Sisecam Resources (SIRE) 10-Q 5 Nov 18 2018 Q3 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - shares	9 Months Ended
	Sep. 30, 2018	Nov. 02, 2018
Document Information [Line Items]
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-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus (Q1,Q2,Q3,FY)	Q3
Amendment Flag	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Small Business	false
Common Unitholders
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		19,759,205
General Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		399,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 26.6	$ 30.2
Accounts receivable—affiliates	64.3	98.3
Accounts receivable, net	38.8	34.2
Inventory	20.2	19.8
Other current assets	1.5	1.8
Total current assets	151.4	184.3
Property, plant and equipment, net	255.7	249.3
Other non-current assets	20	19.6
Total assets	427.1	453.2
Current liabilities:
Current portion of long-term debt	11.4	11.4
Accounts payable	18.3	14.5
Due to affiliates	2.8	3
Accrued expenses	32.6	27.7
Total current liabilities	65.1	56.6
Long-term debt	99.5	138
Other non-current liabilities	11.4	10.4
Total liabilities	176	205
Commitments and contingencies
Equity:
General partner unitholders - Ciner Resource Partners LLC (0.4 units issued and outstanding at September 30, 2018 and December 31, 2017)	3.9	3.8
Accumulated other comprehensive loss	(4.5)	(3.7)
Partners’ capital attributable to Ciner Resources LP	150.3	148.4
Non-controlling interest	100.8	99.8
Total equity	251.1	248.2
Total liabilities and partners’ equity	427.1	453.2
Common Unitholders
Equity:
Common unitholders - Public and Ciner Holdings (19.8 and 19.7 units issued and outstanding at September 30, 2018 and December 31, 2017)	$ 150.9	$ 148.3

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares shares in Millions	Sep. 30, 2018	Dec. 31, 2017
General partner units issued (in shares)	0.4	0.4
General partner units outstanding (in shares)	0.4	0.4
Common Unitholders
Common units issued (in shares)	19.8	19.7
Common units outstanding (in shares)	19.8	19.7

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net Sales:
Sales—affiliates	$ 63.4	$ 74.6	$ 178.9	$ 223.7
Sales—others	60	47.9	175.6	145.1
Net sales	123.4	122.5	354.5	368.8
Operating costs and expenses:
Cost of products sold, including freight costs	90	88	265.1	268.4
Depreciation, depletion and amortization expense	7.3	7	21.4	20.2
Selling, general and administrative expenses—affiliates	4.3	4.3	13.5	12.4
Selling, general and administrative expenses—others	1.8	1.4	5.4	4.2
Impairment and loss on disposal of assets, net	0	1.6	0	1.6
Litigation settlement	0	0	(27.5)	0
Total operating costs and expenses	103.4	102.3	277.9	306.8
Operating income	20	20.2	76.6	62
Other income (expenses):
Interest income	0.3	0	1.7	0
Interest expense	(1.3)	(0.9)	(3.8)	(2.6)
Other, net	0	0	(0.1)	(0.2)
Total other expense, net	(1)	(0.9)	(2.2)	(2.8)
Net income	19	19.3	74.4	59.2
Net income attributable to non-controlling interest	10	10.1	38.5	30.9
Net income attributable to Ciner Resources LP	9	9.2	35.9	28.3
Other comprehensive loss:
Income/(loss) on derivative financial instruments	1.7	(0.5)	(1.5)	(2.9)
Comprehensive income	20.7	18.8	72.9	56.3
Comprehensive income attributable to non-controlling interest	10.9	9.9	37.8	29.5
Comprehensive income attributable to Ciner Resources LP	$ 9.8	$ 8.9	$ 35.1	$ 26.8
Net income per limited partner unit:
Common - Public and Ciner Holdings (basic and diluted) (dollars per share)	$ 0.44	$ 0.46	$ 1.78	$ 1.41
Limited partner units outstanding:
Weighted average common units outstanding (basic and diluted) (shares)	19.7	19.7	19.7	19.7
Cash distribution declared per unit (dollars per share)	$ 0.5670	$ 0.5670	$ 1.7010	$ 1.701
Common unit
Net income per limited partner unit:
Common - Public and Ciner Holdings (basic and diluted) (dollars per share)	$ 0.44	$ 0.46	$ 1.78	$ 1.41
Limited partner units outstanding:
Weighted average common units outstanding (basic and diluted) (shares)	19.7	19.7	19.7	19.7

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income	$ 74.4	$ 59.2
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization expense	21.7	20.5
Impairment and loss on disposal of assets, net	0	1.6
Equity-based compensation expenses	1.5	1
Other non-cash items	0.2	0.2
Changes in operating assets and liabilities:
Accounts receivable—affiliates	34	(40.9)
Accounts receivable, net	(4.6)	(0.4)
Inventory	(0.9)	0.8
Other current and non current assets	0.3	0.2
Increase (decrease) in:
Accounts payable	2.2	3.4
Due to affiliates	(0.2)	0.4
Accrued expenses and other liabilities	2.8	(0.8)
Net cash provided by operating activities	131.4	45.2
Cash flows from investing activities:
Capital expenditures	(25.3)	(16.9)
Net cash used in investing activities	(25.3)	(16.9)
Cash flows from financing activities:
Borrowings on Ciner Wyoming credit facility	82	70.5
Repayments on Ciner Wyoming credit facility	(120.5)	(24)
Repayments on other long-term debt	0	(8.6)
Debt issuance costs	0	(1.2)
Common units surrendered for taxes	(0.3)	0
Distributions to non-controlling interest	(36.8)	(36.7)
Net cash used in financing activities	(109.7)	(34.2)
Net decrease in cash and cash equivalents	(3.6)	(5.9)
Cash and cash equivalents at beginning of period	30.2	19.7
Cash and cash equivalents at end of period	26.6	13.8
Common Unitholders
Cash flows from financing activities:
Distributions	(33.4)	(33.5)
General Partner
Cash flows from financing activities:
Distributions	$ (0.7)	$ (0.7)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Loss	Partners’ Capital Attributable to Ciner Resources LP Equity	Non-controlling Interest	Common UnitholdersPartnership units	General PartnerPartnership units
Beginning balance at Dec. 31, 2016	$ 259.2	$ (1.6)	$ 153.3	$ 105.9	$ 151	$ 3.9
Increase (decrease) in shareholders' equity
Net income	59.2		28.3	30.9	27.7	0.6
Other comprehensive loss	(2.9)	(1.5)	(1.5)	(1.4)
Equity-based compensation plan activity	0.7		0.7		0.7
Distributions	(70.9)		(34.2)	(36.7)	(33.4)	(0.8)
Ending balance at Sep. 30, 2017	245.3	(3.1)	146.6	98.7	146	3.7
Beginning balance at Dec. 31, 2017	248.2	(3.7)	148.4	99.8	148.3	3.8
Increase (decrease) in shareholders' equity
Net income	74.4		35.9	38.5	35.1	0.8
Other comprehensive loss	(1.5)	(0.8)	(0.8)	(0.7)
Equity-based compensation plan activity	0.9		0.9		0.9
Distributions	(70.9)		(34.1)	(36.8)	(33.4)	(0.7)
Ending balance at Sep. 30, 2018	$ 251.1	$ (4.5)	$ 150.3	$ 100.8	$ 150.9	$ 3.9

