Foresight Energy (FELPQ) 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 06, 2015
Document And Entity Information [Line Items]
Entity Registrant Name	Foresight Energy LP
Entity Central Index Key	1,540,729
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,015
Trading Symbol	FELP
Document Fiscal Period Focus	Q3
Common Units
Document And Entity Information [Line Items]
Entity Units Outstanding		65,190,676
Subordinated Units
Document And Entity Information [Line Items]
Entity Units Outstanding		64,954,691

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 24,993	$ 26,509
Accounts receivable	58,235	80,911
Due from affiliates	18,596	532
Financing receivables - affiliate	2,638
Inventories	89,104	92,075
Prepaid expenses	6,354	2,157
Prepaid royalties	3,957	8,380
Deferred longwall costs	26,012	23,224
Coal derivative assets	29,581	36,080
Other current assets	262	6,302
Total current assets	259,732	276,170
Property, plant, equipment and development, net	1,454,518	1,522,488
Due from affiliates	2,691
Financing receivables - affiliate	70,831
Prepaid royalties	66,210	59,967
Coal derivative assets	24,026	24,957
Other assets	29,415	32,070
Total assets	1,907,423	1,915,652
Current liabilities:
Current portion of long-term debt and capital lease obligations	94,567	44,143
Accrued interest	10,685	25,136
Accounts payable	38,581	60,206
Accrued expenses and other current liabilities	35,427	37,820
Due to affiliates	6,481	15,107
Total current liabilities	185,741	182,412
Long-term debt and capital lease obligations	1,401,080	1,316,528
Sale-leaseback financing arrangements – affiliate	193,434	193,434
Asset retirement obligations	31,878	31,373
Other long-term liabilities	6,131	5,508
Total liabilities	1,818,264	1,729,255
Limited partners' capital (deficit):
Total limited partners' capital	90,877	127,756
Noncontrolling interests	(1,718)	7,931
Total partners' capital	89,159	186,397
Total liabilities and partners' capital	1,907,423	1,915,652
Common Units
Limited partners' capital (deficit):
Total limited partners' capital	221,446	238,925
Subordinated Units
Limited partners' capital (deficit):
Total limited partners' capital	$ (130,569)	(111,169)
Predecessor equity
Limited partners' capital (deficit):
Total limited partners' capital		50,710
Total partners' capital		$ 50,710

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Sep. 30, 2015	Dec. 31, 2014
Common Units
Capital units, Outstanding	65,191	64,831
Subordinated Units
Capital units, Outstanding	64,955	64,739

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues
Coal sales	$ 251,125	$ 299,964	$ 739,940	$ 809,364
Other revenues	1,941		3,263
Total revenues	253,066	299,964	743,203	809,364
Costs and expenses:
Cost of coal produced (excluding depreciation, depletion and amortization)	128,195	123,535	360,769	323,064
Cost of coal purchased	5,055	11,940	7,063	12,672
Transportation	34,377	54,454	127,757	161,188
Depreciation, depletion and amortization	54,152	46,638	145,701	123,944
Accretion on asset retirement obligations	567	405	1,700	1,215
Selling, general and administrative	4,761	6,401	25,285	26,634
Transition and reorganization costs	5,037		17,288
Gain on commodity derivative contracts	(17,541)	(18,990)	(40,703)	(41,419)
Other operating loss (income), net	384	859	(13,872)	(1,460)
Operating income	38,079	74,722	112,215	203,526
Other expenses:
Loss on early extinguishment of debt				4,979
Interest expense, net	29,891	28,202	86,591	88,156
Net income	8,188	46,520	25,624	110,391
Less: net income attributable to noncontrolling interests	118	804	652	2,819
Net income attributable to controlling interests	8,070	45,716	24,972	107,572
Less: net income attributable to predecessor equity		350	23	66,436
Net income subsequent to initial public offering available to limited partner units - basic and diluted:
Net income subsequent to initial public offering available to limited partner units	$ 8,070	$ 45,366	$ 24,949	$ 41,136
Weighted average limited partner units outstanding - basic and diluted:
Distributions declared per limited partner unit	$ 0.38	$ 0.03	$ 1.11	$ 0.03
Common Units
Net income subsequent to initial public offering available to limited partner units - basic and diluted:
Net income subsequent to initial public offering available to limited partner units	$ 4,041	$ 22,691	$ 12,486	$ 20,619
Net income subsequent to initial public offering available to limited partner units - basic and diluted	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	65,156	64,786	65,067	64,786
Subordinated Units
Net income subsequent to initial public offering available to limited partner units - basic and diluted:
Net income subsequent to initial public offering available to limited partner units	$ 4,029	$ 22,675	$ 12,463	$ 20,517
Net income subsequent to initial public offering available to limited partner units - basic and diluted	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	64,955	64,739	64,927	64,739

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statement of Partners' Capital (Deficit) - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Total	Noncontrolling Interest	Limited PartnersCommon Units	Limited PartnersSubordinated Units
Beginning Balance (Predecessor equity) at Dec. 31, 2014	$ 50,710
Beginning Balance at Dec. 31, 2014	186,397	$ 7,931	$ 238,925	$ (111,169)
Beginning Balance (in units) at Dec. 31, 2014			64,831,312	64,738,895
Net income | Predecessor equity	23
Net income	25,624	652	$ 12,486	$ 12,463
Capital contribution from Foresight Reserves LP	10,507		5,259	5,248
Contribution of net assets to Foresight Energy LP | Predecessor equity	(50,733)
Contribution of net assets to Foresight Energy LP		(9,898)	25,643	34,988
Cash distributions	(144,748)	(403)	(72,246)	$ (72,099)
Equity-based compensation	12,897		$ 12,897
Issuance of equity-based awards			359,364	215,796
Distribution equivalent rights on LTIP awards	(640)		$ (640)
Net settlement of withholding taxes on issued LTIP awards	(878)		(878)
Ending Balance at Sep. 30, 2015	$ 89,159	$ (1,718)	$ 221,446	$ (130,569)
Ending Balance (in units) at Sep. 30, 2015			65,190,676	64,954,691

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net income	$ 25,624	$ 110,391
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization	145,701	123,944
Equity-based compensation	12,897	3,257
Unrealized losses (gains) on commodity derivative contracts and cumulative prior unrealized gains realized during the period	10,853	(33,711)
Realized gains on commodity derivative contracts included in investing activities	(19,073)
Transition and reorganization expenses paid by Foresight Reserves LP (affiliate)	8,031
Noncash loss on early extinguishment of debt		4,681
Other	6,822	7,546
Changes in operating assets and liabilities:
Accounts receivable	22,676	(33,655)
Due from/to affiliates, net	(25,406)	6,013
Inventories	(3,806)	(18,929)
Prepaid expenses and other current assets	2,265	(10,485)
Prepaid royalties	(1,820)	(3,443)
Commodity derivative contract assets and liabilities, net	(2,447)	(1,439)
Accounts payable	(21,625)	19,634
Accrued interest	(14,451)	(10,667)
Accrued expenses and other current liabilities	(4,085)	5,164
Other	(2,390)	(650)
Net cash provided by operating activities	139,766	167,651
Cash flows from investing activities
Investment in property, plant, equipment and development	(69,502)	(173,946)
Investment in financing arrangements with Murray Energy (affiliate)	(75,000)
Settlement of certain commodity derivative contracts	19,073
Return of investment on financing arrangements with Murray Energy (affiliate)	1,112
Acquisition of an affiliate		(3,822)
Proceeds from sale of equipment		1,619
Net cash used in investing activities	(124,317)	(176,149)
Cash flows from financing activities
Net increase in borrowings under revolving credit facility	58,000	83,500
Net increase in borrowings under A/R securitization program	50,000
Proceeds from other long-term debt	59,325	29,719
Payments on other long-term debt and capital lease obligations	(33,274)	(297,908)
Payments on short-term debt	(2,010)
Distributions paid	(144,748)	(124,267)
Proceeds from issuance of common units (net of underwriters' discount)		329,875
Initial public offering costs paid (other than underwriters' discount)		(6,976)
Debt issuance costs paid	(2,751)	(297)
Other	(1,507)	(551)
Net cash (used in) provided by financing activities	(16,965)	13,095
Net (decrease) increase in cash and cash equivalents	(1,516)	4,597
Cash and cash equivalents, beginning of period	26,509	24,787
Cash and cash equivalents, end of period	24,993	29,384
Supplemental information and disclosures of non-cash financing activities:
Interest paid, net of amounts capitalized	96,050	93,437
Non-cash distribution		$ 12,187
Non-cash capital contribution from Foresight Reserves LP (affiliate)	10,507
Short-term insurance financing	$ 2,809

Organization, Nature of Busines

Organization, Nature of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization, Nature of Business and Basis of Presentation	1. Organization, Nature of Business and Basis of Presentation Foresight Energy LLC (“FELLC”), a perpetual-term Delaware limited liability company, was formed in September 2006 for the development, mining, transportation and sale of coal. Prior to June 23, 2014, Foresight Reserves, LP (“Foresight Reserves”) owned 99.333% of FELLC and a member of FELLC’s management owned 0.667%. In January 2012, Foresight Energy LP (“FELP”), a Delaware limited partnership, and Foresight Energy GP LLC (“general partner” or “FEGP”), a Delaware limited liability company, were formed. FELP was formed to own FELLC and FEGP was formed to be the general partner of FELP. Prior to June 23, 2014, FELP had no operating or cash flow activity, and no recorded net assets. On June 23, 2014, in connection with the initial public offering (“IPO”) of FELP, Foresight Reserves and a member of management contributed their ownership interests in FELLC to FELP for which they were issued common and subordinated units in FELP. Because this transaction was between entities under common control, the contributed assets and liabilities of FELLC were recorded in the combined consolidated financial statements of FELP at FELLC’s historical cost. FELP has been managed by FEGP subsequent to the IPO. During the first quarter of 2015 (the “Contribution Date”), Foresight Reserves and a member of management contributed (through their incentive distribution rights) their 100% equity interest in Sitran LLC (“Sitran”), Adena Resources LLC (“Adena”), Hillsboro Transport LLC (“Hillsboro Transport”) and Akin Energy LLC (“Akin Energy”) to FELP for no consideration (collectively, the “Contributed Companies”) (see Note 4). Because Sitran, Akin Energy and FELP were under common control, FELP’s historical results prior to the Contribution Date have been recast to combine the financial position and results of operations of Sitran and Akin Energy. Hillsboro Transport and Adena were consolidated as variable interest entities (“VIEs”) prior to the Contribution Date (see Note 14), therefore, the contribution did not result in a change in reporting entity. The equity values of Sitran and Akin Energy prior to the Contribution Date are included in predecessor equity in the statement of partners’ capital (deficit), and on the Contribution Date, the net book values of these entities were reclassified from predecessor equity to limited partners’ capital. Similarly, the equity values of Hillsboro Transport and Adena were reclassified from noncontrolling interests to limited partners’ capital on the Contribution Date. The controlling interest net income of the Contributed Companies prior to the Contribution Date and the controlling interest net income of FELLC prior to the IPO are included in net income attributable to predecessor equity in the condensed consolidated statements of operations. As used hereafter in this report, the terms “Foresight Energy LP,” “FELP,” the “Partnership,” “we,” “us” or like terms, refer to the combined results of Foresight Energy LP, the Contributed Companies, and FELLC and its consolidated subsidiaries and affiliates, unless the context otherwise requires or where otherwise indicated. The information presented in this Quarterly Report on Form 10-Q contains, for all periods presented, the combined financial results of Foresight Energy LP, the Contributed Companies and FELLC, and VIEs for which FELLC or its subsidiaries are the primary beneficiary. On April 16, 2015, Murray Energy Corporation (“Murray Energy”) and Foresight Reserves completed a transaction whereby Murray Energy acquired a noncontrolling economic interest in FEGP and FELP (see Note 13). The Partnership operates in a single reportable segment and currently operates four underground mining complexes in the Illinois Basin: Williamson Energy, LLC (“Williamson”); Sugar Camp Energy, LLC (“Sugar Camp”); Hillsboro Energy, LLC (“Hillsboro”); and Macoupin Energy, LLC (“Macoupin”). On June 1, 2014, the second longwall system at our Sugar Camp complex transitioned from the development stage to the production stage and from that date forward was recognized in our results of operations. Mined coal is sold to a diverse customer base, including electric utility and industrial companies primarily in the eastern United States, as well as overseas markets. Intercompany transactions, including those between consolidated VIEs, the Contributed Companies, and FELP and its consolidated subsidiaries, are eliminated in consolidation. The accompanying condensed consolidated financial statements contain all significant adjustments (consisting of normal recurring accruals) that, in the opinion of management, are necessary to present fairly, the Partnership’s condensed consolidated financial position, results of operations and cash flows for all periods presented. In preparing the condensed consolidated financial statements, management used estimates and assumptions that may affect reported amounts and disclosures. To the extent there are material differences between the estimates and actual results, the impact to the Partnership’s financial condition or results of operations could be material. The unaudited condensed consolidated financial statements do not include footnotes and certain financial information as required annually under U.S. generally accepted accounting principles (“U.S. GAAP”) and, therefore, should be read in conjunction with the annual audited consolidated financial statements for the year ended December 31, 2014 included in our Annual Report on Form 10-K filed with the SEC on March 10, 2015. The results of operations for the three and nine months ended September 30, 2015 are not necessarily indicative of results that can be expected for any future period, including the year ending December 31, 2015.

