Foresight Energy (FELPQ) 10-Q 8 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 01, 2018
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	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2,018
Trading Symbol	FELP
Document Fiscal Period Focus	Q1
Common Units
Document And Entity Information [Line Items]
Entity Units Outstanding		79,826,538
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	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 18,553	$ 2,179
Accounts receivable	28,611	35,158
Due from affiliates	26,315	37,685
Financing receivables - affiliate	3,200	3,138
Inventories, net	56,557	40,539
Prepaid royalties	1,579	4,000
Deferred longwall costs	19,135	9,520
Other prepaid expenses and current assets	8,579	10,844
Contract-based intangibles	6,145	11,268
Total current assets	168,674	154,331
Property, plant, equipment and development, net	2,340,623	2,378,605
Due from affiliates		947
Financing receivables - affiliate	63,257	64,097
Prepaid royalties, net	1,667	1,250
Other assets	4,432	5,358
Contract-based intangibles	1,721	2,052
Total assets	2,580,374	2,606,640
Current liabilities:
Current portion of long-term debt and capital lease obligations	99,623	109,532
Current portion of sale-leaseback financing arrangements	4,731	4,148
Accrued interest	26,725	13,410
Accounts payable	85,876	76,658
Accrued expenses and other current liabilities	62,684	62,442
Asset retirement obligations	4,416	4,416
Due to affiliates	12,399	13,324
Contract-based intangibles	24,006	28,688
Total current liabilities	320,460	312,618
Long-term debt and capital lease obligations	1,202,956	1,205,000
Sale-leaseback financing arrangements	195,621	196,496
Asset retirement obligations	40,011	39,655
Other long-term liabilities	28,901	32,330
Contract-based intangibles	142,522	144,715
Total liabilities	1,930,471	1,930,814
Limited partners' capital:
Total partners' capital	649,903	675,826
Total liabilities and partners' capital	2,580,374	2,606,640
Common Units
Limited partners' capital:
Total partners' capital	407,018	421,161
Subordinated Units
Limited partners' capital:
Total partners' capital	$ 242,885	$ 254,665

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Mar. 31, 2018	Dec. 31, 2017
Common Units
Capital units, Outstanding	79,827	77,644
Subordinated Units
Capital units, Outstanding	64,955	64,955

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues
Coal sales	$ 238,387
Other revenues	2,339
Total revenues	240,726
Costs and expenses:
Cost of coal produced (excluding depreciation, depletion and amortization)	120,570
Cost of coal purchased	1,751
Transportation	46,443
Depreciation, depletion and amortization	51,420
Contract amortization	(1,420)
Accretion on asset retirement obligations	731
Selling, general and administrative	7,775
Other operating (income) expense, net	(648)
Operating income	14,104
Other expenses:
Interest expense, net	35,673
Net loss	(21,569)
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (21,569)
Weighted average limited partner units outstanding - basic and diluted:
Distributions declared per limited partner unit	$ 0.0565
Predecessor
Revenues
Coal sales		$ 227,813
Other revenues		2,581
Total revenues		230,394
Costs and expenses:
Cost of coal produced (excluding depreciation, depletion and amortization)		117,762
Cost of coal purchased		7,973
Transportation		37,726
Depreciation, depletion and amortization		39,298
Accretion on asset retirement obligations		710
Selling, general and administrative		6,554
Loss on commodity derivative contracts		1,492
Other operating (income) expense, net		451
Operating income		18,428
Other expenses:
Interest expense, net		43,380
Change in fair value of warrants		(9,278)
Loss on early extinguishment of debt		95,510
Net loss		(111,184)
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units		(111,184)
Common Units
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (9,789)
Net loss per limited partner unit - basic and diluted	$ (0.12)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	78,846
Common Units | Predecessor
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units		$ (56,259)
Net loss per limited partner unit - basic and diluted		$ (0.85)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted		66,533
Subordinated Units
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (11,780)
Net loss per limited partner unit - basic and diluted	$ (0.18)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	64,955
Subordinated Units | Predecessor
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units		$ (54,925)
Net loss per limited partner unit - basic and diluted		$ (0.85)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted		64,955

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statement of Partners' Capital - 3 months ended Mar. 31, 2018 - USD ($) $ in Thousands	Total	Common Units	Subordinated Units	Limited PartnersCommon Units	Limited PartnersSubordinated Units
Beginning Balance at Dec. 31, 2017	$ 675,826	$ 421,161	$ 254,665	$ 421,161	$ 254,665
Beginning Balance (in units) at Dec. 31, 2017				77,644,489	64,954,691
Net loss attributable to successor	(21,569)			$ (9,789)	$ (11,780)
Cash distributions	(4,510)			$ (4,510)
Conversion of warrants, net				2,135,493
Equity-based compensation	177			$ 177
Issuance of equity-based awards				46,556
Distribution equivalent rights on LTIP awards	(21)			$ (21)
Ending Balance at Mar. 31, 2018	$ 649,903	$ 407,018	$ 242,885	$ 407,018	$ 242,885
Ending Balance (in units) at Mar. 31, 2018				79,826,538	64,954,691

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities
Net loss	$ (21,569)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	51,420
Amortization of debt discount and deferred issuance costs	655
Contract amortization	(1,420)
Equity-based compensation	177
Changes in operating assets and liabilities:
Accounts receivable	6,547
Due from/to affiliates, net	11,392
Inventories	(12,927)
Prepaid expenses and other assets	(6,424)
Prepaid royalties	2,004
Accounts payable	9,218
Accrued interest	13,315
Accrued expenses and other current liabilities	(1,466)
Other	784
Net cash provided by operating activities	51,706
Cash flows from investing activities
Investment in property, plant, equipment and development	(16,531)
Return of investment on financing arrangements with Murray Energy (affiliate)	778
Net cash used in investing activities	(15,753)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(12,608)
Payments on short-term debt	(2,147)
Distributions paid	(4,510)
Other	(314)
Net cash used in financing activities	(19,579)
Net increase (decrease) in cash, cash equivalents, and restricted cash	16,374
Cash, cash equivalents, and restricted cash, beginning of period	2,179
Cash, cash equivalents, and restricted cash, end of period	$ 18,553	$ 14,724
Predecessor
Cash flows from operating activities
Net loss		(111,184)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		39,298
Amortization of debt discount and deferred issuance costs		6,365
Equity-based compensation		318
Loss on commodity derivative contracts		1,492
Settlements of commodity derivative contracts		3,724
Realized gains on coal derivatives included in investing activities		(3,520)
Change in fair value of warrants		(9,278)
Debt extinguishment expense		95,510
Other		1,321
Changes in operating assets and liabilities:
Accounts receivable		19,695
Due from/to affiliates, net		(13,157)
Inventories		(917)
Prepaid expenses and other assets		(5,117)
Prepaid royalties		(241)
Commodity derivative assets and liabilities		(532)
Accounts payable		7,324
Accrued interest		(9,803)
Accrued expenses and other current liabilities		(3,430)
Other		1,782
Net cash provided by operating activities		19,650
Cash flows from investing activities
Investment in property, plant, equipment and development		(19,908)
Return of investment on financing arrangements with Murray Energy (affiliate)		705
Settlement of certain coal derivatives		3,520
Proceeds from sale of property, plant and equipment		1,898
Net cash used in investing activities		(13,785)
Cash flows from financing activities
Net change in borrowings under revolving credit facility		(352,500)
Net change in borrowings under A/R securitization program		7,000
Proceeds from long-term debt and capital lease obligations		1,234,438
Payments on long-term debt and capital lease obligations		(970,721)
Proceeds from issuance of common units to Murray Energy (affiliate)		60,586
Debt extinguishment costs		(57,645)
Debt issuance costs paid		(27,328)
Other		(1,892)
Net cash used in financing activities		(108,062)
Net increase (decrease) in cash, cash equivalents, and restricted cash		(102,197)
Cash, cash equivalents, and restricted cash, beginning of period		116,921
Cash, cash equivalents, and restricted cash, end of period		$ 14,724

