Sisecam Resources (SIRE) 10-K 11 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Mar. 07, 2016	Jun. 30, 2015
Document and Entity Information
Entity Registrant Name	Ciner Resources LP.
Entity Central Index Key	1,575,051
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 122.5
Common Unitholders
Document and Entity Information
Entity Common Stock, Shares Outstanding		9,864,835
Subordinated Units
Document and Entity Information
Entity Common Stock, Shares Outstanding		9,775,500
General Partner
Document and Entity Information
Entity Common Stock, Shares Outstanding		399,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 20.4	$ 31
Accounts receivable, net	33.8	35.5
Accounts receivable - ANSAC	52.2	70.4
Due from affiliates, net	11.9	19.6
Inventory	26.4	22.5
Other current assets	2.2	1.8
Total current assets	146.9	180.8
Property, plant and equipment, net	255.2	245
Other non-current assets	21.1	21.6
Total assets	423.2	447.4
Current liabilities:
Accounts payable	13.4	13.1
Due to affiliates	4.6	7.1
Accrued expenses	25.2	29.5
Total current liabilities	43.2	49.7
Long-term debt	110	145
Other non-current liabilities	6.8	4.2
Total liabilities	$ 160	$ 198.9
Commitments and Contingencies (See Note 14)
Equity:
General partner unitholders - Ciner GP (0.4 units issued and outstanding at December 31, 2015 and 2014, respectively)	$ 4	$ 3.8
Accumulated other comprehensive loss	(2.1)	(0.4)
Partners’ capital attributable to Ciner Resources LP	156	147.6
Non-controlling interests	107.2	100.9
Total equity	263.2	248.5
Total liabilities and partners’ equity	423.2	447.4
Common Units
Equity:
Common and subordinated unitholders	110.8	106.3
Subordinated Limited Partners [Member]
Equity:
Common and subordinated unitholders	$ 43.3	$ 37.9

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Dec. 31, 2015	Dec. 31, 2014
General Partners' Capital Account, Units Issued	399,000	399,000
General Partners' Capital Account, Units Outstanding	399,000	399,000
Common Units
Common and subordinated units issued	9,831,452	9,801,830
Common and subordinated units outstanding	9,831,452	9,801,830
Subordinated Limited Partners [Member]
Common and subordinated units issued	9,775,500	9,775,500
Common and subordinated units outstanding	9,775,500	9,775,500

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net sales:
Sales - Affiliates	$ 265.3	$ 236.7	$ 211.6
Sales - others	221.1	228.3	230.5
Total net sales	486.4	465	442.1
Cost of products sold:
Cost of products sold	210.3	201.6	202.4
Depreciation, depletion and amortization expense	23.7	22.4	23.9
Freight costs	122.1	123.7	122.7
Total cost of products sold	356.1	347.7	349
Gross profit	130.3	117.3	93.1
Operating expenses:
Selling, general and administrative expenses - others	4.3	3.3	0.7
Selling, general and administrative expenses - Affiliates	15.7	17	12.5
Loss on disposal of assets, net	0.2	1	0
Total operating expenses	20.2	21.3	13.2
Operating income	110.1	96	79.9
Other income/(expenses):
Interest expense	(4)	(5.2)	(2.9)
Other - net	0.1	1.1	0.7
Total other income/(expense), net	(3.9)	(4.1)	(2.2)
Income before provision for income taxes	106.2	91.9	77.7
Provision for income taxes	0	0	7.1
Net income	106.2	91.9	70.6
Net income attributable to non-controlling interest	54.7	47.4	44.3
Net income attributable to Ciner Resources LP	51.5	44.5	26.3
Less: Predecessor net income prior to initial public offering on September 18, 2013	0	0	13.3
Net income attributable to Ciner Resources LP subsequent to initial public offering	51.5	44.5	13
Other comprehensive loss:
Income (loss) on derivative financial instruments	(3.4)	(0.2)	0
Comprehensive income	102.8	91.7	70.6
Comprehensive income attributable to non-controlling interest	53	47.3	44.3
Comprehensive income attributable to Ciner Resources LP	49.8	44.4	26.3
Less: Predecessor comprehensive income prior to initial public offering on September 18, 2013	0	0	13.1
Comprehensive income attributable to Ciner Resources LP subsequent to initial public offering	$ 49.8	$ 44.4	$ 13.2
Common unit
Other comprehensive loss:
Net income per common and subordinated limited partner unit subsequent to initial public offering (basic and diluted) (dollars per share)	$ 2.58	$ 2.23	$ 0.65
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	9.8	9.8
Subordinated Limited Partners [Member]
Other comprehensive loss:
Net income per common and subordinated limited partner unit subsequent to initial public offering (basic and diluted) (dollars per share)	$ 2.58	$ 2.23	$ 0.65
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	9.8	9.8

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 106.2	$ 91.9	$ 70.6
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization expense	24.1	22.8	23.9
Loss on disposal of assets, net	0.2	1	0
Equity-based compensation expense	1.1	0.4	0
Deferred income taxes	0	0	0.3
Other non-cash items	0.8	(0.2)	0
Changes in operating assets and liabilities:
Accounts receivable - net	1.7	(1.1)	0.8
Accounts receivable - ANSAC	18.2	(12.3)	(4.2)
Inventory	(3.7)	(1.5)	0
Other current and other non-current assets	(0.9)	0	(2)
Due from affiliates, net	7.7	0.8	5.5
Increase/(decrease) in:
Accounts payable	1.8	(3.5)	0.1
Due to affiliates	(1.1)	4.8	5.6
Accrued expenses and other liabilities	(5.9)	3	(0.3)
Net cash provided by operating activities	150.2	106.1	100.3
Cash flows from investing activities:
Capital expenditures	(35.7)	(27.2)	(16.2)
Net cash used in investing activities	(35.7)	(27.2)	(16.2)
Cash flows from financing activities:
Proceeds from issuance of common units, net of offering costs	0	0	83.3
Distribution of IPO proceeds to Predecessor and its affiliate	0	0	(83.3)
Proceeds from issuance of revolving credit facility	0	0	135
Borrowings on revolving credit facility	5	0	0
Repayments on revolving credit facility	(40)	(10)	(32)
Distributions	(90.1)	(84.8)
Distributions to Predecessor	0	0	(72.9)
Distributions to non-controlling interest	(46.8)	(43)	(90)
Net cash used in financing activities	(125.1)	(94.8)	(59.9)
Net (decrease)/increase in cash and cash equivalents	(10.6)	(15.9)	24.2
Cash and cash equivalents at beginning of year	31	46.9	22.7
Cash and cash equivalents at end of year	20.4	31	46.9
Supplemental disclosure of cash flow information:
Interest paid during the year	4.1	4.3	2.3
Supplemental disclosure of non-cash operating activities:
Predecessor net liabilities not assumed by the Partnership	0	0	61.5
Supplemental disclosure of non-cash investing activities:
Capital expenditures on account	3	4.6	0.8
Common Units
Cash flows from financing activities:
Distributions	(21.2)	(20.5)	0
Subordinated Limited Partners [Member]
Cash flows from financing activities:
Distributions	(21.2)	(20.5)	0
General Partner
Cash flows from financing activities:
Distributions	$ (0.9)	$ (0.8)	$ 0

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions	Total	Common Units	Subordinated Limited Partners [Member]	General Partner	Predecessor	Partnership unitsCommon Units	Partnership unitsSubordinated Limited Partners [Member]	Partnership unitsGeneral Partner	Accumulated Other Comprehensive Loss	Partners' Capital Attributable to CINR and Predecessor's Net Equity	Noncontrolling Interests
BALANCE, beginning of period at Dec. 31, 2012	$ 272.3				$ 130	$ 0	$ 0	$ 0	$ (0.2)	$ 129.8	$ 142.5
Increase (decrease) in shareholders' equity
Net income	44.1				13.3				0	13.3	30.8
Distributions	(162.9)				(72.9)					(72.9)	(90)
BALANCE, end of period at Sep. 18, 2013	153.5				70.4	0	0	0	(0.2)	70.2	83.3
BALANCE, beginning of period at Dec. 31, 2012	272.3				130	0	0	0	(0.2)	129.8	142.5
Increase (decrease) in shareholders' equity
Net income	70.6
Distributions		$ 0	$ 0	$ 0
BALANCE, end of period at Dec. 31, 2013	241.3				0	104.5	36.6	3.8	(0.3)	144.6	96.7
BALANCE, beginning of period at Sep. 18, 2013	153.5				70.4	0	0	0	(0.2)	70.2	83.3
Increase (decrease) in shareholders' equity
Net liabilities not assumed by the Partnership	61.3				61.5				(0.1)	61.4	(0.1)
Allocation of net Predecessor investment to unitholders	0				(131.9)	42.2	86.2	3.5
Net income	26.5					6.3	6.4	0.3		13	13.5
Proceeds from initial public offering, net	83.3					83.3				83.3
Distribution of IPO proceeds to Predecessor and its affiliate	(83.3)					(27.3)	(56)			(83.3)
BALANCE, end of period at Dec. 31, 2013	241.3				0	104.5	36.6	3.8	(0.3)	144.6	96.7
Increase (decrease) in shareholders' equity
Net income	91.9					21.9	21.8	0.8		44.5	47.4
Other comprehensive income/(loss)	(0.2)								(0.1)	(0.1)	(0.1)
Equity-based compensation plan activity	0.4					0.4				0.4
Distributions	(84.8)	(20.5)	(20.5)	(0.8)		(20.5)	(20.5)	(0.8)		(41.8)	(43)
BALANCE, end of period at Dec. 31, 2014	248.5				0	106.3	37.9	3.8	(0.4)	147.6	100.9
Increase (decrease) in shareholders' equity
Net income	106.2					25.3	25.2	1		51.5	54.7
Other comprehensive income/(loss)	(3.4)								(1.7)	(1.7)	(1.7)
Equity-based compensation plan activity	0.5					0.5				0.5
Distributions	(90.1)	$ (21.2)	$ (21.2)	$ (0.9)		(21.2)	(21.2)	(0.9)		(43.3)	(46.8)
Non-cash contribution from parent	1.3						1.3			1.3
BALANCE, end of period at Dec. 31, 2015	$ 263.2				$ 0	$ 110.8	$ 43.3	$ 4	$ (2.1)	$ 156	$ 107.2

