in other current assets	6,731	6,731	725
Restricted cash in other noncurrent assets	17,352	17,352	5,607
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	88,508	88,508	96,506	$ 92,128	$ 108,673
Supplemental Cash Flow Information [Abstract]
Interest paid		1,050	14,979
Income taxes paid (refunded)		(15,573)	220
Reorganization items, net paid		1,023	0
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows form operating leases		(525)
Operating cash flows from finance leases	(19)	(46)
Noncash Investing and Financing Items [Abstract]
Capital expenditures included in accounts payable		204	2,720
Assets acquired under federal coal lease		0	$ 2,356
Operating right-of-use assets recognized		1,785
Impairment of right-of-use asset	$ 0	$ (104)

Supplemental Guarantor_Non-Gu_3

Supplemental Guarantor/Non-Guarantor Financial Information (Details 1) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	$ 168,451		$ 205,698		$ 313,528	$ 422,007
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	162,847		196,410		322,806	388,944
Depreciation and depletion	11,897		14,401		22,583	29,396
Accretion	1,493		1,706		3,097	3,411
(Gain) loss on derivative financial instruments	0		0		(1,809)	0
Selling, general and administrative expenses	14,963		12,975		33,535	20,292
Impairments	620,901		800		621,005	800
Other operating costs	111		55		351	183
Total costs and expenses	812,212		226,347		1,001,568	443,026
Operating income (loss)	(643,761)		(20,649)		(688,040)	(21,019)
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	1,755		1,617		3,510	3,235
Interest income	106		274		393	538
Interest Expense	(5,081)		(10,541)		(12,773)	(19,729)
Reorganization items, net	37,190		0		37,190	0
Other, net	(483)		(334)		(498)	(604)
Total other income (expense)	33,487		(8,984)		27,822	(16,560)
Income (loss) before income tax provision and earnings from unconsolidated affiliates	(610,274)		(29,633)		(660,218)	(37,579)
Income tax benefit (expense)	(35)		(234)		(74)	(297)
Income (loss) from unconsolidated affiliates, net of tax	630		(5)		866	266
Net income (loss)	(609,679)	$ (49,748)	(29,872)	$ (7,738)	(659,426)	(37,610)
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		(1,837)		0	(3,675)
Postretirement medical plan termination	(1,755)		0		(3,510)	0
Other comprehensive income (loss)	(1,755)		(1,837)		(3,510)	(3,675)
Total comprehensive income (loss)	(611,434)		(31,709)		(662,936)	(41,285)
Eliminations
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	(1,478)		(2,615)		(3,637)	(4,403)
Costs and expenses
Selling, general and administrative expenses	(1,478)		(2,615)		(3,637)	(4,403)
Total costs and expenses	(1,478)		(2,615)		(3,637)	(4,403)
Operating income (loss)	0				0	0
Other income (expense)
Income (loss) from consolidated affiliates, net of tax	1,235,619		39,164		1,311,874	40,314
Net income (loss)	1,235,619		39,164		1,311,874	40,314
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		3,674			7,350
Postretirement medical plan termination	3,510				7,020
Other comprehensive income (loss)	3,510		3,674		7,020	7,350
Total comprehensive income (loss)	1,239,129		42,838		1,318,894	47,664
Parent Guarantor (CPE Inc.) | Reportable Legal Entities [Member]
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	1,478		2,615		3,637	4,403
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	0		0		0	0
Depreciation and depletion	0		0		0	0
Accretion	0		0		0	0
(Gain) loss on derivative financial instruments	0				0
Selling, general and administrative expenses	0		0		0	0
Impairments	0				0	0
Other operating costs	0		0		0	0
Total costs and expenses	0		0		0	0
Operating income (loss)	1,478		2,615		3,637	4,403
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	0		0		0	0
Interest income	0		0		0	3
Interest Expense	(1,313)		0		(1,313)	0
Reorganization items, net	6				6
Other, net	0		0		0	0
Total other income (expense)	(1,308)		0		(1,308)	3
Income (loss) before income tax provision and earnings from unconsolidated affiliates	170		2,615		2,329	4,406
Income tax benefit (expense)	(35)		(234)		(74)	(297)
Income (loss) from unconsolidated affiliates, net of tax	0		0		0	0
Income (loss) from consolidated affiliates, net of tax	(609,814)		(32,252)		(661,681)	(41,719)
Net income (loss)	(609,679)		(29,872)		(659,426)	(37,610)
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		(1,837)			(3,675)
Postretirement medical plan termination	(1,755)				(3,510)
Other comprehensive income (loss)	(1,755)		(1,837)		(3,510)	(3,675)
