Foresight Energy (FELPQ) 10-Q 8 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 01, 2019
Document And Entity Information [Line Items]
Entity Registrant Name	Foresight Energy LP
Entity Central Index Key	0001540729
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Document Fiscal Year Focus	2019
Trading Symbol	FELP
Document Fiscal Period Focus	Q1
Common Units
Document And Entity Information [Line Items]
Entity Units Outstanding		80,939,221
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, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 3,486	$ 269
Accounts receivable	27,274	32,248
Due from affiliates	38,658	49,613
Financing receivables - affiliate	3,459	3,392
Inventories, net	63,625	56,524
Prepaid royalties - affiliate	1,619	2,000
Deferred longwall costs	26,401	14,940
Other prepaid expenses and current assets	8,603	10,872
Contract-based intangibles	1,031	1,326
Total current assets	174,156	171,184
Property, plant, equipment and development, net	2,134,244	2,148,569
Financing receivables - affiliate	59,815	60,705
Prepaid royalties, net	3,054	2,678
Other assets	12,431	4,311
Contract-based intangibles	545	726
Total assets	2,384,245	2,388,173
Current liabilities:
Current portion of long-term debt and finance lease obligations	43,000	53,709
Current portion of sale-leaseback financing arrangements	6,807	6,629
Accrued interest	31,684	24,304
Accounts payable	116,797	99,735
Accrued expenses and other current liabilities	66,235	67,466
Asset retirement obligations	6,578	6,578
Due to affiliates	16,304	17,740
Contract-based intangibles	8,211	8,820
Total current liabilities	295,616	284,981
Long-term debt and finance lease obligations	1,203,094	1,194,394
Sale-leaseback financing arrangements	187,976	189,855
Asset retirement obligations	39,578	38,966
Other long-term liabilities	17,454	16,428
Contract-based intangibles	65,281	66,834
Total liabilities	1,808,999	1,791,458
Limited partners' capital:
Total partners' capital	575,246	596,715
Total liabilities and partners' capital	2,384,245	2,388,173
Common Units
Limited partners' capital:
Total partners' capital	366,064	377,880
Subordinated Units
Limited partners' capital:
Total partners' capital	$ 209,182	$ 218,835

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Mar. 31, 2019	Dec. 31, 2018
Common Units
Capital units, Outstanding	80,939	80,844
Subordinated Units
Capital units, Outstanding	64,955	64,955

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Coal sales	$ 267,337	$ 238,387
Type of revenue	felp:CoalMember	felp:CoalMember
Other revenues	$ 1,735	$ 2,339
Total revenues	269,072	240,726
Costs and expenses:
Cost of coal produced (excluding depreciation, depletion and amortization)	133,981	120,570
Cost of coal purchased	2,375	1,751
Transportation	58,834	46,443
Depreciation, depletion and amortization	46,548	51,420
Contract amortization	(1,686)	(1,420)
Accretion on asset retirement obligations	551	731
Selling, general and administrative	8,647	7,775
Other operating (income) expense, net	(67)	(648)
Operating income	19,889	14,104
Other expenses
Interest expense, net	36,710	35,673
Net loss	(16,821)	(21,569)
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (16,821)	$ (21,569)
Weighted average limited partner units outstanding - basic and diluted:
Distributions declared per limited partner unit	$ 0.0600	$ 0.0565
Common Units
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (7,168)	$ (9,789)
Net loss per limited partner unit - basic and diluted	$ (0.09)	$ (0.12)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	80,915	78,846
Subordinated Units
Net loss available to limited partner units - basic and diluted:
Net loss available to limited partner units	$ (9,653)	$ (11,780)
Net loss per limited partner unit - basic and diluted	$ (0.15)	$ (0.18)
Weighted average limited partner units outstanding - basic and diluted:
Weighted average limited partner units outstanding - basic and diluted	64,955	64,955

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Partners' Capital - 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
Beginning Balance (in units) at Dec. 31, 2017				77,644,489	64,954,691
Net loss	(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
Ending Balance (in units) at Mar. 31, 2018				79,826,538	64,954,691
Beginning Balance at Dec. 31, 2018	596,715	$ 377,880	$ 218,835	$ 377,880	$ 218,835
Beginning Balance (in units) at Dec. 31, 2018				80,844,319	64,954,691
Net loss	(16,821)			$ (7,168)	$ (9,653)
Cash distributions	(4,856)			$ (4,856)
Conversion of warrants, net				10,087
Equity-based compensation	233			$ 233
Issuance of equity-based awards				84,815
Distribution equivalent rights on LTIP awards	(25)			$ (25)
Ending Balance at Mar. 31, 2019	$ 575,246	$ 366,064	$ 209,182	$ 366,064	$ 209,182
Ending Balance (in units) at Mar. 31, 2019				80,939,221	64,954,691

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities
Net loss	$ (16,821)	$ (21,569)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	46,548	51,420
Amortization of debt discount	700	655
Contract amortization	(1,686)	(1,420)
Accretion on asset retirement obligations	551	731
Equity-based compensation	233	177
Changes in operating assets and liabilities:
Accounts receivable	4,974	6,547
Due from/to affiliates, net	9,519	11,392
Inventories	(4,228)	(12,927)
Prepaid expenses and other assets	(9,235)	(6,424)
Prepaid royalties	5	2,004
Accounts payable	17,062	9,218
Accrued interest	7,380	13,315
Accrued expenses and other current liabilities	(6,157)	(1,466)
Other	322	53
Net cash provided by operating activities	49,167	51,706
Cash flows from investing activities
Investment in property, plant, equipment and development	(35,096)	(16,531)
Return of investment on financing arrangements with Murray Energy (affiliate)	823	778
Net cash used in investing activities	(34,273)	(15,753)
Cash flows from financing activities
Borrowings under revolving credit facility	21,000
Payments on revolving credit facility	(13,000)
Payments on long-term debt and finance lease obligations	(10,709)	(12,608)
Distributions paid	(4,856)	(4,510)
Payments on sale-leaseback and short-term financing arrangements	(4,112)	(2,461)
Net cash used in financing activities	(11,677)	(19,579)
Net increase in cash, cash equivalents, and restricted cash	3,217	16,374
Cash, cash equivalents, and restricted cash, beginning of period	269	2,179
Cash, cash equivalents, and restricted cash, end of period	$ 3,486	$ 18,553

Organization, Nature of Busines

Organization, Nature of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2019
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. 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, Murray Energy acquired an additional 46% voting interest in FEGP, thereby increasing Murray Energy’s voting interest in FEGP to 80%. 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”); Macoupin Energy, LLC (“Macoupin”); and Hillsboro Energy, LLC (“Hillsboro”). Mining operations at our Hillsboro complex had been idled since March 2015 due to a combustion event (the “Hillsboro Combustion Event”). In January 2019, we resumed production at our Hillsboro complex with one continuous miner unit. Our mined coal is sold to a diverse customer base, including electric utility and industrial companies primarily in the eastern half of the 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, 2018 included in our Annual Report on Form 10-K filed with the SEC on February 27, 2019. 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, 2019. Intercompany transactions are eliminated in consolidation.

New Accounting Standards

New Accounting Standards	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
New Accounting Standards	2. New Accounting Standards In February 2016, the FASB updated guidance regarding the accounting for leases (the “New Lease Guidance”). The New Lease Guidance 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 New Lease Guidance also expands the required quantitative and qualitative disclosures surrounding leases. The New Lease Guidance is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. We adopted the New Lease Guidance as of January 1, 2019 using a modified retrospective transition approach for leases existing at, or entered into after, the adoption date. Under this transition approach, comparative information for periods prior to January 1, 2019 is not adjusted. Upon adoption, we elected the package of practical expedients permitted under the New Lease Guidance, which allows for the carry forward of historical lease classification. We also elected the practical expedient related to land easements, allowing us to carry forward our accounting treatment for land easements on existing agreements. The adoption of the New Lease Guidance resulted in the addition of $7.6 million in lease right-of-use assets and lease liabilities on our consolidated balance sheet at January 1, 2019. The adoption of the New Lease Guidance did not have a material effect on our results of operations and had no impact on cash flows. Additionally, there was no cumulative adjustment to partners’ capital. Refer to Note 13 for the additional financial statement disclosures required by the New Lease Guidance.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
	Mar. 31, 2019
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 as reductions to the 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 may 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: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Coal sales - Domestic $ 140,949 $ 142,715 Coal sales - International 126,388 95,672 Total coal sales $ 267,337 $ 238,387 Contract Balances The following table provides information about balances associated with contracts with customers: March 31, 2019 December 31, 2018 (In Thousands) Receivables - Included in 'Accounts receivable' $ 23,546 $ 27,521 Receivables - Included in 'Due from affiliates' 34,725 42,234 Total contract balances $ 58,271 $ 69,755 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, 2019
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: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Supplemental disclosures of non-cash investing activities: Depreciation, depletion and amortization capitalized into development costs $ 3,180 $ —