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	GENERAL Nature of Operations As used in this Report, the terms “Ciner Resources LP,” “the “Partnership,” “CINR,” “we,” “us,” or “our” may refer to Ciner Resources LP, formerly OCI Resources LP, a publicly traded Delaware limited partnership formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings” or ), formerly OCI Wyoming Holding Co. Ciner Holdings, a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”), formerly OCI Chemical Corporation, wholly-owns Ciner Resource Partners LLC (our “general partner” or “Ciner GP”), formerly OCI Resource Partners LLC. Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is directly owned by Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”), which in turn is directly wholly-owned by Turgay Ciner, the Chairman of the Ciner Group, a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. Ciner Wyoming LLC (“Ciner Wyoming”), formerly OCI Wyoming LLC, is in the business of mining trona ore to produce soda ash, and a majority-owned subsidiary of the Partnership. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All our soda ash processed is sold to various domestic and European customers, and to American Natural Soda Ash Corporation (“ANSAC”) which is an affiliate for export sales. All mining and processing activities take place in one facility located in the Green River Basin of Wyoming. NRP Trona LLC, a wholly owned subsidiary of Natural Resource Partners LP (“NRP”), currently owns a 49.0% membership interest in Ciner Wyoming. Completed Sale Transaction On October 23, 2015 , Ciner Enterprises acquired 100% of OCI Chemical Corporation in a stock purchase transaction from OCI Enterprises Inc. (“OCI Enterprises”) (the “Transaction”). OCI Chemical Corporation was subsequently renamed Ciner Resources Corporation. Ciner Corp owns indirectly the Partnership, through Ciner Holdings’, approximately 73% limited partner interest, and approximately 2% general partner interest and 100% of the related incentive distribution rights currently held by our general partner. As a result of the closing of the Transaction, OCI Enterprises no longer has any direct or indirect ownership interest in the Partnership or our general partner. In connection with the closing of the Transaction, Ciner Enterprises (as borrower), and Ciner Holdings and Ciner Corp (as guarantors), entered into a credit agreement (as amended and restated or otherwise modified, the “Ciner Enterprises Credit Agreement”), which expires on October 23, 2025 and is secured by certain assets, including the common units and the subordinated units of the Partnership owned by Ciner Holdings. On November 5, 2015 , in connection with the closing of the Transaction, the Partnership changed its name from OCI Resources LP to Ciner Resources LP.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Significant Accounting Policies The accompanying consolidated financial statements of the Partnership and its subsidiary have been prepared in conformity with U.S. generally accepted accounting principles and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All significant intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The year ended December 31, 2013, includes the combined results of Ciner Holdings and its subsidiary (the "Predecessor") through September 17, 2013 and the Partnership for the period from September 18, 2013 through December 31, 2013 and unless otherwise noted, financial information for our Predecessor and the Partnership is presented before non-controlling interest. Non-Controlling Interests In connection with the conversion of Ciner Wyoming from a Delaware limited partnership (“LP”) to a Delaware limited liability company (“LLC”), in June 2014, NRP’s general partner interest and limited partnership interest were converted into a single-class of membership interests in Ciner Wyoming, which currently consists of 49.0% membership interest in Ciner Wyoming. Prior to the completion of the initial public offering (“IPO”) and the restructuring transaction completed in connection therewith (the “Restructuring”), non-controlling interests in the consolidated financial statements of our Predecessor represented the 1.0% limited partner interest in Ciner Wyoming owned by OCI Wyoming Co. (‘”Wyoming Co.”) and the 48.51% general partner interest in Ciner Wyoming owned by NRP. Subsequent to the Restructuring and IPO, but prior to the conversion of Ciner Wyoming from a Delaware LP to a Delaware LLC, non-controlling interests in the consolidated financial statements of the Partnership consisted of 39.37% general partner interest and 9.63% limited partner interest in Ciner Wyoming owned by NRP. Use of Estimates The preparation of consolidated financial statements, in accordance with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition We recognize revenue when the earnings process is complete, which is generally upon transfer of title. This transfer typically occurs upon shipment to the customer, which is normally free on board (“FOB”) terms or upon receipt by the customer. In all cases, we apply the following criteria in recognizing revenue: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed, determinable or reasonably estimated sales price has been agreed with the customer; and (4) collectability is reasonably assured. Customer rebates are accounted for as sales deductions. We record amounts billed for shipping and handling fees as revenue. Costs incurred for shipping and handling are recorded as costs of products sold. Freight Costs The Partnership includes freight costs billed to customers for shipments administered by the Partnership in gross sales. The related freight costs along with cost of products sold are deducted from gross sales to determine gross profit. Cash and Cash Equivalents The Partnership considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents consist primarily of money market deposit accounts. Accounts Receivable Accounts receivable are carried at the original invoice amount less an estimate for doubtful receivables. We generally do not require collateral against outstanding accounts receivable.The allowance for doubtful accounts is based on specifically identified amounts that the Partnership believes to be uncollectible. An additional allowance is recorded based on certain percentages of aged receivables, which are determined based on management’s assessment of the general financial conditions affecting the Partnership’s customer base. If actual collection experience changes, revisions to the allowance may be required. Accounts receivable are written off when deemed uncollectible. Recoveries of accounts receivable previously written off are recorded when received. During the years ended 2015 , 2014 and 2013 , there were no significant accounts receivable bad debt expenses, write-offs or recoveries. Inventory Inventory is carried at the lower of cost or market. Cost is determined using the first-in, first-out method for raw material and finished goods inventory and the weighted average cost method for stores inventory. Costs include raw materials, direct labor and manufacturing overhead. Market is based on current replacement cost for raw materials and stores inventory, and finished goods is based on net realizable value. • Raw material inventory includes material, chemicals and natural resources being used in the mining and refining process. • Finished goods inventory is the finished product soda ash. • Stores inventory includes parts, materials and operating supplies which are typically consumed in the production of soda ash and currently available for future use. Property, Plant, and Equipment Property, plant, and equipment are stated at cost less accumulated depreciation. Depreciation is computed over the estimated useful lives of depreciable assets, principally using the straight-line method. The estimated useful lives applied to depreciable assets are as follows: Useful Lives Land improvements 10 years Depletable land 15-60 years Buildings and building improvements 10-30 years Internal-use computer software 3-5 years Machinery and equipment 5-20 years Furniture and fixtures 10 years The Partnership’s policy is to evaluate property, plant, and equipment for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. An indicator of potential impairment would include situations when the estimated future undiscounted cash flows are less than the carrying value. The amount of any impairment then recognized would be calculated as the difference between estimated fair value and the carrying value of the asset. Derivative Instruments and Hedging Activities The Partnership may enter into derivative contracts from time to time to manage exposure to the risk of exchange rate changes on its foreign currency transactions, the risk of changes in natural gas prices, and the risk of the variability in interest rates on borrowings. Gains and losses on derivative contracts qualifying for hedge accounting are reported as a component of the underlying transactions. The Partnership follows hedge accounting for its hedging activities. All derivative instruments are recorded on the balance sheet at their fair values. The accounting for changes in the fair value of a derivative depends on the intended use of the derivative and the resulting designation. The Partnership designates its derivatives based upon criteria established for hedge accounting under generally accepted accounting principles. For a derivative designated as a fair value hedge, the gain or loss is recognized in earnings in the period of change together with the offsetting gain or loss on the hedged item attributed to the risk being hedged. For a derivative designated as a cash flow hedge, the effective portion of the derivative’s gain or loss is initially reported as a component of accumulated other comprehensive income (loss) and subsequently reclassified into earnings when the hedged exposure affects earnings. Any significant ineffective portion of the gain or loss is reported in earnings immediately. For derivatives not designated as hedges, the gain or loss is reported in earnings in the period of change. The natural gas physical forward contracts are accounted for under the normal purchases and normal sales scope exception. Income Tax We are organized as a pass-through entity for federal income tax purposes. As a result, our partners are responsible for federal income taxes based on their respective share of taxable income. Net income for financial statement purposes may differ significantly from taxable income reportable to unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement. The Partnership is a limited partnership and generally is not subject to federal or certain state income taxes. For the year ended December 31, 2013, included in income tax expense is the expense of our Predecessor through September 17, 2013. The Predecessor was subject to income tax and was included in the consolidated income tax returns of OCI Enterprises and income taxes were allocated to the Predecessor based on separate company computations of income or loss. Technical Termination of the Partnership for U.S. Federal Income Tax Purposes As noted above in Item 1A, Risk Factors, because we are treated as a partnership for U.S. federal income tax purposes, a sale or exchange of 50% or more of the total interests in our capital and profits interests within a twelve-month period will result in a technical termination. The closing of the Transaction on October 23, 2015 resulted in the technical termination of the Partnership, which also resulted in a technical termination of Ciner Wyoming, for U.S. federal income tax purposes on the date of the Transaction. The technical termination does not affect our consolidated financial statements nor does it affect our classification or Ciner Wyoming’s classification as a partnership or otherwise affect the nature or extent of our “qualifying income” for U.S. federal income tax purposes. Our taxable year for all unitholders ended on October 23, 2015 and resulted in a deferral of depreciation deductions that were otherwise allowable in computing the taxable income of our unitholders. This deferral of depreciation deductions may result in increased taxable income (or reduced taxable loss) to certain of our unitholders in 2015. We do not expect the deferral of depreciation deductions to have a material adverse impact on our public common unitholders. In the case of a unitholder reporting on a taxable year other than the calendar year, the closing of our taxable year may also result in more than twelve months of our taxable income or loss being includable in the unitholder’s taxable income for the year of termination. The IRS has announced a relief procedure whereby if a publicly-traded partnership that has technically terminated requests and the IRS grants special relief, among other things, the partnership may be permitted to provide only a single Schedule K-1 to unitholders for the two tax periods included in the year in which the termination occurs. We have made this request to the IRS. Reclamation Costs The Partnership is obligated to return the land beneath its refinery and tailings ponds to its natural condition upon completion of operations and is required to return the land beneath its rail yard to its natural condition upon termination of the various lease agreements. The Partnership accounts for its land reclamation liability as an asset retirement obligation, which requires that obligations associated with the retirement of a tangible long-lived asset be recorded as a liability when those obligations are incurred, with the amount of the liability initially measured at fair value. Upon initially recognizing a liability for an asset retirement obligation, an entity must capitalize the cost by recognizing an increase in the carrying amount of the related long-lived asset. Over time, the liability is accreted to its present value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, an entity either settles the obligation for its recorded amount or incurs a gain or loss upon settlement. The estimated original liability calculated in 1996 for the refinery and tailing ponds was calculated based on the estimated useful life of the mine, which was 80 years , and on external and internal estimates as to the cost to restore the land in the future and state regulatory requirements. In 2016 , the mining reserve will be amortized over a remaining life of 67 years. During 2015 , 2014 and 2013 , the remaining life was 68 , 66 and 67 years, respectively. The liability was discounted using a weighted average credit-adjusted risk-free rates of approximately 6% and is being accreted throughout the estimated life of the related assets to equal the total estimated costs with a corresponding entry being recorded to cost of products sold. During 2011 , the Partnership constructed a rail yard to facilitate loading and switching of rail cars. The Partnership is required to restore the land on which the rail yard is constructed to its natural conditions. The estimated liability for restoring the rail yard to its natural condition is calculated based on the land lease life of 30 years and on external and internal estimates as to the cost to restore the land in the future. The liability is discounted using a credit-adjusted risk-free rate of 4.25% and is being accreted throughout the estimated life of the related assets to equal the total estimated costs with a corresponding entry being recorded to cost of products sold. Fair Value of Financial Instruments Fair value is determined using a valuation hierarchy, generally by reference to an active trading market, quoted market prices or model-derived valuations for the same or similar financial instruments. See Note 17 , “Fair Value Measurements,” for more information. Equity-Based Compensation We recognize compensation expense related to equity-based awards, with service conditions, granted to employees based on the estimated fair value of the awards on the date of grant, net of estimated forfeitures. The grant date fair value of the equity-based awards is generally recognized on a straight-line basis over the requisite service period, which is generally the vesting period of the respective awards. Equity-based awards with market conditions are fair valued using a Monte Carlo Simulation model. See Note 11 , “Equity-Based Compensation - TR Performance Unit Awards,” for additional information. Subsequent Events We have evaluated subsequent events through the filing of this Annual Report on Form 10-K. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) that requires companies to recognize revenue when a customer obtains control rather than when companies have transferred substantially all risks and rewards of a good or service. In August 2015, the amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application permitted only as of annual reporting period beginning after December 15, 2016, including interim reporting periods therein.We are currently assessing the impact the adoption of ASU No. 2014-09 will have on our consolidated financial statements, as well as the available transition methods. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 requires that inventory within the scope of this update be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The amendments in this update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Earlier application is permitted by all entities as of the beginning of an interim or annual reporting period. The amendments should be applied prospectively. We do not expect the adoption of ASU No. 2015-11 to have a material impact upon our financial condition or results of operations. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). The standard amends certain aspects of recognition, measurement, presentation, and disclosure of financial assets and liabilities. ASU 2016-01 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. We are currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our consolidated financial statements, as well as available transition methods. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The update amends existing standards for accounting for leases by lessees, with accounting for leases by lessors remaining largely unchanged from current guidance. The update requires that lessees recognize a lease liability and a right of use asset for all leases (with the exception of short-term leases) at the commencement date of the lease and disclose key information about leasing arrangements. The update is effective for interim and annual periods beginning after December 15, 2018 and must be adopted using a modified retrospective transition. The ASU No. 2016-02 provides for certain practical expedients and early adoption is permitted. The Partnership is evaluating the potential impact the adoption of ASU No. 2016-02 will have on its consolidated financial statements.

NET INCOME PER UNIT AND CASH DI

NET INCOME PER UNIT AND CASH DISTRIBUTION	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
NET INCOME PER UNIT AND CASH DISTRIBUTION	NET INCOME PER UNIT AND CASH DISTRIBUTION Allocation of Net Income Net income per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income attributable to Ciner Corp, after deducting the general partner’s interest and any incentive distributions, by the weighted average number of outstanding common and subordinated units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions, if any, to our general partner, pursuant to our partnership agreement. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit. In addition to the common and subordinated units, we have also identified the general partner interest and incentive distribution rights (“IDRs”) as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Basic and diluted net income per unit applicable to limited partners for the years ended December 31, 2015 and 2014 are the same because our dilutive and anti-dilutive units outstanding were immaterial for those periods and we had no potentially dilutive units for the year ended December 31, 2013 . The net income attributable to common and subordinated unitholders and the weighted average units for calculating basic and diluted net income per common and subordinated units were as follows: Years Ended (In millions, except per unit data) 2015 2014 2013 Net income attributable to Ciner Resources LP (1) $ 51.5 $ 44.5 $ 13.0 Less: General partner’s interest in net income 1.0 0.8 0.2 Limited partners’ interest in net income $ 50.5 $ 43.7 $ 12.8 Weighted average limited partner units outstanding: Common - Public and Ciner Holdings (basic and diluted) 9.8 9.8 9.8 Subordinated - Ciner Holdings (basic and diluted) 9.8 9.8 9.8 Total weighted average limited partner units outstanding 19.6 19.6 19.6 Net income per limited partner unit (1) : Common - Public and Ciner Holdings (basic and diluted) $ 2.58 $ 2.23 $ 0.65 Subordinated - Ciner Holdings (basic and diluted) $ 2.58 $ 2.23 $ 0.65 (1) Net income attributable to Ciner Resources LP and net income per limited partner unit, for year ended December 31, 2013, is subsequent to initial public offering. The calculation of limited partners’ interest in net income is as follows: Years Ended (In millions, except per unit data) 2015 2014 2013 Net income attributable to common unitholders (2) : Distributions (1) $ 21.5 $ 20.2 $ 5.6 Undistributed earnings 3.8 1.7 0.8 Common unitholders’ interest in net income (2) $ 25.3 $ 21.9 $ 6.4 Net income attributable to subordinated unitholders (2) : Distributions (1) $ 21.4 $ 20.1 $ 5.6 Undistributed earnings 3.8 1.7 0.8 Subordinated unitholders’ interest in net income (2) $ 25.2 $ 21.8 $ 6.4 (1) Distributions declared for the year 2.19 2.06 0.57 (2) Net income and interest attributable to common and subordinated unitholders, for year ended December 31, 2013, is subsequent to initial public offering. Quarterly Distribution On January 14, 2016 , the Partnership declared its fourth quarter 2015 quarterly distribution. The quarterly cash distribution of $0.5575 per unit was paid on February 12, 2016 to unitholders of record on January 29, 2016 . Our general partner has considerable discretion in determining the amount of available cash, the amount of distributions and the decision to make any distribution. Although our partnership agreement requires that we distribute all of our available cash quarterly, there is no guarantee that we will make quarterly cash distributions to our unitholders at our current quarterly distribution level, at the minimum quarterly distribution level or at any other rate, and we have no legal obligation to do so. However, our partnership agreement does contain provisions intended to motivate our general partner to make steady, increasing and sustainable distributions over time. Distributions from Operating Surplus During the Subordination Period If we make a distribution from operating surplus for any quarter during the subordination period (beginning on September 18, 2013 and expiring on the first business day after the distribution to unitholders in respect of any quarter, beginning with the quarter ending September 30, 2016), our partnership agreement requires that we make the distribution in the following manner: • first , 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each common unit an amount equal to the minimum quarterly distribution for that quarter; • second , 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each outstanding common unit an amount equal to any arrearages in the payment of the minimum quarterly distribution on the common units with respect to any prior quarters; • third, 98.0% to the subordinated unitholders, pro rata, and 2.0% to our general partner, until we distribute for each subordinated unit an amount equal to the minimum quarterly distribution for that quarter; and • thereafter , in the manner described in - “General Partner Interest and Incentive Distribution Rights” below. General Partner Interest and Incentive Distribution Rights Our partnership agreement provides that our general partner initially will be entitled to 2.0% of all distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us in order to maintain its 2.0% general partner interest if we issue additional units. Our general partner’s approximate 2.0% interest, and the percentage of our cash distributions to which our general partner is entitled from such approximate 2.0% interest, will be proportionately reduced if we issue additional units in the future (other than (1) the issuance of common units upon conversion of outstanding subordinated units or (2) the issuance of common units upon a reset of the IDRs), and our general partner does not contribute a proportionate amount of capital to us in order to maintain its approximate 2.0% general partner interest. Our partnership agreement does not require that our general partner fund its capital contribution with cash. It may, instead, fund its capital contribution by contributing to us common units or other property. IDRs represent the right to receive increasing percentages ( 13.0% , 23.0% and 48.0% ) of quarterly distributions from operating surplus after we have achieved the minimum quarterly distribution and the target distribution levels. Our general partner currently holds the IDRs, but may transfer these rights separately from its general partner interest, subject to certain restrictions in our partnership agreement. Percentage Allocations of Distributions from Operating Surplus The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading "Marginal Percentage Interest in Distributions" are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column "Total Quarterly Distribution per Unit Target Amount." The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include a 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its incentive distribution rights and (4) assume there are no arrearages on common units. Marginal Percentage Interest in Distributions Total Quarterly Distribution per Unit Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.5000 98.0 % 2.0 % First Target Distribution above $0.5000 up to $0.5750 98.0 % 2.0 % Second Target Distribution above $0.5750 up to $0.6250 85.0 % 15.0 % Third Target Distribution above $0.6250 up to $0.7500 75.0 % 25.0 % Thereafter above $0.7500 50.0 % 50.0 %