Organization, Nature of Busines

Organization, Nature of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2018
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%. On June 23, 2014, in connection with the initial public offering (“IPO”) of Foresight Energy LP (“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 Foresight Energy GP LLC (“FEGP”) subsequent to the IPO. On April 16, 2015, Murray Energy Corporation and its affiliates (“Murray Energy”) and Foresight Reserves completed a transaction whereby Murray Energy acquired a 34% voting interest in FEGP and all of the outstanding subordinated units of FELP, representing a 50% ownership of the Partnership’s limited partner units outstanding at that time. On March 28, 2017, following the completion of a debt refinancing (the “March 2017 Refinancing Transactions”), Murray Energy exercised its option (the “FEGP Option”) to acquire an additional 46% voting interest in FEGP from Foresight Reserves and a former member of management pursuant to the terms of an option agreement, dated April 16, 2015, among Murray Energy, Foresight Reserves and a former member of management, as amended, thereby increasing Murray Energy’s voting interest in FEGP to 80%. The aggregate exercise price of the FEGP Option was $15 million. Murray Energy’s acquisition of the incremental ownership in FEGP resulted in its obtaining control of FELP. Per ASC”) 805-50-25-4, Murray Energy, as the acquirer of FELP through FEGP, has the option to apply pushdown accounting in the separate financial statements of the acquiree. Murray Energy elected to adopt pushdown accounting in our stand alone financial statements and therefore we have reflected the adjustment of our assets and liabilities to fair value required by pushdown accounting in our consolidated financial statements. Due to the application of pushdown accounting, our condensed consolidated financial statements and certain footnote disclosures are presented in two distinct periods to indicate the application of two different bases of accounting between the periods presented. The periods prior to the acquisition date are identified as “Predecessor” and the period after the acquisition date is identified as “Successor”. For accounting purposes, management has designated the acquisition date as March 31, 2017 (the “Acquisition Date”), as the operating results and change in financial position for the intervening period was not material. As used hereafter in this report, the terms “Foresight Energy LP,” “FELP,” the “Partnership,” “we,” “us” or like terms, refer to the consolidated results of Foresight Energy LP and its consolidated subsidiaries and affiliates, unless the context otherwise requires or where otherwise indicated. The Partnership operates in a single reportable segment and currently owns 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”). Mining operations at our Hillsboro complex have been idled since March 2015 due to a combustion event. On April 11, 2018, we announced that our Hillsboro operation will be permanently closed (see Note 13). Our 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. 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, 2017 included in our Annual Report on Form 10-K filed with the SEC on March 7, 2018. The results of operations for interim periods are not necessarily indicative of results that can be expected for any future period, including the year ending December 31, 2018. Intercompany transactions are eliminated in consolidation.

New Accounting Standards

New Accounting Standards	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
New Accounting Standards	2. New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), that introduces a new five-step revenue recognition model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASC 606 also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. We adopted ASC 606 as of January 1, 2018 using the modified retrospective approach; therefore, the comparative information has not been adjusted and continues to be reported under previous revenue recognition guidance. The adoption did not have a material effect on our financial position and results of operations as the timing of revenue recognition related to coal sales remains consistent between ASC 606 and previous revenue recognition guidance. Additionally, there was no cumulative adjustment to partners’ capital as of January 1, 2018. Refer to Note 3 for the additional financial statement disclosures required by ASC 606. In November 2016, the FASB issued ASU 2016-18 which clarified the presentation requirements of restricted cash within the statement of cash flows. Under ASU 2016-18, the changes in restricted cash and restricted cash equivalents during the period should be included in the beginning and ending cash and cash equivalents balance reconciliation on the statement of cash flows. When cash, cash equivalents, restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall calculate a total cash amount in a narrative or tabular format that agrees to the amount shown on the statement of cash flows. Details on the nature and amounts of restricted cash should also be disclosed. This standard is effective for fiscal years beginning after December 15, 2017, and is to be applied retrospectively. We adopted this update during the first quarter of 2018 and this new guidance to required adjustments to the presentation of our condensed consolidated statement of cash flows. Refer to Note 4 for the additional financial statement disclosures required by this update. In February 2016, the FASB updated guidance regarding the accounting for leases. This update requires lessees to recognize a lease liability and a lease asset for all leases, including operating leases, with a term greater than 12 months on its balance sheet. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years, with earlier application permitted. This update will be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We are currently evaluating the effect of this update on our consolidated financial statements and related disclosures. We disclosed our future minimum payments on our contractual royalty obligations and operating lease obligations in our Annual Report on Form 10-K filed with the SEC on March 7, 2018 and we will evaluate those contracts as well as other existing arrangements to determine if they qualify for lease accounting under the new standard

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
	Mar. 31, 2018
Revenue From Contract With Customer [Abstract]
Revenue from Contracts with Customers	3. Revenue from Contracts with Customers Significant Accounting Policy Revenue is measured based on consideration specified in a contract with a customer. The Partnership recognizes revenue when it satisfies a performance obligation by transferring control over goods and services to a customer. Shipping and handling costs (e.g., the application of anti-freezing agents) are accounted for as fulfillment costs. The Partnership includes any fulfillment costs billed to customers in revenue, with the corresponding expenses included in cost of coal produced and transportation. Nature of Goods and Services The Partnership’s primary source of revenue is from the sale of coal to domestic and international customers through short-term and long-term coal sales contracts. Coal sales revenue includes the sale to customers of coal produced and, from time to time, the re-sale of coal purchased from third-parties or from one of our affiliates. Performance obligations, consisting of individual tons of coal, are satisfied at a point in time when control is transferred to a customer. For domestic coal sales, this generally occurs when coal is loaded onto railcars at the mine or onto barges at terminals. For coal sales to international markets, this generally occurs when coal is loaded onto an ocean vessel. The Partnership’s coal sales contracts typically range in length from one to three years, however some agreements have terms of as little as one month. Coal sales contracts generally provide for either a fixed base price or a base price determined by a market index. The base price is subject to quality and weight adjustments. Quality and weight adjustments are recorded as necessary based on coal sales contract specifications as a reduction or increase to coal sales revenue. The coal sales contracts also typically give the customer the option to vary volumes, subject to certain minimums. Coal sales are generally invoiced upon shipment and payment is due from customers within standard industry credit timeframes. Disaggregation of Revenue The following table disaggregates revenue by domestic and international markets: (Successor) Three Months Ended March 31, 2018 (In Thousands) Coal sales - Domestic $ 142,715 Coal sales - International 95,672 Total coal sales $ 238,387 Contract Balances The following table provides information about balances associated with contracts with customers: (Successor) March 31, 2018 (In Thousands) Receivables - Included in 'Accounts receivable' $ 25,179 Receivables - Included in 'Due from affiliates - current' 20,395 Total contract balances $ 45,574 Contract Costs The Partnership applies the practical expedient in ASC 340-40-25-4, whereby the Partnership recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets that the Partnership would have recognized is one year or less. These costs are included in selling, general and administrative expenses. Other Revenues Other revenues consist primarily of a transport lease and overriding royalty agreements with Murray Energy (see Note 9). These arrangements are accounted for under guidance contained in ASC 310 Receivables Property, Plant, and Equipment Leases

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	3 Months Ended
	Mar. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	4. Supplemental Cash Flow Information The following is supplemental information to the condensed consolidated statement of cash flows (in thousands): (Successor) (Predecessor) Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Supplemental disclosures of non-cash financing activities: Reclassification of warrant liability to partners' capital $ — $ 41,888 The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheets to the total of the same such amounts shown in the condensed consolidated statement of cash flows (in thousands): (Successor) (Successor) (Successor) (Predecessor) March 31, 2018 December 31, 2017 March 31, 2017 December 31, 2016 Cash and cash equivalents $ 18,553 $ 2,179 $ 4,235 $ 103,690 Restricted cash - Included in 'Other prepaid expenses and current assets' — — 10,489 10,731 Restricted cash - Included in 'Other assets' — — — 2,500 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 18,553 $ 2,179 $ 14,724 $ 116,921 Restricted cash included in other prepaid expenses and current assets were amounts that were required to be temporarily held in a restricted cash account for a short duration related to our trade accounts receivable securitization program. The accounts receivable securitization program terminated in December 2017. Restricted cash included in other assets was cash collateral used to secure a letter of credit for one of our surety bond providers. During the three months ended March 31, 2017, the restriction was released.