Accounts Receivable

Accounts Receivable	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Accounts Receivable	5. Accounts Receivable Accounts receivable consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Trade accounts receivable $ 23,546 $ 27,521 Other receivables 3,728 4,727 Total accounts receivable $ 27,274 $ 32,248

Inventories, Net

Inventories, Net	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories, Net	6. Inventories, Net Inventories, net consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Parts and supplies $ 17,386 $ 16,665 Raw coal 11,276 6,919 Clean coal 34,963 32,940 Total inventories $ 63,625 $ 56,524

Property, Plant, Equipment and

Property, Plant, Equipment and Development, Net	3 Months Ended
	Mar. 31, 2019
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: March 31, 2019 December 31, 2018 (In Thousands) Land, land rights and mineral rights $ 1,638,933 $ 1,631,939 Machinery and equipment 605,790 589,113 Machinery and equipment under finance leases 127,064 127,064 Buildings and structures 223,183 223,111 Development costs 56,250 41,717 Other 3,449 3,449 Property, plant, equipment and development 2,654,669 2,616,393 Less: accumulated depreciation, depletion and amortization (520,425 ) (467,824 ) Property, plant, equipment and development, net $ 2,134,244 $ 2,148,569

Long-Term Debt and Finance Leas

Long-Term Debt and Finance Lease Obligations	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt and Finance Lease Obligations	8. Long-Term Debt and Finance Lease Obligations Long-term debt and finance lease obligations consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Term Loan due 2022 $ 762,906 $ 762,906 Second Lien Notes due 2023 425,000 425,000 Revolving Credit Facility ($170.0 million capacity) 45,000 37,000 5.78% longwall financing arrangement 9,338 9,338 5.555% longwall financing arrangement 3,110 10,845 Finance lease obligations 10,932 13,906 Subtotal - Total long-term debt and finance lease obligations principal outstanding 1,256,286 1,258,995 Unamortized debt discounts (10,192 ) (10,892 ) Total long-term debt and finance lease obligations 1,246,094 1,248,103 Less: current portion (43,000 ) (53,709 ) Non-current portion of long-term debt and finance lease obligations $ 1,203,094 $ 1,194,394 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 $19.6 million of outstanding borrowings under the Excess Cash Flow Provisions for the annual period ended December 31, 2018. Accordingly, this amount has been included in the current portion of long-term debt and finance lease obligations on our condensed consolidated balance sheets as of March 31, 2019. 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, 2019, there was $45.0 million in outstanding borrowings under our Revolving Credit Facility and available borrowing capacity under the Revolving Credit Facility, net of outstanding letters of credit of $12.3 million, was $112.7 million.

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2019
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, owner of all of the outstanding subordinated limited partner units, and owner of approximately 12% of the outstanding common limited partner units and (b) Foresight Reserves, its affiliates, and other entities owned and controlled by Chris Cline, the former majority owner and former chairman of our general partner. We routinely engage in transactions in the normal course of business with Murray Energy 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, land purchases, and sale-leaseback financing arrangements. We also acquire mining equipment from subsidiaries of Murray Energy. Limited Partnership Agreement FEGP 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 select the directors of the general partner. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to reelection by the unitholders. The officers of the general partner 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. No amounts were incurred by the general partner or reimbursed under the partnership agreement from the IPO date to March 31, 2019. Transactions with Murray Energy and Affiliates 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 (currently $5.2 million per quarter as of March 31, 2019). Murray Energy Transport Lease and Overriding Royalty Agreements In April 2015, American Century Transport LLC (“American Transport”), a subsidiary of the Partnership, entered into a purchase and sale agreement (the “PSA”) with American Energy Corporation (“American Energy”), a subsidiary of Murray Energy, pursuant to which American Energy sold to American Transport certain mining and transportation assets for $63.0 million. Concurrent with the PSA, American Transport entered into a lease agreement (the “Transport Lease”) with American Energy pursuant to which (i) American Transport leased to American Energy a tract of real property, two coal preparation plants and related coal handling facilities at American Energy’s Century Mine situated in Belmont and Monroe Counties, Ohio and (ii) American Transport receives from American Energy a fee ranging from $1.15 to $1.75 for every ton of coal mined, processed and/or transported using such assets, subject to a quarterly recoupable minimum fee of $1.7 million. The Transport Lease is being accounted for as a direct financing lease. The total remaining minimum payments under the Transport Lease was $76.2 million at March 31, 2019, with unearned income equal to $24.1 million. The unearned income is reflected as other revenue over the term of the lease using the effective interest method. Any amounts in excess of the contractual minimums are recorded as other revenue when earned. As of March 31, 2019, the outstanding Transport Lease financing receivable was $52.1 million, of which $3.2 million was classified as current in the consolidated balance sheet. Also, in April 2015, American Century Minerals LLC (“American Century Minerals”), a newly created subsidiary of the Partnership, entered into an overriding royalty agreement (“ORRA”) with Murray Energy subsidiaries’ American Energy and Consolidated Land Company (collectively, “AEC”), pursuant to which AEC granted to American Century Minerals an overriding royalty interest ranging from $0.30 to $0.50 for each ton of coal mined, removed and sold from certain coal reserves situated near the Century Mine in Belmont and Monroe Counties, Ohio for $12.0 million. The ORRA is subject to a minimum recoupable quarterly fee of $0.5 million. This overriding royalty was accounted for as a financing arrangement. The total remaining minimum payments under the ORRA was $27.7 million at March 31, 2019, with unearned income equal to $16.4 million. The payments the Partnership receives with respect to the ORRA are reflected partially as a return of the initial investment (reduction in the affiliate financing receivable) and partially as other revenue over the life of the agreement using the effective interest method. Any amounts in excess of the contractual minimums are recorded as other revenue when earned. As of March 31, 2019, the outstanding ORRA financing receivable was $11.3 million, of which $0.2 million was classified as current in the consolidated balance sheet. Coals Sales and Purchases with Murray Energy and Affiliates We sell coal to Javelin Global Commodities (“Javelin”), which is an international commodities marketing and trading joint venture owned by Murray Energy, Uniper (formerly E.ON Global Commodities SE), and management of Javelin. We incur sales and marketing expenses on export sales to Javelin. In addition, we are responsible for transportation costs on certain export sales to Javelin. From time to time, we also purchase and sell coal to Murray Energy and its affiliates to, among other things, meet each of our customer contractual obligations. Murray Energy Transportation Arrangements Murray Energy may transport coal under our transportation agreement with a third-party rail company, resulting in usage fees owed to the third-party rail company by the Partnership. These usage fees are billed to Murray Energy, resulting in no impact to our consolidated statements of operations. The usage of the railway line with this third-party rail company by Murray Energy counts towards the minimum annual throughput volumes with the third-party rail company, thereby reducing the Partnership’s exposure to contractual liquidated damage charges. There were no usage fees during the three months ended March 31, 2019 and 2018, respectively. We have an arrangement with Murray Energy whereby 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 damages, Murray Energy reimbursed the Partnership $1.9 million and $2.5 million for the three months ended March 31, 2019 and 2018, respectively. The amounts are included in transportation on the consolidated statements of operations. Similarly, we have an arrangement in which Murray Energy utilized capacity within our transportation network, thereby reducing our exposure to certain contractual liquidated damage charges. No capacity was utilized during the three months ended March 31, 2019. To compensate Murray Energy for our reduced contractual liquidated damages, we reimbursed Murray Energy $0.2 million for the three months ended March 31, 2018. The amounts are included in transportation on the consolidated statements of operations. We earn terminal revenues for Murray Energy’s occasional usage of our Sitran transloading facility. Other Murray Energy Transactions We regularly purchase equipment, supplies, rebuild, and other services from affiliates of Murray Energy. On occasion, our subsidiaries provide similar services to affiliates of Murray Energy. From time to time, we also reimburse Murray Energy for costs paid by them on our behalf, including certain insurance premiums. Transactions with Foresight Reserves and Affiliates 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. Other Foresight Reserves Transactions We are party to two surface leases in relation to the coal preparation plant and rail loadout facility at Williamson with New River Royalty, a subsidiary of Foresight Reserves. The primary terms of the leases expire on October 15, 2021, but may be extended by New River Royalty for additional five-year terms under the same terms and conditions until all of the merchantable and mineable coal has been mined and removed from Williamson. Williamson is required to pay aggregate rent of $100,000 per year to New River Royalty under the leases. We are party to a surface lease at our Sitran terminal with New River Royalty. The annual lease amount is $50,000 and the primary term of the lease expires on December 31, 2020, but it may be extended at the election of Sitran for successive five year periods. We are also party to various land easements and similar agreements with New River Royalty with varying terms and renewal options. Annual lease amounts on these arrangements are not significant individually or in aggregate. In January 2019, we purchased two tracts of land from New River Royalty for total consideration of $6.1 million. 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 certain refinancing transactions in March 2017, 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, 2019, CRDC owned $ 9.9 25.0 As of March 31, 2019, the Cline Trust owned $ 9.9 17,556 The following table summarizes certain affiliate amounts included in our condensed consolidated balance sheets: Affiliated Company Balance Sheet Location March 31, 2019 December 31, 2018 (In Thousands) Murray Energy and affiliated entities (1) Due from affiliates - current $ 38,658 $ 49,613 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 3,459 $ 3,392 Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 59,815 $ 60,705 Foresight Reserves and affiliated entities Prepaid royalties - affiliate - current $ 1,619 $ 2,000 Murray Energy and affiliated entities (1) Due to affiliates - current $ 14,668 $ 15,924 Foresight Reserves and affiliated entities Due to affiliates - current 1,636 1,816 Total - Due to affiliates - current $ 16,304 $ 17,740 (1) – Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy. A summary of (income) expenses incurred with affiliated entities is as follows for the three months ended March 31, 2019 and 2018: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Transactions with Murray Energy and Affiliated Entities (including Javelin) Coal sales (1) $ (141,512 ) $ (85,082 ) Purchased coal (6) $ 2,375 $ 1,751 Transport Lease revenues (2) $ (1,215 ) $ (1,594 ) ORRA revenues (2) $ (520 ) $ (701 ) Terminal revenues (2) $ — $ (44 ) Transportation services on certain export sales (4) $ 2,311 $ 978 Sales and marketing expenses (7) $ 2,068 $ 1,266 Goods and services purchased (5) $ 1,772 $ 4,118 Goods and services provided (8) $ (25 ) $ (100 ) Management services (7) $ 4,285 $ 3,983 Transactions with Foresight Reserves and Affiliated Entities Royalty expense (3) $ 6,507 $ 5,387 Land leases (3), (4 ) $ 82 $ 60 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, net, as applicable (6) – Cost of coal purchased (7) – Selling, general and administrative (8) – Other operating (income) expense, net