CORPORATE STRUCTURE AND SUMMARY

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All our soda ash processed is currently sold to various domestic and international customers including ANSAC which is an affiliate for export sales. During 2018, there were no sales to CIDT, an affiliate for export sales, as the previous contract concluded in the 2017 year. All mining and processing activities of Ciner Wyoming take place in one facility located in the Green River Basin of Wyoming. Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements 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 results of operations for the nine month period ended September 30, 2018 and 2017 are not necessarily indicative of the operating results for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2017 (the “ 2017 Annual Report”). As of January 1, 2018, we have adopted the guidance outlined in Accounting Standards Codification 606, Revenue from Contracts with Customers. For further information on the Partnership’s adoption of this standard, refer to “Recently Issued Accounting Pronouncements” below as well as Footnote 6. There have been no other material changes in the significant accounting policies followed by us during the nine month period ended September 30, 2018 from those disclosed in the 2017 Annual Report. Non-controlling interests NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Ciner Wyoming. Use of Estimates The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Subsequent Events We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q. Recently Issued Accounting Pronouncements and Regulatory Changes On May 28, 2014 the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Codification (“ASC”) 606, 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. The Partnership has applied the provisions of this ASC and notes that our adoption of ASC 606 does not materially change the amount or timing of revenues recognized by us, nor does it materially affect our financial position. The majority of our revenues generated are recognized upon delivery and transfer of title to the product to our customers. The time at which delivery and transfer of title occurs, for the majority of our contracts with customers, is the point when the product leaves our facility, thereby rendering our performance obligation fulfilled. Additionally, the Partnership has made an accounting policy election to account for shipping and handling activities as fulfillment costs. The Partnership adopted this ASC effective January 1, 2018, as permitted by the ASC, using the modified retrospective method and we have not made any adjustment to opening retained earnings. In February 2016, the FASB issued ASU 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. In July 2018, the FASB amended the updated guidance on leases that was issued in February 2016 and provided an additional transition method with which to adopt the updated guidance. Under the additional transition method, entities may elect to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the year of adoption. Consequently, if this transition method is elected, an entity’s reporting for the comparative periods prior to adoption presented in the financial statements would continue to be in accordance with current lease guidance. The Partnership expects to adopt the updated guidance on January 1, 2019, using the additional transition method described above and while the Partnership is currently in the process of evaluating the impact of the pronouncement on the Partnership’s financial statements, management believes that the impact to its financial statements will primarily be related to its rail cars which are leased from third parties by Ciner Corp and allocated to the Partnership. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (ASC Topic 815) – Targeted Improvements to Accounting for Hedging Activities. This ASU aims to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. In addition, this ASU makes certain targeted improvements to simplify the application of the existing hedge accounting guidance. This ASU is effective for us beginning in the first quarter of 2019, with early application permitted. The Partnership will adopt this ASU effective January 1, 2019 and does not expect a material impact to the Partnership’s consolidated financial statements. In May 2017, the FASB issued ASU 2017-09–Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The Partnership adopted this ASU effective January 1, 2018 and there is no material impact to the Partnership’s consolidated financial statements. On June 28, 2018, the Securities and Exchange Commission (“SEC”) adopted amendments (which became effective on September 10, 2018) to the definition of a smaller reporting company (“SRC”). Under the new ruling, certain registrants meet the criteria for being classified as an SRC with less than $250 million in public float as of the last business day of their most recently completed second fiscal quarter (previous threshold was $75 million) or with no public float or public float of less than $700 million, and annual revenues of less than $100 million in the most recently completed fiscal year. Qualifying for SRC classification enables issuers to take advantage of scaled disclosure requirements. The Partnership is currently reviewing the revised definition and evaluating the potential impact that this directive will have on future filings. In August 2018, the FASB issued ASU 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans (ASC Topic 715): Disclosure changes in Accounting for Defined Benefit Plans. The amendments in this Update modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. This ASU is effective for fiscal years ending after December 31, 2020, with early application permitted. The Partnership will adopt this ASU effective January 1, 2021 and is currently evaluating the potential impact that this will have on the Partnership’s consolidated financial statements.

NET INCOME PER UNIT AND CASH DI

NET INCOME PER UNIT AND CASH DISTRIBUTION	9 Months Ended
	Sep. 30, 2018
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 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 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 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. Potentially dilutive and anti-dilutive units outstanding were immaterial for both the three and nine months ended September 30, 2018 and 2017 . The net income attributable to limited partner unitholders and the weighted average units for calculating basic and diluted net income per limited partner units were as follows: Three Months Ended Nine Months Ended (In millions, except per unit data) 2018 2017 2018 2017 Numerator: Net income attributable to Ciner Resources LP $ 9.0 $ 9.2 $ 35.9 $ 28.3 Less: General partner’s interest in net income 0.3 0.2 0.8 0.6 Total limited partners’ interest in net income $ 8.7 $ 9.0 $ 35.1 $ 27.7 Denominator: Weighted average limited parter units outstanding: Weighted average limited partner units outstanding 19.7 19.7 19.7 19.7 Net income per limited partner units: Net income per limited partner units (basic and diluted) $ 0.44 $ 0.46 $ 1.78 $ 1.41 The calculation of limited partners’ interest in net income is as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Net income attributable to common unitholders: Distributions (1) $ 11.2 $ 11.2 $ 33.4 $ 33.4 Undistributed earnings (Distributions in excess) of net income (2.5 ) (2.2 ) 1.7 (5.7 ) Common unitholders’ interest in net income $ 8.7 $ 9.0 $ 35.1 $ 27.7 (1) Distributions declared per unit for the period $ 0.5670 $ 0.5670 $ 1.701 $ 1.701 Quarterly Distribution On October 25, 2018 , the Partnership declared its third quarter 2018 quarterly cash distribution of $0.567 per unit. The quarterly cash distribution is payable on November 20, 2018 to unitholders of record on November 5, 2018 . 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. 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 (other than the issuance of common units upon a reset of the Incentive Distribution Rights (“IDRs”)). Our general partner currently has an approximate 2.0% ownership interest in the partnership. 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 its 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 IDRs 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 %

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventory consisted of the following: As of (In millions) September 30, December 31, Raw materials $ 10.2 $ 10.1 Finished goods 4.1 3.2 Stores inventory 5.9 6.5 Total $ 20.2 $ 19.8