Total comprehensive income (loss)	(611,434)		(31,709)		(662,936)	(41,285)
Issuers | Reportable Legal Entities [Member]
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	0		0		0	0
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	13		(12)		18	(8)
Depreciation and depletion	276		284		545	555
Accretion	0		0		0	0
(Gain) loss on derivative financial instruments	0				0
Selling, general and administrative expenses	16,441		15,590		37,172	24,695
Impairments	1,977				1,977	0
Other operating costs	0		0		0	0
Total costs and expenses	18,707		15,862		39,712	25,242
Operating income (loss)	(18,707)		(15,862)		(39,712)	(25,242)
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	294		271		588	540
Interest income	102		274		383	535
Interest Expense	(3,101)		(10,177)		(10,309)	(19,039)
Reorganization items, net	37,107				37,107
Other, net	(143)		(75)		(257)	(222)
Total other income (expense)	34,260		(9,707)		27,513	(18,186)
Income (loss) before income tax provision and earnings from unconsolidated affiliates	15,553		(25,569)		(12,199)	(43,428)
Income tax benefit (expense)	0		0		0	0
Income (loss) from unconsolidated affiliates, net of tax	2		4		5	8
Income (loss) from consolidated affiliates, net of tax	(625,369)		(6,688)		(649,486)	1,701
Net income (loss)	(609,814)		(32,252)		(661,681)	(41,719)
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		(1,837)			(3,675)
Postretirement medical plan termination	(1,755)				(3,510)
Other comprehensive income (loss)	(1,755)		(1,837)		(3,510)	(3,675)
Total comprehensive income (loss)	(611,569)		(34,089)		(665,191)	(45,394)
Guarantor Subsidiaries | Reportable Legal Entities [Member]
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	168,451		205,698		313,528	422,007
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	162,779		196,382		322,692	388,911
Depreciation and depletion	11,621		14,117		22,038	28,841
Accretion	1,493		1,706		3,097	3,411
(Gain) loss on derivative financial instruments	0				(1,809)
Selling, general and administrative expenses	0		0		0	0
Impairments	618,924		800		619,028	800
Other operating costs	111		55		351	183
Total costs and expenses	794,928		213,060		965,397	422,146
Operating income (loss)	(626,477)		(7,362)		(651,869)	(139)
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	1,461		1,346		2,922	2,695
Interest income	4		0		10	0
Interest Expense	(120)		(105)		(259)	(213)
Reorganization items, net	77				77
Other, net	(507)		(334)		(521)	(604)
Total other income (expense)	915		907		2,229	1,878
Income (loss) before income tax provision and earnings from unconsolidated affiliates	(625,562)		(6,455)		(649,640)	1,739
Income tax benefit (expense)	0		0		0	0
Income (loss) from unconsolidated affiliates, net of tax	628		(9)		861	258
Income (loss) from consolidated affiliates, net of tax	(436)		(224)		(707)	(296)
Net income (loss)	(625,370)		(6,688)		(649,486)	1,701
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		(1,837)			(3,675)
Postretirement medical plan termination	(1,755)				(3,510)
Other comprehensive income (loss)	(1,755)		(1,837)		(3,510)	(3,675)
Total comprehensive income (loss)	(627,125)		(8,525)		(652,996)	(1,974)
Non-Guarantor Subsidiaries | Reportable Legal Entities [Member]
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Revenue	0		0		0	0
Costs and expenses
Cost of product sold (exclusive of depreciation, depletion, and accretion)	55		40		96	41
Depreciation and depletion	0		0		0	0
Accretion	0		0		0	0
(Gain) loss on derivative financial instruments	0				0
Selling, general and administrative expenses	0		0		0	0
Impairments	0				0	0
Other operating costs	0		0		0	0
Total costs and expenses	55		40		96	41
Operating income (loss)	(55)		(40)		(96)	(41)
Other income (expense)
Net periodic postretirement benefit income (cost), excluding service cost	0		0		0	0
Interest income	0		0		0	0
Interest Expense	(547)		(259)		(892)	(477)
Reorganization items, net	0				0
Other, net	167		75		280	222
Total other income (expense)	(380)		(184)		(612)	(255)
Income (loss) before income tax provision and earnings from unconsolidated affiliates	(435)		(224)		(708)	(296)
Income tax benefit (expense)	0		0		0	0
Income (loss) from unconsolidated affiliates, net of tax	0		0		0	0
Income (loss) from consolidated affiliates, net of tax	0		0		0	0
Net income (loss)	(435)		(224)		(708)	(296)
Other comprehensive income (loss)
Postretirement medical plan amortization of prior service costs	0		0			0