New Accounting Standards

New Accounting Standards	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
New Accounting Standards	2. New Accounting Standards In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers I n February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis . ASU 2015-02 changes the requirements and analysis required when determining the reporting entity’s need to consolidate an entity, including modifying the evaluation of limited partnership variable interest status, the presumption that a general partner should consolidate a limited partnership and the consolidation criterion applied by a reporting entity involved with variable interest entities. ASU 2015-02 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and shall be applied retrospectively to each period presented. Early adoption is permitted. We are currently evaluating the effect of adopting ASU 2015-02. In April 2015, the FASB issued ASU 2015-06, Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs In July 2015, the FASB issued ASU 2015-11, Inventory: Simplifying the Measurement of Inventory No other new accounting pronouncement issued or effective during the fiscal year which were not previously disclosed in our Annual Report on Form 10-K had, or is expected to have, a material impact on our consolidated financial statements or related disclosures.

Transition and Reorganization C

Transition and Reorganization Costs	9 Months Ended
	Sep. 30, 2015
Restructuring Charges [Abstract]
Transition and Reorganization Costs	3. Transition and Reorganization Costs Transition and reorganization costs were $5.0 million and $17.3 million for the three and nine months ended September 30, 2015, respectively. In connection with Murray Energy acquiring a noncontrolling ownership interest in the Partnership and its general partner (see Note 13), we entered into a management services agreement (“MSA”) with Murray American Coal Inc., an affiliate of Murray Energy, with the intent of optimizing and reorganizing certain corporate administrative functions and generating synergies between the two companies through the elimination of headcount and duplicate selling, general and administrative expenses. The costs are comprised of retention compensation to certain employees during the transition period and termination benefits to employees whose positions were replaced during the current period by Murray Energy employees under the MSA. Included in these costs for the nine months ended September 30, 2015 were $8.0 million of costs paid by Foresight Reserves which were recorded as capital contributions (an additional $2.5 million was paid and deferred and will be expensed over the required remaining retention period), $3.9 million of equity-based compensation for the accelerated vesting of certain equity awards and $0.6 million of legal and various other one-time charges related to the Murray Energy transaction.

Contributions by Foresight Rese

Contributions by Foresight Reserves	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Contributions by Foresight Reserves	4. Contributions by Foresight Reserves During the nine months ended September 30, 2015, Foresight Reserves paid $10.5 million of one-time employee compensation costs classified as transition and reorganization costs for which it will not seek reimbursement from the Partnership. The noncash contribution from Foresight Reserves increased the Partnership’s limited partners’ capital accounts. Of the $10.5 million contribution amount, $2.5 million was deferred as a prepaid expense and will be amortized over the required retention period. During the first quarter of 2015, Foresight Reserves and a member of management contributed to FELP, for no consideration, the following entities: · Sitran – a barge terminal on the Ohio River, · Hillsboro Transport – Hillsboro’s coal loadout facility, · Adena – an entity that provides certain water and other miscellaneous rights to FELP’s mines, and · Akin Energy – an entity holding certain permits and development costs for a natural gas power generation facility. As described in Note 1, because Sitran and Akin Energy were under common control, the Partnership’s historical financial statements have been retrospectively adjusted to combine their financial position at historical cost and their results of operations. The equity values of Sitran and Akin Energy prior to the Contribution Date are included in predecessor equity in the statement of partners’ capital (deficit). Hillsboro Transport and Adena were previously consolidated by the Partnership as VIEs, therefore the contribution did not result in a change in reporting entity (see Note 14). On the Contribution Date, the net book values of the Contributed Companies were reclassified from either predecessor equity or noncontrolling interest, as applicable, to limited partners’ capital in the statement of partners’ capital (pro rata between the common and subordinated units based on the number of units held by the contributing parties on the Contribution Date). The aggregate net book value of the Contributed Companies on the Contribution Date was $60.6 million.

Commodity Derivative Contracts

Commodity Derivative Contracts	9 Months Ended
	Sep. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Commodity Derivative Contracts	5. Commodity Derivative Contracts We have commodity price risk for our coal sales as a result of changes in the market value of our coal. To minimize this risk, we enter into long-term, fixed price coal supply sales agreements and coal derivative swap contracts. As of September 30, 2015 and December 31, 2014, we had outstanding coal derivative contracts to fix the selling price on 1.4 million tons and 3.4 million tons, respectively. Swaps are designed so that we receive or make payments based on a differential between fixed and variable prices for coal. The coal derivative contracts are economic hedges to certain future unpriced (indexed) sales commitments through 2017. The coal derivative contracts are indexed to the Argus API 2 price index, the benchmark price for coal exported to northwest Europe. The coal derivative contracts are accounted for as freestanding derivatives and any gains or losses resulting from adjusting these contracts to fair value are recorded into earnings. We have diesel fuel price exposure in our transportation and production processes and therefore are subject to commodity price risk as a result of changes in the market value of diesel fuel. Beginning in 2015, to limit our exposure to diesel fuel price volatility, we entered into swap agreements with financial institutions which provide a fixed price per unit for the volume of purchases being hedged. As of September 30, 2015, we had swap agreements outstanding to hedge the variable cash flows related to 19% of anticipated diesel fuel exposure for the remainder of 2015 and calendar year 2016. The diesel fuel derivative contracts are accounted for as freestanding derivatives and any gains or losses resulting from adjusting these contracts to fair value are recorded into earnings. We have master netting arrangements with all of our counterparties that allow for the settlement of contracts in an asset position with contracts in a liability position. We manage counterparty risk through the utilization of investment grade commercial banks, diversification of counterparties and our counterparty netting arrangements. We record the fair value of all derivative positions with a given counterparty on a gross basis in the condensed consolidated balance sheets (see Note 17). A summary of the unrealized and realized (gains) losses recorded on commodity derivative contracts for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (In Thousands) Unrealized (gain) loss on commodity derivative contracts and prior cumulative unrealized gains realized during the period $ (6,616 ) $ (16,001 ) $ 10,853 $ (33,711 ) Realized (gain) loss on commodity derivative contracts (10,925 ) (2,989 ) (51,556 ) (7,708 ) Gain on commodity derivative contracts $ (17,541 ) $ (18,990 ) $ (40,703 ) $ (41,419 ) We received $19.1 million in proceeds during the nine months ended September 30, 2015 from the settlement of derivatives that were reclassified from an operating cash flow activity to an investing activity in the condensed consolidated statement of cash flows because the derivative contracts were settled prior to the expiration of their contractual maturities and prior to the delivery date of the underlying sales contracts.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Accounts Receivable	6. Accounts Receivable Accounts receivable consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Trade accounts receivable $ 51,802 $ 72,835 Other receivables 6,433 8,076 Total accounts receivable $ 58,235 $ 80,911

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	7. Inventories Inventories consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Parts and supplies $ 27,448 $ 32,156 Raw coal 4,189 6,200 Clean coal 57,467 53,719 Total inventories $ 89,104 $ 92,075

Property, Plant, Equipment and

Property, Plant, Equipment and Development, Net	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Property, Plant, Equipment and Development, Net	8. Property, Plant, Equipment and Development, Net Property, plant, equipment and development, net consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Land, land rights and mineral rights $ 100,384 $ 108,892 Machinery and equipment 1,132,391 1,094,631 Machinery and equipment under capital leases 126,401 126,401 Buildings and structures 248,450 246,617 Development costs 737,262 713,301 Other 9,619 9,239 Property, plant, equipment and development 2,354,507 2,299,081 Less: accumulated depreciation, depletion and amortization (899,989 ) (776,593 ) Property, plant, equipment and development, net $ 1,454,518 $ 1,522,488

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2015
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Employee compensation, benefits and payroll taxes $ 12,018 $ 13,163 Taxes other than income 5,684 5,668 Asset retirement obligations 4,207 4,207 Royalties (non-affiliate) 4,087 2,975 Short-term insurance financing 797 — Liquidated damages (non-affiliate) 2,836 7,315 Other 5,798 4,492 Total accrued expenses and other current liabilities $ 35,427 $ 37,820

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Lease Obligations	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt and Capital Lease Obligations	10. Long-Term Debt and Capital Lease Obligations Long-term debt and capital lease obligations consist of the following: September 30, 2015 December 31, 2014 (In Thousands) 2021 Senior Notes $ 596,548 $ 596,213 Term Loan 295,446 235,822 Revolving Credit Facility 377,500 319,500 Trade A/R Securitization 50,000 — 5.78% longwall financing arrangement 56,025 61,628 5.555% longwall financing arrangement 51,562 61,875 Capital lease obligations 68,566 85,633 Total long-term debt and capital lease obligations 1,495,647 1,360,671 Less: current portion (94,567 ) (44,143 ) Long-term debt and capital lease obligations $ 1,401,080 $ 1,316,528 In May 2015, we entered into the Incremental Amendment No. 1 to the Second Amended and Restated Credit Agreement (the “Credit Agreement”), which increased lender commitments under the Revolving Credit Facility by $50.0 million and provided $60.0 million of incremental Term Loan borrowings. The additional commitments under the Revolving Credit Facility and the Term Loan borrowings have the same terms as the existing borrowings under the Credit Agreement. The Revolving Credit Facility, as amended, has a total borrowing capacity of $550.0 million. At September 30, 2015, we had borrowings of $377.5 million outstanding under the Revolving Credit Facility and $6.5 million outstanding in letters of credit. There was $166.0 million of remaining capacity under the Revolving Credit Facility as of September 30, 2015 and the weighted-average effective interest rate on borrowings was 2.9%. As of September 30, 2015 and December 31, 2014, Chris Cline, the Cline Trust Company, LLC and another director of the Partnership’s general partner had independently acquired and owned, in aggregate, $58.5 million and $12.0 million, respectively, of the outstanding notional principal on the Partnership’s 2021 Senior Notes. See Note 13. Trade A/R Securitization In January 2015, Foresight Energy LP and certain of its wholly-owned subsidiaries, entered into a $70 million receivables securitization program (the “Securitization Program”). Under this Securitization Program, our subsidiaries sell all of their customer trade receivables (the “Receivables”), on a revolving basis, to Foresight Receivables LLC, a wholly-owned and consolidated special purpose subsidiary of Foresight Energy LP (the “SPV”). The SPV then pledges its interests in the Receivables to the securitization program lenders, which either make loans or issue letters of credit to, or on behalf of, the SPV. The maximum amount of advances and letters of credit outstanding under the program may not exceed $70 million. The amount eligible for borrowing is determined by the qualified receivable balances outstanding. The Securitization Program has a three-year maturity which expires on January 12, 2018. The borrowings under the Securitization Program are variable-rate and also carry a commitment fee for unutilized commitments. As of September 30, 2015, we had borrowings outstanding of $50.0 million under the Securitization Program included within the current portion of long-term debt and capital lease obligations.