DEBT

DEBT	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
DEBT	DEBT Long-term debt consisted of the following: As of (In millions) September 30, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 1.66% at September 30, 2018 and 1.82% at December 31, 2017 $ 11.4 $ 11.4 Ciner Wyoming Credit Facility, unsecured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 3.68% at September 30, 2018 and 3.08% at December 31, 2017 99.5 138.0 Total debt 110.9 149.4 Current portion of long-term debt 11.4 11.4 Total long-term debt $ 99.5 $ 138.0 On August 1, 2017, Ciner Wyoming entered into a Credit Agreement (the “Ciner Wyoming Credit Facility”). Such facility consists of a $225.0 million senior unsecured revolving credit facility with a maturity date of August 1, 2022. Loans under the Ciner Wyoming Credit Facility bear interest at Ciner Wyoming’s option at either a Base Rate or a Eurodollar Rate. Each Eurodollar Rate loan bears interest at a Eurodollar Rate plus an applicable margin. Each Base Rate loan bears interest at a Base Rate plus an applicable margin. The Base Rate 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 or (iii) one-month London Interbank Offered Rate “LIBOR” plus 1.0% . 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 interest coverage ratio (as defined in the Ciner Wyoming Credit Facility) of not less than 3.00 to 1.00. The Ciner Wyoming Credit Facility replaces the former Credit Facility, dated as of July 18, 2013, by and among Ciner Wyoming, which was terminated on August 1, 2017 upon entry into the new Ciner Wyoming Credit Facility. This arrangement was accounted for as a modification of debt in accordance with Accounting Standards Codification (“ASC”) 470-50. Aggregate maturities required on long-term debt at September 30, 2018 are due in future years as follows: (In millions) Amount 2018 $ 11.4 2019, 2020, 2021 — 2022 99.5 Total $ 110.9

OTHER NON-CURRENT LIABILITIES

OTHER NON-CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2018
Asset Retirement Obligation Disclosure [Abstract]
OTHER NON-CURRENT LIABILITIES	OTHER NON-CURRENT LIABILITIES Other non-current liabilities consisted of the following: As of (In millions) September 30, December 31, Reclamation reserve $ 5.3 $ 5.1 Derivative instruments and hedges, fair value liabilities 6.1 5.3 Total $ 11.4 $ 10.4 A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) September 30, December 31, Beginning reclamation reserve balance $ 5.1 $ 5.5 Accretion expense 0.2 0.3 Reclamation adjustments (1) — (0.7 ) Ending reclamation reserve balance $ 5.3 $ 5.1 (1) The reclamation adjustments are primarily a result of changes in the self-bond agreement with the Wyoming Department of Environmental Quality. See Note 10. “Commitments and Contingencies” for additional information on our reclamation reserve.

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE The Partnership has one reportable segment and our revenue is derived from the sale of soda ash which is our sole and primary good and service. We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which we adopted on January 1, 2018, using the modified retrospective method. Performance Obligations. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account in ASC Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. At contract inception, we assess the goods and services promised in contracts with customers and identify performance obligations for each promise to transfer to the customer, a good or service that is distinct. To identify the performance obligations, the Partnership considers all goods and services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. From its analysis, the Partnership determined that the sale of soda ash is currently its only performance obligation. Many of our customer volume commitments are short-term and our performance obligations for the sale of soda ash are generally limited to single purchase orders. When performance obligations are satisfied. Substantially all of our revenue is recognized at a point-in-time when control of goods transfers to the customer. Transfer of Goods. The Partnership uses standard shipping terms across each customer contract with very few exceptions. Shipments to customers are made with terms stated as Free on Board (“FOB”) Shipping Point. Control typically transfers when goods are delivered to the carrier for shipment, which is the point at which the customer has the ability to direct the use of and obtain substantially all remaining benefits from the asset. Payment Terms. Our payment terms vary by the type and location of our customers. The term between invoicing and when payment is due is not significant and consistent with typical terms in the industry. Variable Consideration. We recognize revenue as the amount of consideration that we expect to receive in exchange for transferring promised goods or services to customers. We do not adjust the transaction price for the effects of a significant financing component, as the time period between control transfer of goods and services and expected payment is one year or less . At the time of sale, we estimate provisions for different forms of variable consideration (discounts, rebates, and pricing adjustments) based on historical experience, current conditions and contractual obligations, as applicable. The estimated transaction price is typically not subject to significant reversals. We adjust these estimates when the most likely amount of consideration we expect to receive changes, although these changes are typically immaterial. Returns, Refunds and Warranties. In the normal course of business, the Partnership does not accept returns, nor does it typically provide customers with the right to a refund. Freight. In accordance with ASC 606, the Partnership made a policy election to treat freight and related costs that occur after control of the related good transfers to the customer as fulfillment activities instead of separate performance obligations. Therefore freight is recognized at the point in which control of soda ash has transfered to the customer. Revenue disaggregation . In accordance with ASC 606-10-50, the Partnership disaggregates revenue from contracts with customers into geographical regions. The Partnership determined that disaggregating revenue into these categories achieved the disclosure objectives to depict how the nature, timing, amount and uncertainty of revenue and cash flows are affected by economic factors. Refer to Note 12 , “Major Customers and Segment Reporting” for revenue disaggregated into geographical regions. Contract Balances . The timing of revenue recognition, billings and cash collections results in billed receivables, unbilled receivables (contract assets), and customer advances and deposits (contract liabilities). Contract Assets. At the point of shipping, the Partnership has an unconditional right to payment that is only dependent on the passage of time. In general, customers are billed and a receivable is recorded as goods are shipped. These billed receivables are reported as “Accounts Receivable, net” on the Condensed Consolidated Balance Sheet as of September 30, 2018 . There were no contract assets as of September 30, 2018 or as of the date of adoption of ASC 606. Contract Liabilities. There may be situations where customers are required to prepay for freight and insurance prior to shipment. The Partnership has elected the practical expedient for its treatment of freight and therefore, such prepayments are considered a part of the single obligation to provide soda ash. In such instances, a contract liability for prepaid freight will be recorded. For the nine months ended September 30, 2018 , there were no customers that required prepaid freight. There were no contract liabilities as of September 30, 2018 or as of the date of adoption of ASC 606. Practical and Expedients Exceptions Incremental costs of obtaining contracts. We generally expense costs related to sales, including sales force salaries and marketing expenses, when incurred because the amortization period would have been one year or less. These costs are recorded within sales and marketing expenses. Unsatisfied performance obligations. We do not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.

EMPLOYEE COMPENSATION

EMPLOYEE COMPENSATION	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
EMPLOYEE COMPENSATION	EMPLOYEE COMPENSATION The Partnership participates in various benefit plans offered and administered by Ciner Corp 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 retirement plans had a net unfunded liability balance of $54.3 million and $57.4 million at September 30, 2018 and December 31, 2017 , respectively. 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 for the three months ended September 30, 2018 and 2017 were less than $0.1 million and $0.1 million , respectively, and $0.3 million and $1.0 million for the nine months ended September 30, 2018 and 2017 , respectively. The decrease in pension costs during the nine months ended September 30, 2018 of $0.7 million was driven by reduced service costs from retirements and asset gains from the prior year. 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 three months ended September 30, 2018 and 2017 , were $0.6 million and $0.8 million , respectively, and $2.4 million and $3.3 million for the nine months ended September 30, 2018 and 2017 , respectively. The decrease during the nine months ended September 30, 2018 was primarily due to the additional profit sharing contributions made during 2017 that did not occur during the current year. 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 by Ciner Corp 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. The post-retirement plan had a net unfunded liability of $8.6 million and $11.5 million at September 30, 2018 and December 31, 2017 , respectively. The decrease in the obligation as of September 30, 2018 as compared to December 31, 2017 is due to the Ciner Corp amending its postretirement benefit plan during 2017 to increase eligibility requirements at which participants may begin receiving benefits, implementing a subsidy rather than a premium for the benefit plan, and eliminating plan eligibility for individuals hired after December 31, 2016. The result of these changes have resulted in a postretirement (benefit) cost being amortized to the liability recorded at Ciner Corp during the latter half of 2017 and into the first quarter of 2018. The Partnership’s allocated portion of postretirement benefit for the three months ended September 30, 2018 and 2017 , were $(0.8) million and $(0.6) million , and for the nine months ended September 30, 2018 and 2017 , were $(2.2) million and $(2.1) million , respectively.