Accounts Receivable

Accounts Receivable	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Accounts Receivable	5. Accounts Receivable Accounts receivable consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Trade accounts receivable $ 25,179 $ 31,225 Other receivables 3,432 3,933 Total accounts receivable $ 28,611 $ 35,158

Inventories, Net

Inventories, Net	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Inventories, Net	6. Inventories, Net Inventories, net consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Parts and supplies $ 17,366 $ 17,196 Raw coal 3,777 5,577 Clean coal 35,414 17,766 Total inventories $ 56,557 $ 40,539

Property, Plant, Equipment and

Property, Plant, Equipment and Development, Net	3 Months Ended
	Mar. 31, 2018
Property Plant And Equipment [Abstract]
Property, Plant, Equipment and Development, Net	7. Property, Plant, Equipment and Development, Net Property, plant, equipment and development, net consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Land, land rights and mineral rights $ 1,639,980 $ 1,639,980 Machinery and equipment 545,570 580,649 Machinery and equipment under capital lease 127,064 127,064 Buildings and structures 221,625 221,625 Development costs 20,450 16,644 Other 3,449 3,449 Property, plant, equipment and development 2,558,138 2,589,411 Less: accumulated depreciation, depletion and amortization (217,515 ) (210,806 ) Property, plant, equipment and development, net $ 2,340,623 $ 2,378,605

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Lease Obligations	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt and Capital Lease Obligations	8. Long-Term Debt and Capital Lease Obligations Long-term debt and capital lease obligations consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Term Loan due 2022 $ 816,750 $ 818,813 Second Lien Notes due 2023 425,000 425,000 Revolving Credit Facility ($170.0 million capacity) — — 5.78% longwall financing arrangement 28,012 28,012 5.555% longwall financing arrangement 23,204 30,937 Capital lease obligations 22,566 25,378 Subtotal - Total long-term debt and capital lease obligations principal outstanding 1,315,532 1,328,140 Unamortized debt discounts (12,953 ) (13,608 ) Total long-term debt and capital lease obligations 1,302,579 1,314,532 Less: current portion (99,623 ) (109,532 ) Non-current portion of long-term debt and capital lease obligations $ 1,202,956 $ 1,205,000 Term Loan due 2022 The Term Loan due 2022 bears interest at the borrower’s option of (a) LIBOR (subject to a LIBOR floor of 1.00%) plus 5.75% per annum; or (b) a base rate plus 4.75% per annum. The Term Loan due 2022 also requires us to prepay outstanding borrowings (the “Excess Cash Flow Provisions”), subject to certain exceptions. The Excess Cash Flow Provisions are calculated annually and are payable 95 days after year-end. We are required to prepay $53.8 million of outstanding borrowings under the Excess Cash Flow Provisions for the annual period ending December 31, 2017. Accordingly, this amount has been included in the current portion of long-term debt and capital lease obligations on our condensed consolidated balance sheets as of March 31, 2018. Second Lien Notes due 2023 The Second Lien Notes due 2023 have a maturity date of April 1, 2023 and bear interest at a rate of 11.50% per annum, payable in cash semi-annually on April 1 and October 1. Revolving Credit Facility The Revolving Credit Facility has a total borrowing capacity of $170.0 million and bears interest at the borrower’s option of (a) LIBOR (subject to a floor of zero) plus an applicable margin ranging from 5.25% to 5.50% per annum or (b) a base rate plus an applicable margin ranging from 4.25% to 4.50% per annum. We are required to pay a quarterly commitment fee with respect to the unused portions of our Revolving Credit Facility and customary letter of credit fees. As of March 31, 2018, there were no outstanding borrowings under our Revolving Credit Facility and available borrowing capacity under the Revolving Credit Facility, net of outstanding letters of credit of $9.0 million, was $161.0 million.

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related-Party Transactions	9. Related-Party Transactions Overview Affiliated entities of FELP principally include: (a) Murray Energy, owner of a 80% interest in our general partner (effective March 28, 2017) and owner of all of the outstanding subordinated limited partner units, (b) Entities owned and controlled by Chris Cline, the former majority owner and former chairman of our general partner and (c) through May 8, 2017, Natural Resource Partners LP (“NRP”) and its affiliates, for which Chris Cline directly and indirectly beneficially owned a 31% and 4% interest in the general and limited partner interests of NRP, respectively. On May 9, 2017, the affiliate owned by Chris Cline sold its holdings in NRP’s general partner. As a result, NRP and its affiliates were not treated as related parties after May 8, 2017. We routinely engage in transactions in the normal course of business with Murray Energy and its subsidiaries, NRP and its subsidiaries and Foresight Reserves and its affiliates. These transactions include, among others, production royalties, transportation services, administrative arrangements, coal handling and storage services, supply agreements, service agreements, land leases and sale-leaseback financing arrangements. We also acquire mining equipment from subsidiaries of Murray Energy. Murray Investments In April 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 (“IDRs”) and nearly 50% of the outstanding limited partner units in FELP, including all of the outstanding subordinated units. On March 27, 2017, Murray Energy contributed $60.6 million in cash (the “Murray Investment”) to us in exchange for 9,628,108 common units of FELP. On March 28, 2017, following completion of the March 2017 Refinancing Transactions, Murray Energy exercised its FEGP Option to acquire an additional 46% voting interest in FEGP from Foresight Reserves and a former member of management pursuant to the terms of an option agreement, dated April 16, 2015, among Murray Energy, Foresight Reserves and a former member of management, as amended, thereby increasing Murray Energy’s voting interest in FEGP to 80%. The aggregate exercise price of the FEGP Option was $15 million. FEGP has continued to govern the Partnership subsequent to this transaction. Murray Energy was also a holder of of FELP’s outstanding warrants. All outstanding warrants held by Murray Energy were exercised in 2017 and Murray Energy held no outstanding warrants as of March 31, 2018. Following the exercise of the FEGP Option, certain changes to the operating agreement of FEGP went into effect, pursuant to which Murray Energy is entitled to appoint a majority of the board of directors of FEGP (the “Board”). On March 28, 2017, Chris Cline resigned from the Board and from his role as Principal Strategy Advisor. In connection with the departure of Mr. Cline, Robert D. Moore now serves as Chairman of the Board and Mr. Robert Edward Murray became a member of the Board. Mr. Murray currently serves as the Executive Vice President of Marketing and Sales at Murray Energy. All members of the Board, other than Paul Vining, are deemed appointed by Murray Energy and can be removed and replaced by Murray Energy at its sole discretion. Murray Energy Management Services Agreement In April 2015, a management services agreement (“MSA”) was executed between FEGP and Murray American Coal, Inc. (the ”Manager”), a wholly-owned subsidiary of Murray Energy, pursuant to which the Manager provided 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. Upon the exercise of the FEGP Option, FEGP entered into an amended and restated MSA pursuant to which the quarterly fee for the Manager to provide certain management and administration services to FELP was increased to $5.0 million ($20.0 million on an annual basis) and is subject to future contractual escalations and adjustments. After taking into account the contractual escalations and adjustments for direct costs incurred by FELP, the amount of net expense due to the Manager for the three months ended March 31, 2018 and 2017 was $4.0 million and $2.5 million, respectively. Murray Energy Transport Lease and Overriding Royalty Agreements For the three months ended March 31, 2018 and 2017, we recorded other revenues of $1.6 million and $1.6 million, respectively, under the transport lease (the “Transport Lease”) with American Energy Corporation (“American Energy”), a subsidiary of Murray Energy. The total remaining minimum payments under the Transport Lease were $83.1 million at March 31, 2018, with unearned income equal to $28.1 million. As of March 31, 2018, the outstanding Transport Lease financing receivable was $55.0 million, of which $3.0 million was classified as current in the condensed consolidated balance sheet. For the three months ended March 31, 2018 and 2017, we recorded other revenues of $0.7 million and $0.8 million, respectively, under the overriding royalty agreement (the “ORRA”) with Murray Energy subsidiaries’ American Energy and Consolidated Land Company. The total remaining minimum payments under the ORRA were $29.6 million at March 31, 2018, with unearned income equal to $18.2 million. As of March 31, 2018, the outstanding ORRA financing receivable was $11.4 million, of which $0.2 million was classified as current in the condensed consolidated balance sheet. Other Murray Energy Transactions During the three months ended March 31, 2018 and 2017, we purchased $4.1 million and $2.1 million, respectively, in equipment, supplies and rebuild services from affiliates of Murray Energy. During the three months ended March 31, 2018 and 2017, we provided $0.1 million and $0.1 million, respectively, in equipment, supplies and rebuild services to affiliates of Murray Energy. From time to time, we purchase and sell coal to Murray Energy and its affiliates to, among other things, meet customer contractual obligations. We also sell coal to Javelin Global Commodities Limited (“Javelin”), an international commodities marketing and trading joint venture owned by Murray Energy, Uniper , and management of Javelin, as our primary outlet for export sales. March 31, 2018 and 2017 During the three months ended March 31, 2018 and 2017, we paid Javelin $1.0 million and $0.5 million, respectively, in transportation costs related to certain export sales. During the three months ended March 31, 2018 and 2017, we also paid Javelin $1.3 million and $0.7 million, respectively, in sales and marketing expenses. During the three months ended March 31, 2018 and 2017, we earned less than $0.1 million and $0.2 million, respectively, in other revenues for Murray Energy’s usage of our Sitran terminal. During the three months ended March 31, 2018, we utilized capacity on a Murray Energy transloading contract with a third party, thereby allowing Murray Energy to reduce its exposure to certain contractual liquidated damage charges. To compensate the Partnership for the reduced contractual liquidated damage charges, Murray Energy reimbursed the Partnership $2.5 million of transportation expenses during the three months ended March 31, 2018. During the three months ended March 31, 2018, Murray Energy utilized our capacity within our transportation agreement with a third party, thereby allowing us to reduce our exposure to certain contractual liquidated damage charges. To compensate Murray Energy for our reduced contractual liquidated damage charges, we reimbursed Murray Energy $0.2 million of transportation expenses during the three months ended March 31, 2018. From time to time, we also reimburse Murray Energy for costs paid by them on our behalf, including certain insurance premiums. Reserves Investor Group The Reserves Investor Group includes Christopher Cline, the Cline Resource and Development Company (“CRDC”), the four trusts established for the benefit of Mr. Cline’s children (the “Cline Trust”), and certain other limited liability companies owned or controlled by individuals with limited partner interests in Foresight Reserves through indirect ownership. Concurrent with and subsequent to the March 2017 Refinancing Transactions, CRDC and the Cline Trust acquired investments in our Term Loan due 2022 and our Second Lien Notes due 2023 on consistent terms as the unaffiliated owners of these notes As of March 31, 2018, CRDC owned $9.9 million and $5.0 million of the outstanding principal on our Term Loan due 2022 and our Second Lien Notes due 2023, respectively. As of March 31, 2018, the Cline Trust owned $9.9 million and $20.0 million of the outstanding principal on our Term Loan due 2022 and our Second Lien Notes due 2023, respectively. The Cline Trust is also a holder of 17,556 Mineral Reserve Leases Our mines have a series of mineral reserve leases with Colt, LLC and Ruger, LLC (“Ruger”), subsidiaries of Foresight Reserves. Each of these leases have initial terms of 10 years with six renewal periods of five years each, at the election of the lessees, and generally require the lessees to pay the greater of $3.40 per ton or 8.0% of the gross sales price, as defined in the respective agreements, of such coal. We also have overriding royalty agreements with Ruger pursuant to which we pay royalties equal to 8.0% of the gross selling prices, as defined in the agreements. Each of these mineral reserve leases generally require a minimum annual royalty payment, which is recoupable only against actual production royalties from future tons mined during the period of ten years following the date on which any such royalty is paid. Limited Partnership Agreement The 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. Murray Energy and Foresight Reserves have the right to appoint 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 manage 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. The following table summarizes certain affiliate amounts included in our condensed consolidated balance sheets: (Successor) (Successor) Affiliated Company Balance Sheet Location March 31, 2018 December 31, 2017 (In Thousands) Murray Energy and affiliated entities (1) Due from affiliates - current $ 26,315 $ 37,685 Total $ 26,315 $ 37,685 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 3,200 $ 3,138 Total $ 3,200 $ 3,138 Murray Energy and affiliated entities Due from affiliates - noncurrent $ — $ 947 Total $ — $ 947 Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 63,257 $ 64,097 Total $ 63,257 $ 64,097 Foresight Reserves and affiliated entities Prepaid royalties - current and noncurrent $ 1,579 $ 4,000 Total $ 1,579 $ 4,000 Murray Energy and affiliated entities (1) Due to affiliates - current $ 11,384 $ 11,591 Foresight Reserves and affiliated entities Due to affiliates - current 1,015 1,733 Total $ 12,399 $ 13,324 (1) – Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy. A summary of certain expenditures and expenses (revenues) incurred with affiliated entities is as follows for the three months ended March 31, 2018 and 2017 (in thousands): (Successor) (Predecessor) Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Coal sales – Murray Energy and affiliated entities (including Javelin) (1) $ (85,082 ) $ (60,749 ) Overriding royalty and lease revenues – Murray Energy and affiliated entities (2) $ (2,296 ) $ (2,355 ) Terminal revenues - Murray Energy and affiliated entities (2) $ (44 ) $ (226 ) Royalty expense – NRP and affiliated entities (3) n/a $ 3,669 Royalty expense – Foresight Reserves and affiliated entities (3) $ 5,387 $ 1,521 Loadout services – NRP and affiliated entities (3) n/a $ 2,134 Transportation services - Murray Energy and affiliated entities (including Javelin) (4) $ 978 $ 525 Purchased goods and services – Murray Energy and affiliated entities (5) $ 4,118 $ 2,061 Purchased coal - Murray Energy and affiliated entities (6) $ 1,751 $ 7,973 Land leases - Foresight Reserves and affiliated entities (3), (4) $ 60 $ 57 Sales and marketing expenses - Murray Energy and affiliated entities (including Javelin) (7) $ 1,266 $ 692 Management services, net – Murray Energy and affiliated entities (7) $ 3,983 $ 2,547 Sales-leaseback interest expense - NRP and affiliated entities (8) n/a $ 6,244 Principal location in the condensed consolidated financial statements: (1) – Coal sales (2) – Other revenues (3) – Cost of coal produced (excluding depreciation, depletion and amortization) (4) – Transportation (5) – Cost of coal produced (excluding depreciation, depletion and amortization) and property, plant and equipment and development, net, as applicable (6) – Cost of coal purchased (7) – Selling, general and administrative (8) – Interest expense, net Transactions with NRP and affiliated entities are only included in the table above through April 30, 2017 as a result of NRP no longer being an affiliate subsequent to Chris Cline’s affiliate selling its interest in NRP’s general partner on May 9, 2017. We also purchased $3.0 million in mining supplies from an affiliated joint venture under a supply agreement during the three months ended March 31, 2017. This joint venture was no longer an affiliate subsequent to March 31, 2017, due to The Cline Group disposing of its interest in the joint venture.