Earnings per Limited Partner Un

Earnings per Limited Partner Unit	3 Months Ended
	Mar. 31, 2019
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: Three Months Ended March 31, Three Months Ended March 31, 2019 2018 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 $ (7,168 ) $ (9,653 ) $ (16,821 ) $ (9,789 ) $ (11,780 ) $ (21,569 ) Denominator: Weighted-average units to calculate basic EPU 80,915 64,955 145,870 78,846 64,955 143,801 Plus: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 80,915 64,955 145,870 78,846 64,955 143,801 Basic net loss per unit $ (0.09 ) $ (0.15 ) $ (0.12 ) $ (0.12 ) $ (0.18 ) $ (0.15 ) Diluted net loss per unit $ (0.09 ) $ (0.15 ) $ (0.12 ) $ (0.12 ) $ (0.18 ) $ (0.15 ) (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, 2019 and 2018, approximately 0.4 million and 0.3 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. Diluted EPU also is not impacted during any period by the Warrants (defined in Note 11) outstanding.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2019
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 refinancing transactions in March 2017, 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. Therefore, the Warrants are no longer remeasured to fair value. As of March 31, 2019, there are 50,480 Warrants outstanding and exercisable into 14.3 common units of FELP at an exercise price of $0.7983 per common unit. Long-Term Debt The fair value of long-term debt as of March 31, 2019 and December 31, 2018 was $1,154.4 million and $1,166.6 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, 2019
Commitments And Contingencies Disclosure [Abstract]
Contingencies	12. Contingencies Litigation Matters We are party to various litigation matters, in most cases involving ordinary and routine claims incidental to our business. We cannot reasonably estimate the ultimate legal and financial liability with respect to all pending litigation matters. However, we believe, based on our examination of such matters, that the ultimate liability will not have a material adverse effect on our consolidated financial position, results of operations or cash flows. As of March 31, 2019, we have $1.3 million accrued, in aggregate, for various litigation matters. Insurance Recoveries We are currently in discussions with our insurance providers in regards to further potential recoveries under our policy related to the Hillsboro Combustion Event. From the date of the Hillsboro Combustion Event through March 31, 2019, we have recognized $91.0 million of insurance recoveries related to the recovery of mitigation costs, losses on machinery and equipment, 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 $96.3 million as of March 31, 2019 to secure reclamation and other performance commitments.