EQUITY - BASED COMPENSATION

EQUITY - BASED COMPENSATION	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY - BASED COMPENSATION	EQUITY - BASED COMPENSATION We grant various types of equity-based awards to participants, including time restricted unit awards and total return restricted performance unit awards (“TR Performance Unit Awards”). The key terms of our restricted unit awards and TR Performance Unit Awards, including all financial disclosures, are set forth in our 2017 Annual Report. All employees, officers, consultants and non-employee directors of us and our parents and subsidiaries are eligible to be selected to participate in the Ciner Resource Partners LLC 2013 Long-Term Incentive Plan (the “Plan” or “LTIP”). As of September 30, 2018 , subject to further adjustment as provided in the Plan, a total of 0.7 million 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, those forfeited units will again be available for awards under the Plan. The Partnership has made a policy election to recognize forfeitures as they occur in lieu of estimating future forfeiture activity under the Plan. Non-employee Director Awards During the nine months ended September 30, 2018 , a total of 6,807 common units were granted and fully vested to non-employee directors, and 7,887 were granted during the nine months ended September 30, 2017 . The grant date average fair value per unit of these awards was $27.55 and $27.53 for the nine months ended September 30, 2018 and 2017 , respectively. The total fair value of these awards were approximately $0.2 million during the nine months ended September 30, 2018 and 2017 . 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 Partnership has made a policy election to recognize compensation expense attributable to restricted unit awards on a straight-line basis. The following table presents a summary of activity on the Time Restricted Unit Awards: Nine Months Ended Nine Months Ended (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 period 94,791 $ 27.22 39,170 $ 22.50 Granted 37,914 26.13 80,370 28.41 Vested (42,989 ) 25.73 (13,055 ) 22.50 Forfeited (396 ) 28.46 (11,694 ) 24.90 Unvested at the end of the period 89,320 $ 27.46 94,791 $ 27.22 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units. 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, adjusted for market conditions. This type of award requires 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: Nine Months Ended Nine Months Ended (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 period 26,177 $ 42.93 5,787 $ 43.93 Granted 33,994 41.52 48,574 42.76 Forfeited — — (1,021 ) 43.93 Unvested at the end of the period 60,171 $ 42.14 53,340 $ 42.86 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units. Unrecognized Compensation Expense A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following: Nine Months Ended Nine Months Ended Unrecognized Compensation Expense (In millions) Weighted Average to be Recognized (In years) Unrecognized Compensation Expense (In millions) Weighted Average to be Recognized (In years) Time-based units $ 1.9 1.88 $ 2.0 2.31 Performance-based units 1.7 2.02 0.9 2.14 Total $ 3.6 $ 2.9

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive loss Accumulated other comprehensive loss, attributable to Ciner Resources, includes unrealized gains and losses on derivative financial instruments. Amounts recorded in accumulated other comprehensive loss as of September 30, 2018 and December 31, 2017 , and changes within the period, consisted of the following: (In millions) Gains and (Losses) on Cash Flow Hedges Balance at December 31, 2017 $ (3.7 ) Other comprehensive loss before reclassification (1.7 ) Amounts reclassified from accumulated other comprehensive loss 0.9 Net current period other comprehensive loss (0.8 ) Balance at September 30, 2018 $ (4.5 ) Other Comprehensive Loss Other comprehensive income/(loss), including the 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: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Unrealized gain (loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ 0.1 $ 0.1 $ 0.3 Mark to market adjustment on natural gas forward contracts 1.7 (0.6 ) (1.6 ) (3.2 ) Loss (gain) on derivative financial instruments $ 1.7 $ (0.5 ) $ (1.5 ) $ (2.9 ) Reclassifications for the period The components of other comprehensive loss, attributable to Ciner Resources, that have been reclassified consisted of the following: Three Months Ended Nine Months Ended Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2018 2017 2018 2017 Details about other comprehensive loss components: Gains and losses on cash flow hedges: Interest rate swap contracts $ — $ 0.1 $ — $ 0.2 Interest expense Natural gas forward contracts 0.2 0.1 0.9 0.3 Cost of products sold Total reclassifications for the period $ 0.2 $ 0.2 $ 0.9 $ 0.5

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES 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. Litigation Settlement On February 2, 2016, amended on January 3, 2017, Ciner Wyoming filed suit against Rock Springs Royalty Company LLC (“RSRC”) in the Third Judicial District Court in Sweetwater County, Wyoming, Case No. C-16-77-L, seeking, among other things, to recover approximately $32 million in royalty overpayments. The royalty payments arose under our license with RSRC, an affiliate of Anardarko Petroleum Corporation, to mine sodium minerals from lands located in Sweetwater County, Wyoming (“License”). The License sets the applicable royalty rate based on a most favored nation clause, where either the royalty rate is set at the same royalty rate we pay to other licensors in Sweetwater County for sodium minerals, or, if certain conditions are met, the royalty rate is set by the rate paid by a third party to Anadarko Petroleum Corporation under a separate license. In the lawsuit, we claim that RSRC has, for at least the last 10 years, been charging an arbitrarily high royalty rate in contradiction of the License terms. In addition, we sought a modification of the expiration term of the License land-lease between Ciner Wyoming and RSRC to those terms granted to other licensors in accordance with the most favored nation clause. On June 28, 2018, RSRC and Ciner Wyoming signed a Settlement Agreement and Release (the “Settlement Agreement”) which among other things (i) required RSRC to pay Ciner Wyoming $27.5 million no later than 14 days after the date of the Settlement Agreement and payment was received by Ciner Wyoming on July 2, 2018, and (ii) concurrently amended selected sections of the License land-lease including among other things, (a) extension of the term of the License Agreement to July 18, 2061 and for so long thereafter as Ciner Wyoming continuously conducts operations to mine and remove sodium minerals from the licensed premises in commercial quantities; and (b) revises the production royalty rate for each sale of sodium mineral products produced from ore extracted from the licensed premises at the royalty rate of eight percent ( 8% ) of the sale price of such sodium mineral products. There were no unresolved conditions or uncertainties associated with the Settlement Agreement and management determined the $27.5 million settlement payment was related to the historical overpayment of royalties. 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. The amount of the bond was $32.9 million as of September 30, 2018 and December 31, 2017 , 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. Ciner Wyoming’s revenue bonds require it to maintain stand-by letters of credit totaling $11.6 million as of September 30, 2018 and December 31, 2017 .