Earnings per Limited Partner Un

Earnings per Limited Partner Unit	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings per Limited Partner Unit	10. Earnings per Limited Partner Unit 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 loss is allocated to the limited partners, including the holders of the subordinated units, in accordance with the partnership agreement on 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 holders of our IDRs 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 IDRs. 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 loss per common and subordinated unit for the three month periods indicated: (Successor) (Predecessor) Three Months Ended March 31, Three Months Ended March 31, 2018 2017 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) (In Thousands, Except Per Unit Data) Numerator: Net loss available to limited partner units $ (9,789 ) $ (11,780 ) $ (21,569 ) $ (56,259 ) $ (54,925 ) $ (111,184 ) Denominator: Weighted-average units to calculate basic EPU 78,846 64,955 143,801 66,533 64,955 131,488 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 78,846 64,955 143,801 66,533 64,955 131,488 Basic net loss per unit $ (0.12 ) $ (0.18 ) $ (0.15 ) $ (0.85 ) $ (0.85 ) $ (0.85 ) Diluted net loss per unit $ (0.12 ) $ (0.18 ) $ (0.15 ) $ (0.85 ) $ (0.85 ) $ (0.85 ) (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 March 31, 2018 and 2017, approximately 0.3 million and 0.4 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. Diluted EPU also is not impacted during the current period by the 142,530 Warrants outstanding as of March 31, 2018, which are convertible into common units at an exchange rate of approximately 13.4 common units of FELP at an exercise price of $0.8531 per common unit, in each case subject to adjustment (see Note 11).