Sale-Leaseback Financing Arrang

Sale-Leaseback Financing Arrangements - Affiliates	9 Months Ended
	Sep. 30, 2015
Leases Capital [Abstract]
Sale-Leaseback Financing Arrangements - Affiliates	11. Sale-Leaseback Financing Arrangements – Affiliate In 2009, Macoupin sold certain of its coal reserves and rail facilities to WPP, LLC (“WPP”), a subsidiary of Natural Resource Partners, LP (“NRP”), and leased them back. The gross proceeds from this transaction were $143.5 million. In 2012, Sugar Camp sold certain rail facilities to HOD, LLC (“HOD”), a subsidiary of NRP, and leased them back. The gross proceeds from this transaction were $50.0 million. NRP is an affiliated entity to the Partnership (see Note 13). In both transactions, because we had continuing involvement in the assets sold, the transactions were treated as sale-leaseback financing arrangements. In 2013, an agreement was reached between FELLC, Foresight Reserves and HOD that allows for the existing agreement with Sugar Camp to be amended in the future to include coal produced from Sugar Camp’s second longwall on what is expected to be materially consistent terms as the original agreement. Pursuant to such an amendment occurring, the consideration paid by HOD for including coal produced by Sugar Camp’s second longwall was to be paid directly to Foresight Reserves. In April 2015, in connection with Murray Energy acquiring a noncontrolling ownership interest in the Partnership and its general partner (see Note 13), Foresight Reserves assigned its right to receive the proceeds from HOD back to the Partnership (net of any taxes incurred by Foresight Reserves on the transaction). As of September 30, 2015, the outstanding principal balance on the Macoupin and Sugar Camp sale-leaseback financing arrangements were $143.5 million and $50.0 million, respectively. The implied effective interest rate as of September 30, 2015 on the Macoupin sale-leaseback financing arrangement and the Sugar Camp sale-leaseback financing arrangement was 14.0% and 13.3%, respectively. If there is a material change to the mine plans, the impact of a change in the effective interest rate to the condensed consolidated statement of operations could be significant. Interest expense recorded on the Macoupin sale-leaseback was $5.9 million and $5.2 million for each of the three months ended September 30, 2015 and 2014, respectively, and $15.9 million and $14.8 million for the nine months ended September 30, 2015 and 2014, respectively. Interest expense recorded on the Sugar Camp sale-leaseback was $0.9 million and $1.4 million for the three months ended September 30, 2015 and 2014, respectively, and $3.9 million and $4.9 million for the nine months ended September 30, 2015 and 2014, respectively. As of September 30, 2015 and December 31, 2014, interest totaling $3.1 million and $5.6 million, respectively, was accrued in the condensed consolidated balance sheets for the Macoupin and Sugar Camp sale-leaseback financing arrangements.

Asset Retirement Obligations

Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	12. Asset Retirement Obligations The change in the carrying amount of our asset retirement obligations was as follows for the nine months ended September 30, 2015: September 30, 2015 (In Thousands) Balance at January 1, 2015 (including current portion) $ 35,580 Accretion expense 1,700 Expenditures for reclamation activities (1,195 ) Balance at September 30, 2015 (including current portion) 36,085 Less: current portion of asset retirement obligations (4,207 ) Noncurrent portion of asset retirement obligations $ 31,878

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	13. Related-Party Transactions The chairman of our general partner’s board of directors and the controlling member of Foresight Reserves, Chris Cline, directly and indirectly beneficially owns a 31% and 4% interest in the general and limited partner interests of NRP, respectively. Additionally, Donald R. Holcomb, who serves as a director on NRP’s board, is the member for the Cline Trust Company LLC, which owns 20.3 million of the Partnership’s common limited partner units. We routinely engage in transactions in the normal course of business with NRP and its subsidiaries and Foresight Reserves and its affiliates. These transactions include production royalties, transportation services, administrative arrangements, coal handling and storage services, supply agreements, service agreements, land leases and sale-leaseback financing arrangements (see Note 11, sale-leaseback financing arrangements are excluded from the discussion and tables below). We also acquire, from time to time, mining equipment from Foresight Reserves and affiliated entities. On April 16, 2015, Foresight Reserves and Murray Energy executed a purchase and sale agreement whereby Murray Energy paid Foresight Reserves $1.37 billion to acquire a 34% voting interest in FEGP, 77.5% of FELP’s incentive distribution rights (“IDR”) and nearly 50% of the outstanding limited partner units in FELP, including all of the outstanding subordinated units. FEGP will continue to govern the Partnership subsequent to this transaction. As part of the transaction, Murray Energy obtained an option, subject to certain conditions described below, to purchase an additional 46% of the voting interests in FEGP for $25 million during a five-year period. Murray Energy’s ability to exercise the option is conditioned upon (i) the exercise of the call option with respect to Colt LLC, a wholly-owned subsidiary of Foresight Reserves and (ii) the refinancing of the FELP notes and FELP’s existing credit facilities on terms reasonably acceptable to Foresight Reserves, or any other transaction (whether by amendment, waiver or a consent solicitation) that would have the effect of eliminating the “change of control” provisions of the FELP notes and FELP’s existing credit facilities with respect to the exercise of the option. Murray Management Services Agreement On April 16, 2015, a MSA was executed between FEGP and Murray American Coal, Inc. (the ”Manager”), a wholly-owned subsidiary of Murray Energy, pursuant to which the Manager will provide certain management and administration services to FELP for a quarterly fee of $3.5 million ($14.0 million on an annual basis), subject to contractual adjustments. To the extent that FELP or FEGP directly incurs costs for any services covered under the MSA, then the Manager’s quarterly fee is reduced accordingly. Also, to the extent that the Manager utilizes outside service providers to perform any of the services under the MSA, then the Manager is responsible for those outside service provider costs. The initial term of the MSA extends through December 31, 2022 and is subject to termination provisions. After taking into account the contractual adjustments for direct costs incurred by FELP, the amount of net expense due to the Manager for the three and nine months ended September 30, 2015 was $1.9 million and $3.4 million, respectively. Murray Energy Transport Lease and Overriding Royalty Agreements On April 16, 2015, American Century Transport LLC (“American Transport”), a newly created subsidiary of the Partnership, entered into a purchase and sale agreement (the “PSA”) with American Energy Corporation (“American Energy”), a subsidiary of Murray Energy, pursuant to which American Energy sold to American Transport certain mining and transportation assets for $63.0 million. Concurrent with the PSA, American Transport entered into a lease agreement (the “Transport Lease”) with American Energy pursuant to which (i) American Transport will lease to American Energy a tract of real property, two coal preparation plants and related coal handling facilities at the Transport Mine situated in Belmont and Monroe Counties, Ohio and (ii) American Transport will receive from American Energy a fee ranging from $1.15 to $1.75 for every ton of coal mined, processed and/or transported using such assets, subject to a quarterly recoupable minimum fee of $1.7 million. The Transport Lease is being accounted for as a direct financing lease. The total remaining minimum payments under the Transport Lease was $100.4 million at September 30, 2015, with unearned income equal to $38.8 million. The unearned income will be reflected as other revenue over the term of the lease using the effective interest method. Any amounts in excess of the contractual minimums will be recorded as other revenue when earned. As of September 30, 2015, the outstanding Transport Lease financing receivable was $61.6 million, of which $2.5 million was classified as current in the condensed consolidated balance sheet. Also, on April 16, 2015, American Century Minerals LLC (“Minerals”), a newly created subsidiary of the Partnership, entered into an overriding royalty agreement (“ORRA”) with Murray Energy subsidiaries’ American Energy and Consolidated Land Company (collectively, “AEC”), pursuant to which AEC granted to Minerals an overriding royalty interest ranging from $0.30 to $0.50 for each ton of coal mined, removed and sold from certain coal reserves situated near the Century Mine in Belmont and Monroe Counties, Ohio for $12.0 million. The ORRA is subject to a minimum recoupable quarterly fee of $0.5 million. This overriding royalty was accounted for as a financing arrangement. The payments the Partnership receives with respect to the ORRA will be reflected partially as a return of the initial investment (reduction in the affiliate financing receivable) and partially as other revenue over the life of the agreement using the effective interest method. Any amounts in excess of the contractual minimums will be recorded as other revenue when earned. The total remaining minimum payments under the ORRA was $34.5 million at September 30, 2015, with unearned income equal to $22.7 million. As of September 30, 2015, the outstanding ORRA financing receivable was $11.8 million, of which $0.1 million was classified as current in the condensed consolidated balance sheet. Other Murray Transactions During the three and nine months ended September 30, 2015, we purchased $1.2 million and $1.6 million, respectively, in equipment, supplies and rebuild services from affiliates of Murray Energy. During the three and nine months ended September 30, 2015, we purchased $5.1 million and $7.0 million, respectively, in coal from Murray Energy to meet quality specifications under certain customer contracts and we sold $8.7 million of coal to Murray Energy during the three and nine months ended September 30, 2015. During the three and nine months ended September 30, 2015, Murray Energy transported coal under our transportation agreement with a third party rail company resulting in usage fees owed to the third-party rail company of $7.5 million and $7.7 million, respectively. These usage fees have been fully billed to Murray Energy, resulting in no impact to our condensed consolidated statement of operations. The usage of the railway line with this third-party rail company by Murray Energy counts towards the minimum annual throughput volumes with the third-party rail company, thereby reducing the Partnership’s exposure to contractual liquidated damage charges. Convent Marine Terminal Amendment Effective May 1, 2015, the Partnership amended its material handling agreement with Raven Energy LLC, a former affiliate of The Cline Group, to reduce the minimum annual throughput volume at Convent Marine Terminal to 5.0 million tons for 2015 and through the duration of the contract. 2021 Senior Notes On August 23, 2013, Cline Resource and Development Company (“CRDC”) acquired $16.5 million of outstanding principal amounts of our 2021 Senior Notes (the “Original Purchase”), which bear interest at the rate of 7.875% annually. During September and October 2013, CRDC sold the Original Purchase primarily to affiliates, including $8.0 million to Chris Cline, $4.0 million to an entity controlled by John F. Dickinson, a director of our general partner’s board of directors, and $3.8 million to two former executives of the Partnership. Additional amounts were acquired independently in 2015 by Chris Cline and The Cline Trust Company LLC, as discussed below. As of September 30, 2015 and December 31, 2014, Chris Cline owned $44.5 million and $8.0 million, respectively, of the outstanding principal on our 2021 Senior Notes. Chris Cline acquired $8.0 million in principal of the Original Purchase and during the nine months ended September 30, 2015, acquired an additional $36.5 million in principal from third parties in open market transactions. During the three months ended September 30, 2015 and 2014, $1.6 million and $0.3 million, respectively, of interest on the 2021 Senior Notes was paid to Chris Cline and $1.9 million and $0.6 million during the nine months ended September 30, 2015 and 2014, respectively. As of September 30, 2015 and December 31, 2014, $0.4 million and $0.2 million, respectively, of interest on the 2021 Senior Notes was accrued. The entity controlled by Mr. Dickinson owned $4.0 million of the outstanding principal on our 2021 Senior Notes as of September 30, 2015 and December 31, 2014, all of which was acquired from the Original Purchase. During the three months ended September 30, 2015 and 2014, $0.2 million of interest on the 2021 Senior Notes was paid to Mr. Dickinson and during the nine months ended September 30, 2015 and 2014, $0.3 million of interest on the 2021 Senior Notes was paid to Mr. Dickinson. As of September 30, 2015 and December 31, 2014, $0.1 million of interest on the 2021 Senor Notes was accrued. As of September 30, 2015, The Cline Trust Company LLC owned $10.0 million in principal of our 2021 Senior Notes, all of which was acquired during the nine months ended September 30, 2015. During the three and nine months ended September 30, 2015, no interest had been paid to The Cline Trust Company LLC. As of September 30, 2015, $0.1 million of interest on the 2021 Senior Notes was accrued. Also, Michael Beyer, the former chief executive officer of FELP, who resigned in May 2015, and Drexel Short, a former executive of our predecessor, who retired in March 2014, acquired $3.2 million and $0.5 million, respectively, from the Original Purchase. Mr. Beyer disposed of his 2021 Senior Notes in September of 2015. These former executives were no longer affiliates of the Partnership subsequent to their termination dates. During the three months ended September 30, 2015 and 2014, $0.1 million of interest on the 2021 Senior Notes was paid to Mr. Beyer. During the nine months ended September 30, 2015, $0.3 million of interest was paid to Mr. Beyer and during the nine months ended September 30, 2014, $0.3 million of interest was paid to Mr. Beyer and Mr. Short, collectively. Limited Partnership Agreement The Partnership’s general partner manages the Partnership’s operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors, which is controlled by Foresight Reserves. Foresight Reserves and Murray Energy have the right to select the directors of the general partner. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to reelection by the unitholders. The officers of the general partner govern the day-to-day affairs of the Partnership’s business. The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses incurred or payments made by the general partner on behalf of the Partnership. No amounts were incurred by the general partner or reimbursed under the partnership agreement during the three and nine months ended September 30, 2015 and 2014. The following table summarizes certain affiliate amounts included in our condensed consolidated balance sheets: Affiliated Company Balance Sheet Location September 30, 2015 December 31, 2014 (In Thousands) Foresight Reserves and affiliated entities Due from affiliates - current $ 165 $ 345 Murray Energy and affiliated entities Due from affiliates - current 18,310 — NRP and affiliated entities Due from affiliates - current 121 187 Total $ 18,596 $ 532 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 2,638 $ — Total $ 2,638 $ — Murray Energy and affiliated entities Due from affiliates - noncurrent $ 2,691 $ — Total $ 2,691 $ — Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 70,831 $ — Total $ 70,831 $ — Foresight Reserves and affiliated entities Prepaid royalties - current and noncurrent $ 52,300 $ 53,671 NRP and affiliated entities Prepaid royalties - current and noncurrent 12,324 11,071 Total $ 64,624 $ 64,742 Foresight Reserves and affiliated entities Due to affiliates - current $ 939 $ 7,959 Murray Energy and affiliated entities Due to affiliates - current 2,274 — NRP and affiliated entities Due to affiliates - current 3,268 7,148 Total $ 6,481 $ 15,107 A summary of certain expenses (income) incurred with affiliated entities is as follows for the three and nine months ended September 30, 2015 and 2014: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (In Thousands) Coal sales – Murray Energy and affiliated entities (1) $ (8,727 ) $ — $ (8,727 ) $ — Overriding royalty and lease revenues – Murray Energy and affiliated entities (2) $ (1,941 ) $ — $ (3,263 ) $ — Royalty expense – (3) $ 5,210 $ 11,755 $ 23,367 $ 37,779 Royalty expense – Foresight Reserves and affiliated entities (3) $ 419 $ 2,477 $ 2,382 $ 6,403 Loadout services – NRP and affiliated entities (3) $ 1,695 $ 2,175 $ 6,318 $ 7,609 Purchased goods and services – Murray Energy and affiliated entities (3) $ 1,230 $ — $ 1,570 $ — Purchased coal - Murray Energy and affiliated entities (4) $ 5,055 $ — $ 6,957 $ — Land leases - Foresight Reserves and affiliated entities (3) $ 100 $ 100 $ 100 $ 100 Terminal fees – Foresight Reserves and affiliated entities (5) $ 1,500 $ 10,903 $ 19,327 $ 32,408 Management services – Murray Energy and affiliated entities (6) $ 1,855 $ — $ 3,362 $ — Administrative fee income – Foresight Reserves and affiliated entities (7) $ — $ (60 ) $ (52 ) $ (196 ) Location in the condensed consolidated statements of operations: (1) – Coal sales (2) – Other revenues (3) – Cost of coal produced (excluding depreciation, depletion and amortization) (4) – Cost of coal purchased (5) – Transportation (6) – Selling, general and administrative (7) – Other operating income, net We also purchased $4.4 million and $5.8 million in mining supplies from an affiliated joint venture under a supply agreement during the three months ended September 30, 2015 and 2014, respectively, and $11.8 million and $13.4 million for the nine months ended September 30, 2015 and 2014, respectively