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	13. Leases Lease Overview The Partnership leases certain mineral reserves. The mineral reserve leases can generally be renewed as long as the mineral reserves are being developed and mined until all economically recoverable reserves are depleted or until mining operations cease. The lease agreements typically require a production royalty at the greater amount of a base amount per ton or a percent of the gross selling price of the coal. Generally, the leases contain provisions that require the payment of minimum royalties regardless of the volume of coal produced or the level of mining activity. Certain of these minimum royalties are recoupable against production royalties over a contractually defined period of time (typically five to ten years). Some of these agreements also require overriding royalty and/or wheelage payments. The Partnership also leases surface rights, water rights, barge fleeting rights, rail cars, mining equipment, and office space under lease agreements of varying expiration dates with affiliated entities and independent third parties in the normal course of business. These leases generally require fixed regular payments based upon the specified agreements. Certain of these leases provide for the option to renew and / or purchase of the underlying asset at various times during the life of the lease, generally at its then-fair market value. In situations in which it is reasonably certain that the option to renew will be exercised, the Partnership includes the renewal period in the calculation of lease right-of-use asset and lease liability. The discount rates used in determining the lease right-of-use assets and lease liabilities are based upon an average rate of interest that the Partnership would have to pay to borrow on a collateralized basis over a similar term. The following tables present information about the Partnership’s leases, excluding leases for mineral reserves (which are excluded in accordance with ASC 842-10-15-1b): Leases Balance Sheet Location March 31, 2019 (In Thousands) Assets Operating lease right-of-use assets Other assets $ 6,186 Operating lease right-of-use assets - affiliate Other assets 1,891 Finance lease right-of-use assets (1) Property, plant, equipment, and development, net 54,655 Total lease right-of-use assets $ 62,732 Liabilities Current: Operating lease liabilities Accrued expenses and other current liabilities $ 3,144 Operating lease liabilities - affiliate Accrued expenses and other current liabilities 174 Finance lease liabilities Current portion of long-term debt and finance lease obligations 10,932 Non-current: Operating lease liabilities Other long-term liabilities 3,042 Operating lease liabilities - affiliate Other long-term liabilities 1,717 Finance lease liabilities Long-term debt and finance lease obligations — Total lease liabilities $ 19,009 (1) Finance lease right-of-use assets are recorded net of accumulated amortization of $72.4 million as of March 31, 2019. Lease Cost Statement of Operations Location Three Months Ended March 31, 2019 (In Thousands) Operating lease cost (2) Cost of coal produced (excluding depreciation, depletion and amortization); Transportation; Selling, general and administrative $ 1,144 Operating lease cost - affiliate Cost of coal produced (excluding depreciation, depletion and amortization); Transportation 82 Variable operating lease cost (1) Cost of coal produced (excluding depreciation, depletion and amortization) 2,600 Finance lease cost: Amortization of right-of-use assets Depreciation, depletion and amortization 3,602 Interest on lease liabilities Interest expense, net 176 Total lease cost $ 7,604 (1) Variable operating lease cost consists primarily of contingent rental payments related to the rail loadout facility at Williamson Energy. We pay contingent rental fees, net of a fixed per ton amount received for maintaining the facility, on each ton of coal passed through the rail loadout facility. (2) Includes any short-term lease cost and sublease income, which are not material. Lease Terms and Discount Rates March 31, 2019 Weighted-average remaining lease term (years) Operating leases 5.6 Operating leases - affiliate 19.6 Finance leases 0.7 Weighted-average discount rate Operating leases 7.00 % Operating leases - affiliate 7.00 % Finance leases 5.81 % Other Information Three Months Ended March 31, 2019 (In Thousands) Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,058 Operating cash flows from operating leases - affiliate 56 Operating cash flows from finance leases 184 Financing cash flows from finance leases 2,974 Lease assets obtained in exchange for new operating lease liabilities 1,370 The following presents future minimum lease payments, by year, with initial terms greater than one year, as of March 31, 2019: Operating Leases Operating Leases – Affiliate Finance Leases Total (In Thousands) 2019 (remaining) $ 2,433 $ 118 $ 11,218 $ 13,769 2020 1,851 175 — 2,026 2021 1,077 175 — 1,252 2022 203 176 — 379 2023 203 176 — 379 Thereafter 1,739 2,676 — 4,415 Total lease payments 7,506 3,496 11,218 22,220 Less: interest (1,320 ) (1,605 ) (286 ) (3,211 ) Total lease liabilities $ 6,186 $ 1,891 $ 10,932 $ 19,009 Excluded from the table above are additional operating leases, primarily related to rail cars and mining equipment, that have not yet commenced as of March 31, 2019, with future minimum lease payments totaling $0.8 million. These operating leases commence in 2019 with lease terms of up to two years. Sale-Leaseback Financing Arrangements Macoupin Energy Sale-Leaseback Financing Arrangement In January 2009, Macoupin entered into a sales agreement with WPP, LLC (“WPP”) and HOD, LLC (“HOD”) (subsidiaries of Natural Resource Partners LP (“NRP”)) to sell certain mineral reserves and rail facility assets (the “Macoupin Sales Arrangement”). Macoupin received $143.5 million in cash in exchange for certain mineral reserve and transportation assets. Simultaneous with the closing, Macoupin entered into a lease with WPP for mining the mineral reserves (the “Mineral Reserves Lease”) and with HOD for the use of the rail loadout and rail loop (the “Macoupin Rail Loadout Lease” and the “Rail Loop Lease,” respectively). The Mineral Reserves Lease is a 20-year noncancelable lease that contains renewal elections for six additional five-year terms. The Macoupin Rail Loadout Lease and the Rail Loop Lease are 99 year noncancelable leases. Under the Mineral Reserves Lease, Macoupin makes monthly payments equal to the greater of $5.40 per ton or 8.00% of the sales price, plus $0.60 per ton for each ton of coal sold from the leased mineral reserves, subject to a minimum royalty of $4.0 million per quarter through December 31, 2028. After the initial 20-year term, the annual minimum royalty is $10,000 per year. The minimum royalty is recoupable on future tons mined. If during any quarter the tonnage royalty under the Mineral Reserves Lease and tonnage fees paid under the Macoupin Rail Loadout and Rail Loop Leases discussed below exceed $4.0 million, Macoupin may generally recoup any unrecouped quarterly payments made during the preceding 20 quarters on a first paid, first recouped basis. The Macoupin Rail Loadout Lease and Rail Loop Lease require an aggregate payment of $3.00 ($1.50 for the rail loop facility and $1.50 for the rail load-out facility) for each ton of coal loaded through the facility for the first 30 years, up to 3.4 million tons per year. After the initial 30-year term, Macoupin would pay an annual rental payment of $20,000 per year for usage of the rail loadout and rail loop. The Macoupin Sales Arrangement, Mineral Reserves Lease, Macoupin Rail Loadout Lease and Rail Loop Lease are collectively accounted for as a financing arrangement (the “Macoupin Sale-Leaseback”). This financing arrangement is recourse to Macoupin and not recourse to Foresight Energy LP or any of its other subsidiaries. At March 31, 2019 and December 31, 2018, the carrying value of the Macoupin Sale-Leaseback was $130.4 million and $131.4 million, respectively. The effective interest rate on the financing obligation was 14.8% and 14.8% as of March 31, 2019 and December 31, 2018, respectively. Interest expense was $4.6 million and $4.5 million for the three months ended March 31, 2019 and 2018, respectively. As of March 31, 2019 and December 31, 2018, interest of $0.5 million and $0.5 million, respectively, was accrued in the condensed consolidated balance sheets for the Macoupin Sale-Leaseback. Sugar Camp Energy Sale-Leaseback Financing Arrangement In March 2012, Sugar Camp entered into a sales agreement with HOD for which it received a total of $50.0 million in cash in exchange for certain rail loadout assets (“Sugar Camp Sales Agreement”). Simultaneous with the closing, Sugar Camp entered into a lease transaction with HOD for the use of the rail loadout (the “Sugar Camp Rail Loadout Lease”). The Sugar Camp Rail Loadout Lease is a 20-year noncancelable lease that contains renewal elections for 16 additional five-year terms. Under the Sugar Camp Rail Loadout Lease, Sugar Camp will pay a monthly royalty of $1.10 per ton for every ton of coal mined from specified reserves and loaded through the rail loadout. The royalty is subject to adjustment based on the time it takes for Sugar Camp to complete each longwall move. The royalty payments are subject to a minimum payment amount of $1.3 million per quarter for the first twenty years the lease is in effect. After the initial 20-year term, Sugar Camp would pay an annual rental payment of $10,000 per year. To the extent the minimum payment exceeds amounts owed based on actual coal loaded, the excess is recoupable within two years of payment. The Sugar Camp Sales Agreement and Sugar Camp Rail Loadout Lease are collectively accounted for as a financing arrangement (the “Sugar Camp Sale-Leaseback”). At March 31, 2019 and December 31, 2018, the carrying value of the Sugar Camp Sale-Leaseback was $64.4 million and $65.1 million, respectively. The effective interest rate on the financing, which is derived from the timing and tons of coal to be mined as set forth in the current mine plan and the related cash payments, was 8.1% and 8.1% at March 31, 2019 and December 31, 2018, respectively. Interest expense was $1.3 million and $1.3 million for the three months ended March 31, 2019 and 2018, respectively. As of March 31, 2019 and December 31, 2018, interest of $0.2 million and $0.2 million, respectively, was accrued in the consolidated balance sheets for the Sugar Camp Sale-Leaseback. Sale-Leaseback Maturity Tables The following summarizes the maturities of expected principal payments, based on current mine plans, on the Partnership’s sale-leaseback financing arrangements and the associated accrued interest at March 31, 2019: Sale-Leaseback Financing Arrangements Accrued Interest (In Thousands) 2019 (remaining) $ 5,350 $ 698 2020 6,417 — 2021 7,585 — 2022 9,009 — 2023 9,933 — Thereafter 156,489 — Total $ 194,783 $ 698 The aggregate amounts of remaining minimum lease payments on the Partnership’s sale-leaseback financing arrangements are $ 221.1 2019 (remaining) 2020 2021 2022 2023 Minimum lease payments $ 15,750 $ 21,000 $ 21,000 $ 21,000 $ 21,000 Murray Energy Transport Lease and Overriding Royalty Agreements Refer to Note 9 for information and disclosures related to the Transport Lease and the ORRA.

New Accounting Standards (Polic

New Accounting Standards (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
New Accounting Standards	In February 2016, the FASB updated guidance regarding the accounting for leases (the “New Lease Guidance”). The New Lease Guidance 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 New Lease Guidance also expands the required quantitative and qualitative disclosures surrounding leases. The New Lease Guidance is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. We adopted the New Lease Guidance as of January 1, 2019 using a modified retrospective transition approach for leases existing at, or entered into after, the adoption date. Under this transition approach, comparative information for periods prior to January 1, 2019 is not adjusted. Upon adoption, we elected the package of practical expedients permitted under the New Lease Guidance, which allows for the carry forward of historical lease classification. We also elected the practical expedient related to land easements, allowing us to carry forward our accounting treatment for land easements on existing agreements. The adoption of the New Lease Guidance resulted in the addition of $7.6 million in lease right-of-use assets and lease liabilities on our consolidated balance sheet at January 1, 2019. The adoption of the New Lease Guidance did not have a material effect on our results of operations and had no impact on cash flows. Additionally, there was no cumulative adjustment to partners’ capital. Refer to Note 13 for the additional financial statement disclosures required by the New Lease Guidance.