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	11. Fair Value of Financial Instruments Warrants In August 2016, FELP issued 516,825 warrants (the “Warrants”) to the unaffiliated owners of previously outstanding debt to purchase an amount of common units. Upon their issuance, the Warrants were recorded as a liability at fair value and remeasured to fair value at each balance sheet date. The resulting non-cash gain or loss on remeasurements was recorded as a non-operating loss in our consolidated statements of operations. As a result of a series of transactions related to the March 2017 Refinancing Transactions, the establishment of a fixed exchange rate for the conversion of the Warrants to a number of common units resulted in the warrant liability being reclassified to partners’ capital, and therefore, were not remeasured at fair value subsequent to the March 2017 Refinancing Transactions. As of March 31, 2018, there are 142,530 Warrants outstanding and exercisable into 13.4 common units of FELP at an exercise price of $0.8531 per common unit. Long-Term Debt The fair value of long-term debt as of March 31, 2018 and December 31, 2017 was $1,205.1 million and $1,178.1 million, respectively. The fair value of long-term debt was calculated based on (i) quoted prices in markets that are not active and (ii) 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. These are considered Level 2 and Level 3 fair value measurements, respectively.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Contingencies	12. Contingencies In January 2016, WPP LLC (“WPP”), a subsidiary of NRP, a sent a demand letter to Macoupin claiming it had misapplied the royalty recoupment provision involving a coal mining lease and a rail infrastructure lease, resulting in underpayments of $3.3 million. In April 2016, WPP and HOD LLC (“HOD”), a subsidiary of NRP filed a complaint in the Circuit Court of Macoupin County, Illinois. As of December 31, 2017, WPP claims it is owed $9.5 million. We do not believe that the royalty recoupment provision was misapplied and have continued to apply the recoupment provision consistently with prior periods. While we believe that the language of the agreements and the parties’ course of performance thereunder support Macoupin’s position, should we not prevail, we would be responsible for paying WPP for any recoupment taken that is found to contravene the contractual language. Macoupin has filed a motion to dismiss the Complaint, which is pending. In July 2015, we provided notice to WPP declaring a force majeure event at our Hillsboro mine due to a combustion event. As a result of the force majeure event, as of March 31, 2018, we have not made $83.5 million in minimum deficiency payments to WPP in accordance with the force majeure provisions of the royalty agreement. On November 24, 2015, WPP filed a Complaint in the Circuit Court of Montgomery County, Illinois, against Hillsboro, and WPP has subsequently amended its Complaint. On October 6, 2017, the Circuit Court dismissed many of the claims in the Third Amended Complaint against Hillsboro and the Partnership and other of its subsidiaries. However, WPP was afforded a chance to replead some claims, and WPP’s claim for breach of the royalty agreement will proceed. While we believe this is a force majeure event, as contemplated by the royalty agreement, and that the alleged claims are without merit, should we not prevail, we would be responsible for funding any minimum deficiency payment amounts during the shutdown period to WPP and potentially additional fees and interest of 1% per month. A bench trial to resolve the dispute over Hillsboro’s declaration of force majeure is currently set for October 22, 2018. On April 11, 2018, Hillsboro filed appropriate pleadings to seek a declaratory judgment from the Circuit Court of Montgomery County, Illinois, that the royalty agreement has terminated by its own terms. Under the royalty agreement, Hillsboro leased certain mineral rights from WPP for a term of 20 years (with the option to renew for additional five-year terms, with a maximum of six terms) or until the date on which all merchantable and mineable coal under the royalty agreement has been mined and removed. Hillsboro maintains that all merchantable and mineable coal under the royalty agreement was mined and removed as of March 26, 2015, the date on which the last coal was mined and removed under the terms of the royalty agreement. If the Court agrees that the royalty agreement is terminated, no payments are owed by Hillsboro under the royalty agreement after the date of termination. Hillsboro’s declaratory judgment action is subject to litigation, the outcome of which remains uncertain. 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. Insurance Recoveries We are currently in discussions with our insurance provider in regards to further potential recoveries under our policy related to the combustion event at our Hillsboro operation. From the date of the combustion event through December 31, 2017, we have recognized $46.9 million of insurance recoveries related to the recovery of mitigation costs and business interruption insurance proceeds. We continue to pursue additional remedies under our insurance policies; however, there can be no assurances that we will receive any further insurance recoveries related to this incident. Performance Bonds We had outstanding surety bonds with third parties of $85.8 million as of March 31, 2018 to secure reclamation and other performance commitments, which are partially secured by $4.5 million of our outstanding letters of credit.

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Event	13. Subsequent Event On April 11, 2018, we announced that our Hillsboro operation will be permanently closed and certain long-lived assets, including mineral reserves, buildings and structures, machinery and equipment, and other related assets are not expected to generate future positive cash flows. As such, we expect to record an aggregate impairment charge between $134 million and $172 million in the second quarter of 2018. The impairment charge represents the estimated net book value of the certain long-lived assets and other related assets as of March 31, 2018. On May 8 0.0565 31 21

New Accounting Standards (Polic

New Accounting Standards (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
New Accounting Standards	In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), that introduces a new five-step revenue recognition model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASC 606 also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. We adopted ASC 606 as of January 1, 2018 using the modified retrospective approach; therefore, the comparative information has not been adjusted and continues to be reported under previous revenue recognition guidance. The adoption did not have a material effect on our financial position and results of operations as the timing of revenue recognition related to coal sales remains consistent between ASC 606 and previous revenue recognition guidance. Additionally, there was no cumulative adjustment to partners’ capital as of January 1, 2018. Refer to Note 3 for the additional financial statement disclosures required by ASC 606. In November 2016, the FASB issued ASU 2016-18 which clarified the presentation requirements of restricted cash within the statement of cash flows. Under ASU 2016-18, the changes in restricted cash and restricted cash equivalents during the period should be included in the beginning and ending cash and cash equivalents balance reconciliation on the statement of cash flows. When cash, cash equivalents, restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall calculate a total cash amount in a narrative or tabular format that agrees to the amount shown on the statement of cash flows. Details on the nature and amounts of restricted cash should also be disclosed. This standard is effective for fiscal years beginning after December 15, 2017, and is to be applied retrospectively. We adopted this update during the first quarter of 2018 and this new guidance to required adjustments to the presentation of our condensed consolidated statement of cash flows. Refer to Note 4 for the additional financial statement disclosures required by this update. In February 2016, the FASB updated guidance regarding the accounting for leases. This update requires lessees to recognize a lease liability and a lease asset for all leases, including operating leases, with a term greater than 12 months on its balance sheet. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years, with earlier application permitted. This update will be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We are currently evaluating the effect of this update on our consolidated financial statements and related disclosures. We disclosed our future minimum payments on our contractual royalty obligations and operating lease obligations in our Annual Report on Form 10-K filed with the SEC on March 7, 2018 and we will evaluate those contracts as well as other existing arrangements to determine if they qualify for lease accounting under the new standard

Revenue from Contracts with C21

Revenue from Contracts with Customers (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue From Contract With Customer [Abstract]
Schedule of Disaggregates Revenue by Domestic and International Markets	The following table disaggregates revenue by domestic and international markets: (Successor) Three Months Ended March 31, 2018 (In Thousands) Coal sales - Domestic $ 142,715 Coal sales - International 95,672 Total coal sales $ 238,387
Schedule of Information About Balances Associated with Contracts with Customers	The following table provides information about balances associated with contracts with customers: (Successor) March 31, 2018 (In Thousands) Receivables - Included in 'Accounts receivable' $ 25,179 Receivables - Included in 'Due from affiliates - current' 20,395 Total contract balances $ 45,574

Supplemental Cash Flow Inform22

Supplemental Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	The following is supplemental information to the condensed consolidated statement of cash flows (in thousands): (Successor) (Predecessor) Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Supplemental disclosures of non-cash financing activities: Reclassification of warrant liability to partners' capital $ — $ 41,888
Reconciliation of Cash, Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheets to the total of the same such amounts shown in the condensed consolidated statement of cash flows (in thousands): (Successor) (Successor) (Successor) (Predecessor) March 31, 2018 December 31, 2017 March 31, 2017 December 31, 2016 Cash and cash equivalents $ 18,553 $ 2,179 $ 4,235 $ 103,690 Restricted cash - Included in 'Other prepaid expenses and current assets' — — 10,489 10,731 Restricted cash - Included in 'Other assets' — — — 2,500 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 18,553 $ 2,179 $ 14,724 $ 116,921

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Trade accounts receivable $ 25,179 $ 31,225 Other receivables 3,432 3,933 Total accounts receivable $ 28,611 $ 35,158

Inventories, Net (Tables)

Inventories, Net (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories, Net	Inventories, net consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Parts and supplies $ 17,366 $ 17,196 Raw coal 3,777 5,577 Clean coal 35,414 17,766 Total inventories $ 56,557 $ 40,539

Property, Plant, Equipment an25

Property, Plant, Equipment and Development, Net (Tables)	3 Months Ended
	Mar. 31, 2018
Property Plant And Equipment [Abstract]
Schedule of Property, Plant, Equipment and Development, Net	Property, plant, equipment and development, net consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Land, land rights and mineral rights $ 1,639,980 $ 1,639,980 Machinery and equipment 545,570 580,649 Machinery and equipment under capital lease 127,064 127,064 Buildings and structures 221,625 221,625 Development costs 20,450 16,644 Other 3,449 3,449 Property, plant, equipment and development 2,558,138 2,589,411 Less: accumulated depreciation, depletion and amortization (217,515 ) (210,806 ) Property, plant, equipment and development, net $ 2,340,623 $ 2,378,605

Long-Term Debt and Capital Le26

Long-Term Debt and Capital Lease Obligations (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-Term Debt and Capital Lease Obligations	Long-term debt and capital lease obligations consist of the following: (Successor) (Successor) March 31, 2018 December 31, 2017 (In Thousands) Term Loan due 2022 $ 816,750 $ 818,813 Second Lien Notes due 2023 425,000 425,000 Revolving Credit Facility ($170.0 million capacity) — — 5.78% longwall financing arrangement 28,012 28,012 5.555% longwall financing arrangement 23,204 30,937 Capital lease obligations 22,566 25,378 Subtotal - Total long-term debt and capital lease obligations principal outstanding 1,315,532 1,328,140 Unamortized debt discounts (12,953 ) (13,608 ) Total long-term debt and capital lease obligations 1,302,579 1,314,532 Less: current portion (99,623 ) (109,532 ) Non-current portion of long-term debt and capital lease obligations $ 1,202,956 $ 1,205,000