AGREEMENTS AND TRANSACTIONS WIT

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	9 Months Ended
	Sep. 30, 2018
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. ANSAC operates on a cooperative service-at-cost basis to its members such that typically any annual profit or loss is passed through to the members. In the event an ANSAC member exits or the ANSAC cooperative is dissolved, the exiting members are obligated for their respective portion of the residual net assets or deficit of the cooperative. 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. 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 limited liability company agreement governing Ciner Wyoming, Ciner Wyoming reimburses us for employees who operate our assets and for support provided to Ciner Wyoming. These transactions do not necessarily represent arm's length transactions and may not represent all costs if the Company operated on a standalone basis. The total costs described above charged to the Partnership by affiliates for each period presented were as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Ciner Corp $ 3.4 $ 3.6 $ 11.1 $ 10.8 ANSAC (1) 0.9 0.7 2.4 1.6 Total selling, general and administrative expenses - Affiliates $ 4.3 $ 4.3 $ 13.5 $ 12.4 (1) ANSAC allocates its expenses to its members using a pro-rata calculation based on sales. Cost of products sold includes freight costs charged by ANSAC. When we elect to use ANSAC to provide freight services for our other non-ANSAC international sales, ANSAC separately and directly charges the Partnership for such services. For the three months ended September 30, 2018 and 2017 , these costs were zero and $3.2 million , respectively, and zero and $16.8 million for the nine months ended September 30, 2018 and 2017 , respectively. The decrease in freight costs charged by ANSAC was due to a decrease in non-ANSAC international sales, to CIDT, during the nine months ended September 30, 2018 compared to 2017 . There were no sales to CIDT during the nine months ended September 30, 2018 , as the previous contract concluded in the 2017 year. Net sales to affiliates were as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 ANSAC $ 63.4 $ 60.7 $ 178.9 $ 153.6 CIDT — 13.9 — 70.1 Total $ 63.4 $ 74.6 $ 178.9 $ 223.7 The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of September 30, December 31, September 30, December 31, (In millions) Accounts receivable from affiliates Due to affiliates ANSAC $ 44.7 $ 57.7 $ 1.1 $ 1.3 CIDT 7.0 32.9 — — Ciner Corp 12.6 7.7 1.7 1.7 Total $ 64.3 $ 98.3 $ 2.8 $ 3.0 WE Soda and Ciner Enterprises Facilities Agreement On August 1, 2018, Ciner Enterprises, the entity that indirectly owns and controls our General Partner, refinanced its existing credit agreement and entered into a new facilities agreement, to which WE Soda and Ciner Enterprises (as borrowers), and KEW Soda, WE Soda, certain related parties and Ciner Enterprises, Ciner Holdings and Ciner Corp (as original guarantors and together with the borrowers, the “Ciner obligors”), are parties (as amended and restated or otherwise modified, the “Facilities Agreement”), and certain related finance documents. The Facilities Agreement expires on August 1, 2025. Even though neither the Partnership nor Ciner Wyoming is a party or a guarantor under the Facilities Agreement, while any amounts are outstanding under the Facilities Agreement we will be indirectly affected by certain affirmative and restrictive covenants that apply to WE Soda and its subsidiaries (which include us). Besides the customary covenants and restrictions, the Facilities Agreement includes provisions that, without a waiver or amendment approved by lenders whose commitments are more than 66-2/3% of the total commitments under the Facilities Agreement to undertake such action, would (i) prevent transactions with our affiliates that could reasonably be expected to materially and adversely affect the interests of certain finance parties, (ii) restrict the ability to amend our limited partnership agreement or the General Partner’s limited liability company agreement or our other constituency documents if such amendment could reasonably be expected to materially and adversely affect the interests of the lenders to the Facilities Agreement; and (iii) prevent actions that enable certain restrictions or prohibitions on our ability to upstream cash (including via distributions) to the borrowers under the Facilities Agreement. In addition, while the General Partner’s interest is not subject to a lien under the Facilities Agreement, Ciner Enterprises’ ownership in Ciner Holdings, which directly owns the General Partner, is subject to a lien under the Facilities Agreement, which enables the lenders under the Facilities Agreement to foreclose on such collateral and take control of the General Partner if any of WE Soda or KEW Soda or certain of their related parties, or Ciner Enterprises, Ciner Corp or Ciner Holdings is unable to satisfy its respective obligations under the Facilities Agreement.

MAJOR CUSTOMERS AND SEGMENT REP

MAJOR CUSTOMERS AND SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2018
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 are as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Domestic $ 60.0 $ 47.9 $ 175.6 $ 145.1 International ANSAC 63.4 60.7 178.9 153.6 CIDT — 13.9 — 70.1 Total international 63.4 74.6 178.9 223.7 Total net sales $ 123.4 $ 122.5 $ 354.5 $ 368.8

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2018
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 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 derivative financial instruments are measured at their fair value 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 interest rate swap contracts, designated as cash flow hedges, to mitigate our exposure to possible increases in interest rates. The swap contracts consist of four individual $12.5 million swaps with an aggregate notional value of $50.0 million at September 30, 2018 and have various maturities through 2022. Our previous interest rate swap contracts, with an aggregate notional value of $70.0 million as of December 31, 2017 , expired on July 18, 2018. We enter into natural gas forward contracts, designated 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 2023 . These contracts had an aggregate notional value of $41.0 million and $37.0 million at September 30, 2018 and December 31, 2017 , respectively. The following table presents the fair value of derivative assets and liability derivatives and the respective locations on our unaudited condensed consolidated balance sheets as of September 30, 2018 and December 31, 2017 : Assets Liabilities September 30, December 31, September 30, December 31, (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 Other current assets $ 0.1 Other current assets $ — $ — $ — Natural gas forward contracts - current — — Accrued Expenses 2.6 Accrued Expenses 1.9 Natural gas forward contracts - non-current — — Other non-current liabilities 6.1 Other non-current liabilities 5.3 Total derivatives designated as hedging instruments $ 0.1 $ — $ 8.7 $ 7.2 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 4 “Debt” for additional information on our debt arrangements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On November 1, 2018 , the members of the Board of Managers of Ciner Wyoming LLC, approved a cash distribution to the members of Ciner Wyoming in the aggregate amount of $20.0 million . This distribution is payable on November 15, 2018 . On October 25, 2018 , the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the third quarter of 2018 of $0.5670 per unit will be paid on November 20, 2018 to unitholders of record on November 5, 2018 . On October 1, 2018 the Partnership fully extinguished the $11.4 million 2018 Variable Rate Demand Revenue Bonds due on that day. The Bonds were paid in full, including all accrued interest and without penalties.