Variable Interest Entities (VIE

Variable Interest Entities (VIEs)	9 Months Ended
	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Variable Interest Entities (VIEs)	14. Variable Interest Entities (VIEs) Our financial statements include VIEs for which the Partnership or one of its subsidiaries is the primary beneficiary. Among those VIEs consolidated by the Partnership and its subsidiaries are Mach Mining, LLC; M-Class Mining, LLC; MaRyan Mining LLC; Patton Mining LLC; Viking Mining LLC; Coal Field Construction Company LLC; Coal Field Repair Services LLC; and LD Labor Company LLC (collectively, the “Contractor VIEs”). Each of the Contractor VIEs holds a contract to provide one or more of the following services to a Partnership subsidiary: contract mining, processing and loading services, or construction and maintenance services. Each of the Contractor VIEs generally receives a nominal per ton fee ($0.01 to $0.02 per ton) above its cost of operations as compensation for services performed. All of these entities were determined not to have sufficient equity at risk and are therefore VIEs. The Partnership was determined to be the primary beneficiary of each of these entities given it controls these entities under a contractual cost-plus arrangement. During each of the three months ended September 30, 2015 and 2014, in aggregate, the Contractor VIEs earned income of $0.1 million under the contractual arrangements with the Partnership which was recorded as net income attributable to noncontrolling interests in the condensed consolidated statements of operations. During each of the nine months ended September 30, 2015 and 2014, in aggregate, the Contractor VIEs earned income of $0.4 million under the contractual arrangements with the Partnership which was classified as net income attributable to noncontrolling interests in the condensed consolidated statements of operations. On August 23, 2013, FELLC effected a reorganization pursuant to which certain transportation assets were distributed to its members (the “2013 Reorganization”). Among the assets distributed were Adena and Hillsboro Transport. Subsequent to the 2013 Reorganization, both of these entities were identified as VIEs and continued to be consolidated by FELLC. During the first quarter of 2015, Adena and Hillsboro Transport were contributed to the Partnership by Foresight Reserves and a member of management (see Note 4) and are therefore no longer consolidated as VIEs. The aggregate net book values of Adena and Hillsboro Transport of $9.9 million was reclassified from noncontrolling interest equity to limited partners’ capital on the Contribution Date. The liabilities recognized as a result of consolidating the VIEs do not necessarily represent additional claims on the general assets of the Partnership outside of the VIEs; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not necessarily represent additional assets that could be used to satisfy claims against the Partnership’s general assets. There are no restrictions on the VIE assets that are reported in the Partnership’s general assets. The total consolidated VIE assets and liabilities reflected in the Partnership’s condensed consolidated balance sheets are as follows: September 30, 2015 December 31, 2014 (In Thousands) Assets: Current assets $ 8,500 $ 4,939 Long-term assets — 1,554 Total assets $ 8,500 $ 6,493 Liabilities: Current liabilities $ 12,974 $ 10,145 Long-term liabilities 1,947 1,131 Total liabilities $ 14,921 $ 11,276 In May 2013, an affiliate owned by The Cline Group and a third-party supplier of mining supplies formed a joint venture whose purpose is the manufacture and sale of supplies primarily for use by the Partnership in the conduct of its mining operations. The agreement obligates the Partnership’s coal mines to purchase at least 90% of their aggregate annual requirements for certain mining supplies from the supplier parties, subject to exceptions as set forth in the agreement. The initial term of the amended agreement is five years and expires in April 2018. The supplies sold under this arrangement result in an agreed-upon, fixed-profit percentage for the joint venture. This joint venture was determined to be a VIE given that the equity holders do not have the obligation to absorb the expected losses or the right to receive the expected residual returns of the joint venture as a result of the Partnership effectively guaranteeing a fixed-profit percentage on the supplies it purchases from the joint venture. We are not the primary beneficiary of this joint venture and, therefore, do not consolidate the joint venture, given that the power over the joint venture is conveyed through the board of directors of the joint venture and no party controls the board of directors.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	15. Equity-Based Compensation Long-Term Incentive Plan The Partnership has a Long-Term Incentive Plan ("LTIP") for employees, directors, officers and certain key third-parties (collectively, the "Participants") which allows for the issuance of equity-based compensation. The LTIP awards granted thus far are phantom units, which upon satisfaction of vesting requirements, entitle the LTIP participant to receive FELP units. The board of directors of FEGP authorized 7.0 million common units to be granted under the LTIP, with 6.3 million remaining units available for issuance as of September 30, 2015. Our equity-based compensation expense, net of estimated forfeitures, was $1.3 million and $1.1 million during the three months ended September 30, 2015 and 2014, respectively, and was $12.9 million and $3.3 million during the nine months ended September 30, 2015 and 2014, respectively. During the nine months ended September 30, 2015, 575,160 limited partner units were issued and 75,490 units were settled in cash to satisfy the individual statutory minimum tax obligations of the Participants. In conjunction with our reorganization (see Note 3), the Partnership modified certain employees’ equity awards to accelerate vesting during the transition and reorganization period. Approximately 30% of the Partnership's equity-based compensation during the nine months ended September 30, 2015 was reported in the condensed consolidated statement of operations as transition and reorganization costs, 60% as selling, general and administrative expenses and the remaining 10% recorded as cost of coal produced. Included in the selling, general and administrative expense for the nine months ended September 30, 2015 was $7.1 million of stock compensation expense for 215,954 common units and 215,796 subordinated units issued to the former chief executive officer of the Partnership which were fully-vested on the date of grant. All non-vested phantom awards include tandem distribution incentive rights, which provide for the right to accrue quarterly cash distributions in an amount equal to the cash distributions the Partnership makes to unitholders during the vesting period and will be settled in cash upon vesting. The Partnership has $0.6 million accrued for this liability as of September 30, 2015. Any distributions accrued to a Participants’ account will be forfeited if the related phantom award fails to vest according to the relevant vesting conditions. A summary of LTIP award activity for the nine months ended September 30, 2015 is as follows: Number Weighted Grant per Non-vested grants at January 1, 2015 601,109 $ 19.99 Granted 622,993 $ 16.06 Vested (650,654 ) $ 17.25 Forfeited (99,105 ) $ 18.48 Non-vested grants at September 30, 2015 474,343 $ 18.91