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET	ACCOUNTS RECEIVABLE , NET Accounts receivable, net consisted of the following as of December 31: (In millions) 2015 2014 Trade receivables $ 27.2 $ 24.7 Other receivables 6.8 10.9 34.0 35.6 Allowance for doubtful accounts (0.2 ) (0.1 ) Total $ 33.8 $ 35.5

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventory consisted of the following as of December 31: (In millions) 2015 2014 Raw materials $ 9.1 $ 6.4 Finished goods 10.7 10.4 Stores inventory 27.1 26.4 Total $ 46.9 $ 43.2 Less: Stores inventory reclassed to other non-current assets $ (20.5 ) $ (20.7 ) Inventory - current $ 26.4 $ 22.5 Subsequent to the issuance of the Partnership’s consolidated financial statements for the year ended December 31, 2014, the Partnership identified a balance sheet misclassification relating to the portion of stores inventory that is not reasonably expected to be used during the year. That amount was presented as a component of inventory (a current asset) rather than as a non-current asset in the December 31, 2014 balance sheet. The correction of this error resulted in a decrease of current assets and inventory and a corresponding increase in other non-current assets of $20.7 million . The result of this correction did not impact the Partnership’s consolidated statements of operations and comprehensive income, equity, and cash flows for any period presented. Management does not believe this misstatement is individually or collectively material to the consolidated financial statements.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET (Notes)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT, AND EQUIPMENT, NET Property, plant, and equipment, net consisted of the following as of December 31: (In millions) 2015 2014 Land and land improvements $ 0.3 $ 0.3 Depletable land 3.0 3.0 Buildings and building improvements 132.5 129.5 Internal-use computer software 4.9 4.5 Machinery and equipment 605.7 595.5 Mining reserves 65.3 65.3 Total 811.7 798.1 Less accumulated depreciation, depletion and amortization (598.6 ) (586.2 ) Total net book value 213.1 211.9 Construction in progress 42.1 33.1 Total property, plant, and equipment, net $ 255.2 $ 245.0 Depreciation, depletion and amortization expense on property, plant, and equipment was $23.7 million , $22.4 million and $23.9 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of December 31: (In millions) 2015 2014 Accrued freight costs $ 0.1 $ 1.4 Accrued energy costs 5.2 5.7 Accrued royalty costs 4.8 4.4 Accrued employee compensation 4.0 6.8 Accrued other taxes 4.6 4.7 Accrued derivatives 1.8 0.7 Other accruals 4.7 5.8 Total $ 25.2 $ 29.5

DEBT

DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
DEBT	DEBT Long-term debt consisted of the following as of December 31: (In millions) 2015 2014 Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing monthly interest rate of 0.11% (2015) and 0.14% (2014) $ 11.4 $ 11.4 Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing monthly interest rate of 0.11% (2015) and 0.14% (2014) 8.6 8.6 Ciner Wyoming Credit Facility, unsecured principal expiring on July 18, 2018, variable interest rate as a weighted average rate of 2.07% (2015) and 1.98% (2014) 90.0 125.0 Total debt 110.0 $ 145.0 Current portion of long-term debt — — Total long-term debt $ 110.0 $ 145.0 Aggregate maturities required on long-term debt at December 31, 2015 are due in future years as follows: Amount 2017 8.6 2018 101.4 Total $ 110.0 Demand Revenue Bonds The Variable Rate Demand Revenue Bonds are held by Ciner Wyoming. These revenue bonds require the Partnership to maintain standby letters of credit totaling $20.3 million at December 31, 2015 and December 31, 2014 , respectively. These letters of credit require compliance with certain covenants, including minimum net worth, maximum debt to net worth, and interest coverage ratios. As of December 31, 2015 and December 31, 2014 , Ciner Wyoming was in compliance with these debt covenants. Ciner Wyoming Credit Facility On July 18, 2013 , Ciner Wyoming entered into a $190.0 million senior unsecured revolving credit facility, as amended on October 30, 2014 (as amended, the “Ciner Wyoming Credit Facility”), with a syndicate of lenders, which will mature on the fifth anniversary of the closing date of such credit facility. The Ciner Wyoming Credit Facility provides for revolving loans to fund working capital requirements, capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. The Ciner Wyoming Credit Facility has an accordion feature that allows Ciner Wyoming to increase the available revolving borrowings under the facility by up to an additional $75.0 million , subject to Ciner Wyoming receiving increased commitments from existing lenders or new commitments from new lenders and the satisfaction of certain other conditions. In addition, the Ciner Wyoming Credit Facility includes a sublimit up to $20.0 million for same-day swing line advances and a sublimit up to $40.0 million for letters of credit. Ciner Wyoming’s obligations under the Ciner Wyoming Credit Facility are unsecured. The Ciner Wyoming Credit Facility contains various covenants and restrictive provisions that limit (subject to certain exceptions) Ciner Wyoming’s ability to: • make distributions on or redeem or repurchase units; • incur or guarantee additional debt; • make certain investments and acquisitions; • incur certain liens or permit them to exist; • enter into certain types of transactions with affiliates of Ciner Wyoming; • merge or consolidate with another company; and • transfer, sell or otherwise dispose of assets. The Ciner Wyoming Credit Facility also requires quarterly maintenance of a consolidated leverage ratio (as defined in the Ciner Wyoming Credit Facility) of not more than 3.00 to 1.00 and a consolidated fixed charge coverage ratio (as defined in the Ciner Wyoming Credit Facility) of not less than 1.10 to 1.00 for the 2015 fiscal year and not less than 1.15 to 1.00 thereafter. The Ciner Wyoming Credit Facility also requires that consolidated capital expenditures, as defined in the Ciner Wyoming Credit Facility, not exceed $50 million in any fiscal year. In addition, the Ciner Wyoming Credit Facility contains events of default customary for transactions of this nature, including (i) failure to make payments required under the Ciner Wyoming Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios in the Ciner Wyoming Credit Facility, (iii) the occurrence of a change of control, (iv) the institution of insolvency or similar proceedings against Ciner Wyoming and (v) the occurrence of a default under any other material indebtedness Ciner Wyoming may have. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of the Ciner Wyoming Credit Facility, the lenders may terminate all outstanding commitments under the Ciner Wyoming Credit Facility and may declare any outstanding principal of the Ciner Wyoming Credit Facility debt, together with accrued and unpaid interest, to be immediately due and payable. Under the Ciner Wyoming Credit Facility, a change of control is triggered if Ciner Corp and its wholly-owned subsidiaries, directly or indirectly, cease to own all of the equity interests, or cease to have the ability to elect a majority of the board of directors (or similar governing body) of Ciner GP (or any entity that performs the functions of our general partner). In addition, a change of control would be triggered if we cease to own at least 50.1% of the economic interests in Ciner Wyoming or cease to have the ability to elect a majority of the members of Ciner Wyoming’s board of managers. Ciner Wyoming was in compliance with all covenants and restrictions under its long-term debt agreements as of December 31, 2015 . Loans under the Ciner Wyoming Credit Facility bear interest at Ciner Wyoming’s option at either: • a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50% , (ii) the administrative agent’s prime rate in effect on such day and (iii) one-month LIBOR plus 1.0% , in each case, plus an applicable margin; or • a LIBOR Rate plus an applicable margin. The unused portion of the Ciner Wyoming Credit Facility is subject to an unused line fee ranging from 0.275% to 0.350% per annum based on Ciner Wyoming’s then current consolidated leverage ratio. Revolving Credit Facility On July 18, 2013 , we entered into a $10.0 million senior secured revolving credit facility, as amended on October 30, 2014 (as amended, the “Revolving Credit Facility”), with a syndicate of lenders, which will mature on the fifth anniversary of the closing date of such credit facility. The Revolving Credit Facility provides for revolving loans to be available to fund distributions on the Partnership’s units and working capital requirements and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. At December 31, 2015 and 2014 , we had no outstanding borrowings under the Revolving Credit Facility. The Revolving Credit Facility includes a sublimit up to $5.0 million for same-day swing line advances and a sublimit up to $5.0 million for letters of credit. Our obligations under the Revolving Credit Facility are guaranteed by each of our material domestic subsidiaries other than Ciner Wyoming, and to the extent no material adverse tax consequences would result, foreign wholly-owned subsidiaries. As of December 31, 2015 , our only subsidiary was Ciner Wyoming. In addition, our obligations under the Revolving Credit Facility are secured by a pledge of substantially all of our assets (subject to certain exceptions), including the membership interests held in Ciner Wyoming by us. The Revolving Credit Facility contains various covenants and restrictive provisions that limit (subject to certain exceptions) our ability to (and the ability of our subsidiaries, including without limitation, Ciner Wyoming to): • make distributions on or redeem or repurchase units; • incur or guarantee additional debt; • make certain investments and acquisitions; • incur certain liens or permit them to exist; • enter into certain types of transactions with affiliates; • merge or consolidate with another company; and • transfer, sell or otherwise dispose of assets. The Revolving Credit Facility also requires quarterly maintenance of a consolidated fixed charge coverage ratio (as defined in the Revolving Credit Facility) of not less than 1.05 to 1.00 for the 2015 fiscal year, and not less than 1.10 to 1.00 thereafter. The Revolving Credit Facility also requires that consolidated capital expenditures, as defined in the Revolving Credit Facility, not exceed $50 million in any fiscal year. In addition, the Revolving Credit Facility contains events of default customary for transactions of this nature, including (i) failure to make payments required under the Revolving Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios, (iii) the occurrence of a change of control, (iv) the institution of insolvency or similar proceedings against us or our material subsidiaries and (v) the occurrence of a default under any other material indebtedness we (or any of our subsidiaries) may have, including the Ciner Wyoming Credit Facility. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of the Revolving Credit Facility, the lenders may terminate all outstanding commitments under the Revolving Credit Facility and may declare any outstanding principal of the Revolving Credit Facility debt, together with accrued and unpaid interest, to be immediately due and payable. Under the Revolving Credit Facility, a change of control is triggered if Ciner Corp and its wholly-owned subsidiaries, directly or indirectly, cease to own all of the equity interests, or cease to have the ability to elect a majority of the board of directors (or similar governing body) of, Ciner Holdings or Ciner GP (or any entity that performs the functions of our general partner). In addition, a change of control would be triggered if we cease to own at least 50.1% of the economic interests in Ciner Wyoming or ceases to have the ability to elect a majority of the members of Ciner Wyoming’s board of managers. The Partnership was in compliance with all covenants and restrictions under its long-term debt agreements as of December 31, 2015 . Loans under the Revolving Credit Facility bear interest at our option at either: • a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50% , (ii) the administrative agent’s prime rate in effect on such day and (iii) one-month LIBOR plus 1.0% , in each case, plus an applicable margin; or • a LIBOR Rate plus an applicable margin. The unused portion of the Revolving Credit Facility is subject to an unused line fee ranging from 0.275% to 0.350% based on our then current consolidated leverage ratio. In addition, there are restrictions in the Ciner Enterprises Credit Agreement that affect the Partnership. Specifically, Ciner Enterprises has agreed (subject to certain exceptions in addition to those described below) that it will not, and will not permit any of its subsidiaries, including Ciner Wyoming and us, to: • make distributions on or redeem or repurchase equity interests, other than distributions to our and Ciner Wyoming’s unitholders; • incur or guarantee additional debt, other than debt incurred under the Revolving Credit Facility or the Ciner Wyoming Credit Facility, among certain other types of permitted debt; • make certain investments and acquisitions, other than acquisitions by each of Ciner Wyoming and us, in an amount not to exceed $10 million and $2 million , respectively, and other exceptions set forth therein; • incur certain liens or permit them to exist, other than, with respect to our and Ciner Wyoming’s liens, an aggregate amount outstanding at any time equal to $200,000 and $1 million , respectively; • enter into certain types of transaction with affiliates, other than transactions between Ciner Wyoming and us; • merge or consolidate with another company; or • transfer, sell or otherwise dispose of assets, other than our and Ciner Wyoming’s dispositions of assets with a net book value not to exceed $500,000 and $2.5 million , respectively, in any given year.