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2018
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: (Successor) (Successor) Affiliated Company Balance Sheet Location March 31, 2018 December 31, 2017 (In Thousands) Murray Energy and affiliated entities (1) Due from affiliates - current $ 26,315 $ 37,685 Total $ 26,315 $ 37,685 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 3,200 $ 3,138 Total $ 3,200 $ 3,138 Murray Energy and affiliated entities Due from affiliates - noncurrent $ — $ 947 Total $ — $ 947 Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 63,257 $ 64,097 Total $ 63,257 $ 64,097 Foresight Reserves and affiliated entities Prepaid royalties - current and noncurrent $ 1,579 $ 4,000 Total $ 1,579 $ 4,000 Murray Energy and affiliated entities (1) Due to affiliates - current $ 11,384 $ 11,591 Foresight Reserves and affiliated entities Due to affiliates - current 1,015 1,733 Total $ 12,399 $ 13,324 (1) – Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy.
Summary of Certain Expenditures and Expenses (Revenues) Incurred With Affiliated Entities	A summary of certain expenditures and expenses (revenues) incurred with affiliated entities is as follows for the three months ended March 31, 2018 and 2017 (in thousands): (Successor) (Predecessor) Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Coal sales – Murray Energy and affiliated entities (including Javelin) (1) $ (85,082 ) $ (60,749 ) Overriding royalty and lease revenues – Murray Energy and affiliated entities (2) $ (2,296 ) $ (2,355 ) Terminal revenues - Murray Energy and affiliated entities (2) $ (44 ) $ (226 ) Royalty expense – NRP and affiliated entities (3) n/a $ 3,669 Royalty expense – Foresight Reserves and affiliated entities (3) $ 5,387 $ 1,521 Loadout services – NRP and affiliated entities (3) n/a $ 2,134 Transportation services - Murray Energy and affiliated entities (including Javelin) (4) $ 978 $ 525 Purchased goods and services – Murray Energy and affiliated entities (5) $ 4,118 $ 2,061 Purchased coal - Murray Energy and affiliated entities (6) $ 1,751 $ 7,973 Land leases - Foresight Reserves and affiliated entities (3), (4) $ 60 $ 57 Sales and marketing expenses - Murray Energy and affiliated entities (including Javelin) (7) $ 1,266 $ 692 Management services, net – Murray Energy and affiliated entities (7) $ 3,983 $ 2,547 Sales-leaseback interest expense - NRP and affiliated entities (8) n/a $ 6,244 Principal location in the condensed consolidated financial statements: (1) – Coal sales (2) – Other revenues (3) – Cost of coal produced (excluding depreciation, depletion and amortization) (4) – Transportation (5) – Cost of coal produced (excluding depreciation, depletion and amortization) and property, plant and equipment and development, net, as applicable (6) – Cost of coal purchased (7) – Selling, general and administrative (8) – Interest expense, net

Earnings per Limited Partner 28

Earnings per Limited Partner Unit (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Summary of Partnership's Calculation of Net Loss per Common and Subordinated Unit	The following table illustrates the Partnership’s calculation of net loss per common and subordinated unit for the three month periods indicated: (Successor) (Predecessor) Three Months Ended March 31, Three Months Ended March 31, 2018 2017 Common Units Subordinated Units Total Common Units Subordinated Units Total (In Thousands, Except Per Unit Data) (In Thousands, Except Per Unit Data) Numerator: Net loss available to limited partner units $ (9,789 ) $ (11,780 ) $ (21,569 ) $ (56,259 ) $ (54,925 ) $ (111,184 ) Denominator: Weighted-average units to calculate basic EPU 78,846 64,955 143,801 66,533 64,955 131,488 Less: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 78,846 64,955 143,801 66,533 64,955 131,488 Basic net loss per unit $ (0.12 ) $ (0.18 ) $ (0.15 ) $ (0.85 ) $ (0.85 ) $ (0.85 ) Diluted net loss per unit $ (0.12 ) $ (0.18 ) $ (0.15 ) $ (0.85 ) $ (0.85 ) $ (0.85 ) (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 March 31, 2018 and 2017, approximately 0.3 million and 0.4 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. Diluted EPU also is not impacted during the current period by the 142,530 Warrants outstanding as of March 31, 2018, which are convertible into common units at an exchange rate of approximately 13.4 common units of FELP at an exercise price of $0.8531 per common unit, in each case subject to adjustment (see Note 11).

Organization, Nature of Busin29

Organization, Nature of Business and Basis of Presentation - Additional Information (Details) $ in Millions	Mar. 28, 2017USD ($)	Jun. 23, 2014	Mar. 31, 2018segmentMiningComplex	Apr. 30, 2015	Apr. 16, 2015
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Number of Reportable Segments | segment			1
Number of underground mining complexes | MiningComplex			4
Predecessor | Murray Energy Transaction
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Percentage of outstanding limited partner units issued				50.00%	50.00%
Predecessor | Foresight Energy GP Limited Liability Company | Murray Energy Transaction
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Percentage of voting interests acquired	80.00%			34.00%	34.00%
Additional voting interests acquired through exercise of option, percentage	46.00%
Aggregate exercise price of option | $	$ 15
Predecessor | Foresight Energy LLC | Foresight Reserves, LP
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior		99.333%
Predecessor | Foresight Energy LLC | Member of Management
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior		0.667%

New Accounting Standards - Addi

New Accounting Standards - Additional Information (Details)	Jan. 01, 2018USD ($)
ASU 2014-09
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative adjustment to partners’ capital	$ 0

Revenue from Contracts with C31

Revenue from Contracts with Customers - Additional Information (Details)	3 Months Ended
	Mar. 31, 2018
Minimum
Disaggregation Of Revenue [Line Items]
Coal sales contract term	1 year
Maximum
Disaggregation Of Revenue [Line Items]
Coal sales contract term	3 years
Recognized amortization period of assets	1 year

Revenue from Contracts with C32

Revenue from Contracts with Customers - Schedule of Disaggregates Revenue by Domestic and International Markets (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Disaggregation Of Revenue [Line Items]
Total coal sales	$ 238,387
Domestic
Disaggregation Of Revenue [Line Items]
Total coal sales	142,715
International
Disaggregation Of Revenue [Line Items]
Total coal sales	$ 95,672

Revenue from Contracts with C33

Revenue from Contracts with Customers - Schedule of Information About Balances Associated with Contracts with Customers (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Receivables - Included in 'Accounts receivable'	$ 28,611	$ 35,158
Receivables - Included in 'Due from affiliates - current'	26,315	$ 37,685
Revenue from Contracts with Customers
Disaggregation Of Revenue [Line Items]
Receivables - Included in 'Accounts receivable'	25,179
Receivables - Included in 'Due from affiliates - current'	20,395
Total contract balances	$ 45,574

Supplemental Cash Flow Inform34

Supplemental Cash Flow Information - Supplemental Cash Flow Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Predecessor
Supplemental disclosures of non-cash financing activities:
Reclassification of warrant liability to partners' capital	$ 41,888

Supplemental Cash Flow Inform35

Supplemental Cash Flow Information - Reconciliation of Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 18,553	$ 2,179	$ 4,235
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	$ 18,553	$ 2,179	14,724
Predecessor
Cash and cash equivalents				$ 103,690
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows			14,724	116,921
Other Prepaid Expenses and Current Assets
Restricted cash			$ 10,489
Other Prepaid Expenses and Current Assets | Predecessor
Restricted cash				10,731
Other Assets | Predecessor
Restricted cash				$ 2,500

Supplemental Cash Flow Inform36

Supplemental Cash Flow Information - Additional Information (Details)	3 Months Ended
	Mar. 31, 2018
Trade Accounts Receivable Securitization Program
Supplemental Cash Flow Information [Line Items]
Termination period	2017-12

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Trade accounts receivable	$ 25,179	$ 31,225
Other receivables	3,432	3,933
Total accounts receivable	$ 28,611	$ 35,158

Inventories, Net - Schedule of

Inventories, Net - Schedule of Inventories, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Inventory [Line Items]
Parts and supplies	$ 17,366	$ 17,196
Total inventories	56,557	40,539
Raw coal
Inventory [Line Items]
Coal	3,777	5,577
Clean coal
Inventory [Line Items]
Coal	$ 35,414	$ 17,766