Postretirement medical plan termination	0				0
Other comprehensive income (loss)	0		0		0	0
Total comprehensive income (loss)	$ (435)		$ (224)		$ (708)	$ (296)

Supplemental Guarantor_Non-Gu_4

Supplemental Guarantor/Non-Guarantor Financial Information (Details 2) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 64,425			$ 91,196	$ 90,174
Accounts receivable, net	44,937			33,527
Due from related parties	108			0
Inventories, net	16,961			70,040
Income tax receivable	7,944			15,808
Other prepaid and deferred charges	25,798			27,527
Other assets	6,810			4,205
Total current assets	166,983			242,303
Noncurrent assets
Property, plant, and equipment, net	68,468			654,372
Income tax receivable	7,884			15,768
Other assets	31,476			16,213
Total assets	274,811			928,656
Current liabilities
Accounts payable	31,780			34,210
Royalties and production and property taxes	13,974			53,232
Accrued expenses	14,610		$ 26,279	26,385
Due to related parties	0			71
Current portion of federal coal lease obligations	0			379
Debtor-in-possession financing	11,313			0
Other liabilities	1,556			4,019
Total current liabilities	73,233			118,296
Noncurrent liabilities
Senior notes				396,373
Federal coal lease obligations, net of current portion	0			1,404
Asset retirement obligations, net of current portion	100,939			92,591
Royalties And Production Taxes Noncurrent	3,124			20,587
Other liabilities	181		$ 6,439	5,731
Total liabilities not subject to compromise	177,477			634,982
Liabilities subject to compromise
Liabilities subjec to compromise	464,369			0
Total liabilities	641,846			634,982
Total equity	(367,035)	$ 243,298		293,674	$ 968,143	$ 998,834	$ 1,007,809
Total liabilities and equity	274,811			928,656
Eliminations
Current assets
Due from related parties	(105,654)			(96,985)
Total current assets	(105,654)			(96,985)
Noncurrent assets
Other assets	(5,455)			(928,190)
Total assets	(111,109)			(1,025,175)
Current liabilities
Due to related parties	(105,653)			(96,985)
Total current liabilities	(105,653)			(96,985)
Noncurrent liabilities
Other liabilities	(413,350)
Total liabilities not subject to compromise	(519,003)
Liabilities subject to compromise
Total liabilities	(519,003)			(96,985)
Total equity	407,894			(928,190)
Total liabilities and equity	(111,109)			(1,025,175)
Parent Guarantor (CPE Inc.) | Reportable Legal Entities [Member]
Current assets
Cash and cash equivalents	0			0
Accounts receivable, net	0			0
Due from related parties	0			0
Inventories, net	0			0
Income tax receivable	7,944			15,808
Other prepaid and deferred charges	3,620			281
Other assets	6,005			1
Total current assets	17,569			16,090
Noncurrent assets
Property, plant, and equipment, net	0			0
Income tax receivable	7,884			15,768
Other assets	0			338,229
Total assets	25,453			370,087
Current liabilities
Accounts payable	2			0
Royalties and production and property taxes	0			0
Accrued expenses	209			1,703
Due to related parties	60,662			74,710
Current portion of federal coal lease obligations	0
Debtor-in-possession financing	11,313
Other liabilities	0			0
Total current liabilities	72,186			76,413
Noncurrent liabilities
Senior notes	0			0
Federal coal lease obligations, net of current portion	0
Asset retirement obligations, net of current portion	0			0
Royalties And Production Taxes Noncurrent	0			0
Other liabilities	319,699			0
Total liabilities not subject to compromise	391,885
Liabilities subject to compromise
Liabilities subjec to compromise	603
Total liabilities	392,488			76,413
Total equity	(367,035)			293,674
Total liabilities and equity	25,453			370,087
Issuers | Reportable Legal Entities [Member]
Current assets
Cash and cash equivalents	64,266			91,083
Accounts receivable, net	0			55
Due from related parties	76,854			61,960
Inventories, net	0			0
Income tax receivable	0			0
Other prepaid and deferred charges	0			0
Other assets	0			0
Total current assets	141,120			153,096
Noncurrent assets
Property, plant, and equipment, net	322			2,735
Income tax receivable	0			0
Other assets	0			583,793
Total assets	141,442			739,626
Current liabilities
Accounts payable	6			0
Royalties and production and property taxes	0			0
Accrued expenses	0			5,001
Due to related parties	71			71
Current portion of federal coal lease obligations	0
Other liabilities	0			0
Total current liabilities	77			5,072
Noncurrent liabilities
Senior notes	0			396,373
Federal coal lease obligations, net of current portion	0