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	3 Months Ended
	Mar. 31, 2019
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: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Coal sales - Domestic $ 140,949 $ 142,715 Coal sales - International 126,388 95,672 Total coal sales $ 267,337 $ 238,387
Schedule of Information About Balances Associated with Contracts with Customers	The following table provides information about balances associated with contracts with customers: March 31, 2019 December 31, 2018 (In Thousands) Receivables - Included in 'Accounts receivable' $ 23,546 $ 27,521 Receivables - Included in 'Due from affiliates' 34,725 42,234 Total contract balances $ 58,271 $ 69,755

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	The following is supplemental information to the condensed consolidated statement of cash flows: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Supplemental disclosures of non-cash investing activities: Depreciation, depletion and amortization capitalized into development costs $ 3,180 $ —

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Trade accounts receivable $ 23,546 $ 27,521 Other receivables 3,728 4,727 Total accounts receivable $ 27,274 $ 32,248

Inventories, Net (Tables)

Inventories, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories, Net	Inventories, net consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Parts and supplies $ 17,386 $ 16,665 Raw coal 11,276 6,919 Clean coal 34,963 32,940 Total inventories $ 63,625 $ 56,524

Property, Plant, Equipment an_2

Property, Plant, Equipment and Development, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Property, Plant, Equipment and Development, Net	Property, plant, equipment and development, net consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Land, land rights and mineral rights $ 1,638,933 $ 1,631,939 Machinery and equipment 605,790 589,113 Machinery and equipment under finance leases 127,064 127,064 Buildings and structures 223,183 223,111 Development costs 56,250 41,717 Other 3,449 3,449 Property, plant, equipment and development 2,654,669 2,616,393 Less: accumulated depreciation, depletion and amortization (520,425 ) (467,824 ) Property, plant, equipment and development, net $ 2,134,244 $ 2,148,569

Long-Term Debt and Finance Le_2

Long-Term Debt and Finance Lease Obligations (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-Term Debt and Finance Lease Obligations	Long-term debt and finance lease obligations consist of the following: March 31, 2019 December 31, 2018 (In Thousands) Term Loan due 2022 $ 762,906 $ 762,906 Second Lien Notes due 2023 425,000 425,000 Revolving Credit Facility ($170.0 million capacity) 45,000 37,000 5.78% longwall financing arrangement 9,338 9,338 5.555% longwall financing arrangement 3,110 10,845 Finance lease obligations 10,932 13,906 Subtotal - Total long-term debt and finance lease obligations principal outstanding 1,256,286 1,258,995 Unamortized debt discounts (10,192 ) (10,892 ) Total long-term debt and finance lease obligations 1,246,094 1,248,103 Less: current portion (43,000 ) (53,709 ) Non-current portion of long-term debt and finance lease obligations $ 1,203,094 $ 1,194,394

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Summary of Certain Affiliate Amounts Included in Condensed Consolidated Balance Sheets	The following table summarizes certain affiliate amounts included in our condensed consolidated balance sheets: Affiliated Company Balance Sheet Location March 31, 2019 December 31, 2018 (In Thousands) Murray Energy and affiliated entities (1) Due from affiliates - current $ 38,658 $ 49,613 Murray Energy and affiliated entities Financing receivables - affiliate - current $ 3,459 $ 3,392 Murray Energy and affiliated entities Financing receivables - affiliate - noncurrent $ 59,815 $ 60,705 Foresight Reserves and affiliated entities Prepaid royalties - affiliate - current $ 1,619 $ 2,000 Murray Energy and affiliated entities (1) Due to affiliates - current $ 14,668 $ 15,924 Foresight Reserves and affiliated entities Due to affiliates - current 1,636 1,816 Total - Due to affiliates - current $ 16,304 $ 17,740 (1) – Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy.
Summary of (Income) Expenses Incurred With Affiliated Entities	A summary of (income) expenses incurred with affiliated entities is as follows for the three months ended March 31, 2019 and 2018: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 (In Thousands) Transactions with Murray Energy and Affiliated Entities (including Javelin) Coal sales (1) $ (141,512 ) $ (85,082 ) Purchased coal (6) $ 2,375 $ 1,751 Transport Lease revenues (2) $ (1,215 ) $ (1,594 ) ORRA revenues (2) $ (520 ) $ (701 ) Terminal revenues (2) $ — $ (44 ) Transportation services on certain export sales (4) $ 2,311 $ 978 Sales and marketing expenses (7) $ 2,068 $ 1,266 Goods and services purchased (5) $ 1,772 $ 4,118 Goods and services provided (8) $ (25 ) $ (100 ) Management services (7) $ 4,285 $ 3,983 Transactions with Foresight Reserves and Affiliated Entities Royalty expense (3) $ 6,507 $ 5,387 Land leases (3), (4 ) $ 82 $ 60 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, net, as applicable (6) – Cost of coal purchased (7) – Selling, general and administrative (8) – Other operating (income) expense, net

Earnings per Limited Partner _2

Earnings per Limited Partner Unit (Tables)	3 Months Ended
	Mar. 31, 2019
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: Three Months Ended March 31, Three Months Ended March 31, 2019 2018 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 $ (7,168 ) $ (9,653 ) $ (16,821 ) $ (9,789 ) $ (11,780 ) $ (21,569 ) Denominator: Weighted-average units to calculate basic EPU 80,915 64,955 145,870 78,846 64,955 143,801 Plus: effect of dilutive securities (1) — — — — — — Weighted-average units to calculate diluted EPU 80,915 64,955 145,870 78,846 64,955 143,801 Basic net loss per unit $ (0.09 ) $ (0.15 ) $ (0.12 ) $ (0.12 ) $ (0.18 ) $ (0.15 ) Diluted net loss per unit $ (0.09 ) $ (0.15 ) $ (0.12 ) $ (0.12 ) $ (0.18 ) $ (0.15 ) (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, 2019 and 2018, approximately 0.4 million and 0.3 million phantom units, respectively, were anti-dilutive, and therefore excluded from the diluted EPU calculation. Diluted EPU also is not impacted during any period by the Warrants (defined in Note 11) outstanding.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves	The following tables present information about the Partnership’s leases, excluding leases for mineral reserves (which are excluded in accordance with ASC 842-10-15-1b): Leases Balance Sheet Location March 31, 2019 (In Thousands) Assets Operating lease right-of-use assets Other assets $ 6,186 Operating lease right-of-use assets - affiliate Other assets 1,891 Finance lease right-of-use assets (1) Property, plant, equipment, and development, net 54,655 Total lease right-of-use assets $ 62,732 Liabilities Current: Operating lease liabilities Accrued expenses and other current liabilities $ 3,144 Operating lease liabilities - affiliate Accrued expenses and other current liabilities 174 Finance lease liabilities Current portion of long-term debt and finance lease obligations 10,932 Non-current: Operating lease liabilities Other long-term liabilities 3,042 Operating lease liabilities - affiliate Other long-term liabilities 1,717 Finance lease liabilities Long-term debt and finance lease obligations — Total lease liabilities $ 19,009 (1) Finance lease right-of-use assets are recorded net of accumulated amortization of $72.4 million as of March 31, 2019. Lease Cost Statement of Operations Location Three Months Ended March 31, 2019 (In Thousands) Operating lease cost (2) Cost of coal produced (excluding depreciation, depletion and amortization); Transportation; Selling, general and administrative $ 1,144 Operating lease cost - affiliate Cost of coal produced (excluding depreciation, depletion and amortization); Transportation 82 Variable operating lease cost (1) Cost of coal produced (excluding depreciation, depletion and amortization) 2,600 Finance lease cost: Amortization of right-of-use assets Depreciation, depletion and amortization 3,602 Interest on lease liabilities Interest expense, net 176 Total lease cost $ 7,604 (1) Variable operating lease cost consists primarily of contingent rental payments related to the rail loadout facility at Williamson Energy. We pay contingent rental fees, net of a fixed per ton amount received for maintaining the facility, on each ton of coal passed through the rail loadout facility. (2) Includes any short-term lease cost and sublease income, which are not material. Lease Terms and Discount Rates March 31, 2019 Weighted-average remaining lease term (years) Operating leases 5.6 Operating leases - affiliate 19.6 Finance leases 0.7 Weighted-average discount rate Operating leases 7.00 % Operating leases - affiliate 7.00 % Finance leases 5.81 % Other Information Three Months Ended March 31, 2019 (In Thousands) Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,058 Operating cash flows from operating leases - affiliate 56 Operating cash flows from finance leases 184 Financing cash flows from finance leases 2,974 Lease assets obtained in exchange for new operating lease liabilities 1,370
Schedule of Future Minimum Lease Payments	The following presents future minimum lease payments, by year, with initial terms greater than one year, as of March 31, 2019: Operating Leases Operating Leases – Affiliate Finance Leases Total (In Thousands) 2019 (remaining) $ 2,433 $ 118 $ 11,218 $ 13,769 2020 1,851 175 — 2,026 2021 1,077 175 — 1,252 2022 203 176 — 379 2023 203 176 — 379 Thereafter 1,739 2,676 — 4,415 Total lease payments 7,506 3,496 11,218 22,220 Less: interest (1,320 ) (1,605 ) (286 ) (3,211 ) Total lease liabilities $ 6,186 $ 1,891 $ 10,932 $ 19,009
Schedule of Maturities Expected Principal Payments	The following summarizes the maturities of expected principal payments, based on current mine plans, on the Partnership’s sale-leaseback financing arrangements and the associated accrued interest at March 31, 2019: Sale-Leaseback Financing Arrangements Accrued Interest (In Thousands) 2019 (remaining) $ 5,350 $ 698 2020 6,417 — 2021 7,585 — 2022 9,009 — 2023 9,933 — Thereafter 156,489 — Total $ 194,783 $ 698
Schedule of Minimum Lease Payments	Minimum payments from March 31, 2019 through 2023 are as follows: 2019 (remaining) 2020 2021 2022 2023 Minimum lease payments $ 15,750 $ 21,000 $ 21,000 $ 21,000 $ 21,000