Property, Plant, Equipment an39

Property, Plant, Equipment and Development, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Land, land rights and mineral rights	$ 1,639,980	$ 1,639,980
Machinery and equipment	545,570	580,649
Machinery and equipment under capital lease	127,064	127,064
Buildings and structures	221,625	221,625
Development costs	20,450	16,644
Other	3,449	3,449
Property, plant, equipment and development	2,558,138	2,589,411
Less: accumulated depreciation, depletion and amortization	(217,515)	(210,806)
Property, plant, equipment and development, net	$ 2,340,623	$ 2,378,605

Long-Term Debt and Capital Le40

Long-Term Debt and Capital Lease Obligations (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Capital lease obligations	$ 22,566,000	$ 25,378,000
Subtotal - Total long-term debt and capital lease obligations principal outstanding	1,315,532,000	1,328,140,000
Unamortized debt discounts	(12,953,000)	(13,608,000)
Total long-term debt and capital lease obligations	1,302,579,000	1,314,532,000
Less: current portion	(99,623,000)	(109,532,000)
Long-term debt and capital lease obligations	1,202,956,000	1,205,000,000
Term Loan due 2022
Debt Instrument [Line Items]
Long-term debt	816,750,000	818,813,000
Second Lien Notes due 2023
Debt Instrument [Line Items]
Long-term debt	425,000,000	425,000,000
5.78% longwall financing arrangement
Debt Instrument [Line Items]
Long-term debt	28,012,000	28,012,000
5.555% longwall financing arrangement
Debt Instrument [Line Items]
Long-term debt	23,204,000	$ 30,937,000
Revolving Credit Facility ($170.0 Million capacity)
Debt Instrument [Line Items]
Revolving Credit Facility	$ 0

Long-Term Debt and Capital Le41

Long-Term Debt and Capital Lease Obligations (Parenthetical) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Term Loan due 2022
Debt Instrument [Line Items]
Debt instrument maturity year	2,022
Second Lien Notes due 2023
Debt Instrument [Line Items]
Debt instrument maturity year	2,023
Debt instrument interest percentage	11.50%
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%
Revolving Credit Facility ($170.0 Million capacity)
Debt Instrument [Line Items]
Maximum borrowings capacity under credit facility	$ 170,000,000

Long-Term Debt and Capital Le42

Long-Term Debt and Capital Lease Obligations - Term Loan Due 2022 - Additional Information (Details) - Term Loan due 2022 - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Excess cash Flow provisions calculated after year end	95 days
Prepayments of outstanding borrowings under excess cash flow provisions		$ 53.8
Minimum
Debt Instrument [Line Items]
Debt instrument, LIBOR floor rate	1.00%
LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	5.75%
Base Rate
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	4.75%

Long-Term Debt and Capital Le43

Long-Term Debt and Capital Lease Obligations - Second Lien Notes Due 2023 - Additional Information (Details) - Second Lien Notes due 2023	3 Months Ended
	Mar. 31, 2018
Debt Instrument [Line Items]
Debt instrument maturity date	Apr. 1, 2023
Debt instrument interest percentage	11.50%
Debt instrument interest payable description	The Second Lien Notes due 2023 have a maturity date of April 1, 2023 and bear interest at a rate of 11.50% per annum, payable in cash semi-annually on April 1 and October 1.
Debt instrument frequency of periodic interest payment	semi-annually

Long-Term Debt and Capital Le44

Long-Term Debt and Capital Lease Obligations - Revolving Credit Facility - Additional Information (Details)	3 Months Ended
	Mar. 31, 2018USD ($)
Revolving Credit Facility ($170.0 Million capacity)
Debt Instrument [Line Items]
Maximum borrowings capacity under credit facility	$ 170,000,000
Revolving credit facility	0
Letters of credit outstanding amount	9,000,000
Line of credit facility current borrowing capacity	$ 161,000,000
Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Debt instrument, LIBOR floor rate	0.00%
Revolving Credit Facility | Minimum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	5.25%
Revolving Credit Facility | Minimum | Base Rate
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	4.25%
Revolving Credit Facility | Maximum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	5.50%
Revolving Credit Facility | Maximum | Base Rate
Debt Instrument [Line Items]
Interest rate on borrowings under credit facility	4.50%

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Details) $ in Thousands		Mar. 28, 2017USD ($)	Mar. 27, 2017USD ($)shares	Apr. 30, 2015USD ($)	Mar. 31, 2018USD ($)TrustRenewal$ / Tshares		Mar. 31, 2017USD ($)	Sep. 30, 2017	Mar. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Apr. 16, 2015
Related Party Transaction [Line Items]
Class of Warrant or Right, Outstanding | shares					142,530				142,530
Financing receivables - affiliates					$ 3,200				$ 3,200	$ 3,138
Cost of coal purchased					1,751
Coal sales					238,387
Reimbursement of transportation expenses					2,500
Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt					816,750				816,750	$ 818,813
Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Other revenues					1,600		$ 1,600
Total remaining minimum payments of transportation lease					83,100				83,100
Unearned income from financing leasing services					28,100
Outstanding financing receivable					55,000				55,000
Financing receivables - affiliates					3,000				3,000
ORRA
Related Party Transaction [Line Items]
Other revenues					700		800
Outstanding financing receivable					11,400				11,400
Financing receivables - affiliates					200				200
Remaining minimum payments under agreement					29,600				29,600
Unearned income under agreement					$ 18,200				$ 18,200
Reserves Investor Group
Related Party Transaction [Line Items]
Number of trusts established | Trust					4
Predecessor
Related Party Transaction [Line Items]
Proceeds from common unit issuance to Murray Energy (affiliate)							60,586
Cost of coal purchased							7,973
Coal sales							227,813
Murray Energy Transaction | Predecessor
Related Party Transaction [Line Items]
Proceeds from sale of voting interest				$ 1,370,000
Percentage of outstanding limited partner units issued				50.00%							50.00%
Proceeds from common unit issuance to Murray Energy (affiliate)			$ 60,600
Natural Resource Partners LP ("NRP")
Related Party Transaction [Line Items]
General partner ownership interest									31.00%
Limited partners ownership interest									4.00%
Murray Energy And Affiliated Entities
Related Party Transaction [Line Items]
General partner ownership interest		80.00%
Subordinated limited partner ownership interest, description								owner of all of the outstanding subordinated limited partner units
Other revenues					$ 100		200
Purchase of equipment, supplies and rebuild services					4,118	[1]	2,100
Cost of coal purchased					1,751	[2]	8,000
Coal sales					85,100		60,700
Reimbursement of transportation expenses					$ 200
Murray Energy And Affiliated Entities | Predecessor
Related Party Transaction [Line Items]
Purchase of equipment, supplies and rebuild services	[1]						2,061
Cost of coal purchased	[2]						7,973
Foresight Energy GP Limited Liability Company | Murray Energy Transaction | Predecessor
Related Party Transaction [Line Items]
Additional voting interests acquired through exercise of option, percentage		46.00%
Percentage of voting interests acquired		80.00%		34.00%							34.00%
Aggregate exercise price of option		$ 15,000
Foresight Energy Limited Liability IDRS | Murray Energy Transaction
Related Party Transaction [Line Items]
Class of Warrant or Right, Outstanding | shares					0				0	17,556
Foresight Energy Limited Liability IDRS | Murray Energy Transaction | Predecessor
Related Party Transaction [Line Items]
Issuance of common units (in units) | shares			9,628,108
Percentage of voting interests acquired				77.50%
Manager
Related Party Transaction [Line Items]
Management and administration services, quarterly payment					$ 5,000
Management and administration services, annual payment					20,000
Manager | Murray Energy Management Services Agreement
Related Party Transaction [Line Items]
Management and administration expenses, net					4,000
Manager | Predecessor
Related Party Transaction [Line Items]
Management and administration services, quarterly payment				$ 3,500
Management and administration services, annual payment				$ 14,000
Manager | Predecessor | Murray Energy Management Services Agreement
Related Party Transaction [Line Items]
Management and administration expenses, net							2,500
Manager
Related Party Transaction [Line Items]
Purchase of equipment, supplies and rebuild services					100		100
Javelin
Related Party Transaction [Line Items]
Payments for transportation costs for certain export sales					1,000		500
Payments for sales and marketing costs					1,300		700
Cline Resource and Development Company (“CRDC”) | Reserves Investor Group | Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt					9,900				$ 9,900
Cline Resource and Development Company (“CRDC”) | Reserves Investor Group | Second Lien Notes due 2023
Related Party Transaction [Line Items]
Long-term debt					$ 5,000				$ 5,000
Cline Trust Company LLC | Reserves Investor Group
Related Party Transaction [Line Items]
Class of Warrant or Right, Outstanding | shares					17,556				17,556
Cline Trust Company LLC | Reserves Investor Group | Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt					$ 9,900				$ 9,900
Cline Trust Company LLC | Reserves Investor Group | Second Lien Notes due 2023
Related Party Transaction [Line Items]
Long-term debt					$ 20,000				$ 20,000
Colt LLC
Related Party Transaction [Line Items]
Lease term					10 years
Number of renewals | Renewal					6
Lessor renewal term					5 years
Lease payment per ton | $ / T					3.40
Percentage of gross price					8.00%
Ruger LLC
Related Party Transaction [Line Items]
Lease term					10 years
Number of renewals | Renewal					6
Lessor renewal term					5 years
Lease payment per ton | $ / T					3.40
Percentage of gross price					8.00%
Ruger LLC | Royalties
Related Party Transaction [Line Items]
Percentage of gross price					8.00%
Affiliated Joint Venture | Predecessor
Related Party Transaction [Line Items]
Purchase of mining supplies from affiliates							$ 3,000
[1]	Cost of coal produced (excluding depreciation, depletion and amortization) and property, plant and equipment and development, net, as applicable
[2]	Cost of coal purchased