CORPORATE STRUCTURE AND SUMMA_2

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All our soda ash processed is currently sold to various domestic and international customers including ANSAC which is an affiliate for export sales. During 2018, there were no sales to CIDT, an affiliate for export sales, as the previous contract concluded in the 2017 year. All mining and processing activities of Ciner Wyoming take place in one facility located in the Green River Basin of Wyoming.
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements 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 results of operations for the nine month period ended September 30, 2018 and 2017 are not necessarily indicative of the operating results for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2017 (the “ 2017 Annual Report”). As of January 1, 2018, we have adopted the guidance outlined in Accounting Standards Codification 606, Revenue from Contracts with Customers. For further information on the Partnership’s adoption of this standard, refer to “Recently Issued Accounting Pronouncements” below as well as Footnote 6. There have been no other material changes in the significant accounting policies followed by us during the nine month period ended September 30, 2018 from those disclosed in the 2017 Annual Report.
Non-controlling Interests	Non-controlling interests NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Ciner Wyoming.
Use of Estimates	Use of Estimates The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Subsequent Events	Subsequent Events We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements and Regulatory Changes	Recently Issued Accounting Pronouncements and Regulatory Changes On May 28, 2014 the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Codification (“ASC”) 606, 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. The Partnership has applied the provisions of this ASC and notes that our adoption of ASC 606 does not materially change the amount or timing of revenues recognized by us, nor does it materially affect our financial position. The majority of our revenues generated are recognized upon delivery and transfer of title to the product to our customers. The time at which delivery and transfer of title occurs, for the majority of our contracts with customers, is the point when the product leaves our facility, thereby rendering our performance obligation fulfilled. Additionally, the Partnership has made an accounting policy election to account for shipping and handling activities as fulfillment costs. The Partnership adopted this ASC effective January 1, 2018, as permitted by the ASC, using the modified retrospective method and we have not made any adjustment to opening retained earnings. In February 2016, the FASB issued ASU 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. In July 2018, the FASB amended the updated guidance on leases that was issued in February 2016 and provided an additional transition method with which to adopt the updated guidance. Under the additional transition method, entities may elect to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the year of adoption. Consequently, if this transition method is elected, an entity’s reporting for the comparative periods prior to adoption presented in the financial statements would continue to be in accordance with current lease guidance. The Partnership expects to adopt the updated guidance on January 1, 2019, using the additional transition method described above and while the Partnership is currently in the process of evaluating the impact of the pronouncement on the Partnership’s financial statements, management believes that the impact to its financial statements will primarily be related to its rail cars which are leased from third parties by Ciner Corp and allocated to the Partnership. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (ASC Topic 815) – Targeted Improvements to Accounting for Hedging Activities. This ASU aims to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. In addition, this ASU makes certain targeted improvements to simplify the application of the existing hedge accounting guidance. This ASU is effective for us beginning in the first quarter of 2019, with early application permitted. The Partnership will adopt this ASU effective January 1, 2019 and does not expect a material impact to the Partnership’s consolidated financial statements. In May 2017, the FASB issued ASU 2017-09–Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The Partnership adopted this ASU effective January 1, 2018 and there is no material impact to the Partnership’s consolidated financial statements. On June 28, 2018, the Securities and Exchange Commission (“SEC”) adopted amendments (which became effective on September 10, 2018) to the definition of a smaller reporting company (“SRC”). Under the new ruling, certain registrants meet the criteria for being classified as an SRC with less than $250 million in public float as of the last business day of their most recently completed second fiscal quarter (previous threshold was $75 million) or with no public float or public float of less than $700 million, and annual revenues of less than $100 million in the most recently completed fiscal year. Qualifying for SRC classification enables issuers to take advantage of scaled disclosure requirements. The Partnership is currently reviewing the revised definition and evaluating the potential impact that this directive will have on future filings. In August 2018, the FASB issued ASU 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans (ASC Topic 715): Disclosure changes in Accounting for Defined Benefit Plans. The amendments in this Update modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. This ASU is effective for fiscal years ending after December 31, 2020, with early application permitted. The Partnership will adopt this ASU effective January 1, 2021 and is currently evaluating the potential impact that this will have on the Partnership’s consolidated financial statements.

NET INCOME PER UNIT AND CASH _2

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Calculation of Net Income Per Unit	The net income attributable to limited partner unitholders and the weighted average units for calculating basic and diluted net income per limited partner units were as follows: Three Months Ended Nine Months Ended (In millions, except per unit data) 2018 2017 2018 2017 Numerator: Net income attributable to Ciner Resources LP $ 9.0 $ 9.2 $ 35.9 $ 28.3 Less: General partner’s interest in net income 0.3 0.2 0.8 0.6 Total limited partners’ interest in net income $ 8.7 $ 9.0 $ 35.1 $ 27.7 Denominator: Weighted average limited parter units outstanding: Weighted average limited partner units outstanding 19.7 19.7 19.7 19.7 Net income per limited partner units: Net income per limited partner units (basic and diluted) $ 0.44 $ 0.46 $ 1.78 $ 1.41
Calculation of Limited Partners' Interest in Net Income	The calculation of limited partners’ interest in net income is as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Net income attributable to common unitholders: Distributions (1) $ 11.2 $ 11.2 $ 33.4 $ 33.4 Undistributed earnings (Distributions in excess) of net income (2.5 ) (2.2 ) 1.7 (5.7 ) Common unitholders’ interest in net income $ 8.7 $ 9.0 $ 35.1 $ 27.7 (1) Distributions declared per unit for the period $ 0.5670 $ 0.5670 $ 1.701 $ 1.701
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 its 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 IDRs 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 %

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following: As of (In millions) September 30, December 31, Raw materials $ 10.2 $ 10.1 Finished goods 4.1 3.2 Stores inventory 5.9 6.5 Total $ 20.2 $ 19.8

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Components of Long-term Debt	Long-term debt consisted of the following: As of (In millions) September 30, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 1.66% at September 30, 2018 and 1.82% at December 31, 2017 $ 11.4 $ 11.4 Ciner Wyoming Credit Facility, unsecured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 3.68% at September 30, 2018 and 3.08% at December 31, 2017 99.5 138.0 Total debt 110.9 149.4 Current portion of long-term debt 11.4 11.4 Total long-term debt $ 99.5 $ 138.0
Aggregate Maturities on Long-term Debt	Aggregate maturities required on long-term debt at September 30, 2018 are due in future years as follows: (In millions) Amount 2018 $ 11.4 2019, 2020, 2021 — 2022 99.5 Total $ 110.9

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Other Non-current Liabilities	Other non-current liabilities consisted of the following: As of (In millions) September 30, December 31, Reclamation reserve $ 5.3 $ 5.1 Derivative instruments and hedges, fair value liabilities 6.1 5.3 Total $ 11.4 $ 10.4
Reconciliation of Partnership's Reclamation Reserve Liability	A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) September 30, December 31, Beginning reclamation reserve balance $ 5.1 $ 5.5 Accretion expense 0.2 0.3 Reclamation adjustments (1) — (0.7 ) Ending reclamation reserve balance $ 5.3 $ 5.1 (1) The reclamation adjustments are primarily a result of changes in the self-bond agreement with the Wyoming Department of Environmental Quality. See Note 10. “Commitments and Contingencies” for additional information on our reclamation reserve.

EQUITY - BASED COMPENSATION (Ta

EQUITY - BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Time Restricted Unit Award Activity	The following table presents a summary of activity on the Time Restricted Unit Awards: Nine Months Ended Nine Months Ended (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 period 94,791 $ 27.22 39,170 $ 22.50 Granted 37,914 26.13 80,370 28.41 Vested (42,989 ) 25.73 (13,055 ) 22.50 Forfeited (396 ) 28.46 (11,694 ) 24.90 Unvested at the end of the period 89,320 $ 27.46 94,791 $ 27.22 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units.
Schedule of Time Restricted Performance Unit Award Activity	The following table presents a summary of activity on the TR Performance Unit Awards: Nine Months Ended Nine Months Ended (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 period 26,177 $ 42.93 5,787 $ 43.93 Granted 33,994 41.52 48,574 42.76 Forfeited — — (1,021 ) 43.93 Unvested at the end of the period 60,171 $ 42.14 53,340 $ 42.86 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units.
Schedule of Unrecognized Compensation Expense for Unvested Awards	A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following: Nine Months Ended Nine Months Ended Unrecognized Compensation Expense (In millions) Weighted Average to be Recognized (In years) Unrecognized Compensation Expense (In millions) Weighted Average to be Recognized (In years) Time-based units $ 1.9 1.88 $ 2.0 2.31 Performance-based units 1.7 2.02 0.9 2.14 Total $ 3.6 $ 2.9