Earnings per Limited Partner Un

Earnings per Limited Partner Unit	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings per Limited Partner Unit	16. Earnings per Limited Partner Unit Limited partners’ interest in net income (loss) attributable to the Partnership and basic and diluted earnings per unit reflect net income attributable to the Partnership from the closing date of the IPO. We compute earnings per unit (“EPU”) using the two-class method for master limited partnerships as prescribed in ASC 260, Earnings Per Share The Partnership’s net income is allocated to the limited partners, including the holders of the subordinated units, in accordance with their respective ownership percentages, after giving effect to any special income or expense allocations and incentive distributions paid to the general partner, if any. The IDR holders have the right to receive increasing percentages of quarterly distributions from operating surplus after certain distribution levels defined in the partnership agreement have been achieved. The general partner has no obligation to make distributions; therefore, undistributed earnings of the Partnership are not allocated to the IDR holder. Basic EPU is computed by dividing net earnings attributable to unitholders by the weighted-average number of units outstanding during each period. Diluted EPU reflects the potential dilution of common equivalent units that could occur if equity participation units are converted into common units. The following table illustrates the Partnership’s calculation of net income per common and subordinated unit for the three month periods indicated: Three Months Ended September 30, 2015 2014 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) Numerator: Net income available to limited partner units $ 4,041 $ 4,029 $ 8,070 $ 22,691 $ 22,675 $ 45,366 Denominator: Weighted-average units to calculate basic EPU 65,156 64,955 130,111 64,786 64,739 129,525 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 65,156 64,955 130,111 64,786 64,739 129,525 Basic net income per unit $ 0.06 $ 0.06 $ 0.06 $ 0.35 $ 0.35 $ 0.35 Diluted net income per unit $ 0.06 $ 0.06 $ 0.06 $ 0.35 $ 0.35 $ 0.35 (1) - Diluted EPU gives effect to all dilutive potential common units outstanding during the period using the treasury stock method. Diluted EPU excludes all dilutive potential units calculated under the treasury stock method if their effect is anti-dilutive. For the three months ended September 30, 2015 and 2014, approximately 0.5 million and 0.7 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. The following table illustrates the Partnership’s calculation of net income per common and subordinated unit for the nine month periods indicated: Nine Months Ended September 30, 2015 2014 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) Numerator: Net income available to limited partner units $ 12,486 $ 12,463 $ 24,949 $ 20,619 $ 20,517 $ 41,136 Denominator: Weighted-average units to calculate basic EPU 65,067 64,927 129,994 64,786 64,739 129,525 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 65,067 64,927 129,994 64,786 64,739 129,525 Basic net income per unit $ 0.19 $ 0.19 $ 0.19 $ 0.32 $ 0.32 $ 0.32 Diluted net income per unit $ 0.19 $ 0.19 $ 0.19 $ 0.32 $ 0.32 $ 0.32 (1) - Diluted EPU gives effect to all dilutive potential common units outstanding during the period using the treasury stock method. Diluted EPU excludes all dilutive potential units calculated under the treasury stock method if their effect is anti-dilutive. For the nine months ended September 30, 2015 and 2014, approximately 0.5 million and 0.7 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	17. Fair Value of Financial Instruments The table below sets forth, by level, the Partnership’s net financial assets and liabilities for which fair value is measured on a recurring basis: Fair Value at September 30, 2015 Total Level 1 Level 2 Level 3 (In Thousands) Coal derivative contracts $ 53,607 $ — $ 53,607 $ — Diesel derivative contracts (977 ) — (977 ) — Total $ 52,630 $ — $ 52,630 $ — Fair Value at December 31, 2014 Total Level 1 Level 2 Level 3 (In Thousands) Coal derivative contracts $ 61,037 $ — $ 61,037 $ — Total $ 61,037 $ — $ 61,037 $ — The Partnership’s commodity derivative contracts are valued based on direct broker quotes and corroborated with market pricing data. The classification and amount of the Partnership’s financial instruments measured at fair value on a recurring basis, which are presented on a gross basis in the condensed consolidated balance sheets as of September 30, 2015 and December 31, 2014, are as follows: Fair Value at September 30, 2015 Current – Long-Term – Coal Derivative Assets Accrued Expenses Other Long-Term Liabilities (In Thousands) Coal derivative contracts $ 29,581 $ 24,026 $ — $ — Diesel derivative contracts — — (859 ) (118 ) Total $ 29,581 $ 24,026 $ (859 ) $ (118 ) Fair Value at December 31, 2014 Current – Long-Term – Coal Derivative Assets Accrued Expenses Other Long-Term Liabilities (In Thousands) Coal derivative contracts $ 36,080 $ 24,957 $ — $ — Total $ 36,080 $ 24,957 $ — $ — The following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014: Liability Award (In Thousands) Balance at January 1, 2014 $ 11,700 Recorded fair value losses (gains): Included in earnings 690 Purchases, issuances and settlements (12,390 ) Balance at September 30, 2014 $ — The liability award represents a phantom equity award (“Liability Award”) to a retired executive for which the value was determined based on the fair value, as defined in the agreement, of Foresight Reserves as of the employee’s retirement date and was adjusted for distributions made to Foresight Reserves’ members. This Liability Award fully vested in 2010 and was granted principally for services performed to develop the Partnership’s longwall mines. Prior to March 31, 2014, the Liability Award was Level 3 in the fair value hierarchy given Foresight Reserves was a private company; therefore, there was no liquid market to determine the fair value of Foresight Reserves’ equity. The fair value of the Liability Award was determined using a discounted cash flow model and corroborated with recent equity transactions at Foresight Reserves. Effective March 31, 2014, the Liability Award amount was negotiated between the Partnership and the employee to be $12.4 million; therefore, the value of this liability was contracted and therefore no longer a Level 3 liability. As of September 30, 2015, $0.4 million of the unpaid balance is recorded in accrued expenses and other current liabilities for required payments over the next year, and the remaining $3.5 million is recorded in other long-term liabilities, which will be paid out ratably through 2024. The note payable to the retired executive currently bears interest at 3.5%. During the three and nine months ended September 30, 2015 and 2014, there were no assets or liabilities that were transferred between Level 1 and Level 2. Long-Term Debt The fair value of long-term debt as of September 30, 2015 and December 31, 2014 was $1,306.0 million and $1,279.7 million, respectively. The fair value of long-term debt was calculated based on the amount of future cash flows associated with each debt instrument discounted at the Partnership’s current estimated credit-adjusted borrowing rate for similar debt instruments with comparable terms. This is considered a Level 3 fair value measurement.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Contingencies	18. Contingencies In July 2015, we provided notice to WPP, a subsidiary of NRP, declaring a force majeure event at our Hillsboro mine due to elevated carbon monoxide levels as a result of a mine fire, which has required the stoppage of mining operations since March 2015. As a result of the force majeure event, we have not made $9.2 million in minimum deficiency payments to WPP in accordance with the force majeure provisions of the royalty agreement. NRP is disputing our claim that the stoppage of mining operations at our Hillsboro mine as a result of the mine fire and elevated carbon monoxide levels constitutes a force majeure event. While we believe this event meets the force majeure provision of the royalty agreement, should our position not prevail, we would be responsible for funding any minimum deficiency payment amounts during the shutdown period to WPP. In May 2015, the trustee for the bondholders of our 2021 Senior Notes filed suit in the Delaware Court of Chancery alleging that Murray Energy’s acquisition of a 34% noncontrolling interest in FEGP and of an option to purchase an additional 46% interest in FEGP triggered a change of control of the 2021 Senior Notes pursuant to its indenture, thereby requiring FELP to make an offer to purchase the 2021 Senior Notes at 101% of the principal amount tendered plus any accrued and unpaid interest thereon. We believe this suit is without merit and have filed a motion for judgment on the pleadings, seeking judgment in our favor. Oral arguments are scheduled to begin in November 2015. In March 2015, we entered into a settlement agreement with Murray Energy resolving litigation between the Partnership and Murray Energy for an aggregate payment of $14.0 million. Of the $14.0 million settlement amount, $10.0 million was due and payable to us immediately and the remainder is due in increments of $1.0 million over each of the next four years. We recorded the $13.5 million net present value of the settlement amount to other operating income, net in the condensed consolidated statement of operations during the nine months ended September 30, 2015. In January 2014, the Illinois Environmental Protection Agency (the “IEPA”) issued Sugar Camp a violation notice regarding construction of an underground injection well without issuance of an appropriate permit (“January Notice”). Sugar Camp is working with the IEPA to finalize its permit application, which has been in process since May 2013. The IEPA determined not to enter into a compliance commitment agreement with respect to the January Notice and referred the January Notice to the Illinois Attorney General for enforcement. While Sugar Camp believes this referral may result in the assessment of a penalty, we believe any such penalty will be immaterial. Sugar Camp continues to work with the IEPA to identify and permit a sustainable solution for the future disposal of water at the mine in compliance with its permits. Sugar Camp has spent $34.1 million on water treatment infrastructure to prospectively comply with its permits. In November 2012, six citizens filed requests for administrative review of Revision No. 1 to Permit No. 399 for the Hillsboro mine. Revision No. 1 allowed for conversion of the currently permitted coal refuse disposal facility from a non-impounding to an impounding structure. Shortly after the filing of Revision No. 1, one citizen withdrew his request. Following a hearing on both the Illinois Department of Natural Resources’ (“IDNR”) and Hillsboro’s motion to dismiss, the hearing officer dismissed the claims of two of the remaining five petitioners and also limited some of the issues remaining for administrative review. In June 2014, two of the remaining three petitioners dismissed their requests. A final hearing on the merits began in June 2015. The hearing officer granted Hillsboro’s motion for reconsideration of his decision denying its motion for summary decision on two grounds. The hearing officer’s decision on reconsideration disposed of the entire administrative proceeding in Hillsboro’s favor. On October 5, 2015, the petitioner filed an appeal of the hearing officer’s decision in the Circuit Court of Montgomery County, Illinois. Hillsboro intends to continue its defense of the issuance of the permit in the Circuit Court proceeding. FELLC acquired the Shay No. 1 Mine at Macoupin (“Shay Mine”) in 2009. Prior to this acquisition, in 2003, ExxonMobil Coal USA, Inc. (“Exxon”), the prior owner of the Shay Mine, enrolled the mine in the IEPA’s Site Remediation Program (“SRP”) to address some concerns regarding groundwater contamination from the refuse areas. In 2011, Macoupin proposed, and the IEPA accepted, a compliance commitment agreement (“CCA”) with remediation steps designed to respond to the groundwater contamination concerns. Further, in May 2013, Macoupin submitted a corrective action plan (“CAP”) with groundwater modeling to the IEPA to address the long-term compliance and corrective measures planned for the cleanup of groundwater contamination issues. In June 2013, the IEPA referred the CCA to the Illinois Attorney General’s Office for enforcement on the basis that the compliance period for the CCA extended for too long of a period for the IEPA to monitor. The CAP has been approved by the IEPA. On July 24, 2015, the Illinois Attorney General’s Office filed a formal complaint against Macoupin in Macoupin County Circuit Court to effectuate a settlement and entry of a negotiated consent order. On September 14, 2015, the Circuit Court approved the settlement and entered the consent order. Macoupin has begun to effectuate the CAP and has made all the required civil penalty payments of $0.1 million to the IEPA and $0.2 million in environmental project payments. As of September 30, 2015, we have recorded an asset retirement obligation of $6.7 million as the costs relate to ongoing mining operations at Macoupin. However, there can be no assurance that the ultimate costs will not exceed this amount. Certain railcar lessors have asserted claims under their railcar leases with us for damage to railcars allegedly caused by our use of the railcars during the lease terms. We are currently investigating these claims and intend to defend these matters vigorously. We are also party to various other litigation matters, in most cases involving ordinary and routine claims incidental to our business. We cannot reasonably estimate the ultimate legal and financial liability with respect to all pending litigation matters. However, we believe, based on our examination of such matters, that the ultimate liability will not have a material adverse effect on our consolidated financial position, results of operations or cash flows. As of September 30, 2015, we have $2.2 million accrued, in aggregate, for various litigation matters. Performance Bonds We had outstanding surety bonds with third parties of $71.9 million as of September 30, 2015 to secure reclamation and other performance commitments. In November 2015, a demand notice was issued by our insurer requesting that we post collateral, either in the form of a letter of credit or cash, for our outstanding surety bonds. We have not been required to post collateral in the past and we are currently in discussions with our insurer to eliminate or negotiate lower the amount required, which we believe will not have a material impact on our liquidity.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Events Hillsboro Mine On March 26, 2015, as a result of a mine fire, carbon monoxide readings in excess of actionable levels (a mine-specific carbon monoxide threshold requiring mine management to evacuate the mine) were detected at Hillsboro. All underground employees were safely evacuated. The Mine Safety and Health Administration (“MSHA”) approved reentry into the mine on May 6, 2015 to complete an evaluation of the affected area and the longwall. No damage to our mining equipment was noted. Elevated carbon monoxide levels required us to evacuate the mine shortly after reentry. In July 2015, MSHA approved restoration of power to a portion of the mine to allow our personnel re-entry into the mine to evaluate the ventilation and longwall mining systems, to address any needed rehabilitation to the underground facilities to allow us to operate the longwall in the current panel until we reach a point in the panel where the longwall equipment can be safely recovered. Elevated carbon monoxide levels required us to evacuate the mine again in August 2015. On October 14, 2015, personnel reentered the mine and began the construction of underground ventilation control stoppings intended to assist in adjusting ventilation within the mine and to allow personnel to complete the current longwall move. Upon completion of this longwall move, we intend to seal the current longwall district, where the combustion event occurred and the resultant elevated carbon monoxide levels were located. We continue to work with regulatory agencies for the purpose of completing this longwall move and fully resuming normal longwall mining operations at the mine. Coal deliveries have not been interrupted as a result of this event as sufficient inventory existed at the mine. Declared Distribution On October 29, 2015, we declared a quarterly distribution of $0.17 per unit payable on November 25, 2015 to all common unitholders of record on November 13, 2015, while suspending the distribution on all subordinated units. Chris Cline and one additional common unitholder elected to forego the $0.17 per common unit distribution on their collective 21.2 million common units.

New Accounting Standards (Polic

New Accounting Standards (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
New Accounting Standards	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers I n February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis . ASU 2015-02 changes the requirements and analysis required when determining the reporting entity’s need to consolidate an entity, including modifying the evaluation of limited partnership variable interest status, the presumption that a general partner should consolidate a limited partnership and the consolidation criterion applied by a reporting entity involved with variable interest entities. ASU 2015-02 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and shall be applied retrospectively to each period presented. Early adoption is permitted. We are currently evaluating the effect of adopting ASU 2015-02. In April 2015, the FASB issued ASU 2015-06, Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs In July 2015, the FASB issued ASU 2015-11, Inventory: Simplifying the Measurement of Inventory No other new accounting pronouncement issued or effective during the fiscal year which were not previously disclosed in our Annual Report on Form 10-K had, or is expected to have, a material impact on our consolidated financial statements or related disclosures.