Organization, Nature of Busin_2

Organization, Nature of Business and Basis of Presentation - Additional Information (Details)	Mar. 28, 2017	Jun. 23, 2014	Jan. 31, 2019MiningUnit	Mar. 31, 2019segmentMiningComplex	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
Number of continous miner unit resumed production | MiningUnit			1
Predecessor | Foresight Energy LLC | Member of Management
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior		0.667%
Predecessor | Foresight Reserves | Foresight Energy LLC
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior		99.333%
Predecessor | Murray Energy | Foresight Energy GP LLC
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Percentage of voting interests acquired	46.00%				34.00%
Predecessor | Murray Energy | Foresight Energy L.P
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Percentage of voting interests acquired					50.00%
Predecessor | Murray Energy | Foresight Energy GP LLC
Schedule Of Organization Nature Of Business And Basis Of Presentation [Line Items]
Ownership percentage prior	80.00%

New Accounting Standards - Addi

New Accounting Standards - Additional Information (Details) - Accounting Standards Update 2016-02	Jan. 01, 2019USD ($)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Lease right-of-use assets	$ 7,600,000
Lease liabilities	7,600,000
Cumulative adjustment to partners’ capital	$ 0

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Additional Information (Details)	3 Months Ended
	Mar. 31, 2019
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 C_4

Revenue from Contracts with Customers - Schedule of Disaggregates Revenue by Domestic and International Markets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total coal sales	$ 267,337	$ 238,387
Type of revenue	felp:CoalMember	felp:CoalMember
Domestic
Disaggregation Of Revenue [Line Items]
Total coal sales	$ 140,949	$ 142,715
Type of revenue	felp:CoalMember	felp:CoalMember
International
Disaggregation Of Revenue [Line Items]
Total coal sales	$ 126,388	$ 95,672
Type of revenue	felp:CoalMember	felp:CoalMember

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Schedule of Information About Balances Associated with Contracts with Customers (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Disaggregation Of Revenue [Line Items]
Receivables - Included in 'Accounts receivable'	$ 27,274	$ 32,248
Receivables - Included in 'Due from affiliates'	38,658	49,613
Revenue from Contracts with Customers
Disaggregation Of Revenue [Line Items]
Receivables - Included in 'Accounts receivable'	23,546	27,521
Receivables - Included in 'Due from affiliates'	34,725	42,234
Total contract balances	$ 58,271	$ 69,755

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Supplemental Cash Flow Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Supplemental disclosures of non-cash investing activities:
Depreciation, depletion and amortization capitalized into development costs	$ 3,180

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Trade accounts receivable	$ 23,546	$ 27,521
Other receivables	3,728	4,727
Total accounts receivable	$ 27,274	$ 32,248

Inventories, Net - Schedule of

Inventories, Net - Schedule of Inventories, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Inventory [Line Items]
Parts and supplies	$ 17,386	$ 16,665
Total inventories	63,625	56,524
Raw coal
Inventory [Line Items]
Coal	11,276	6,919
Clean coal
Inventory [Line Items]
Coal	$ 34,963	$ 32,940

Property, Plant, Equipment an_3

Property, Plant, Equipment and Development, Net - Schedule of Property, Plant, Equipment and Development, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Land, land rights and mineral rights	$ 1,638,933	$ 1,631,939
Machinery and equipment	605,790	589,113
Machinery and equipment under finance leases	127,064	127,064
Buildings and structures	223,183	223,111
Development costs	56,250	41,717
Other	3,449	3,449
Property, plant, equipment and development	2,654,669	2,616,393
Less: accumulated depreciation, depletion and amortization	(520,425)	(467,824)
Property, plant, equipment and development, net	$ 2,134,244	$ 2,148,569

Long-Term Debt and Finance Le_3

Long-Term Debt and Finance Lease Obligations - Schedule of Long-Term Debt and Finance Lease Obligations (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Finance lease obligations	$ 10,932,000	$ 13,906,000
Subtotal - Total long-term debt and finance lease obligations principal outstanding	1,256,286,000	1,258,995,000
Unamortized debt discounts	(10,192,000)	(10,892,000)
Total long-term debt and finance lease obligations	1,246,094,000	1,248,103,000
Less: current portion	(43,000,000)	(53,709,000)
Non-current portion of long-term debt and finance lease obligations	1,203,094,000	1,194,394,000
Term Loan due 2022
Debt Instrument [Line Items]
Long-term debt	762,906,000	762,906,000
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	9,338,000	9,338,000
5.555% longwall financing arrangement
Debt Instrument [Line Items]
Long-term debt	3,110,000	10,845,000
Revolving Credit Facility ($170.0 Million capacity)
Debt Instrument [Line Items]
Revolving Credit Facility	$ 45,000,000	$ 37,000,000

Long-Term Debt and Finance Le_4

Long-Term Debt and Finance Lease Obligations - Schedule of Long-Term Debt and Finance Lease Obligations (Parenthetical) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Term Loan due 2022
Debt Instrument [Line Items]
Debt instrument maturity year	2022	2022
Second Lien Notes due 2023
Debt Instrument [Line Items]
Debt instrument maturity year	2023	2023
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 Finance Le_5

Long-Term Debt and Finance Lease Obligations - Term Loan Due 2022 - Additional Information (Details) - Term Loan due 2022 - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Excess cash Flow provisions calculated after year end	95 days
Prepayments of outstanding borrowings under excess cash flow provisions		$ 19.6
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 Finance Le_6

Long-Term Debt and Finance Lease Obligations - Second Lien Notes Due 2023 - Additional Information (Details) - Second Lien Notes due 2023	3 Months Ended
	Mar. 31, 2019
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 Finance Le_7