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	Amounts recorded in accumulated other comprehensive loss as of September 30, 2018 and December 31, 2017 , and changes within the period, consisted of the following: (In millions) Gains and (Losses) on Cash Flow Hedges Balance at December 31, 2017 $ (3.7 ) Other comprehensive loss before reclassification (1.7 ) Amounts reclassified from accumulated other comprehensive loss 0.9 Net current period other comprehensive loss (0.8 ) Balance at September 30, 2018 $ (4.5 )
Components of Other Comprehensive Income/(Loss)	The components of other comprehensive income/(loss) consisted of the following: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Unrealized gain (loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ 0.1 $ 0.1 $ 0.3 Mark to market adjustment on natural gas forward contracts 1.7 (0.6 ) (1.6 ) (3.2 ) Loss (gain) on derivative financial instruments $ 1.7 $ (0.5 ) $ (1.5 ) $ (2.9 )
Schedule of Reclassifications Out of Other Comprehensive Loss, Attributable to Ciner Resources	The components of other comprehensive loss, attributable to Ciner Resources, that have been reclassified consisted of the following: Three Months Ended Nine Months Ended Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2018 2017 2018 2017 Details about other comprehensive loss components: Gains and losses on cash flow hedges: Interest rate swap contracts $ — $ 0.1 $ — $ 0.2 Interest expense Natural gas forward contracts 0.2 0.1 0.9 0.3 Cost of products sold Total reclassifications for the period $ 0.2 $ 0.2 $ 0.9 $ 0.5

AGREEMENTS AND TRANSACTIONS W_2

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	9 Months Ended
	Sep. 30, 2018
Costs Charged by Affiliates
Related Party Transaction [Line Items]
Schedule of Transactions with Affiliates	The total costs described above charged to the Partnership by affiliates for each period presented were as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Ciner Corp $ 3.4 $ 3.6 $ 11.1 $ 10.8 ANSAC (1) 0.9 0.7 2.4 1.6 Total selling, general and administrative expenses - Affiliates $ 4.3 $ 4.3 $ 13.5 $ 12.4 (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: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 ANSAC $ 63.4 $ 60.7 $ 178.9 $ 153.6 CIDT — 13.9 — 70.1 Total $ 63.4 $ 74.6 $ 178.9 $ 223.7
Receivables and Payables with Affiliates
Related Party Transaction [Line Items]
Schedule of Transactions with Affiliates	The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of September 30, December 31, September 30, December 31, (In millions) Accounts receivable from affiliates Due to affiliates ANSAC $ 44.7 $ 57.7 $ 1.1 $ 1.3 CIDT 7.0 32.9 — — Ciner Corp 12.6 7.7 1.7 1.7 Total $ 64.3 $ 98.3 $ 2.8 $ 3.0

MAJOR CUSTOMERS AND SEGMENT R_2

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Net Sales By Geographic Area	The net sales by geographic area are as follows: Three Months Ended Nine Months Ended (In millions) 2018 2017 2018 2017 Domestic $ 60.0 $ 47.9 $ 175.6 $ 145.1 International ANSAC 63.4 60.7 178.9 153.6 CIDT — 13.9 — 70.1 Total international 63.4 74.6 178.9 223.7 Total net sales $ 123.4 $ 122.5 $ 354.5 $ 368.8

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Derivative Assets and Liabilities	The following table presents the fair value of derivative assets and liability derivatives and the respective locations on our unaudited condensed consolidated balance sheets as of September 30, 2018 and December 31, 2017 : Assets Liabilities September 30, December 31, September 30, December 31, (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 Other current assets $ 0.1 Other current assets $ — $ — $ — Natural gas forward contracts - current — — Accrued Expenses 2.6 Accrued Expenses 1.9 Natural gas forward contracts - non-current — — Other non-current liabilities 6.1 Other non-current liabilities 5.3 Total derivatives designated as hedging instruments $ 0.1 $ — $ 8.7 $ 7.2

CORPORATE STRUCTURE AND SUMMA_3

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Ciner Wyoming	Sep. 30, 2018
Noncontrolling Interest [Line Items]
Membership interest	51.00%
Membership interest attributable to noncontrolling interest	49.00%

NET INCOME PER UNIT AND CASH _3

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net income attributable to Ciner Resources LP	$ 9	$ 9.2	$ 35.9	$ 28.3
Less: General partner’s interest in net income	0.3	0.2	0.8	0.6
Total limited partners’ interest in net income	$ 8.7	$ 9	$ 35.1	$ 27.7
Weighted average limited parter units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	19.7	19.7	19.7
Net income per limited partner units:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.44	$ 0.46	$ 1.78	$ 1.41
Total limited partners’ interest in net income	$ 8.7	$ 9	$ 35.1	$ 27.7
Distributions declared per unit for the period (dollars per share)	$ 0.5670	$ 0.5670	$ 1.7010	$ 1.701
Common unit
Numerator:
Total limited partners’ interest in net income	$ 8.7	$ 9	$ 35.1	$ 27.7
Weighted average limited parter units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	19.7	19.7	19.7
Net income per limited partner units:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.44	$ 0.46	$ 1.78	$ 1.41
Distributions	$ 11.2	$ 11.2	$ 33.4	$ 33.4
Undistributed earnings (Distributions in excess) of net income	(2.5)	(2.2)	1.7	(5.7)
Total limited partners’ interest in net income	$ 8.7	$ 9	$ 35.1	$ 27.7

NET INCOME PER UNIT AND CASH _4

NET INCOME PER UNIT AND CASH DISTRIBUTION - Narrative (Details) - $ / shares	Oct. 25, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Distributions declared per unit for the period (dollars per share)		$ 0.5670	$ 0.5670	$ 1.7010	$ 1.701
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				13.00%
Third Target Distribution | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus				23.00%
Thereafter | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus				48.00%
Subsequent Event
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Distributions declared per unit for the period (dollars per share)	$ 0.567000

NET INCOME PER UNIT AND CASH _5

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)	9 Months Ended
	Sep. 30, 2018$ / shares
Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (dollars per share)	$ 0.5000
First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (dollars per share)	0.5000
Maximum quarterly distribution target levels (dollars per share)	0.5750
Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (dollars per share)	0.5750
Maximum quarterly distribution target levels (dollars per share)	0.6250
Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (dollars per share)	0.6250
Maximum quarterly distribution target levels (dollars per share)	0.7500
Thereafter
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (dollars per share)	$ 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%

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 10.2	$ 10.1
Finished goods	4.1	3.2
Stores inventory	5.9	6.5
Total	$ 20.2	$ 19.8

DEBT - Components of long-term

DEBT - Components of long-term debt (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Debt
Total debt	$ 110.9	$ 149.4
Current portion of long-term debt	11.4	11.4
Total long-term debt	$ 99.5	$ 138
Variable Rate Demand Revenue Bonds
Debt
Interest rate (as a percent)	1.66%	1.82%
Total debt	$ 11.4	$ 11.4
Ciner Wyoming Credit Facility | Line of Credit | Revolving credit facility
Debt
Interest rate (as a percent)	3.68%	3.08%
Total debt	$ 99.5	$ 138