Commodity Derivative Contracts

Commodity Derivative Contracts (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Summary of (Gain)/Loss on Coal Derivatives	A summary of the unrealized and realized (gains) losses recorded on commodity derivative contracts for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (In Thousands) Unrealized (gain) loss on commodity derivative contracts and prior cumulative unrealized gains realized during the period $ (6,616 ) $ (16,001 ) $ 10,853 $ (33,711 ) Realized (gain) loss on commodity derivative contracts (10,925 ) (2,989 ) (51,556 ) (7,708 ) Gain on commodity derivative contracts $ (17,541 ) $ (18,990 ) $ (40,703 ) $ (41,419 )

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Trade accounts receivable $ 51,802 $ 72,835 Other receivables 6,433 8,076 Total accounts receivable $ 58,235 $ 80,911

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Parts and supplies $ 27,448 $ 32,156 Raw coal 4,189 6,200 Clean coal 57,467 53,719 Total inventories $ 89,104 $ 92,075

Property, Plant, Equipment an30

Property, Plant, Equipment and Development, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Schedule of Property, Plant, Equipment and Development, Net	Property, plant, equipment and development, net consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Land, land rights and mineral rights $ 100,384 $ 108,892 Machinery and equipment 1,132,391 1,094,631 Machinery and equipment under capital leases 126,401 126,401 Buildings and structures 248,450 246,617 Development costs 737,262 713,301 Other 9,619 9,239 Property, plant, equipment and development 2,354,507 2,299,081 Less: accumulated depreciation, depletion and amortization (899,989 ) (776,593 ) Property, plant, equipment and development, net $ 1,454,518 $ 1,522,488

Accrued Expenses and Other Cu31

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Payables And Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following: September 30, 2015 December 31, 2014 (In Thousands) Employee compensation, benefits and payroll taxes $ 12,018 $ 13,163 Taxes other than income 5,684 5,668 Asset retirement obligations 4,207 4,207 Royalties (non-affiliate) 4,087 2,975 Short-term insurance financing 797 — Liquidated damages (non-affiliate) 2,836 7,315 Other 5,798 4,492 Total accrued expenses and other current liabilities $ 35,427 $ 37,820

Long-Term Debt and Capital Le32

Long-Term Debt and Capital Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Long-Term Debt and Capital Lease Obligations	Long-term debt and capital lease obligations consist of the following: September 30, 2015 December 31, 2014 (In Thousands) 2021 Senior Notes $ 596,548 $ 596,213 Term Loan 295,446 235,822 Revolving Credit Facility 377,500 319,500 Trade A/R Securitization 50,000 — 5.78% longwall financing arrangement 56,025 61,628 5.555% longwall financing arrangement 51,562 61,875 Capital lease obligations 68,566 85,633 Total long-term debt and capital lease obligations 1,495,647 1,360,671 Less: current portion (94,567 ) (44,143 ) Long-term debt and capital lease obligations $ 1,401,080 $ 1,316,528

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Changes in Carrying Amount of Asset Retirement Obligations	The change in the carrying amount of our asset retirement obligations was as follows for the nine months ended September 30, 2015: September 30, 2015 (In Thousands) Balance at January 1, 2015 (including current portion) $ 35,580 Accretion expense 1,700 Expenditures for reclamation activities (1,195 ) Balance at September 30, 2015 (including current portion) 36,085 Less: current portion of asset retirement obligations (4,207 ) Noncurrent portion of asset retirement obligations $ 31,878

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Summary of Certain Affiliate Amounts Included in Condensed Consolidated Balance Sheets	The following table summarizes certain affiliate amounts included in our condensed consolidated balance sheets: Affiliated Company Balance Sheet Location September 30, 2015 December 31, 2014 (In Thousands) Foresight Reserves and affiliated entities Due from affiliates - current $ 165 $ 345 Murray Energy and affiliated entities Due from affiliates - current 18,310 — NRP and affiliated entities Due from affiliates - current 121 187 Total $ 18,596 $ 532 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 2,638 $ — Total $ 2,638 $ — Murray Energy and affiliated entities Due from affiliates - noncurrent $ 2,691 $ — Total $ 2,691 $ — Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 70,831 $ — Total $ 70,831 $ — Foresight Reserves and affiliated entities Prepaid royalties - current and noncurrent $ 52,300 $ 53,671 NRP and affiliated entities Prepaid royalties - current and noncurrent 12,324 11,071 Total $ 64,624 $ 64,742 Foresight Reserves and affiliated entities Due to affiliates - current $ 939 $ 7,959 Murray Energy and affiliated entities Due to affiliates - current 2,274 — NRP and affiliated entities Due to affiliates - current 3,268 7,148 Total $ 6,481 $ 15,107
Summary of Certain Expenses (Income) Incurred With Affiliated Entities	A summary of certain expenses (income) incurred with affiliated entities is as follows for the three and nine months ended September 30, 2015 and 2014: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (In Thousands) Coal sales – Murray Energy and affiliated entities (1) $ (8,727 ) $ — $ (8,727 ) $ — Overriding royalty and lease revenues – Murray Energy and affiliated entities (2) $ (1,941 ) $ — $ (3,263 ) $ — Royalty expense – (3) $ 5,210 $ 11,755 $ 23,367 $ 37,779 Royalty expense – Foresight Reserves and affiliated entities (3) $ 419 $ 2,477 $ 2,382 $ 6,403 Loadout services – NRP and affiliated entities (3) $ 1,695 $ 2,175 $ 6,318 $ 7,609 Purchased goods and services – Murray Energy and affiliated entities (3) $ 1,230 $ — $ 1,570 $ — Purchased coal - Murray Energy and affiliated entities (4) $ 5,055 $ — $ 6,957 $ — Land leases - Foresight Reserves and affiliated entities (3) $ 100 $ 100 $ 100 $ 100 Terminal fees – Foresight Reserves and affiliated entities (5) $ 1,500 $ 10,903 $ 19,327 $ 32,408 Management services – Murray Energy and affiliated entities (6) $ 1,855 $ — $ 3,362 $ — Administrative fee income – Foresight Reserves and affiliated entities (7) $ — $ (60 ) $ (52 ) $ (196 ) Location in the condensed consolidated statements of operations: (1) – Coal sales (2) – Other revenues (3) – Cost of coal produced (excluding depreciation, depletion and amortization) (4) – Cost of coal purchased (5) – Transportation (6) – Selling, general and administrative (7) – Other operating income, net

Variable Interest Entities (V35

Variable Interest Entities (VIEs) (Tables)	9 Months Ended
	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Consolidated VIE Assets and Liabilities	The liabilities recognized as a result of consolidating the VIEs do not necessarily represent additional claims on the general assets of the Partnership outside of the VIEs; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not necessarily represent additional assets that could be used to satisfy claims against the Partnership’s general assets. There are no restrictions on the VIE assets that are reported in the Partnership’s general assets. The total consolidated VIE assets and liabilities reflected in the Partnership’s condensed consolidated balance sheets are as follows: September 30, 2015 December 31, 2014 (In Thousands) Assets: Current assets $ 8,500 $ 4,939 Long-term assets — 1,554 Total assets $ 8,500 $ 6,493 Liabilities: Current liabilities $ 12,974 $ 10,145 Long-term liabilities 1,947 1,131 Total liabilities $ 14,921 $ 11,276

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Phantom Share Units (PSUs)
Summary of Non-vested LTIP Award Activity	A summary of LTIP award activity for the nine months ended September 30, 2015 is as follows: Number Weighted Grant per Non-vested grants at January 1, 2015 601,109 $ 19.99 Granted 622,993 $ 16.06 Vested (650,654 ) $ 17.25 Forfeited (99,105 ) $ 18.48 Non-vested grants at September 30, 2015 474,343 $ 18.91

Earnings per Limited Partner 37

Earnings per Limited Partner Unit (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Summary of Partnership's Calculation of Net Income per Common and Subordinated Unit	The following table illustrates the Partnership’s calculation of net income per common and subordinated unit for the three month periods indicated: Three Months Ended September 30, 2015 2014 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) Numerator: Net income available to limited partner units $ 4,041 $ 4,029 $ 8,070 $ 22,691 $ 22,675 $ 45,366 Denominator: Weighted-average units to calculate basic EPU 65,156 64,955 130,111 64,786 64,739 129,525 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 65,156 64,955 130,111 64,786 64,739 129,525 Basic net income per unit $ 0.06 $ 0.06 $ 0.06 $ 0.35 $ 0.35 $ 0.35 Diluted net income per unit $ 0.06 $ 0.06 $ 0.06 $ 0.35 $ 0.35 $ 0.35 (1) - Diluted EPU gives effect to all dilutive potential common units outstanding during the period using the treasury stock method. Diluted EPU excludes all dilutive potential units calculated under the treasury stock method if their effect is anti-dilutive. For the three months ended September 30, 2015 and 2014, approximately 0.5 million and 0.7 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. The following table illustrates the Partnership’s calculation of net income per common and subordinated unit for the nine month periods indicated: Nine Months Ended September 30, 2015 2014 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) Numerator: Net income available to limited partner units $ 12,486 $ 12,463 $ 24,949 $ 20,619 $ 20,517 $ 41,136 Denominator: Weighted-average units to calculate basic EPU 65,067 64,927 129,994 64,786 64,739 129,525 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 65,067 64,927 129,994 64,786 64,739 129,525 Basic net income per unit $ 0.19 $ 0.19 $ 0.19 $ 0.32 $ 0.32 $ 0.32 Diluted net income per unit $ 0.19 $ 0.19 $ 0.19 $ 0.32 $ 0.32 $ 0.32 (1) - Diluted EPU gives effect to all dilutive potential common units outstanding during the period using the treasury stock method. Diluted EPU excludes all dilutive potential units calculated under the treasury stock method if their effect is anti-dilutive. For the nine months ended September 30, 2015 and 2014, approximately 0.5 million and 0.7 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation.

Fair Value of Financial Instr38

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value of Net Financial Assets and Liabilities Measured on Recurring Basis	The table below sets forth, by level, the Partnership’s net financial assets and liabilities for which fair value is measured on a recurring basis: Fair Value at September 30, 2015 Total Level 1 Level 2 Level 3 (In Thousands) Coal derivative contracts $ 53,607 $ — $ 53,607 $ — Diesel derivative contracts (977 ) — (977 ) — Total $ 52,630 $ — $ 52,630 $ — Fair Value at December 31, 2014 Total Level 1 Level 2 Level 3 (In Thousands) Coal derivative contracts $ 61,037 $ — $ 61,037 $ — Total $ 61,037 $ — $ 61,037 $ —
Fair Value of Gross Financial Assets and Liabilities Measured on a Recurring Basis	The classification and amount of the Partnership’s financial instruments measured at fair value on a recurring basis, which are presented on a gross basis in the condensed consolidated balance sheets as of September 30, 2015 and December 31, 2014, are as follows: Fair Value at September 30, 2015 Current – Long-Term – Coal Derivative Assets Accrued Expenses Other Long-Term Liabilities (In Thousands) Coal derivative contracts $ 29,581 $ 24,026 $ — $ — Diesel derivative contracts — — (859 ) (118 ) Total $ 29,581 $ 24,026 $ (859 ) $ (118 ) Fair Value at December 31, 2014 Current – Long-Term – Coal Derivative Assets Accrued Expenses Other Long-Term Liabilities (In Thousands) Coal derivative contracts $ 36,080 $ 24,957 $ — $ — Total $ 36,080 $ 24,957 $ — $ —
Fair Value Liabilities Measured on Recurring Basis with Unobservable Input Reconciliation	The following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014: Liability Award (In Thousands) Balance at January 1, 2014 $ 11,700 Recorded fair value losses (gains): Included in earnings 690 Purchases, issuances and settlements (12,390 ) Balance at September 30, 2014 $ —

Organization, Nature of Busin39

Organization, Nature of Business and Basis of Presentation - Additional Information (Details) - Foresight Energy LLC	Jun. 22, 2014	Mar. 31, 2015
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Percentage of ownership interests contributed		100.00%
Foresight Reserves, LP
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior to 6/23/2014	99.333%
Member of Management
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior to 6/23/2014	0.667%

Transition and Reorganization40

Transition and Reorganization Costs - Additional Information (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Transition And Reorganization Costs [Line Items]
Transition and reorganization costs	$ 5,037	$ 17,288
Deferred prepaid expenses	2,500	2,500
Murray Management Services Agreement | Murray Energy Corporation
Transition And Reorganization Costs [Line Items]
Contribution of net assets to Foresight Energy LP		8,000
Deferred prepaid expenses	$ 2,500	2,500
Equity-based compensation for accelerated vesting of certain equity awards		3,900
Legal and other charges		$ 600

Contributions by Foresight Re41

Contributions by Foresight Reserves - Additional Information (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Equity [Abstract]
Employee compensation costs related to restructuring	$ 10.5
Deferred prepaid expenses	2.5
Aggregate net book value of contributed companies	$ 60.6