OTHER NON-CURRENT LIABILITIES

OTHER NON-CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
OTHER NON-CURRENT LIABIITIES	OTHER NON-CURRENT LIABILITIES Other non-current liabilities consisted of the following as of December 31: (In millions) 2015 2014 Reclamation reserve $ 4.5 $ 4.2 Derivative instruments and hedges, fair value liabilities 2.3 — Total $ 6.8 $ 4.2 A reconciliation of the Partnership’s reclamation reserve liability is as follows: (In millions) 2015 2014 Reclamation reserve balance at beginning of year $ 4.2 $ 3.8 Accretion expense 0.3 0.4 Reclamation reserve balance at end of year $ 4.5 $ 4.2

EMPLOYEE COMPENSATION

EMPLOYEE COMPENSATION	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE COMPENSATION	EMPLOYEE COMPENSATION The Partnership participates in various benefit plans offered and administered by Ciner Corp (administered by OCI Enterprises prior to the Transaction) and is allocated its portions of the annual costs related thereto. The specific plans are as follows: Retirement Plans - Benefits provided under the pension plan for salaried employees and pension plan for hourly employees (collectively, the “Retirement Plans”) are based upon years of service and average compensation for the highest 60 consecutive months of the employee’s last 120 months of service, as defined. Each plan covers substantially all full-time employees hired before May 1, 2001. The funding policy is to contribute an amount within the range of the minimum required and the maximum tax-deductible contribution. The Partnership’s allocated portion of the Retirement Plan’s net periodic pension costs were $7.7 million , $3.1 million and $8.4 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. The increase in pension costs in 2015, was driven by unfavorable effects of lower actuarial discount rates and market return assumptions in 2015 versus 2014. Savings Plan - The 401(k) retirement plan (the “401(k) Plan”) covers all eligible hourly and salaried employees. Eligibility is limited to all domestic residents and any foreign expatriates who are in the United States indefinitely. The plan permits employees to contribute specified percentages of their compensation, while the Partnership makes contributions based upon specified percentages of employee contributions. Participants hired on or subsequent to May 1, 2001, will receive an additional contribution from the Partnership based on a percentage of the participant’s base pay. Contributions made to the 401(k) Plan for the years ended December 31, 2015 , 2014 and 2013 were $2.6 million , $2.4 million and $2.8 million , respectively. Postretirement Benefits - Most of the Partnership’s employees are eligible for postretirement benefits other than pensions if they reach retirement age while still employed. The postretirement benefits are accounted for on an accrual basis over an employee’s period of service. The postretirement plan, excluding pensions, are not funded, and Ciner Corp has the right to modify or terminate the plan. Effective January 1, 2013, the postretirement benefits for non-grandfathered retirees were amended to replace the medical coverage for post-65-year-old members with a fixed dollar contribution amount. As a result of the amendment, the accumulated and projected benefit obligation for postretirement benefits decreased by $8.7 million and resulted in a prior service credit of $7.7 million which was recognized as a reduction of net periodic postretirement benefit costs through year 2014. The post-retirement benefits had a benefits obligation of $21.3 million and $22.8 million at December 31, 2015 and 2014 , respectively. The Partnership’s allocated portion of postretirement benefit costs was an expense of $0.5 million for the year ended December 31, 2015 , and income of $0.3 million and $0.1 million for the years ended December 31, 2014 and 2013 , respectively.

EQUITY - BASED COMPENSATION (No

EQUITY - BASED COMPENSATION (Notes)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY - BASED COMPENSATION	EQUITY - BASED COMPENSATION In July 2013, our general partner established the Ciner Resource Partners LLC 2013 Long-Term Incentive Plan (the “Plan” or “LTIP”). The Plan is intended to provide incentives that will attract and retain valued employees, officers, consultants and non-employee directors by offering them a greater stake in our success and a closer identity with us, and to encourage ownership of our common units by such individuals. The Plan provides for awards in the form of common units, phantom units, distribution equivalent rights (“DERs”), cash awards and other unit-based awards. All employees, officers, consultants and non-employee directors of us and our parents and subsidiaries are eligible to be selected to participate in the Plan. As of December 31, 2015 , subject to further adjustment as provided in the Plan, a total of 878,902 common units were available for awards under the Plan. Any common units tendered by a participant in payment of the tax liability with respect to an award, including common units withheld from any such award, will not be available for future awards under the Plan. Common units awarded under the Plan may be reserved or made available from our authorized and unissued common units or from common units reacquired (through open market transactions or otherwise). Any common units issued under the Plan through the assumption or substitution of outstanding grants from an acquired company will not reduce the number of common units available for awards under the Plan. If any common units subject to an award under the Plan are forfeited, any common units counted against the number of common units available for issuance pursuant to the Plan with respect to such award will again be available for awards under the Plan. The Transaction as discussed in Note 1 , General, “Completed Sale Transaction”, triggered the change in control provisions under the Plan and applicable award agreements, resulting in the remaining unvested unit awards becoming immediately vested and nonforteitable as of the Transaction date. As of December 31, 2015, there are no unvested equity-based compensation awards and no unrecognized equity-based compensation expense. Non-employee Director Awards A total of 11,064 and 7,941 common units were granted and fully vested to non-employee directors with grant date average fair value per unit prices of $22.54 and $22.07 for the years ended December 31, 2015 and 2014 , respectively. The total fair value at grant date of these awards were approximately $0.2 million and $0.2 million for the years ended December 31, 2015 and 2014 , respectively. There were no grants awarded to non-employee directors for the year ended December 31, 2013. Time Restricted Unit Awards We grant restricted unit awards in the form of common units to certain employees which vest over a specified period of time, usually between one to three years, with vesting based on continued employment as of each applicable vesting date. Award recipients are entitled to distributions subject to the same restrictions as the underlying common unit. The awards are classified as equity awards, and are accounted for at fair value at grant date. The following table presents a summary of activity on the Time Restricted Unit Awards for the years ended December 31: 2015 2014 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of year 15,859 $ 25.23 — $ — Granted (1) 8,347 22.51 19,960 25.01 Vested (24,206 ) 24.06 (4,101 ) 25.54 Unvested at the end of the year — $ — 15,859 $ 25.23 (1) Determined by dividing the aggregate grate date fair value of awards by the number of awards issued. No estimated forfeiture rate was applied to the awards as all awards granted vested as of December 31, 2015 . There were no time restricted unit awards granted as of December 31, 2013. Total Return Performance Unit Awards We grant TR Performance Unit Awards to certain employees. The TR Performance Unit Awards represent the right to receive a number of common units at a future date based on the achievement of market-based performance requirements in accordance with the TR Unit Performance Award agreement, and also include Distribution Equivalent Rights (“DERs”). DERs are the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued upon vesting. The TR Performance Unit Awards vest at the end of the performance period, usually between two to three years from the date of the grant. Performance is measured on the achievement of a specified level of total return, or TR, relative to the TR of a peer group comprised of other limited partnerships. The potential payout ranges from 0 - 200% of the grant target quantity and is adjusted based on our TR performance relative to the peer group We utilized a Monte Carlo simulation model to estimate the grant date fair value of TR Performance Unit Awards granted to employees. These type of awards, with market conditions, require the input of highly subjective assumptions, including expected volatility and expected distribution yield. Historical and implied volatilities were used in estimating the fair value of these awards. The following table presents a summary of activity on the TR Performance Unit Awards for the years ended December 31: 2015 2014 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of year 7,658 $ 35.72 — $ — Granted 7,235 24.64 7,658 35.72 Vested (29,786 ) 30.34 — — Performance adjustments (2) 14,893 30.34 — — Unvested at the end of the year — $ — 7,658 $ 35.72 (1) Determined by dividing the aggregate grant date fair value of awards by the number of awards issued. There were no total return performance unit awards granted as of December 31, 2013. (2) As of the date of grant the total return performance unit awards were to be measured over the period extending from January 1, 2014 through December 31, 2016 (for the 2014 grants) and January 1, 2015 through December 31, 2017 (for the 2015 grants). As a result of the Transaction, the performance measurement periods were truncated to the period ending on the date of the Transaction. The actual number of shares awarded at the end of the truncated performance measurement period met the payout at the maximum of the grant target quantity of 200% and was adjusted accordingly.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS (Notes)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive loss Accumulated other comprehensive loss, attributable to Ciner Resources LP, includes unrealized gains and losses on derivative financial instruments. Amounts recorded in accumulated other comprehensive loss as of December 31, 2015 , 2014 and 2013 , and changes within the period, consisted of the following: Gains and Losses on Cash Flow Hedges (In millions) Balance at January 1, 2013 $ (0.2 ) Other comprehensive loss before reclassifications $ (0.5 ) Amounts reclassified from accumulated other comprehensive loss $ 0.4 Net current-period other comprehensive income (0.1 ) Balance at December 31, 2013 $ (0.3 ) Other comprehensive loss before reclassifications (0.7 ) Amounts reclassified from accumulated other comprehensive loss 0.6 Net current-period other comprehensive income (0.1 ) Balance at December 31, 2014 $ (0.4 ) Other comprehensive loss before reclassification (2.4 ) Amounts reclassified from accumulated other comprehensive loss 0.7 Net current period other comprehensive loss (1.7 ) Balance at December 31, 2015 $ (2.1 ) Other Comprehensive Income/(Loss) Other comprehensive income/(loss), including portion attributable to non-controlling interest, is derived from adjustments to reflect the unrealized gains/(loss) on derivative financial instruments. The components of other comprehensive income/(loss) consisted of the following for the years ended December 31: 2015 2014 2013 (In millions) Unrealized gain/(loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ (0.2 ) $ — Mark to market adjustment on natural gas forward contracts (3.4 ) — — Income/(loss) on derivative financial instruments $ (3.4 ) $ (0.2 ) $ — Reclassifications for the period The components of other comprehensive income/(loss), attributable to Ciner Resources LP, that have been reclassified consisted of the following for the years ended December 31: (In millions) 2015 2014 2013 Affected Line Items on the Consolidated Statements of Operations and Comprehensive Income Details about other comprehensive income/(loss) components: Gains and losses on cash flow hedges: Interest rate swap contracts $ 0.5 $ 0.6 $ 0.4 Interest expense Natural gas forward contracts $ 0.2 $ — $ — Cost of products sold Total reclassifications for the period $ 0.7 $ 0.6 $ 0.4