Asset retirement obligations, net of current portion	0			0
Royalties And Production Taxes Noncurrent	0			0
Other liabilities	93,651			0
Total liabilities not subject to compromise	93,728
Liabilities subject to compromise
Liabilities subjec to compromise	367,461
Total liabilities	461,189			401,445
Total equity	(319,747)			338,181
Total liabilities and equity	141,442			739,626
Guarantor Subsidiaries | Reportable Legal Entities [Member]
Current assets
Cash and cash equivalents	159			113
Accounts receivable, net	11,863			5,048
Due from related parties	28,908			35,025
Inventories, net	16,961			70,040
Income tax receivable	0			0
Other prepaid and deferred charges	22,178			27,246
Other assets	805			4,204
Total current assets	80,874			141,678
Noncurrent assets
Property, plant, and equipment, net	68,146			651,637
Income tax receivable	0			0
Other assets	18,521			21,202
Total assets	167,541			814,515
Current liabilities
Accounts payable	31,699			34,080
Royalties and production and property taxes	13,974			53,232
Accrued expenses	14,401			19,681
Due to related parties	0			0
Current portion of federal coal lease obligations	0			379
Other liabilities	1,556			4,019
Total current liabilities	61,630			111,391
Noncurrent liabilities
Senior notes	0			0
Federal coal lease obligations, net of current portion	0			1,404
Asset retirement obligations, net of current portion	100,939			92,591
Royalties And Production Taxes Noncurrent	3,124			20,587
Other liabilities	181			5,731
Total liabilities not subject to compromise	165,874
Liabilities subject to compromise
Liabilities subjec to compromise	96,305
Total liabilities	262,179			231,704
Total equity	(94,638)			582,811
Total liabilities and equity	167,541			814,515
Non-Guarantor Subsidiaries | Reportable Legal Entities [Member]
Current assets
Cash and cash equivalents	0			0
Accounts receivable, net	33,074			28,424
Due from related parties	0			0
Inventories, net	0			0
Income tax receivable	0			0
Other prepaid and deferred charges	0			0
Other assets	0			0
Total current assets	33,074			28,424
Noncurrent assets
Property, plant, and equipment, net	0			0
Income tax receivable	0			0
Other assets	18,410			1,179
Total assets	51,484			29,603
Current liabilities
Accounts payable	73			130
Royalties and production and property taxes	0			0
Accrued expenses	0			0
Due to related parties	44,920			22,275
Current portion of federal coal lease obligations	0
Other liabilities	0			0
Total current liabilities	44,993			22,405
Noncurrent liabilities
Senior notes	0			0
Federal coal lease obligations, net of current portion	0
Asset retirement obligations, net of current portion	0			0
Royalties And Production Taxes Noncurrent	0			0
Other liabilities	0			0
Total liabilities not subject to compromise	44,993
Liabilities subject to compromise
Liabilities subjec to compromise	0
Total liabilities	44,993			22,405
Total equity	6,491			7,198
Total liabilities and equity	$ 51,484			$ 29,603

Supplemental Guarantor_Non-Gu_5

Supplemental Guarantor/Non-Guarantor Financial Information (Details 3) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from continuing operations
Net cash provided by (used in) operating activities	$ (13,882)	$ 3,568
Investing activities
Purchases of property, plant and equipment	(1,299)	(4,831)
Investment in development projects	0	(1,894)
Proceeds from the sale of assets	3,208	69
Net cash provided by (used in) investing activities	1,909	(6,656)
Financing activities
Principal payments on federal coal leases	(379)	(574)
Principal payment on finance leases	(768)	(648)
Borrowings on debtor in possession financing	10,000	0
Payment of debt refinancing costs	0	0
Payments of deferred financing costs	(500)	(907)
Payment amortized to deferred gain	0	(6,298)
Other	0	(652)
Net cash provided by (used in) financing activities	8,353	(9,079)
Net increase (decrease) in cash, cash equivalents, and restricted cash	(3,620)	(12,167)
Cash, cash equivalents, and restricted cash at beginning of period	92,128	108,673
Cash, cash equivalents, and restricted cash at end of period	88,508	96,506
Parent Guarantor (CPE Inc.) | Reportable Legal Entities [Member]
Cash flows from continuing operations
Net cash provided by (used in) operating activities	6,005	0
Investing activities
Purchases of property, plant and equipment	0	0
Investment in development projects	0	0
Proceeds from the sale of assets	0	0
Net cash provided by (used in) investing activities	0	0