Commodity Derivative Contract42

Commodity Derivative Contracts - Additional Information (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)T	Dec. 31, 2014T
Derivative Instruments And Hedging Activities Disclosures [Line Items]
Outstanding coal derivative contracts | T	1,400,000	3,400,000
Settlement of certain commodity derivative contracts	$ 19,073
Swap Agreements [Member]
Derivative Instruments And Hedging Activities Disclosures [Line Items]
Percentage of anticipated diesel fuel exposure for remainder of fiscal year	19.00%

Commodity Derivative Contract43

Commodity Derivative Contracts - Summary of (Gain)/Loss on Coal Derivatives (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Unrealized losses (gains) on commodity derivative contracts and cumulative prior unrealized gains realized during the period	$ (6,616)	$ (16,001)	$ 10,853	$ (33,711)
Realized (gain) loss on commodity derivative contracts	(10,925)	(2,989)	(51,556)	(7,708)
Gain on commodity derivative contracts	$ (17,541)	$ (18,990)	$ (40,703)	$ (41,419)

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Receivables [Abstract]
Trade accounts receivable	$ 51,802	$ 72,835
Other receivables	6,433	8,076
Total accounts receivable	$ 58,235	$ 80,911

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Parts and supplies	$ 27,448	$ 32,156
Total inventories	89,104	92,075
Raw coal
Inventory [Line Items]
Coal	4,189	6,200
Clean coal
Inventory [Line Items]
Coal	$ 57,467	$ 53,719

Property, Plant, Equipment an46

Property, Plant, Equipment and Development, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Abstract]
Land, land rights and mineral rights	$ 100,384	$ 108,892
Machinery and equipment	1,132,391	1,094,631
Machinery and equipment under capital leases	126,401	126,401
Buildings and structures	248,450	246,617
Development costs	737,262	713,301
Other	9,619	9,239
Property, plant, equipment and development	2,354,507	2,299,081
Less: accumulated depreciation, depletion and amortization	(899,989)	(776,593)
Property, plant, equipment and development, net	$ 1,454,518	$ 1,522,488

Accrued Expenses and Other Cu47

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Payables And Accruals [Abstract]
Employee compensation, benefits and payroll taxes	$ 12,018	$ 13,163
Taxes other than income	5,684	5,668
Asset retirement obligations	4,207	4,207
Royalties (non-affiliate)	4,087	2,975
Short-term insurance financing	797
Liquidated damages (non-affiliate)	2,836	7,315
Other	5,798	4,492
Total accrued expenses and other current liabilities	$ 35,427	$ 37,820

Long-Term Debt and Capital Le48

Long-Term Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Capital lease obligations	$ 68,566	$ 85,633
Total long-term debt and capital lease obligations	1,495,647	1,360,671
Less: current portion	(94,567)	(44,143)
Long-term debt and capital lease obligations	1,401,080	1,316,528
2021 Senior Notes
Debt Instrument [Line Items]
Long-term debt	596,548	596,213
Term Loan
Debt Instrument [Line Items]
Long-term debt	295,446	235,822
Trade A/R Securitization
Debt Instrument [Line Items]
Long-term debt	50,000
5.78% longwall financing arrangement
Debt Instrument [Line Items]
Long-term debt	56,025	61,628
5.555% longwall financing arrangement
Debt Instrument [Line Items]
Long-term debt	51,562	61,875
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving Credit Facility	$ 377,500	$ 319,500

Long-Term Debt and Capital Le49

Long-Term Debt and Capital Lease Obligations (Parenthetical) (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
2021 Senior Notes
Debt Instrument [Line Items]
Debt instrument maturity year	2,021	2,021
5.78% longwall financing arrangement
Debt Instrument [Line Items]
Debt instrument interest percentage	5.78%	5.78%
5.555% longwall financing arrangement
Debt Instrument [Line Items]
Debt instrument interest percentage	5.555%	5.555%

Long-Term Debt and Capital Le50

Long-Term Debt and Capital Lease Obligations - Additional Information (Details) - USD ($)	1 Months Ended	9 Months Ended
	Jan. 31, 2015	Sep. 30, 2015	May. 31, 2015	Dec. 31, 2014
2021 Senior Notes
Debt Instrument [Line Items]
Borrowings outstanding under the securitization program		$ 596,548,000		$ 596,213,000
2021 Senior Notes | Affiliated Parties
Debt Instrument [Line Items]
Outstanding notional principal amount		58,500,000		12,000,000
Trade A/R Securitization
Debt Instrument [Line Items]
Maximum borrowings capacity under credit facility		$ 70,000,000
Debt Instrument, Term	3 years
Maturity date of borrowings		Jan. 12, 2018
Borrowings outstanding under the securitization program		$ 50,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Increase in revolving committed amount under credit facility			$ 50,000,000
Incremental term loan borrowing			$ 60,000,000
Maximum borrowings capacity under credit facility		550,000,000
Amount of borrowings outstanding under revolving credit facility		377,500,000		$ 319,500,000
Outstanding letters of credit		6,500,000
Remaining borrowing capacity under revolving credit facility		$ 166,000,000
Weighted average interest rate		2.90%

Sale-Leaseback Financing Arra51

Sale-Leaseback Financing Arrangements - Affiliates - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2012	Dec. 31, 2009	Dec. 31, 2014
Sale Leaseback Transaction [Line Items]
Sale-leaseback financing arrangements – affiliate	$ 193,434		$ 193,434				$ 193,434
Sale-lease back transaction, accrued interest expense	10,685		$ 10,685				25,136
Macoupin
Sale Leaseback Transaction [Line Items]
Sale-leaseback transaction, description			In 2009, Macoupin sold certain of its coal reserves and rail facilities to WPP, LLC (“WPP”), a subsidiary of Natural Resource Partners, LP (“NRP”), and leased them back. The gross proceeds from this transaction were $143.5 million.
Proceeds from sale-leaseback financing arrangement						$ 143,500
Sale-leaseback financing arrangements – affiliate	143,500		$ 143,500
Sale-leaseback transaction, imputed interest rate			14.00%
Sale-lease back transaction, interest expense	5,900	$ 5,200	$ 15,900	$ 14,800
Sale-lease back transaction, accrued interest expense	3,100		$ 3,100				5,600
Sugar Camp
Sale Leaseback Transaction [Line Items]
Sale-leaseback transaction, description			In 2012, Sugar Camp sold certain rail facilities to HOD, LLC (“HOD”), a subsidiary of NRP, and leased them back. The gross proceeds from this transaction were $50.0 million.
Proceeds from sale-leaseback financing arrangement					$ 50,000
Sale-leaseback financing arrangements – affiliate	50,000		$ 50,000
Sale-leaseback transaction, imputed interest rate			13.30%
Sale-lease back transaction, interest expense	900	$ 1,400	$ 3,900	$ 4,900
Sale-lease back transaction, accrued interest expense	$ 3,100		$ 3,100				$ 5,600

Asset Retirement Obligations -

Asset Retirement Obligations - Changes in Carrying Amount of Asset Retirement Obligations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Beginning balance			$ 35,580
Accretion expense	$ 567	$ 405	1,700	$ 1,215
Expenditures for reclamation activities			(1,195)
Ending balance	36,085		36,085
Less: current portion of asset retirement obligations	(4,207)		(4,207)		$ (4,207)
Asset retirement obligations	$ 31,878		$ 31,878		$ 31,373

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Details) shares in Millions		May. 01, 2015T	Apr. 16, 2015USD ($)Facility$ / T	Oct. 31, 2013USD ($)Executive	Sep. 30, 2013USD ($)Executive	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)	Aug. 23, 2015USD ($)	May. 31, 2015	Dec. 31, 2014USD ($)	Aug. 23, 2013USD ($)
Related Party Transaction [Line Items]
Financing receivables - affiliates						$ 2,638,000		$ 2,638,000
Cost of coal purchased						5,055,000	$ 11,940,000	7,063,000	$ 12,672,000
Coal sales						251,125,000	299,964,000	739,940,000	809,364,000
Accrued interest						10,685,000		10,685,000				$ 25,136,000
Murray Management Services Agreement
Related Party Transaction [Line Items]
Management and administration expenses, net						1,900,000		3,400,000
Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Total remaining minimum payments of transportation lease						100,400,000		100,400,000
Unearned income from financing leasing services								38,800,000
Outstanding financing receivable						61,600,000		61,600,000
Financing receivables - affiliates						2,500,000		2,500,000
ORRA
Related Party Transaction [Line Items]
Outstanding financing receivable						11,800,000		11,800,000
Financing receivables - affiliates						100,000		100,000
Remaining minimum payments under agreement						34,500,000		34,500,000
Unearned income under agreement						$ 22,700,000		$ 22,700,000
Murray Energy Transaction
Related Party Transaction [Line Items]
Proceeds from sale of voting interest			$ 1,370,000,000
Percentage of outstanding limited partner units issued			50.00%
Percentage of voting interests issued			46.00%								46.00%
Natural Resource Partners Limited Partner
Related Party Transaction [Line Items]
General partner ownership interest								31.00%
Limited partners ownership interest								4.00%
Limited Partner In Natural Resource Partners Limited Liability
Related Party Transaction [Line Items]
Number of common limited partner units owned | shares						20.3		20.3
Foresight Energy GP Limited Liability Company | Murray Energy Transaction
Related Party Transaction [Line Items]
Percentage of voting interests acquired			34.00%								34.00%
Option Price Value			$ 25,000,000
Stock Option Exercise Period			5 years
Foresight Energy Limited Liability IDRS | Murray Energy Transaction
Related Party Transaction [Line Items]
Percentage of voting interests acquired			77.50%
Murray American Coal Inc
Related Party Transaction [Line Items]
Management and administration services, quarterly payment			$ 3,500,000
Management and administration services, annual payment			14,000,000
American Energy Corporation | Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Proceeds from sale of equipment			$ 63,000,000
Number of coal preparation plants and related cost handling facilities | Facility			2
American Energy Corporation | Transport and Overriding Royalty Agreements | Minimum
Related Party Transaction [Line Items]
Fees per ton of coal mined processed and/or transported using leased assets | $ / T			1.15
Quarterly minimum Fees for coal mined processed and/or transported using leased assets			$ 1,700,000
American Energy Corporation | Transport and Overriding Royalty Agreements | Maximum
Related Party Transaction [Line Items]
Fees per ton of coal mined processed and/or transported using leased assets | $ / T			1.75
American Energy And Consolidated Land Company | Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Cash paid for overriding royalty rights			$ 12,000,000
American Energy And Consolidated Land Company | Transport and Overriding Royalty Agreements | Minimum
Related Party Transaction [Line Items]
Cash paid for overriding royalty rights			$ 500,000
Overriding royalty interest granted per unit | $ / T			0.30
American Energy And Consolidated Land Company | Transport and Overriding Royalty Agreements | Maximum
Related Party Transaction [Line Items]
Overriding royalty interest granted per unit | $ / T			0.50
Murray Energy And Affiliated Entities
Related Party Transaction [Line Items]
Purchase of equipment, supplies and rebuild services	[1]					$ 1,230,000		$ 1,570,000
Cost of coal purchased	[2]					5,055,000		6,957,000
Coal sales	[3]					8,727,000		8,727,000
Loadout services						7,500,000		7,700,000
Raven Energy LLC | Convent Marine Terminal Amendment | Adjusted Amount
Related Party Transaction [Line Items]
Minimum annual throughput volume | T		5,000,000
Cline Resource and Development Company | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt instrument interest percentage										7.875%
Debt Instrument face amount										$ 16,500,000
Chris Cline | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt Instrument face amount						36,500,000		36,500,000					$ 8,000,000
Original purchase sold to the affiliates				$ 8,000,000	$ 8,000,000
Outstanding principal amount						44,500,000		44,500,000				8,000,000
Interest paid to affiliated parties						1,600,000	300,000	1,900,000	600,000
Accrued interest						400,000		400,000				200,000
John F Dickinson | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt Instrument face amount													4,000,000
Original purchase sold to the affiliates				4,000,000	4,000,000
Outstanding principal amount						4,000,000		4,000,000				4,000,000
Interest paid to affiliated parties						200,000	200,000	300,000	300,000
Accrued interest						100,000		100,000				$ 100,000
Former Executives | 2021 Senior Notes
Related Party Transaction [Line Items]
Original purchase sold to the affiliates				$ 3,800,000	$ 3,800,000
Number of executives | Executive				2	2
The Cline Trust Company LLC | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt Instrument face amount						10,000,000		10,000,000
Interest paid to affiliated parties						0		0
Accrued interest						100,000		100,000
Michael Beyer | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt Instrument face amount													3,200,000
Interest paid to affiliated parties						100,000	100,000	300,000
Drexel Short | 2021 Senior Notes
Related Party Transaction [Line Items]
Debt Instrument face amount													$ 500,000
Michael Beyer and Drexel Short | 2021 Senior Notes
Related Party Transaction [Line Items]
Interest paid to affiliated parties									300,000
Affiliated Parties
Related Party Transaction [Line Items]
Purchase of mining supplies from affiliates						$ 4,400,000	$ 5,800,000	$ 11,800,000	$ 13,400,000
[1]	Cost of coal produced (excluding depreciation, depletion and amortization)
[2]	Cost of coal purchased
[3]	Coal sales