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Partnership is a limited partnership and generally is not subject to federal or certain state income taxes. As a result, the Partnership has not recognized income taxes for the years ended December 31, 2015 and 2014 , respectively. The Predecessor was subject to income tax and was included in the consolidated income tax returns of OCI Enterprises. Income taxes were allocated to the Predecessor based on separate company computations of income or loss. For the year ended December 31, 2013, included in income tax expense is the expense of the Predecessor through September 17, 2013. The provision for income taxes consisted of the following for the year ended December 31: 2013 Current $ 6.8 Deferred 0.3 Total provision for income tax $ 7.1 The effective tax rate (excluding net income attributable to non-controlling interest) consisted of the following for the year ended December 31: 2013 Amount Rate Effect Income tax provision at federal statutory rate $ 7.1 35.00 % State and local income taxes net of federal tax benefit 0.5 2.36 % Permanent domestic production activity deduction (0.4 ) (2.06 )% Other (0.1 ) (0.27 )% Total provision for income tax $ 7.1 35.03 % The effective tax rate excludes income taxes on income attributable to non-controlling interest shareholders because the results of Ciner Wyoming’s operations are taxed to its owners as a partnership for U.S. income tax purposes.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments The Partnership leases mineral rights from the U.S. Bureau of Land Management, the state of Wyoming, Rock Springs Royalty Corp, an affiliate of Anadarko Petroleum, and other private parties. All of these leases provide for royalties based upon production volume. The remaining leases provide for minimum lease payments as detailed in the table below. The Partnership has a perpetual right of first refusal with respect to these leases and intends to continue renewing the leases as has been its practice. The Partnership entered into a 10 year rail yard switching and maintenance agreement with a third party, Watco Companies, LLC (“Watco”), on December 1, 2011. Under the agreement, Watco provides rail-switching services at the Partnership’s rail yard. The Partnership’s rail yard is constructed on land leased by Watco from Rock Springs Grazing Association and on land by which Watco holds an easement from Anadarko Land Corp; the Rock Springs Grazing Association land lease is renewable every 5 years for a total period of 30 years , while the Anadarko Land Corp. easement lease is perpetual. The Partnership has an option agreement with Watco to assign these leases to the Partnership at any time during the land lease term. An annual rental of $15 thousand is paid under the easement and an annual rental of $60 thousand is paid under the lease. The Partnership entered into two track lease agreements, collectively, not to exceed 10 years with Union Pacific for certain rail tracks used in connection with the rail yard. As of December 31, 2015 , the total minimum contractual rental commitments under the Partnership’s various operating leases, including renewal periods, are as follows: (In millions) Leased Land Track Leases Total Minimum Lease Payments 2016 0.08 0.07 0.15 2017 0.08 0.07 0.15 2018 0.08 0.07 0.15 2019 0.08 0.07 0.15 2020 0.08 0.07 0.15 Thereafter 1.50 0.03 1.53 Total $ 1.9 $ 0.4 $ 2.3 Ciner Corp, on behalf of the Partnership, typically enters into operating lease contracts with various lessors for railcars to transport product to customer locations and warehouses. Rail car leases under these contractual commitments range for periods from 1 to 7 years. Ciner Corp's obligation related to these rail car leases are $12.0 million in 2016 , $10.5 million in 2017 , $9.3 million in 2018 , $8.3 million in 2019 , $5.4 million in 2020 and $5.7 million in 2021 and thereafter . Total lease expense was approximately $12.4 million , $9.5 million and $10.2 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Purchase Commitments We have natural gas supply contracts to mitigate volatility in the price of natural gas. As of December 31, 2015 , these contracts totaled $82.6 million for the purchase of a portion of our natural gas requirements over approximately the next five years. The supply purchase agreements have specific commitments of $24.1 million in 2016 , $19.9 million in 2017 , $17.4 million in 2018 , $11.6 million in 2019 and $9.5 million in 2020 . We have a separate contract that expires in 2021, for transportation of natural gas with an average annual cost of approximately $3.2 million per year. Legal Proceedings From time to time we are party to various claims and legal proceedings related to our business. Although the outcome of these proceedings cannot be predicted with certainty, management does not currently expect any of the legal proceedings we are involved in to have a material effect on our business, financial condition and results of operations. We cannot predict the nature of any future claims or proceedings, nor the ultimate size or outcome of existing claims and legal proceedings and whether any damages resulting from them will be covered by insurance. Off-Balance Sheet Arrangements We have a self-bond agreement with the Wyoming Department of Environmental Quality under which we commit to pay directly for reclamation costs at our Green River, Wyoming plant site. The amount of the bond was $33.9 million as of December 31, 2015 and 2014 , respectively, which is the amount we would need to pay the State of Wyoming for reclamation costs if we cease mining operations currently. The amount of this self-bond is subject to change upon periodic re-evaluation by the Land Quality Division.

AGREEMENTS AND TRANSACTIONS WIT

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	AGREEMENTS AND TRANSACTIONS WITH AFFILIATES Ciner Corp is the exclusive sales agent for the Partnership and through its membership in ANSAC, Ciner Corp is responsible for promoting and increasing the use and sale of soda ash and other refined or processed sodium products produced. All actual sales and marketing costs incurred by Ciner Corp are charged directly to the Partnership. Selling, general and administrative expenses also include amounts charged to the Partnership by its affiliates principally consisting of salaries, benefits, office supplies, professional fees, travel, rent and other costs of certain assets used by the Partnership. These transactions do not necessarily represent arm's length transactions and may not represent all costs if the Partnership operated on a stand alone basis. Prior to the closing of the Transaction on October 23, 2015, under the Omnibus Agreement we reimbursed OCI Enterprises and its affiliates for the expenses incurred by them in providing services to us, and we also reimbursed OCI Enterprises for certain direct operating expenses they paid on our behalf. Subsequent to the closing of the Transaction, on October 23, 2015 the Partnership entered into a Services Agreement (the “Services Agreement”), among the Partnership, our general partner and Ciner Corp. Pursuant to the Services Agreement, Ciner Corp has agreed to provide the Partnership with certain corporate, selling, marketing, and general and administrative services, in return for which the Partnership has agreed to pay Ciner Corp an annual management fee and reimburse Ciner Corp for certain third-party costs incurred in connection with providing such services. In addition, under the joint venture agreement governing Ciner Wyoming, Ciner Wyoming reimburses us for employees who operate our assets and for support provided to Ciner Wyoming. As a result of the closing of the Transaction discussed in Note 2 - “Summary of Significant Accounting Policies,” Ciner Enterprises owns indirectly and controls the Partnership, therefore, OCI Enterprises and subsidiaries, including OCI Alabama LLC, are no longer related parties of the Partnership as of the Transaction date. The following table includes transactions with OCI Enterprises and subsidiaries prior to the Transaction date. The total costs charged to the Partnership by affiliates were as follows: Years Ended December 31, (In millions) 2015 2014 2013 OCI Enterprises $ 6.1 $ 10.7 $ 5.5 Ciner Corp 5.8 3.4 4.4 ANSAC 3.8 2.9 2.6 Total selling, general and administrative expenses - Affiliates $ 15.7 $ 17.0 $ 12.5 (1) ANSAC allocates its expenses to its members using a pro rata calculation based on sales. Cost of products sold includes logistics services charged by ANSAC. For the years ended December 31, 2015 , 2014 and 2013 these costs were $8.2 million , $9.2 million and $6.7 million , respectively. Net sales to affiliates were as follows: Years Ended December 31, (In millions) 2015 2014 2013 ANSAC $ 261.0 $ 230.8 $ 200.4 OCI Alabama LLC 4.3 5.9 7.3 OCI Company Limited — — 3.9 Total $ 265.3 $ 236.7 $ 211.6 The Partnership had due from/to with affiliates as follows: As of December 31, (In millions) 2015 2014 2015 2014 Due from affiliates Due to affiliates OCI Enterprises $ — $ 1.7 $ — $ 4.5 Ciner Corp 7.1 8.7 1.9 1.4 Ciner Resources Europe N.V. 4.8 9.2 — — Other — — 2.7 1.2 Total $ 11.9 $ 19.6 $ 4.6 $ 7.1 As of December 31, 2015 , included in Accounts receivable, net is $0.6 million receivable from OCI Enterprises and subsidiaries and included within Accrued expenses is $0.5 million payable to OCI Enterprises and subsidiaries.

MAJOR CUSTOMERS AND SEGMENT REP

MAJOR CUSTOMERS AND SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
MAJOR CUSTOMERS AND SEGMENT REPORTING	MAJOR CUSTOMERS AND SEGMENT REPORTING Our operations are similar in geography, nature of products we provide, and type of customers we serve. As the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes. The net sales by geographic area consisted of the following: Years Ended December 31, (In millions) 2015 2014 2013 Domestic $ 194.0 $ 194.8 $ 195.1 International ANSAC 261.0 230.8 200.4 Other 31.4 39.4 46.6 Total international 292.4 270.2 247.0 Total net sales $ 486.4 $ 465.0 $ 442.1

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The Partnership measures certain financial and non-financial assets and liabilities at fair value on a recurring basis. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Fair value disclosures are reflected in a three-level hierarchy, maximizing the use of observable inputs and minimizing the use of unobservable inputs. A three-level valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows: Ÿ Level 1-inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market. Ÿ Level 2-inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability. Ÿ Level 3-inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability. Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, derivative financial instruments and long-term debt. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate their fair value because of the nature of such instruments. Our long-term debt and derivative financial instruments are measured at their fair values with Level 2 inputs based on quoted market values for similar but not identical financial instruments. Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis Derivative Financial Instruments We have entered into interest rate swap contracts, designed as cash flow hedges, to mitigate our exposure to possible increases in interest rates. These contracts are for periods consistent with the exposure being hedged and will mature on July 18, 2018, the maturity date of the long-term debt under the Ciner Wyoming Credit Facility. These contracts had an aggregate notional value of $74.0 million and $76.0 million at December 31, 2015 and 2014 , respectively. At December 31, 2015 , it was anticipated that $0.7 million of losses currently recorded in accumulated other comprehensive income will be reclassified into earnings within the next 12 months. In 2015, we enter into natural gas forward contracts, designed as cash flow hedges, to mitigate volatility in the price of natural gas related to a portion of the natural gas we consume. These contracts generally have various maturities through 2020. These contracts had an aggregate notional value of $15.8 million at December 31, 2015 . At December 31, 2015 , it was anticipated that $1.0 million of losses currently recorded in accumulated other comprehensive income will be reclassified into earnings within the next 12 months. We had no similar contracts outstanding as of December 31, 2014 . We enter into foreign exchange forward contracts to reduce exposure from certain firm commitments denominated in currencies other than the U.S. dollar. However, the Partnership has not applied hedge accounting for these contracts outstanding at December 31, 2015 . These contracts are for periods consistent with the underlying currency exposure and generally have maturities of one year or less. These contracts, which are predominantly used to purchase U.S. dollars and sell Euros, had an aggregate notional value of $4.2 million and $6.9 million at December 31, 2015 and 2014 , respectively. The following table presents the fair value of derivative assets and liability derivatives and the respective balance sheet locations as of December 31: Assets Liabilities 2015 2014 2015 2014 (In millions) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedges: Interest rate swap contracts - current $ — $ — Accrued Expenses $ 0.8 Accrued Expenses $ 0.7 Natural gas forward contracts - current — — Accrued Expenses 1.0 — Natural gas forward contracts - non-current — — Other non-current liabilities 2.3 — Total derivatives designated as hedging instruments $ — $ — $ 4.1 $ 0.7 Derivatives not designated as hedging instruments: Foreign exchange forward contracts Other current assets $ 0.1 Other current assets $ 0.6 $ — $ — Total derivatives not designated as hedging instruments $ 0.1 $ 0.6 $ — $ — Total derivatives $ 0.1 $ 0.6 $ 4.1 $ 0.7 Financial Assets and Liabilities not Measured at Fair Value The carrying value of our long-term debt materially reflects the fair value of our long-term debt as its key terms are similar to indebtedness with similar amounts, durations and credit risks. See Note 8 “Debt” for additional information on our debt arrangements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution Declaration On January 13, 2016 , the members of the Board of Managers of Ciner Wyoming, approved a cash distribution to the members in the aggregate amount of $25.0 million . The distribution was paid on February 5, 2016 . On January 14, 2016 , the Partnership declared its fourth quarter 2015 quarterly distribution. The quarterly cash distribution of $0.5575 per unit was paid on February 12, 2016 to unitholders of record on January 29, 2016 . On February 19, 2016 , the board of directors of our general partner approved the conversion of cash payments owed to the named executive officers (for the period from the closing of the Transaction to December 31, 2015) under Ciner Corp’s compensation program into grants of time-based restricted unit awards under the LTIP to the named executive officers in the aggregate of 33,383 units. The grant date fair market value of these awards was $0.7 million .