Long-Term Debt and Finance Lease Obligations - Revolving Credit Facility - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Revolving Credit Facility ($170.0 Million capacity)
Debt Instrument [Line Items]
Maximum borrowings capacity under credit facility	$ 170,000,000
Revolving credit facility	45,000,000	$ 37,000,000
Letters of credit outstanding amount	12,300,000
Line of credit facility current borrowing capacity	$ 112,700,000
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)	1 Months Ended		3 Months Ended		12 Months Ended
	Jan. 31, 2019USD ($)land	Apr. 30, 2015USD ($)Facility$ / T	Mar. 31, 2019USD ($)RenewalLeaseTrust$ / Tshares	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Related Party Transaction [Line Items]
Financing receivables - affiliate			$ 3,459,000			$ 3,392,000
Reimbursement partnership			$ 1,900,000	$ 2,500,000
Class of Warrant or Right, Outstanding | shares			50,480
Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt			$ 762,906,000			$ 762,906,000
Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Total remaining minimum payments of transportation lease			76,200,000
Unearned income from financing leasing services			24,100,000
Outstanding financing receivable			52,100,000
Financing receivables - affiliate			$ 3,200,000
New River Royalty, LLC
Related Party Transaction [Line Items]
Operating lease number of leases | Lease			2
Lease expiration date			Oct. 15, 2021
Lease renewal terms			5 years
Rental fee			$ 100,000
Number of tracts of land purchased | land	2
Payments to acquire land	$ 6,100,000
Reserves Investor Group
Related Party Transaction [Line Items]
Number of trusts established | Trust			4
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
Limited partners ownership interest			12.00%
Reimbursement partnership				200,000
Murray Energy And Affiliated Entities | Transportation Arrangements
Related Party Transaction [Line Items]
Loadout services			$ 0	$ 0
Manager
Related Party Transaction [Line Items]
Management and administration services, quarterly payment			5,200,000
Manager | Predecessor
Related Party Transaction [Line Items]
Management and administration services, quarterly payment		$ 3,500,000
Management and administration services, annual payment		14,000,000
Manager | Scenario, Forecast
Related Party Transaction [Line Items]
Management and administration services, quarterly payment					$ 5,000,000
Management and administration services, annual payment					$ 20,000,000
American Energy Corporation | Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Proceeds from sale of equipment		$ 63,000,000
Number of coal preparation plants and related cost handling facilities | Facility		2
American Energy Corporation | Transport and Overriding Royalty Agreements | Minimum
Related Party Transaction [Line Items]
Fees per ton of coal mined processed and/or transported using leased assets | $ / T		1.15
Quarterly minimum Fees for coal mined processed and/or transported using leased assets		$ 1,700,000
American Energy Corporation | Transport and Overriding Royalty Agreements | Maximum
Related Party Transaction [Line Items]
Fees per ton of coal mined processed and/or transported using leased assets | $ / T		1.75
American Energy and Consolidated Land Company | Transport and Overriding Royalty Agreements
Related Party Transaction [Line Items]
Cash paid for overriding royalty rights		$ 12,000,000
American Energy and Consolidated Land Company | Transport and Overriding Royalty Agreements | Minimum
Related Party Transaction [Line Items]
Overriding royalty interest granted per unit | $ / T		0.30
Cash paid for overriding royalty rights		$ 500,000
American Energy and Consolidated Land Company | Transport and Overriding Royalty Agreements | Maximum
Related Party Transaction [Line Items]
Overriding royalty interest granted per unit | $ / T		0.50
American Energy and Consolidated Land Company | ORRA
Related Party Transaction [Line Items]
Outstanding financing receivable			11,300,000
Financing receivables - affiliate			200,000
Remaining minimum payments under agreement			27,700,000
Unearned income under agreement			$ 16,400,000
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%
Sitran Terminal | New River Royalty, LLC
Related Party Transaction [Line Items]
Lease expiration date			Dec. 31, 2020
Lease renewal terms			5 years
Rental fee			$ 50,000
Cline Resource and Development Company ("CRDC") | Reserves Investor Group | Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt			9,900,000
Cline Resource and Development Company ("CRDC") | Reserves Investor Group | Second Lien Notes due 2023
Related Party Transaction [Line Items]
Long-term debt			$ 25,000,000
Cline Trust Company LLC | Reserves Investor Group
Related Party Transaction [Line Items]
Class of Warrant or Right, Outstanding | shares			17,556
Cline Trust Company LLC | Reserves Investor Group | Term Loan due 2022
Related Party Transaction [Line Items]
Long-term debt			$ 9,900,000

Related-Party Transactions - Su

Related-Party Transactions - Summary of Certain Affiliate Amounts Included in Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands		Mar. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Due from affiliates - current		$ 38,658	$ 49,613
Financing receivables - affiliate - current		3,459	3,392
Prepaid royalties - affiliate - current		1,619	2,000
Due to affiliates - current		16,304	17,740
Murray Energy And Affiliated Entities | Affiliate
Related Party Transaction [Line Items]
Due from affiliates - current	[1]	38,658	49,613
Financing receivables - affiliate - current		3,459	3,392
Financing receivables - affiliate - noncurrent		59,815	60,705
Due to affiliates - current	[1]	14,668	15,924
Foresight Reserves and Affiliated Entities | Affiliate
Related Party Transaction [Line Items]
Prepaid royalties - affiliate - current		1,619	2,000
Due to affiliates - current		$ 1,636	$ 1,816
[1]	Includes amounts due to/from Javelin, a joint venture partially owned by Murray Energy.

Related-Party Transactions - _2

Related-Party Transactions - Summary of (Income) Expenses Incurred With Affiliated Entities (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Related Party Transaction [Line Items]
Coal sales		$ (267,337)	$ (238,387)
Type of revenue		felp:CoalMember	felp:CoalMember
Purchased coal		$ 2,375	$ 1,751
Goods and services provided		(67)	(648)
Murray Energy and Affiliated Entities (Including Javelin)
Related Party Transaction [Line Items]
Coal sales	[1]	$ (141,512)	$ (85,082)
Type of revenue		felp:CoalMember	felp:CoalMember
Purchased coal	[2]	$ 2,375	$ 1,751
Transportation services on certain export sales	[3]	2,311	978
Sales and marketing expenses	[4]	2,068	1,266
Goods and services purchased	[5]	1,772	4,118
Goods and services provided	[6]	(25)	(100)
Management services	[4]	4,285	3,983
Murray Energy and Affiliated Entities (Including Javelin) | Transport Lease Revenues
Related Party Transaction [Line Items]
Other income	[7]	(1,215)	(1,594)
Murray Energy and Affiliated Entities (Including Javelin) | ORRA
Related Party Transaction [Line Items]
Other income	[7]	(520)	(701)
Murray Energy and Affiliated Entities (Including Javelin) | Terminal Revenues
Related Party Transaction [Line Items]
Other income	[7]		(44)
Foresight Reserves and Affiliated Entities
Related Party Transaction [Line Items]
Royalty expense	[8]	6,507	5,387
Land leases	[3],[8]	$ 82	$ 60
[1]	Coal sales
[2]	Cost of coal purchased
[3]	Transportation
[4]	Selling, general and administrative
[5]	Cost of coal produced (excluding depreciation, depletion and amortization) and property, plant and equipment, net, as applicable
[6]	Other operating (income) expense, net
[7]	Other revenues
[8]	Cost of coal produced (excluding depreciation, depletion and amortization)

Earnings per Limited Partner _3

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, 2019	Mar. 31, 2018
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (16,821)	$ (21,569)
Weighted-average units to calculate basic EPU	145,870	143,801
Weighted-average units to calculate diluted EPU	145,870	143,801
Basic net loss per unit	$ (0.12)	$ (0.15)
Diluted net loss per unit	$ (0.12)	$ (0.15)
Common Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (7,168)	$ (9,789)
Weighted-average units to calculate basic EPU	80,915	78,846
Weighted-average units to calculate diluted EPU	80,915	78,846
Basic net loss per unit	$ (0.09)	$ (0.12)
Diluted net loss per unit	$ (0.09)	$ (0.12)
Subordinated Units
Distribution Made To Limited Partner [Line Items]
Net loss available to limited partner units	$ (9,653)	$ (11,780)
Weighted-average units to calculate basic EPU	64,955	64,955
Weighted-average units to calculate diluted EPU	64,955	64,955
Basic net loss per unit	$ (0.15)	$ (0.18)
Diluted net loss per unit	$ (0.15)	$ (0.18)

Earnings per Limited Partner _4

Earnings per Limited Partner Unit - Summary of Partnership's Calculation of Net Loss per Common and Subordinated Unit (Parenthetical) (Details) - shares shares in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Phantom Share Units (PSUs)
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, amount	0.4	0.3

Fair Value of Financial Instr_2

Fair Value of Financial Instruments - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Aug. 31, 2016	Mar. 31, 2019	Dec. 31, 2018
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Warrants outstanding		50,480
Warrant exchange rate for common units		14.3
Exercise price of the warrants		$ 0.7983
Fair value of Long-Term Debt		$ 1,154.4	$ 1,166.6
Unaffiliated Owners | Predecessor
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Warrants issued	516,825

Contingencies - Additional Info

Contingencies - Additional Information (Details)	3 Months Ended
	Mar. 31, 2019USD ($)
Commitments And Contingencies Disclosure [Abstract]
Insurance recoveries	$ 91,000,000
Estimated insurance recoveries	0
Accrued litigation expense	1,300,000
Outstanding performance bonds	$ 96,300,000