Related-Party Transactions - Su

Related-Party Transactions - Summary of Certain Affiliate Amounts Included in Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Due from affiliates	$ 18,596	$ 532
Financing receivables - affiliate - current	2,638
Due from affiliates - noncurrent	2,691
Financing receivables - affiliate - noncurrent	70,831
Due to affiliates	6,481	15,107
Affiliates
Related Party Transaction [Line Items]
Prepaid royalties - current and noncurrent	64,624	64,742
Foresight Reserves and Affiliated Entities | Affiliates
Related Party Transaction [Line Items]
Due from affiliates	165	345
Prepaid royalties - current and noncurrent	52,300	53,671
Due to affiliates	939	7,959
Murray Energy And Affiliated Entities | Affiliates
Related Party Transaction [Line Items]
Due from affiliates	18,310
Financing receivables - affiliate - current	2,638
Due from affiliates - noncurrent	2,691
Financing receivables - affiliate - noncurrent	70,831
Due to affiliates	2,274
NRP and Affiliated Entities | Affiliates
Related Party Transaction [Line Items]
Due from affiliates	121	187
Prepaid royalties - current and noncurrent	12,324	11,071
Due to affiliates	$ 3,268	$ 7,148

Related-Party Transactions - 55

Related-Party Transactions - Summary of Certain Expenses (Income) Incurred With Affiliated Entities (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Coal sales		$ (251,125)	$ (299,964)	$ (739,940)	$ (809,364)
Cost of coal purchased		5,055	11,940	7,063	12,672
Murray Energy And Affiliated Entities
Related Party Transaction [Line Items]
Coal sales	[1]	(8,727)		(8,727)
Overriding royalty and lease revenues	[2]	(1,941)		(3,263)
Purchase of equipment, supplies and rebuild services	[3]	1,230		1,570
Cost of coal purchased	[4]	5,055		6,957
Management services	[5]	1,855		3,362
NRP and Affiliated Entities
Related Party Transaction [Line Items]
Royalty expense	[3]	5,210	11,755	23,367	37,779
Loadout services	[3]	1,695	2,175	6,318	7,609
Foresight Reserves and Affiliated Entities
Related Party Transaction [Line Items]
Royalty expense	[3]	419	2,477	2,382	6,403
Land leases	[3]	100	100	100	100
Terminal fees	[6]	$ 1,500	10,903	19,327	32,408
Administrative fee income	[7]		$ (60)	$ (52)	$ (196)
[1]	Coal sales
[2]	Other revenues
[3]	Cost of coal produced (excluding depreciation, depletion and amortization)
[4]	Cost of coal purchased
[5]	Selling, general and administrative
[6]	Transportation
[7]	Other operating income, net

Variable Interest Entities (V56

Variable Interest Entities (VIEs) - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)$ / T	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Variable Interest Entity [Line Items]
Net income attributable to noncontrolling interests	$ 118	$ 804	$ 652	$ 2,819
Adena And Hillsboro Transport Assets
Variable Interest Entity [Line Items]
Incentive distribution rights’ equity contributed to Partnership Interest	$ 9,900		9,900
Contractor VIEs
Variable Interest Entity [Line Items]
Minimum fee received per ton of coal mined or processed | $ / T	0.01
Maximum fee paid per ton of coal mined or processed | $ / T	0.02
Net income attributable to noncontrolling interests	$ 100	$ 100	$ 400	$ 400
VIEs which the Partnership is not the Primary Beneficiary
Variable Interest Entity [Line Items]
Percentage of annual mining supply requirements purchased			90.00%
Initial term of agreement as amended			5 years
Amended agreement term expiration date			2018-04

Variable Interest Entities (V57

Variable Interest Entities (VIEs) - Summary of Consolidated VIE Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets
Current assets	$ 259,732	$ 276,170
Total assets	1,907,423	1,915,652
Liabilities:
Current liabilities	185,741	182,412
Total liabilities	1,818,264	1,729,255
Variable Interest Entity, Primary Beneficiary
Assets
Current assets	8,500	4,939
Long-term assets		1,554
Total assets	8,500	6,493
Liabilities:
Current liabilities	12,974	10,145
Long-term liabilities	1,947	1,131
Total liabilities	$ 14,921	$ 11,276

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense	$ 1,300	$ 1,100	$ 12,900	$ 3,300
Limited partner units issued	575,160		575,160
Partnership's equity-based compensation			30.00%
Equity-based compensation			$ 12,897	$ 3,257
Limited partners cash distributions payable	$ 600		$ 600
Selling, General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Partnership's equity-based compensation			60.00%
Cost of Coal Sales
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Partnership's equity-based compensation			10.00%
Former Chief Executive Officer | Selling, General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Equity-based compensation			$ 7,100
LTIP Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate number of common units authorized	7,000,000		7,000,000
Share based compensation arrangement by share based payment award number of shares available for issuance	6,300,000		6,300,000
Units settled in cash to settle minimum tax obligations			75,490
Number of Units, Granted			622,993
LTIP Awards | Former Chief Executive Officer | Common Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Granted			215,954
LTIP Awards | Former Chief Executive Officer | Subordinated Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Granted			215,796

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Non-vested LTIP Award Activity (Details) - LTIP Awards	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-vested grants, Beginning | shares	601,109
Number of Units, Granted | shares	622,993
Number of Units, Vested | shares	(650,654)
Number of Units, Forfeited | shares	(99,105)
Non-vested grants, Ending | shares	474,343
Non-vested grants, Beginning	$ 19.99
Weighted Average Grant Date Fair Value per Unit, Granted	16.06
Weighted Average Grant Date Fair Value per Unit, Vested	17.25
Weighted Average Grant Date Fair Value per Unit, Forfeited	18.48
Non-vested grants, Ending	$ 18.91

Earnings per Limited Partner 60

Earnings per Limited Partner Unit - Summary of Partnership's Calculation of Net Income per Common and Subordinated Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Distribution Made To Limited Partner [Line Items]
Net income available to limited partner units	$ 8,070	$ 45,366	$ 24,949	$ 41,136
Weighted-average units to calculate basic EPU	130,111	129,525	129,994	129,525
Weighted-average units to calculate diluted EPU	130,111	129,525	129,994	129,525
Basic net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Diluted net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Common Units
Distribution Made To Limited Partner [Line Items]
Net income available to limited partner units	$ 4,041	$ 22,691	$ 12,486	$ 20,619
Weighted-average units to calculate basic EPU	65,156	64,786	65,067	64,786
Weighted-average units to calculate diluted EPU	65,156	64,786	65,067	64,786
Basic net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Diluted net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Subordinated Units
Distribution Made To Limited Partner [Line Items]
Net income available to limited partner units	$ 4,029	$ 22,675	$ 12,463	$ 20,517
Weighted-average units to calculate basic EPU	64,955	64,739	64,927	64,739
Weighted-average units to calculate diluted EPU	64,955	64,739	64,927	64,739
Basic net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32
Diluted net income per unit	$ 0.06	$ 0.35	$ 0.19	$ 0.32

Earnings per Limited Partner 61

Earnings per Limited Partner Unit - Summary of Partnership's Calculation of Net Income per Common and Subordinated Unit (Parenthetical) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Phantom Share Units (PSUs)
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, amount	0.5	0.7	0.5	0.7

Fair Value of Financial Instr62

Fair Value of Financial Instruments - Fair Value of Net Financial Assets and Liabilities (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total	$ 52,630	$ 61,037
Fair Value, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total	52,630	61,037
Coal Derivative Contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Coal derivative contracts	53,607	61,037
Coal Derivative Contracts | Fair Value, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Coal derivative contracts	53,607	$ 61,037
Diesel Derivative Contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Diesel derivative contracts	(977)
Diesel Derivative Contracts | Fair Value, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Diesel derivative contracts	$ (977)

Fair Value of Financial Instr63

Fair Value of Financial Instruments - Fair Value of Gross Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current – Coal Derivative Assets	$ 29,581	$ 36,080
Long-Term – Coal Derivative Assets	24,026	24,957
Other Long-Term Liabilities	(6,131)	(5,508)
Fair Value, Measurements, Recurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current – Coal Derivative Assets	29,581	36,080
Long-Term – Coal Derivative Assets	24,026	24,957
Accrued Expenses	(859)
Other Long-Term Liabilities	(118)
Fair Value, Measurements, Recurring | Coal Derivative Contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current – Coal Derivative Assets	29,581	36,080
Long-Term – Coal Derivative Assets	24,026	$ 24,957
Fair Value, Measurements, Recurring | Diesel Derivative Contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Accrued Expenses	(859)
Other Long-Term Liabilities	$ (118)

Fair Value Measures and Disclos

Fair Value Measures and Disclosures - Fair Value Measurement of Reconciliation of Beginning and Ending Balances for Assets and Liabilities (Details) - Fair Value, Measurements, Recurring - Liability Award $ in Thousands	9 Months Ended
	Sep. 30, 2014USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liability balance, beginning	$ 11,700
Recorded fair value losses (gains):
Included in earnings	690
Purchases, issuances and settlements	$ (12,390)

Fair Value Measures and Discl65

Fair Value Measures and Disclosures - Additional Information (Details) - USD ($)	Mar. 31, 2014	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Assets or liabilities transferred between level 1 and level 2		$ 0		$ 0
Fair value of Long-Term Debt (Level III)		1,306,000,000	$ 1,279,700,000
Accrued Expenses and Other Current Liabilities
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Other notes payable		400,000
Other long-term liabilities
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Other notes payable		$ 3,500,000
Phantom Share Units (PSUs)
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Liability award that was contracted and removed from Level III measurement	$ 12,400,000
Liability Award
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Interest rate on other notes payable		3.50%

Contingencies - Additional Info

Contingencies - Additional Information (Details) - USD ($) $ in Thousands	Sep. 14, 2015	Mar. 31, 2015	Sep. 30, 2015	Jul. 31, 2015	May. 31, 2015	Apr. 16, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Minimum deficiency payment not made				$ 9,200
Asset retirement obligations			$ 36,085				$ 35,580
Accrued litigation expense			2,200
Surety Bond
Loss Contingencies [Line Items]
Outstanding performance bonds			71,900
Shay Mine
Loss Contingencies [Line Items]
Civil Penalty Payment	$ 100
Environmental project payments	$ 200
Asset retirement obligations			6,700
Murray Energy Corporation
Loss Contingencies [Line Items]
Litigation settlement, amount		$ 14,000
Litigation settlement amount receivable, current		10,000
Litigation settlement amount receivable in, 2016		1,000
Litigation settlement amount receivable in, 2017		1,000
Litigation settlement amount receivable in, 2018		1,000
Litigation settlement amount receivable in, 2019		$ 1,000
Other operating income, net			13,500
Sugar Camp
Loss Contingencies [Line Items]
Actual expenditures under commitment agreement			$ 34,100
Murray Energy Transaction
Loss Contingencies [Line Items]
Percentage of voting interests issued					46.00%	46.00%
Murray Energy Transaction | 2021 Senior Notes
Loss Contingencies [Line Items]
Redemption value on senior notes					101.00%
Murray Energy Transaction | Foresight Energy GP Limited Liability Company
Loss Contingencies [Line Items]
Percentage of voting interests acquired					34.00%	34.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - $ / shares shares in Millions	Oct. 29, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Subsequent Event [Line Items]
Distributions declared per limited partner unit		$ 0.38	$ 0.03	$ 1.11	$ 0.03
Subsequent Event
Subsequent Event [Line Items]
Distributions declared per limited partner unit	$ 0.17
Distribution declaration date	Oct. 29, 2015
Declared Distribution, payable date	Nov. 25, 2015
Declared Distribution, date of record	Nov. 13, 2015
Additional common unit holder distribution	$ 0.17
Distribution of common units	21.2