Related-Party Transactions - Su

Related-Party Transactions - Summary of Certain Affiliate Amounts Included in Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Due from affiliates - current		$ 26,315	$ 37,685
Financing receivables - affiliate - current		3,200	3,138
Due from affiliates - noncurrent			947
Financing receivables - affiliate - noncurrent		63,257	64,097
Prepaid royalties - current and noncurrent		1,579	4,000
Due to affiliates - current		12,399	13,324
Murray Energy And Affiliated Entities | Affiliates
Related Party Transaction [Line Items]
Due from affiliates - current	[1]	26,315	37,685
Financing receivables - affiliate - current		3,200	3,138
Due from affiliates - noncurrent			947
Financing receivables - affiliate - noncurrent		63,257	64,097
Due to affiliates - current	[1]	11,384	11,591
Foresight Reserves and Affiliated Entities | Affiliates
Related Party Transaction [Line Items]
Prepaid royalties - current and noncurrent		1,579	4,000
Due to affiliates - current		$ 1,015	$ 1,733
[1]	Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy.

Related-Party Transactions - 47

Related-Party Transactions - Summary of Certain Expenditures and Expenses (Revenues) Incurred With Affiliated Entities (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018		Mar. 31, 2017
Related Party Transaction [Line Items]
Purchased coal		$ 1,751
Predecessor
Related Party Transaction [Line Items]
Purchased coal				$ 7,973
Murray Energy and Affiliated Entities (Including Javelin)
Related Party Transaction [Line Items]
Coal sales	[1]	(85,082)
Transportation services	[2]	978
Sales and marketing expenses	[3]	1,266
Murray Energy and Affiliated Entities (Including Javelin) | Predecessor
Related Party Transaction [Line Items]
Coal sales	[1]			(60,749)
Transportation services	[2]			525
Sales and marketing expenses	[3]			692
Murray Energy And Affiliated Entities
Related Party Transaction [Line Items]
Overriding royalty and lease revenues	[4]	(2,296)
Terminal revenues	[4]	(44)
Purchased goods and services		4,118	[5]	2,100
Purchased coal		1,751	[6]	8,000
Management services, net	[3]	3,983
Murray Energy And Affiliated Entities | Predecessor
Related Party Transaction [Line Items]
Overriding royalty and lease revenues	[4]			(2,355)
Terminal revenues	[4]			(226)
Purchased goods and services	[5]			2,061
Purchased coal	[6]			7,973
Management services, net	[3]			2,547
NRP and Affiliated Entities | Predecessor
Related Party Transaction [Line Items]
Royalty expense	[7]			3,669
Loadout services	[7]			2,134
Sales-leaseback interest expense	[8]			6,244
Foresight Reserves and Affiliated Entities
Related Party Transaction [Line Items]
Royalty expense	[7]	5,387
Land leases	[2],[7]	$ 60
Foresight Reserves and Affiliated Entities | Predecessor
Related Party Transaction [Line Items]
Royalty expense	[7]			1,521
Land leases	[2],[7]			$ 57
[1]	Coal sales
[2]	Transportation
[3]	Selling, general and administrative
[4]	Other revenues
[5]	Cost of coal produced (excluding depreciation, depletion and amortization) and property, plant and equipment and development, net, as applicable
[6]	Cost of coal purchased
[7]	Cost of coal produced (excluding depreciation, depletion and amortization)
[8]	Interest expense, net

Earnings per Limited Partner 48

Earnings per Limited Partner Unit - Summary of Partnership's Calculation of Net Loss per Common and Subordinated Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (21,569)
Weighted-average units to calculate basic EPU	143,801
Weighted-average units to calculate diluted EPU	143,801
Basic net loss per unit	$ (0.15)
Diluted net loss per unit	$ (0.15)
Common Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (9,789)
Weighted-average units to calculate basic EPU	78,846
Weighted-average units to calculate diluted EPU	78,846
Basic net loss per unit	$ (0.12)
Diluted net loss per unit	$ (0.12)
Subordinated Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (11,780)
Weighted-average units to calculate basic EPU	64,955
Weighted-average units to calculate diluted EPU	64,955
Basic net loss per unit	$ (0.18)
Diluted net loss per unit	$ (0.18)
Predecessor
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units		$ (111,184)
Weighted-average units to calculate basic EPU		131,488
Weighted-average units to calculate diluted EPU		131,488
Basic net loss per unit		$ (0.85)
Diluted net loss per unit		$ (0.85)
Predecessor | Common Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units		$ (56,259)
Weighted-average units to calculate basic EPU		66,533
Weighted-average units to calculate diluted EPU		66,533
Basic net loss per unit		$ (0.85)
Diluted net loss per unit		$ (0.85)
Predecessor | Subordinated Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units		$ (54,925)
Weighted-average units to calculate basic EPU		64,955
Weighted-average units to calculate diluted EPU		64,955
Basic net loss per unit		$ (0.85)
Diluted net loss per unit		$ (0.85)

Earnings per Limited Partner 49

Earnings per Limited Partner Unit - Summary of Partnership's Calculation of Net Loss per Common and Subordinated Unit (Parenthetical) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Class of Warrant or Right, Outstanding	142,530
Warrant exchange rate for common units	13.4
Exercise price of the warrants	$ 0.8531
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	300,000
Phantom Share Units (PSUs) | Predecessor
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, amount		400,000

Fair Value of Financial Instr50

Fair Value of Financial Instruments - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Aug. 31, 2016	Mar. 31, 2018	Dec. 31, 2017
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Warrants outstanding		142,530
Warrant exchange rate for common units		13.4
Exercise price of the warrants		$ 0.8531
Fair value of Long-Term Debt		$ 1,205.1	$ 1,178.1
Unaffiliated Owners | Predecessor
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Warrants issued	516,825

Contingencies - Additional Info

Contingencies - Additional Information (Details)	Apr. 11, 2018Term	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jan. 31, 2016USD ($)
Loss Contingencies [Line Items]
Minimum deficiency payment not made		$ 83,500,000
Insurance recoveries			$ 46,900,000
Estimated insurance recoveries		0
Outstanding performance bonds		85,800,000
Surety Bond
Loss Contingencies [Line Items]
Outstanding letters of credit		$ 4,500,000
Macoupin
Loss Contingencies [Line Items]
Possible loss contingencies			$ 9,500,000
Hillsboro Energy, LLC
Loss Contingencies [Line Items]
Potentially additional fees and interest rate per month		1.00%
Hillsboro Energy, LLC | Subsequent Event
Loss Contingencies [Line Items]
Mineral rights lease term	20 years
Mineral rights option to renew lease term	5 years
Mineral rights maximum lease term | Term	6
Predecessor | Macoupin
Loss Contingencies [Line Items]
Possible loss contingencies				$ 3,300,000

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	May 08, 2018	Jun. 30, 2018	Mar. 31, 2018
Subsequent Event [Line Items]
Cash distribution, announced per unit payable			$ 0.0565
Common Units | Subsequent Event
Subsequent Event [Line Items]
Cash distribution, announcement date	May 8, 2018
Cash distribution, announced per unit payable	$ 0.0565
Cash distribution, payable date	May 31, 2018
Cash distribution, record date	May 21, 2018
Scenario Forecast | Minimum
Subsequent Event [Line Items]
Aggregate impairment charge		$ 134
Scenario Forecast | Maximum
Subsequent Event [Line Items]
Aggregate impairment charge		$ 172