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation and Significant Accounting Policies The accompanying consolidated financial statements of the Partnership and its subsidiary have been prepared in conformity with U.S. generally accepted accounting principles and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All significant intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The year ended December 31, 2013, includes the combined results of Ciner Holdings and its subsidiary (the "Predecessor") through September 17, 2013 and the Partnership for the period from September 18, 2013 through December 31, 2013 and unless otherwise noted, financial information for our Predecessor and the Partnership is presented before non-controlling interest.
Non-controlling interests	Non-Controlling Interests In connection with the conversion of Ciner Wyoming from a Delaware limited partnership (“LP”) to a Delaware limited liability company (“LLC”), in June 2014, NRP’s general partner interest and limited partnership interest were converted into a single-class of membership interests in Ciner Wyoming, which currently consists of 49.0% membership interest in Ciner Wyoming. Prior to the completion of the initial public offering (“IPO”) and the restructuring transaction completed in connection therewith (the “Restructuring”), non-controlling interests in the consolidated financial statements of our Predecessor represented the 1.0% limited partner interest in Ciner Wyoming owned by OCI Wyoming Co. (‘”Wyoming Co.”) and the 48.51% general partner interest in Ciner Wyoming owned by NRP. Subsequent to the Restructuring and IPO, but prior to the conversion of Ciner Wyoming from a Delaware LP to a Delaware LLC, non-controlling interests in the consolidated financial statements of the Partnership consisted of 39.37% general partner interest and 9.63% limited partner interest in Ciner Wyoming owned by NRP.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements, in accordance with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition We recognize revenue when the earnings process is complete, which is generally upon transfer of title. This transfer typically occurs upon shipment to the customer, which is normally free on board (“FOB”) terms or upon receipt by the customer. In all cases, we apply the following criteria in recognizing revenue: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed, determinable or reasonably estimated sales price has been agreed with the customer; and (4) collectability is reasonably assured. Customer rebates are accounted for as sales deductions. We record amounts billed for shipping and handling fees as revenue. Costs incurred for shipping and handling are recorded as costs of products sold.
Freight Costs	Freight Costs The Partnership includes freight costs billed to customers for shipments administered by the Partnership in gross sales. The related freight costs along with cost of products sold are deducted from gross sales to determine gross profit.
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents consist primarily of money market deposit accounts.
Accounts Receivable	Accounts Receivable Accounts receivable are carried at the original invoice amount less an estimate for doubtful receivables. We generally do not require collateral against outstanding accounts receivable.The allowance for doubtful accounts is based on specifically identified amounts that the Partnership believes to be uncollectible. An additional allowance is recorded based on certain percentages of aged receivables, which are determined based on management’s assessment of the general financial conditions affecting the Partnership’s customer base. If actual collection experience changes, revisions to the allowance may be required. Accounts receivable are written off when deemed uncollectible. Recoveries of accounts receivable previously written off are recorded when received. During the years ended 2015 , 2014 and 2013 , there were no significant accounts receivable bad debt expenses, write-offs or recoveries.
Inventory	Inventory Inventory is carried at the lower of cost or market. Cost is determined using the first-in, first-out method for raw material and finished goods inventory and the weighted average cost method for stores inventory. Costs include raw materials, direct labor and manufacturing overhead. Market is based on current replacement cost for raw materials and stores inventory, and finished goods is based on net realizable value. • Raw material inventory includes material, chemicals and natural resources being used in the mining and refining process. • Finished goods inventory is the finished product soda ash. • Stores inventory includes parts, materials and operating supplies which are typically consumed in the production of soda ash and currently available for future use.
Property, Plant, and Equipment	Property, Plant, and Equipment Property, plant, and equipment are stated at cost less accumulated depreciation. Depreciation is computed over the estimated useful lives of depreciable assets, principally using the straight-line method. The estimated useful lives applied to depreciable assets are as follows: Useful Lives Land improvements 10 years Depletable land 15-60 years Buildings and building improvements 10-30 years Internal-use computer software 3-5 years Machinery and equipment 5-20 years Furniture and fixtures 10 years The Partnership’s policy is to evaluate property, plant, and equipment for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. An indicator of potential impairment would include situations when the estimated future undiscounted cash flows are less than the carrying value. The amount of any impairment then recognized would be calculated as the difference between estimated fair value and the carrying value of the asset.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The Partnership may enter into derivative contracts from time to time to manage exposure to the risk of exchange rate changes on its foreign currency transactions, the risk of changes in natural gas prices, and the risk of the variability in interest rates on borrowings. Gains and losses on derivative contracts qualifying for hedge accounting are reported as a component of the underlying transactions. The Partnership follows hedge accounting for its hedging activities. All derivative instruments are recorded on the balance sheet at their fair values. The accounting for changes in the fair value of a derivative depends on the intended use of the derivative and the resulting designation. The Partnership designates its derivatives based upon criteria established for hedge accounting under generally accepted accounting principles. For a derivative designated as a fair value hedge, the gain or loss is recognized in earnings in the period of change together with the offsetting gain or loss on the hedged item attributed to the risk being hedged. For a derivative designated as a cash flow hedge, the effective portion of the derivative’s gain or loss is initially reported as a component of accumulated other comprehensive income (loss) and subsequently reclassified into earnings when the hedged exposure affects earnings. Any significant ineffective portion of the gain or loss is reported in earnings immediately. For derivatives not designated as hedges, the gain or loss is reported in earnings in the period of change. The natural gas physical forward contracts are accounted for under the normal purchases and normal sales scope exception.
Income Tax	Income Tax We are organized as a pass-through entity for federal income tax purposes. As a result, our partners are responsible for federal income taxes based on their respective share of taxable income. Net income for financial statement purposes may differ significantly from taxable income reportable to unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement. The Partnership is a limited partnership and generally is not subject to federal or certain state income taxes. For the year ended December 31, 2013, included in income tax expense is the expense of our Predecessor through September 17, 2013. The Predecessor was subject to income tax and was included in the consolidated income tax returns of OCI Enterprises and income taxes were allocated to the Predecessor based on separate company computations of income or loss.
Reclamation Costs	Reclamation Costs The Partnership is obligated to return the land beneath its refinery and tailings ponds to its natural condition upon completion of operations and is required to return the land beneath its rail yard to its natural condition upon termination of the various lease agreements. The Partnership accounts for its land reclamation liability as an asset retirement obligation, which requires that obligations associated with the retirement of a tangible long-lived asset be recorded as a liability when those obligations are incurred, with the amount of the liability initially measured at fair value. Upon initially recognizing a liability for an asset retirement obligation, an entity must capitalize the cost by recognizing an increase in the carrying amount of the related long-lived asset. Over time, the liability is accreted to its present value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, an entity either settles the obligation for its recorded amount or incurs a gain or loss upon settlement. The estimated original liability calculated in 1996 for the refinery and tailing ponds was calculated based on the estimated useful life of the mine, which was 80 years , and on external and internal estimates as to the cost to restore the land in the future and state regulatory requirements. In 2016 , the mining reserve will be amortized over a remaining life of 67 years. During 2015 , 2014 and 2013 , the remaining life was 68 , 66 and 67 years, respectively. The liability was discounted using a weighted average credit-adjusted risk-free rates of approximately 6% and is being accreted throughout the estimated life of the related assets to equal the total estimated costs with a corresponding entry being recorded to cost of products sold. During 2011 , the Partnership constructed a rail yard to facilitate loading and switching of rail cars. The Partnership is required to restore the land on which the rail yard is constructed to its natural conditions. The estimated liability for restoring the rail yard to its natural condition is calculated based on the land lease life of 30 years and on external and internal estimates as to the cost to restore the land in the future. The liability is discounted using a credit-adjusted risk-free rate of 4.25% and is being accreted throughout the estimated life of the related assets to equal the total estimated costs with a corresponding entry being recorded to cost of products sold.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is determined using a valuation hierarchy, generally by reference to an active trading market, quoted market prices or model-derived valuations for the same or similar financial instruments. See Note 17 , “Fair Value Measurements,” for more information.
Share-based Compensation	Equity-Based Compensation We recognize compensation expense related to equity-based awards, with service conditions, granted to employees based on the estimated fair value of the awards on the date of grant, net of estimated forfeitures. The grant date fair value of the equity-based awards is generally recognized on a straight-line basis over the requisite service period, which is generally the vesting period of the respective awards. Equity-based awards with market conditions are fair valued using a Monte Carlo Simulation model. See Note 11 , “Equity-Based Compensation - TR Performance Unit Awards,” for additional information.
Subsequent Events	Subsequent Events We have evaluated subsequent events through the filing of this Annual Report on Form 10-K.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) that requires companies to recognize revenue when a customer obtains control rather than when companies have transferred substantially all risks and rewards of a good or service. In August 2015, the amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application permitted only as of annual reporting period beginning after December 15, 2016, including interim reporting periods therein.We are currently assessing the impact the adoption of ASU No. 2014-09 will have on our consolidated financial statements, as well as the available transition methods. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 requires that inventory within the scope of this update be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The amendments in this update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Earlier application is permitted by all entities as of the beginning of an interim or annual reporting period. The amendments should be applied prospectively. We do not expect the adoption of ASU No. 2015-11 to have a material impact upon our financial condition or results of operations. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). The standard amends certain aspects of recognition, measurement, presentation, and disclosure of financial assets and liabilities. ASU 2016-01 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. We are currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our consolidated financial statements, as well as available transition methods. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The update amends existing standards for accounting for leases by lessees, with accounting for leases by lessors remaining largely unchanged from current guidance. The update requires that lessees recognize a lease liability and a right of use asset for all leases (with the exception of short-term leases) at the commencement date of the lease and disclose key information about leasing arrangements. The update is effective for interim and annual periods beginning after December 15, 2018 and must be adopted using a modified retrospective transition. The ASU No. 2016-02 provides for certain practical expedients and early adoption is permitted. The Partnership is evaluating the potential impact the adoption of ASU No. 2016-02 will have on its consolidated financial statements.

NET INCOME PER UNIT AND CASH 26

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Calculation of net income per unit	The net income attributable to common and subordinated unitholders and the weighted average units for calculating basic and diluted net income per common and subordinated units were as follows: Years Ended (In millions, except per unit data) 2015 2014 2013 Net income attributable to Ciner Resources LP (1) $ 51.5 $ 44.5 $ 13.0 Less: General partner’s interest in net income 1.0 0.8 0.2 Limited partners’ interest in net income $ 50.5 $ 43.7 $ 12.8 Weighted average limited partner units outstanding: Common - Public and Ciner Holdings (basic and diluted) 9.8 9.8 9.8 Subordinated - Ciner Holdings (basic and diluted) 9.8 9.8 9.8 Total weighted average limited partner units outstanding 19.6 19.6 19.6 Net income per limited partner unit (1) : Common - Public and Ciner Holdings (basic and diluted) $ 2.58 $ 2.23 $ 0.65 Subordinated - Ciner Holdings (basic and diluted) $ 2.58 $ 2.23 $ 0.65 (1) Net income attributable to Ciner Resources LP and net income per limited partner unit, for year ended December 31, 2013, is subsequent to initial public offering.
Calculation of net income	The calculation of limited partners’ interest in net income is as follows: Years Ended (In millions, except per unit data) 2015 2014 2013 Net income attributable to common unitholders (2) : Distributions (1) $ 21.5 $ 20.2 $ 5.6 Undistributed earnings 3.8 1.7 0.8 Common unitholders’ interest in net income (2) $ 25.3 $ 21.9 $ 6.4 Net income attributable to subordinated unitholders (2) : Distributions (1) $ 21.4 $ 20.1 $ 5.6 Undistributed earnings 3.8 1.7 0.8 Subordinated unitholders’ interest in net income (2) $ 25.2 $ 21.8 $ 6.4 (1) Distributions declared for the year 2.19 2.06 0.57 (2) Net income and interest attributable to common and subordinated unitholders, for year ended December 31, 2013, is subsequent to initial public offering.
Percentage allocations of distributions from operating surplus	The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading "Marginal Percentage Interest in Distributions" are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column "Total Quarterly Distribution per Unit Target Amount." The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include a 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its incentive distribution rights and (4) assume there are no arrearages on common units. Marginal Percentage Interest in Distributions Total Quarterly Distribution per Unit Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.5000 98.0 % 2.0 % First Target Distribution above $0.5000 up to $0.5750 98.0 % 2.0 % Second Target Distribution above $0.5750 up to $0.6250 85.0 % 15.0 % Third Target Distribution above $0.6250 up to $0.7500 75.0 % 25.0 % Thereafter above $0.7500 50.0 % 50.0 %

ACCOUNTS RECEIVABLE, NET (Table

ACCOUNTS RECEIVABLE, NET (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable, net consisted of the following as of December 31: (In millions) 2015 2014 Trade receivables $ 27.2 $ 24.7 Other receivables 6.8 10.9 34.0 35.6 Allowance for doubtful accounts (0.2 ) (0.1 ) Total $ 33.8 $ 35.5

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of inventory	Inventory consisted of the following as of December 31: (In millions) 2015 2014 Raw materials $ 9.1 $ 6.4 Finished goods 10.7 10.4 Stores inventory 27.1 26.4 Total $ 46.9 $ 43.2 Less: Stores inventory reclassed to other non-current assets $ (20.5 ) $ (20.7 ) Inventory - current $ 26.4 $ 22.5

PROPERTY, PLANT AND EQUIPMENT29

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant, and equipment, net consisted of the following as of December 31: (In millions) 2015 2014 Land and land improvements $ 0.3 $ 0.3 Depletable land 3.0 3.0 Buildings and building improvements 132.5 129.5 Internal-use computer software 4.9 4.5 Machinery and equipment 605.7 595.5 Mining reserves 65.3 65.3 Total 811.7 798.1 Less accumulated depreciation, depletion and amortization (598.6 ) (586.2 ) Total net book value 213.1 211.9 Construction in progress 42.1 33.1 Total property, plant, and equipment, net $ 255.2 $ 245.0

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following as of December 31: (In millions) 2015 2014 Accrued freight costs $ 0.1 $ 1.4 Accrued energy costs 5.2 5.7 Accrued royalty costs 4.8 4.4 Accrued employee compensation 4.0 6.8 Accrued other taxes 4.6 4.7 Accrued derivatives 1.8 0.7 Other accruals 4.7 5.8 Total $ 25.2 $ 29.5

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Components of long-term debt	Long-term debt consisted of the following as of December 31: (In millions) 2015 2014 Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing monthly interest rate of 0.11% (2015) and 0.14% (2014) $ 11.4 $ 11.4 Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing monthly interest rate of 0.11% (2015) and 0.14% (2014) 8.6 8.6 Ciner Wyoming Credit Facility, unsecured principal expiring on July 18, 2018, variable interest rate as a weighted average rate of 2.07% (2015) and 1.98% (2014) 90.0 125.0 Total debt 110.0 $ 145.0 Current portion of long-term debt — — Total long-term debt $ 110.0 $ 145.0
Aggregate maturities on long-term debt	Aggregate maturities required on long-term debt at December 31, 2015 are due in future years as follows: Amount 2017 8.6 2018 101.4 Total $ 110.0

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Other Noncurrent Liabilities [Table Text Block]	(In millions) 2015 2014 Reclamation reserve $ 4.5 $ 4.2 Derivative instruments and hedges, fair value liabilities 2.3 — Total $ 6.8 $ 4.2
Schedule of reclamation reserve	A reconciliation of the Partnership’s reclamation reserve liability is as follows: (In millions) 2015 2014 Reclamation reserve balance at beginning of year $ 4.2 $ 3.8 Accretion expense 0.3 0.4 Reclamation reserve balance at end of year $ 4.5 $ 4.2

EQUITY - BASED COMPENSATION (Ta

EQUITY - BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Restricted Unit Award Activity	The following table presents a summary of activity on the Time Restricted Unit Awards for the years ended December 31: 2015 2014 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of year 15,859 $ 25.23 — $ — Granted (1) 8,347 22.51 19,960 25.01 Vested (24,206 ) 24.06 (4,101 ) 25.54 Unvested at the end of the year — $ — 15,859 $ 25.23 (1) Determined by dividing the aggregate grate date fair value of awards by the number of awards issued. No estimated forfeiture rate was applied to the awards as all awards granted vested as of December 31, 2015 . There were no time restricted unit awards granted as of December 31, 2013.
Schedule of Nonvested Unit Activity	The following table presents a summary of activity on the TR Performance Unit Awards for the years ended December 31: 2015 2014 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of year 7,658 $ 35.72 — $ — Granted 7,235 24.64 7,658 35.72 Vested (29,786 ) 30.34 — — Performance adjustments (2) 14,893 30.34 — — Unvested at the end of the year — $ — 7,658 $ 35.72 (1) Determined by dividing the aggregate grant date fair value of awards by the number of awards issued. There were no total return performance unit awards granted as of December 31, 2013. (2) As of the date of grant the total return performance unit awards were to be measured over the period extending from January 1, 2014 through December 31, 2016 (for the 2014 grants) and January 1, 2015 through December 31, 2017 (for the 2015 grants). As a result of the Transaction, the performance measurement periods were truncated to the period ending on the date of the Transaction. The actual number of shares awarded at the end of the truncated performance measurement period met the payout at the maximum of the grant target quantity of 200% and was adjusted accordingly.