Financing activities
Principal payments on federal coal leases	0	0
Principal payment on finance leases		0
Borrowings on debtor in possession financing	0
Payments of deferred financing costs	0	0
Payment amortized to deferred gain		0
Other	0	0
Net cash provided by (used in) financing activities	0	0
Net increase (decrease) in cash, cash equivalents, and restricted cash	6,005	0
Cash, cash equivalents, and restricted cash at end of period	6,005	0
Issuers | Reportable Legal Entities [Member]
Cash flows from continuing operations
Net cash provided by (used in) operating activities	(36,709)	(11,680)
Investing activities
Purchases of property, plant and equipment	(108)	(60)
Investment in development projects	0	0
Proceeds from the sale of assets	0	13
Net cash provided by (used in) investing activities	(108)	(47)
Financing activities
Principal payments on federal coal leases	0	0
Principal payment on finance leases		0
Borrowings on debtor in possession financing	10,000
Payments of deferred financing costs	0	0
Payment amortized to deferred gain		(6,298)
Other	0	0
Net cash provided by (used in) financing activities	10,000	(6,298)
Net increase (decrease) in cash, cash equivalents, and restricted cash	(26,817)	(18,025)
Cash, cash equivalents, and restricted cash at end of period	64,266	89,792
Guarantor Subsidiaries | Reportable Legal Entities [Member]
Cash flows from continuing operations
Net cash provided by (used in) operating activities	(823)	8,734
Investing activities
Purchases of property, plant and equipment	(1,191)	(4,771)
Investment in development projects	0	(1,894)
Proceeds from the sale of assets	3,208	56
Net cash provided by (used in) investing activities	2,017	(6,609)
Financing activities
Principal payments on federal coal leases	(379)	(574)
Principal payment on finance leases	(768)	(648)
Borrowings on debtor in possession financing	0
Payments of deferred financing costs	0	0
Payment amortized to deferred gain		0
Other	0	(652)
Net cash provided by (used in) financing activities	(1,147)	(1,874)
Net increase (decrease) in cash, cash equivalents, and restricted cash	47	251
Cash, cash equivalents, and restricted cash at end of period	885	1,107
Non-Guarantor Subsidiaries | Reportable Legal Entities [Member]
Cash flows from continuing operations
Net cash provided by (used in) operating activities	17,645	6,514
Investing activities
Purchases of property, plant and equipment	0	0
Investment in development projects	0	0
Proceeds from the sale of assets	0	0
Net cash provided by (used in) investing activities	0	0
Financing activities
Principal payments on federal coal leases	0	0
Principal payment on finance leases		0
Borrowings on debtor in possession financing	0
Payments of deferred financing costs	(500)	(907)
Payment amortized to deferred gain		0
Other	0	0
Net cash provided by (used in) financing activities	(500)	(907)
Net increase (decrease) in cash, cash equivalents, and restricted cash	17,145	5,607
Cash, cash equivalents, and restricted cash at end of period	$ 17,352	$ 5,607

Subsequent Events (Details)

Subsequent Events (Details) $ in Thousands	Sep. 06, 2019USD ($)	Aug. 19, 2019USD ($)$ / T	Aug. 01, 2019USD ($)	May 16, 2019USD ($)	May 15, 2019USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Debt Instrument [Line Items]
Borrowings on debtor in possession financing						$ 11,313		$ 0
Asset purchase agreement cash at closing						3,208	$ 69
DIP Credit Agreement member
Debt Instrument [Line Items]
Amounts Borrowed put in escrow				$ 10,000		10,000
Amount drawn						4,000
Escrow Deposit					$ 6,000	$ 6,000
New Money Loans [Member]
Debt Instrument [Line Items]
New money loans					$ 10,000
Subsequent Event [Member]
Debt Instrument [Line Items]
Note payable to first lien holders		$ 40,000
Dollar per ton royalty rate | $ / T		0.15
Duration of royalty payments		5 years
Total pre and post petition tax and royalties payments assumed		$ 94,000
A/P post-petition		20,000
Cure costs		$ 1,100
Subsequent Event [Member] | DIP Credit Agreement member
Debt Instrument [Line Items]
Amounts Borrowed put in escrow	$ 35,000		$ 25,000
Amount drawn	4,000
Escrow Deposit	31,000
Borrowings on debtor in possession financing	$ 65,400
Subsequent Event [Member] | New Money Loans [Member]
Debt Instrument [Line Items]
New money loans			3,800
Subsequent Event [Member] | Roll Up Loans [Member]
Debt Instrument [Line Items]
Amount of 2021 notes exchanged for Roll-up loans			$ 28,000