Leases - Additional Information

Leases - Additional Information (Details) T in Millions	1 Months Ended		3 Months Ended		12 Months Ended
	Mar. 31, 2012USD ($)	Jan. 31, 2009USD ($)	Mar. 31, 2019USD ($)T$ / T	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Lessee Lease Description [Line Items]
Sale-lease back transaction, accrued interest expense			$ 31,684,000		$ 24,304,000
Aggregate amounts of remaining minimum lease payments			$ 221,100,000
Macoupin Rail Loadout Lease and Rail Loop
Lessee Lease Description [Line Items]
Term of noncancelable lease			99 years
Initial lease terms, in years			30 years
Royalty and fees paid			$ 4,000,000
Lease transactions aggregate payments | $ / T			3
Volume of coal loaded | T			3.4
Sale leaseback transaction, annual rental payments			$ 20,000
Macoupin Rail Loop
Lessee Lease Description [Line Items]
Lease transactions aggregate payments | $ / T			1.50
Macoupin Rail Load-out
Lessee Lease Description [Line Items]
Lease transactions aggregate payments | $ / T			1.50
Macoupin
Lessee Lease Description [Line Items]
Sale-leaseback transaction, description			In January 2009, Macoupin entered into a sales agreement with WPP, LLC (“WPP”) and HOD, LLC (“HOD”) (subsidiaries of Natural Resource Partners LP (“NRP”)) to sell certain mineral reserves and rail facility assets (the “Macoupin Sales Arrangement”). Macoupin received $143.5 million in cash in exchange for certain mineral reserve and transportation assets.
Proceeds from sale-leaseback financing arrangement		$ 143,500,000
Term of noncancelable lease			20 years
Lease renewal terms			5 years
Payments to noncancelable lease | $ / T			5.40
Payment of lease on sales price rate			8.00%
Additional payments noncancelable lease | $ / T			0.60
Sale leaseback transaction, quarterly royalty payments			$ 4,000,000
Initial lease terms, in years			20 years
Sale leaseback transaction, annual minimum royalty payments			$ 10,000
Sale-leaseback carrying value of financing arrangement			$ 130,400,000		$ 131,400,000
Sale-leaseback transaction, effective interest rate			14.80%		14.80%
Sale-lease back transaction, interest expense			$ 4,600,000	$ 4,500,000
Sale-lease back transaction, accrued interest expense			$ 500,000		$ 500,000
Sugar Camp
Lessee Lease Description [Line Items]
Sale-leaseback transaction, description			In March 2012, Sugar Camp entered into a sales agreement with HOD for which it received a total of $50.0 million in cash in exchange for certain rail loadout assets (“Sugar Camp Sales Agreement”).
Proceeds from sale-leaseback financing arrangement	$ 50,000,000
Term of noncancelable lease			20 years
Lease renewal terms			5 years
Payments to noncancelable lease | $ / T			1.10
Sale leaseback transaction, quarterly royalty payments			$ 1,300,000
Initial lease terms, in years			20 years
Sale leaseback transaction, annual minimum royalty payments			$ 10,000
Sale-leaseback carrying value of financing arrangement			$ 64,400,000		$ 65,100,000
Sale-leaseback transaction, effective interest rate			8.10%		8.10%
Sale-lease back transaction, interest expense			$ 1,300,000	$ 1,300,000
Sale-lease back transaction, accrued interest expense			$ 200,000		$ 200,000
Lessee to recoup excess royalty payments			2 years
Rail Cars and Mining Equipment
Lessee Lease Description [Line Items]
Operating lease, lease not yet commenced, description			Additional operating leases, primarily related to rail cars and mining equipment, that have not yet commenced as of March 31, 2019, with future minimum lease payments totaling $0.7 million. These operating leases commence in 2019 with lease terms of up to two years.
Operating lease, lease not yet commenced, future minimum lease payments			$ 800,000
Minimum
Lessee Lease Description [Line Items]
Minimum royalties recoupable time period against production royalties			5 years
Maximum
Lessee Lease Description [Line Items]
Minimum royalties recoupable time period against production royalties			10 years
Maximum | Rail Cars and Mining Equipment
Lessee Lease Description [Line Items]
Operating lease, lease not yet commenced, term of contract			2 years

Leases - Schedule of Partnershi

Leases - Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves - Lease Assets and Liabilities (Details) $ in Thousands	Mar. 31, 2019USD ($)
Assets
Operating lease right-of-use assets	$ 6,186
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssetsNoncurrent
Finance lease right-of-use assets	$ 54,655
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentNet
Total lease right-of-use assets	$ 62,732
Liabilities
Operating lease liabilities, current	$ 3,144
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	felp:AccruedExpensesAndOtherCurrentLiabilities
Finance lease liabilities, current	$ 10,932
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	felp:LongTermDebtAndFinanceLeaseObligationsCurrent
Operating lease liabilities, Non-current	$ 3,042
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent
Total lease liabilities	$ 19,009
Affiliate
Assets
Operating lease right-of-use assets	$ 1,891
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssetsNoncurrent
Liabilities
Operating lease liabilities, current	$ 174
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	felp:AccruedExpensesAndOtherCurrentLiabilities
Operating lease liabilities, Non-current	$ 1,717
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent

Leases - Schedule of Partners_2

Leases - Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves - Lease Assets and Liabilities (Parenthetical) (Details) $ in Millions	Mar. 31, 2019USD ($)
Leases [Abstract]
Finance lease right-of-use assets, accumulated amortization	$ 72.4

Leases - Schedule of Partners_3

Leases - Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves - Lease Cost (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Lessee Lease Description [Line Items]
Operating lease cost	$ 1,144
Variable operating lease cost	2,600
Finance lease cost:
Amortization of right-of-use assets	3,602
Interest on lease liabilities	176
Total lease cost	7,604
Affiliate
Lessee Lease Description [Line Items]
Operating lease cost	$ 82

Leases - Schedule of Partners_4

Leases - Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves - Lease Terms and Discount Rates (Details)	Mar. 31, 2019
Lessee Lease Description [Line Items]
Weighted-average remaining lease term (years), Operating leases	5 years 7 months 6 days
Weighted-average remaining lease term (years), Finance leases	8 months 12 days
Weighted-average discount rate, Operating leases	7.00%
Weighted-average discount rate, Finance leases	5.81%
Affiliate
Lessee Lease Description [Line Items]
Weighted-average remaining lease term (years), Operating leases	19 years 7 months 6 days
Weighted-average discount rate, Operating leases	7.00%

Leases - Schedule of Partners_5

Leases - Schedule of Partnership's Leases, Excluding Leases for Mineral Reserves - Other Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Lessee Lease Description [Line Items]
Operating cash flows from operating leases	$ 1,058
Operating cash flows from finance leases	184
Financing cash flows from finance leases	2,974
Lease assets obtained in exchange for new operating lease liabilities	1,370
Affiliate
Lessee Lease Description [Line Items]
Operating cash flows from operating leases	$ 56

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Operating Leases
2019 (remaining)	$ 2,433
2020	1,851
2021	1,077
2022	203
2023	203
Thereafter	1,739
Total lease payments	7,506
Less: interest	(1,320)
Total lease liabilities	6,186
Finance Leases
2019 (remaining)	11,218
Total lease payments	11,218
Less: interest	(286)
Total lease liabilities	10,932	$ 13,906
Total
2019 (remaining)	13,769
2020	2,026
2021	1,252
2022	379
2023	379
Thereafter	4,415
Total lease payments	22,220
Less: interest	(3,211)
Total lease liabilities	19,009
Affiliate
Operating Leases
2019 (remaining)	118
2020	175
2021	175
2022	176
2023	176
Thereafter	2,676
Total lease payments	3,496
Less: interest	(1,605)
Total lease liabilities	$ 1,891

Leases - Summary of Maturities

Leases - Summary of Maturities Expected Principal Payments (Details) $ in Thousands	Mar. 31, 2019USD ($)
Sale-Leaseback Financing Arrangements
2019 (remaining)	$ 5,350
2020	6,417
2021	7,585
2022	9,009
2023	9,933
Thereafter	156,489
Total	194,783
Accrued Interest
Accrued Interest, 2019 (remaining)	698
Accrued Interest, Total	$ 698

Leases - Schedule of Minimum Le

Leases - Schedule of Minimum Lease Payments (Details)	Mar. 31, 2019USD ($)
Leases [Abstract]
2019 (remaining)	$ 15,750
2020	21,000
2021	21,000
2022	21,000
2023	$ 21,000