ACCUMULATED OTHER COMPREHENSI34

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Amounts recorded in accumulated other comprehensive loss as of December 31, 2015 , 2014 and 2013 , and changes within the period, consisted of the following: Gains and Losses on Cash Flow Hedges (In millions) Balance at January 1, 2013 $ (0.2 ) Other comprehensive loss before reclassifications $ (0.5 ) Amounts reclassified from accumulated other comprehensive loss $ 0.4 Net current-period other comprehensive income (0.1 ) Balance at December 31, 2013 $ (0.3 ) Other comprehensive loss before reclassifications (0.7 ) Amounts reclassified from accumulated other comprehensive loss 0.6 Net current-period other comprehensive income (0.1 ) Balance at December 31, 2014 $ (0.4 ) Other comprehensive loss before reclassification (2.4 ) Amounts reclassified from accumulated other comprehensive loss 0.7 Net current period other comprehensive loss (1.7 ) Balance at December 31, 2015 $ (2.1 )
Comprehensive Income (Loss) [Table Text Block]	2015 2014 2013 (In millions) Unrealized gain/(loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ (0.2 ) $ — Mark to market adjustment on natural gas forward contracts (3.4 ) — — Income/(loss) on derivative financial instruments $ (3.4 ) $ (0.2 ) $ —
Reclassification out of Accumulated Other Comprehensive Income	The components of other comprehensive income/(loss), attributable to Ciner Resources LP, that have been reclassified consisted of the following for the years ended December 31: (In millions) 2015 2014 2013 Affected Line Items on the Consolidated Statements of Operations and Comprehensive Income Details about other comprehensive income/(loss) components: Gains and losses on cash flow hedges: Interest rate swap contracts $ 0.5 $ 0.6 $ 0.4 Interest expense Natural gas forward contracts $ 0.2 $ — $ — Cost of products sold Total reclassifications for the period $ 0.7 $ 0.6 $ 0.4

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	The provision for income taxes consisted of the following for the year ended December 31: 2013 Current $ 6.8 Deferred 0.3 Total provision for income tax $ 7.1
Schedule of effective tax rate	The effective tax rate (excluding net income attributable to non-controlling interest) consisted of the following for the year ended December 31: 2013 Amount Rate Effect Income tax provision at federal statutory rate $ 7.1 35.00 % State and local income taxes net of federal tax benefit 0.5 2.36 % Permanent domestic production activity deduction (0.4 ) (2.06 )% Other (0.1 ) (0.27 )% Total provision for income tax $ 7.1 35.03 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contractual minimum commitments under operating leases	As of December 31, 2015 , the total minimum contractual rental commitments under the Partnership’s various operating leases, including renewal periods, are as follows: (In millions) Leased Land Track Leases Total Minimum Lease Payments 2016 0.08 0.07 0.15 2017 0.08 0.07 0.15 2018 0.08 0.07 0.15 2019 0.08 0.07 0.15 2020 0.08 0.07 0.15 Thereafter 1.50 0.03 1.53 Total $ 1.9 $ 0.4 $ 2.3

AGREEMENTS AND TRANSACTIONS W37

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	12 Months Ended
	Dec. 31, 2015
Costs Charged by Affiliates
Related Party Transaction [Line Items]
Schedule of transactions with Affiliates	The total costs charged to the Partnership by affiliates were as follows: Years Ended December 31, (In millions) 2015 2014 2013 OCI Enterprises $ 6.1 $ 10.7 $ 5.5 Ciner Corp 5.8 3.4 4.4 ANSAC 3.8 2.9 2.6 Total selling, general and administrative expenses - Affiliates $ 15.7 $ 17.0 $ 12.5 (1) ANSAC allocates its expenses to its members using a pro rata calculation based on sales.
Net Sales to Affiliates
Related Party Transaction [Line Items]
Schedule of transactions with Affiliates	Net sales to affiliates were as follows: Years Ended December 31, (In millions) 2015 2014 2013 ANSAC $ 261.0 $ 230.8 $ 200.4 OCI Alabama LLC 4.3 5.9 7.3 OCI Company Limited — — 3.9 Total $ 265.3 $ 236.7 $ 211.6
Receivables and Payables with Affiliates
Related Party Transaction [Line Items]
Schedule of transactions with Affiliates	The Partnership had due from/to with affiliates as follows: As of December 31, (In millions) 2015 2014 2015 2014 Due from affiliates Due to affiliates OCI Enterprises $ — $ 1.7 $ — $ 4.5 Ciner Corp 7.1 8.7 1.9 1.4 Ciner Resources Europe N.V. 4.8 9.2 — — Other — — 2.7 1.2 Total $ 11.9 $ 19.6 $ 4.6 $ 7.1

MAJOR CUSTOMERS AND SEGMENT R38

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Schedule of sales by geographic area	The net sales by geographic area consisted of the following: Years Ended December 31, (In millions) 2015 2014 2013 Domestic $ 194.0 $ 194.8 $ 195.1 International ANSAC 261.0 230.8 200.4 Other 31.4 39.4 46.6 Total international 292.4 270.2 247.0 Total net sales $ 486.4 $ 465.0 $ 442.1

FAIR VALUE MEASUREMENTS Fair Va

FAIR VALUE MEASUREMENTS Fair Value of derivative assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Table Text Block Supplement [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following table presents the fair value of derivative assets and liability derivatives and the respective balance sheet locations as of December 31: Assets Liabilities 2015 2014 2015 2014 (In millions) Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedges: Interest rate swap contracts - current $ — $ — Accrued Expenses $ 0.8 Accrued Expenses $ 0.7 Natural gas forward contracts - current — — Accrued Expenses 1.0 — Natural gas forward contracts - non-current — — Other non-current liabilities 2.3 — Total derivatives designated as hedging instruments $ — $ — $ 4.1 $ 0.7 Derivatives not designated as hedging instruments: Foreign exchange forward contracts Other current assets $ 0.1 Other current assets $ 0.6 $ — $ — Total derivatives not designated as hedging instruments $ 0.1 $ 0.6 $ — $ — Total derivatives $ 0.1 $ 0.6 $ 4.1 $ 0.7

GENERAL (Details)

GENERAL (Details) - USD ($)	Oct. 23, 2015	Dec. 31, 2015
Members' Equity		$ 0.510
Members' Equity Attributable to Noncontrolling Interest		$ 0.490
Percentage of Ownership acquired	100.00%
Ownership Percentage of Incentive Distribution Rights		0.00%
Limited Partner
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest		73.00%
General Partner
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest		2.00%

SUMMARY OF SIGNIFICANT ACCOUN41

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Oct. 28, 2013	Sep. 30, 2013	Sep. 18, 2013	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 1996
Corporate structure and ownership
Members' Equity Attributable to Noncontrolling Interest					$ 0.490
Ciner Wyoming LLC [Member] | Natural Resource Partners LP
Corporate structure and ownership
Percentage of limited partner ownership interest held	9.63%
Percentage of general partner ownership interest held		39.37%
Ciner Wyoming LLC [Member] | Predecessor | OCI Wyoming Co
Corporate structure and ownership
Percentage of limited partner ownership interest held			1.00%
Ciner Wyoming LLC [Member] | Predecessor | Natural Resource Partners LP
Corporate structure and ownership
Percentage of general partner ownership interest held			48.51%
Asset Retirement Obligation
Corporate structure and ownership
Credit adjusted, risk-free interest rate					6.00%
Land improvements
Corporate structure and ownership
Useful Life					10 years
Depletable land | Minimum
Corporate structure and ownership
Useful Life					15 years
Depletable land | Maximum
Corporate structure and ownership
Useful Life					60 years
Buildings and building improvements | Minimum
Corporate structure and ownership
Useful Life					10 years
Buildings and building improvements | Maximum
Corporate structure and ownership
Useful Life					30 years
Internal-use computer software | Minimum
Corporate structure and ownership
Useful Life					3 years
Internal-use computer software | Maximum
Corporate structure and ownership
Useful Life					5 years
Machinery and equipment | Minimum
Corporate structure and ownership
Useful Life					5 years
Machinery and equipment | Maximum
Corporate structure and ownership
Useful Life					20 years
Furniture and fixtures
Corporate structure and ownership
Useful Life					10 years
Mining reserves | Asset Retirement Obligation
Corporate structure and ownership
Useful Life					68 years	66 years	67 years		80 years
Mining reserves | Asset Retirement Obligation | Forecast
Corporate structure and ownership
Useful Life				67 years
Leased Land | Asset Retirement Obligation
Corporate structure and ownership
Useful Life								30 years
Credit adjusted, risk-free interest rate					4.25%

NET INCOME PER UNIT AND CASH 42

NET INCOME PER UNIT AND CASH DISTRIBUTION - Narrative (Details) - $ / shares	1 Months Ended	12 Months Ended
	Feb. 12, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Cash distribution declared per unit		$ 2.191	$ 2.057	$ 0.571
General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage of general partner ownership interest held		2.00%
Second Target Distribution | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing Percentage Allocation of Operating Surplus General Partner Incentive		13.00%
Third Target Distribution | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing Percentage Allocation of Operating Surplus General Partner Incentive		23.00%
Thereafter | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing Percentage Allocation of Operating Surplus General Partner Incentive		48.00%
Subsequent Event
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Cash distribution declared per unit	$ 0.5575
Up to minimum quarterly distribution for each common unit | Common Units
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		98.00%
Up to minimum quarterly distribution for each common unit | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		2.00%
Up to any arrearages in the payments of the minimum quarterly distribution | Common Units
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		98.00%
Up to any arrearages in the payments of the minimum quarterly distribution | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		2.00%
Up to minimum quarterly distribution for each subordinated unit | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		2.00%
Up to minimum quarterly distribution for each subordinated unit | Subordinated Limited Partners [Member]
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage Allocation of Operating Surplus During Subordination Period		98.00%

NET INCOME PER UNIT AND CASH 43

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss) Available to Common Stockholders, basic, subsequent to IPO	$ 51.5	$ 44.5	$ 13
Less: General partner’s interest in net income	1	0.8	0.2
Limited partners’ interest in net income	$ 50.5	$ 43.7	$ 12.8
Total weighted average limited partner units outstanding basic and diluted	19.6	19.6	19.6
Common unit
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	9.8	9.8
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$ 2.58	$ 2.23	$ 0.65
Subordinated Limited Partners [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Limited partners’ interest in net income	$ 25.2	$ 21.8	$ 6.4
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	9.8	9.8
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$ 2.58	$ 2.23	$ 0.65

NET INCOME PER UNIT AND CASH 44

NET INCOME PER UNIT AND CASH DISTRIBUTION - Allocation of Net Income (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common unitholders’ interest in net income(2)	$ 50.5	$ 43.7	$ 12.8
Cash distribution declared per unit	$ 2.191	$ 2.057	$ 0.571
Common Units
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Distributions	$ 21.5	$ 20.2	$ 5.6
Undistributed earnings	3.8	1.7	0.8
Common unitholders’ interest in net income(2)	25.3	21.9	6.4
Subordinated Limited Partners [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Distributions	21.4	20.1	5.6
Undistributed earnings	3.8	1.7	0.8
Common unitholders’ interest in net income(2)	$ 25.2	$ 21.8	$ 6.4

NET INCOME PER UNIT AND CASH 45

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)	12 Months Ended
	Dec. 31, 2015$ / shares
Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Maximum Quarterly Distribution Target Levels	$ 0.5000
First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum Quarterly Target Levels	0.5000
Maximum Quarterly Distribution Target Levels	0.5750
Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum Quarterly Target Levels	0.5750
Maximum Quarterly Distribution Target Levels	0.6250
Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum Quarterly Target Levels	0.6250
Maximum Quarterly Distribution Target Levels	0.7500
Thereafter
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum Quarterly Target Levels	$ 0.7500
Unitholders | Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	98.00%
Unitholders | First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	98.00%
Unitholders | Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	85.00%
Unitholders | Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	75.00%
Unitholders | Thereafter
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	50.00%
General Partner | Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	2.00%
General Partner | First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	2.00%
General Partner | Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	15.00%
General Partner | Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	25.00%
General Partner | Thereafter
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal Interest in Distribution, Percentage	50.00%

ACCOUNTS RECEIVABLE, NET (Detai

ACCOUNTS RECEIVABLE, NET (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Trade receivables	$ 27.2	$ 24.7
Other receivables	6.8	10.9
Accounts receivable	34	35.6
Allowance for doubtful accounts	(0.2)	(0.1)
Accounts receivable, net	$ 33.8	$ 35.5

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 9.1	$ 6.4
Finished goods	10.7	10.4
Stores inventory	27.1	26.4
Inventory, Gross	46.9	43.2
Less: Stores inventory reclassed to other non-current assets	(20.5)	(20.7)
Inventory - current	$ 26.4	$ 22.5

PROPERTY, PLANT AND EQUIPMENT48

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 811.7	$ 798.1
Less accumulated depreciation, depletion and amortization	(598.6)	(586.2)
Total net book value	213.1	211.9
Total property, plant, and equipment, net	255.2	245
Depreciation, Depletion and Amortization, Not Including Amortization of Loan Financing Costs	23.7	22.4	$ 23.9
Land and land improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	0.3	0.3
Depletable land
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	3	3
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	132.5	129.5
Internal-use computer software
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	4.9	4.5
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	605.7	595.5
Mining reserves
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	65.3	65.3
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment, net	$ 42.1	$ 33.1

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued freight costs	$ 0.1	$ 1.4
Accrued energy costs	5.2	5.7
Accrued royalty costs	4.8	4.4
Accrued employee compensation	4	6.8
Accrued other taxes	4.6	4.7
Accrued derivatives	1.8	0.7
Other accruals	4.7	5.8
Total	$ 25.2	$ 29.5

DEBT - Components of long-term

DEBT - Components of long-term debt (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt	$ 110	$ 145
Current portion of long-term debt	0	0
Total long-term debt	$ 110	$ 145
Variable Rate Demand Revenue Bonds | Principal due October 1, 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	0.11%	0.14%
Total debt	$ 11.4	$ 11.4
Variable Rate Demand Revenue Bonds | Principal due August 1, 2017
Debt Instrument [Line Items]
Interest rate (as a percent)	0.11%	0.14%
Total debt	$ 8.6	$ 8.6
Ciner Wyoming credit facility
Debt Instrument [Line Items]
Interest rate (as a percent)	2.07%	1.98%
Total debt	$ 90	$ 125

DEBT - Maturities of long-term

DEBT - Maturities of long-term debt (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
2,017	$ 8.6
2,018	101.4
Total debt	$ 110	$ 145

DEBT - Narrative (Details)

DEBT - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2014	Jul. 18, 2013
Line of Credit Facility [Line Items]
Loss of Control Percentage Threshold	50.10%
Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Revolving credit facility	$ 0		$ 0
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000,000
Consolidated Fixed Charge Coverage Ratio	105.00%
maximum consolidated capital expenditures	$ 50,000,000
Same Day Swing Line Advances | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	5,000,000
Letters of Credit | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 5,000,000
Minimum | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.275%
Maximum | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.35%
Ciner Wyoming LLC [Member]
Line of Credit Facility [Line Items]
Loss of Control Percentage Threshold	50.10%
Ciner Wyoming LLC [Member] | Make certain Investment and acquisitions [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	10
Ciner Wyoming LLC [Member] | Incur Certain Liens [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	1
Ciner Wyoming LLC [Member] | Transfer, sell or otherwise dispose of assets [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	2.5
Ciner Wyoming LLC [Member] | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 190,000,000
Line of Credit Facility Additional Borrowing Capacity	$ 75,000,000
Consolidated Leverage Ratio	300.00%
Consolidated Fixed Charge Coverage Ratio	110.00%
maximum consolidated capital expenditures	$ 50,000,000
Ciner Wyoming LLC [Member] | Same Day Swing Line Advances | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	20,000,000
Ciner Wyoming LLC [Member] | Letters of Credit | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 40,000,000
Ciner Wyoming LLC [Member] | Minimum | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.275%
Ciner Wyoming LLC [Member] | Maximum | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.35%
Ciner Resources LP [Member] | Make certain Investment and acquisitions [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	2
Ciner Resources LP [Member] | Incur Certain Liens [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	200,000
Ciner Resources LP [Member] | Transfer, sell or otherwise dispose of assets [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Restrictive Covenants	500,000
Standby Letters of Credit | Ciner Wyoming LLC [Member]
Line of Credit Facility [Line Items]
Revolving credit facility	$ 20,300,000		$ 20,300,000
Forecast | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Consolidated Fixed Charge Coverage Ratio		110.00%
Forecast | Ciner Wyoming LLC [Member] | Bank of America, NA | Revolving credit facility
Line of Credit Facility [Line Items]
Consolidated Fixed Charge Coverage Ratio		115.00%

OTHER NON-CURRENT LIABILITIES53

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Reclamation reserve	$ 4.2	$ 3.8	$ 4.5	$ 4.2
Derivative instruments and hedges, fair value liabilities			2.3	0
Total			$ 6.8	$ 4.2
Reclamation reserve
Reclamation reserve balance at beginning of year	4.2	3.8
Accretion expense	0.3	0.4
Reclamation reserve balance at end of year	$ 4.5	$ 4.2

EMPLOYEE COMPENSATION (Details)

EMPLOYEE COMPENSATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Average compensation period	60 months
Period of last service	120 months
Pension
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost	$ 7.7	$ 3.1	$ 8.4
Other Pension Plan, Postretirement or Supplemental Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Contributions by Ciner Resources Corp	2.6	2.4	2.8
Postretirement benefit
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Amendments			8.7
Prior service credit			(7.7)
Benefit obligation	21.3	22.8
Pension and Other Postretirement Benefit Expense	$ (0.5)	$ (0.3)	$ (0.1)

EQUITY - BASED COMPENSATION (Na

EQUITY - BASED COMPENSATION (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized	878,902
Equity-based compensation plan activity	$ 0.5	$ 0.4
Director - non employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted	11,064	7,941
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 22.54	$ 22.07
Equity-based compensation plan activity	$ 0.2	$ 0.2
Restricted Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 24.06	$ 25.54
Restricted Unit Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Restricted Unit Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
TSR Unit Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 30.34	$ 0
TSR Unit Performance Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	2 years
Payout range	0.00%
TSR Unit Performance Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Payout range	200.00%

EQUITY - BASED COMPENSATION (De

EQUITY - BASED COMPENSATION (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restricted Unit Awards
Number of Units
Nonvested at	15,859	0
Granted	8,347	19,960
Vested	(24,206)	(4,101)
Nonvested at	0	15,859
Grant-Date Average Fair Value per Unit
Nonvested at	$ 0	$ 25.23	$ 0
Granted	22.51	25.01
Vested	24.06	25.54
Nonvested at	$ 0	$ 25.23
TSR Unit Performance Awards
Number of Units
Nonvested at	7,658	0
Granted	7,235	7,658
Vested	(29,786)	0
Performance adjustments	14,893	0
Nonvested at	0	7,658
Grant-Date Average Fair Value per Unit
Nonvested at	$ 0	$ 35.72	$ 0
Granted	24.64	35.72
Vested	30.34	0
Performance adjustments	30.34	0
Nonvested at	$ 0	$ 35.72

ACCUMULATED OTHER COMPREHENSI57

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Accumulated other comprehensive loss, beginning	$ (0.4)	$ (0.3)	$ (0.2)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(2.4)	(0.7)	(0.5)
Total reclassifications for the period	0.7	0.6	0.4
Other Comprehensive Income (Loss), Net of Tax	(1.7)	(0.1)	(0.1)
Accumulated other comprehensive loss, ending	(2.1)	(0.4)	(0.3)
Income (loss) on derivative financial instruments	(3.4)	(0.2)	0
Interest expense	4	5.2	2.9
Cost of products sold	210.3	201.6	202.4
Total reclassifications for the period	0.7	0.6	0.4
Interest rate swap contracts
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income (loss) on derivative financial instruments	0	(0.2)	0
Interest rate swap contracts | Reclassification out of Accumulated Other Comprehensive Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Interest expense	0.5	0.6	0.4
Mark to market adjustment on natural gas forward contracts
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income (loss) on derivative financial instruments	(3.4)	0	0
Natural gas forward contracts | Reclassification out of Accumulated Other Comprehensive Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cost of products sold	$ 0.2	$ 0	$ 0

INCOME TAXES - Provision (Detai

INCOME TAXES - Provision (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Current			$ 6.8
Deferred	$ 0	$ 0	0.3
Total provision for income tax	$ 0	$ 0	$ 7.1

INCOME TAXES - Effective Tax Ra

INCOME TAXES - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Amount
Income tax provision at federal statutory rate			$ 7.1
State and local income taxes net of federal tax benefit			0.5
Permanent domestic production activity deduction			(0.4)
Other			(0.1)
Total provision for income tax	$ 0	$ 0	$ 7.1
Rate Effect
Income tax provision at federal statutory rate			35.00%
State and local income taxes net of federal tax benefit			2.36%
Permanent domestic production activity deduction			(2.06%)
Other			(0.27%)
Total provision for income tax			35.03%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Commitments [Line Items]
Operating Leases, Rent Expense	$ 12,400	$ 9,500	$ 10,200
Annual rent	60
Purchase Obligation, Fiscal Year Maturity [Abstract]
Average annual cost	3,200
Easement
Other Commitments [Line Items]
Annual rent	15
Self-bond agreement for reclamation costs
Purchase Obligation, Fiscal Year Maturity [Abstract]
Off balance sheet commitment	$ 33,900
Watco Companies, LLC
Other Commitments [Line Items]
Leases term	10 years
Rock Springs Grazing Association
Other Commitments [Line Items]
Renewal term	5 years
Total renewal term	30 years
Union Pacific Company
Other Commitments [Line Items]
Leases term	10 years
Commodity
Other Commitments [Line Items]
Leases term	5 years
Purchase Obligation, Fiscal Year Maturity [Abstract]
Purchase Obligation	$ 82,600
Purchase Obligation, Due in 2016	24,100
Purchase Obligation, Due in 2017	19,900
Purchase Obligation, Due in 2018	17,400
Purchase Obligation, Due in 2019	11,600
Purchase Obligation, Due in 2020	$ 9,500

COMMITMENTS AND CONTINGENCIES61

COMMITMENTS AND CONTINGENCIES - Commitments (Details) $ in Thousands	Dec. 31, 2015USD ($)
Other Commitments [Line Items]
2,016	$ 150
2,017	150
2,018	150
2,019	150
2,020	150
Thereafter	1,530
Total	2,300
Rail Car Lease
Other Commitments [Line Items]
2,016	12,000
2,017	10,500
2,018	9,300
2,019	8,300
2,020	5,400
Thereafter	5,700
Leased Land
Other Commitments [Line Items]
2,016	80
2,017	80
2,018	80
2,019	80
2,020	80
Thereafter	1,500
Total	1,900
Track Leases
Other Commitments [Line Items]
2,016	70
2,017	70
2,018	70
2,019	70
2,020	70
Thereafter	30
Total	$ 400

AGREEMENTS AND TRANSACTIONS W62

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	$ 15.7	$ 17	$ 12.5
Cost of products sold	210.3	201.6	202.4
OCI Enterprises
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	6.1	10.7	5.5
Ciner Corp
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	5.8	3.4	4.4
ANSAC
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	3.8	2.9	2.6
Cost of products sold	$ 8.2	$ 9.2	$ 6.7

AGREEMENTS AND TRANSACTIONS W63

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Total	$ 265.3	$ 236.7	$ 211.6
ANSAC
Related Party Transaction [Line Items]
Total	261	230.8	200.4
OCI Alabama LLC
Related Party Transaction [Line Items]
Total	4.3	5.9	7.3
OCI Company Limited
Related Party Transaction [Line Items]
Total	$ 0	$ 0	$ 3.9

AGREEMENTS AND TRANSACTIONS W64

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Due from affiliates	$ 11.9	$ 19.6
Due to affiliates	4.6	7.1
OCI Enterprises
Related Party Transaction [Line Items]
Due from affiliates	0	1.7
Due to affiliates	0	4.5
Ciner Corp
Related Party Transaction [Line Items]
Due from affiliates	7.1	8.7
Due to affiliates	1.9	1.4
Ciner Resources Europe N.V.
Related Party Transaction [Line Items]
Due from affiliates	4.8	9.2
Due to affiliates	0	0
Other
Related Party Transaction [Line Items]
Due from affiliates	0	0
Due to affiliates	2.7	$ 1.2
OCI Enterprises and subs [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties	0.6
Accounts Payable, Related Parties	$ 0.5

MAJOR CUSTOMERS AND SEGMENT R65

MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details) - segment	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting [Abstract]
Number of operating segments	1	1

MAJOR CUSTOMERS AND SEGMENT R66

MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales by geographical area
Sales	$ 486.4	$ 465	$ 442.1
Domestic
Sales by geographical area
Sales	194	194.8	195.1
International
Sales by geographical area
Sales	292.4	270.2	247
International | ANSAC
Sales by geographical area
Sales	261	230.8	200.4
International | Other
Sales by geographical area
Sales	$ 31.4	$ 39.4	$ 46.6

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Noncurrent	$ 2.3	$ 0
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	0.1	0.6
Derivative Instruments and Hedges, Assets	0.1	0.6
Derivative Instruments and Hedges, Liabilities	4.1	0.7
Level 2 | Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	0.1	0.6
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	4.1	0.7
Fair Value, Measurements, Recurring | Level 2 | Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	74	76
Derivative, Fair Value, Net	0.8	0.7
Fair Value, Measurements, Recurring | Level 2 | Commodity Contract
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	15.8
Derivative, Fair Value, Net	1	0
Derivative Liability, Noncurrent	2.3	0
Fair Value, Measurements, Recurring | Level 2 | Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	4.2	$ 6.9
Reclassification out of Accumulated Other Comprehensive Income | Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest expense	0.7
Reclassification out of Accumulated Other Comprehensive Income | Commodity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of Products Sold Expected to Be Recognized Over the Next 12 Months	$ 1

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 19, 2016	Feb. 12, 2016	Feb. 05, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Subsequent Event [Line Items]
Cash distribution declared per unit				$ 2.191	$ 2.057	$ 0.571
Subsequent Event
Subsequent Event [Line Items]
Cash distribution			$ 25
Cash distribution declared per unit		$ 0.5575
Stock Issued During Period, Shares, Share-based Compensation, Gross	33,383
Stock Granted, Value, Share-based Compensation, Gross	$ 0.7