DEBT - Narrative (Details)

DEBT - Narrative (Details) - Ciner Wyoming Credit Facility - Line of Credit - Ciner Wyoming LLC - Revolving credit facility	Aug. 01, 2017USD ($)
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 225,000,000
Leverage ratio	3
Interest coverage ratio	3
Federal funds rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%

DEBT - Maturities of long-term

DEBT - Maturities of long-term debt (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2,018	$ 11.4
2019, 2020, 2021	0
2,022	99.5
Total debt	$ 110.9	$ 149.4

OTHER NON-CURRENT LIABILITIES_2

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2017
Asset Retirement Obligation Disclosure [Abstract]
Reclamation reserve	$ 5.1	$ 5.5	$ 5.3	$ 5.1
Derivative instruments and hedges, fair value liabilities			6.1	5.3
Total			$ 11.4	$ 10.4
Reclamation reserve
Beginning reclamation reserve balance	5.1	5.5
Accretion expense	0.2	0.3
Reclamation adjustments	0	(0.7)
Ending reclamation reserve balance	$ 5.3	$ 5.1

REVENUE (Details)

REVENUE (Details)	9 Months Ended
	Sep. 30, 2018USD ($)segment	Jan. 01, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Number of operating segments | segment	1
Contract assets	$ 0	$ 0
Contract liabilities	$ 0	$ 0

EMPLOYEE COMPENSATION (Details)

EMPLOYEE COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Average compensation period			60 months
Period of last service			120 months
Retirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net unfunded liability	$ 54.3		$ 54.3		$ 57.4
Net periodic pension cost	0.1	$ 0.1	0.3	$ 1
Decrease in pension costs			0.7
Savings Plan
Defined Benefit Plan Disclosure [Line Items]
Contributions made by employer	0.6	0.8	2.4	3.3
Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Net unfunded liability	8.6		8.6		$ 11.5
Net periodic pension cost	$ (0.8)	$ (0.6)	$ (2.2)	$ (2.1)

EQUITY - BASED COMPENSATION - N

EQUITY - BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common units available under plan (shares)	700,000
Number of common units granted and fully vested (shares)	6,807	7,887
Director - non employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (dollars per share)	$ 27.55	$ 27.53
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (dollars per share)	$ 25.73	$ 22.50
Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
TR Performance Unit Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Payout range	0.00%
TR Performance Unit Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Payout range	200.00%
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 0.2	$ 0.2

EQUITY - BASED COMPENSATION - S

EQUITY - BASED COMPENSATION - Schedule of Restricted Unit Award Activity (Details) - Restricted Stock Units (RSUs) - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Number of Units
Unvested at the beginning of period (shares)	94,791	39,170
Granted (shares)	37,914	80,370
Vested (shares)	(42,989)	(13,055)
Forfeited (shares)	(396)	(11,694)
Unvested at the end of the period (shares)	89,320	94,791
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (dollars per share)	$ 27.22	$ 22.50
Granted (dollars per share)	26.13	28.41
Vested (dollars per share)	25.73	22.50
Forfeited (dollars per share)	28.46	24.90
Unvested at the end of the period (dollars per share)	$ 27.46	$ 27.22

EQUITY - BASED COMPENSATION -_2

EQUITY - BASED COMPENSATION - Schedule of Total Return Performance Unit Award Activity (Details) - TR Performance Unit Awards - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Number of Units
Unvested at the beginning of period (shares)	26,177	5,787
Granted (shares)	33,994	48,574
Forfeited (shares)	0	(1,021)
Unvested at the end of the period (shares)	60,171	53,340
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (dollars per share)	$ 42.93	$ 43.93
Granted (dollars per share)	41.52	42.76
Forfeited (dollars per share)	0	43.93
Unvested at the end of the period (dollars per share)	$ 42.14	$ 42.86

EQUITY - BASED COMPENSATION - U

EQUITY - BASED COMPENSATION - Unrecognized Compensation Expense (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 3.6	$ 2.9
Time-Based Units
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 1.9	$ 2
Weighted average to be recognized (in years)	1 year 10 months 16 days	2 years 3 months 21 days
Performance-Based Units
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 1.7	$ 0.9
Weighted average to be recognized (in years)	2 years 9 days	2 years 1 month 22 days

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 248.2	$ 259.2
Amounts reclassified from accumulated other comprehensive loss	$ (0.2)	$ (0.2)	(0.9)	(0.5)
Ending balance	251.1	$ 245.3	251.1	$ 245.3
Gains and (Losses) on Cash Flow Hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(3.7)
Other comprehensive loss before reclassification			(1.7)
Amounts reclassified from accumulated other comprehensive loss			0.9
Net current period other comprehensive loss			(0.8)
Ending balance	$ (4.5)		$ (4.5)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gain (loss) on derivative financial instruments	$ 1.7	$ (0.5)	$ (1.5)	$ (2.9)
Interest Rate Swap Contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gain (loss) on derivative financial instruments	0	0.1	0.1	0.3
Natural Gas Forward Contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gain (loss) on derivative financial instruments	$ 1.7	$ (0.6)	$ (1.6)	$ (3.2)

ACCUMULATED OTHER COMPREHENSI_5

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Reclassifications out of Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	$ 1.3	$ 0.9	$ 3.8	$ 2.6
Cost of products sold	90	88	265.1	268.4
Total reclassifications for the period	0.2	0.2	0.9	0.5
Gains and (Losses) on Cash Flow Hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Total reclassifications for the period			(0.9)
Gains and (Losses) on Cash Flow Hedges | Interest Rate Swap Contracts | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	0	0.1	0	0.2
Gains and (Losses) on Cash Flow Hedges | Natural Gas Forward Contracts | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Cost of products sold	$ 0.2	$ 0.1	$ 0.9	$ 0.3

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	Jun. 28, 2018	Jan. 03, 2017	Sep. 30, 2018	Dec. 31, 2017
Self-bond agreement for reclamation costs
Other Commitments [Line Items]
Off balance sheet commitment			$ 32.9	$ 32.9
Standby Letters of Credit | Ciner Wyoming LLC | Standby Letters of Credit
Other Commitments [Line Items]
Long-term line of credit			11.6	$ 11.6
Ciner Wyoming vs. Rock Springs Royalty Company
Other Commitments [Line Items]
Damages sought		$ 32
Litigation settlement receivable	$ 27.5
Royalty rate	8.00%
Settlement payment			$ 27.5

AGREEMENTS AND TRANSACTIONS W_3

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	$ 4.3	$ 4.3	$ 13.5	$ 12.4
Ciner Corp
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	3.4	3.6	11.1	10.8
ANSAC
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	$ 0.9	$ 0.7	$ 2.4	$ 1.6

AGREEMENTS AND TRANSACTIONS W_4

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Cost of products sold, including freight costs	$ 90,000,000	$ 88,000,000	$ 265,100,000	$ 268,400,000
Ciner IC ve Dis Ticaret Anomin Sirketi
Related Party Transaction [Line Items]
Net sales to affiliates			0
Shipping and Handling | ANSAC
Related Party Transaction [Line Items]
Cost of products sold, including freight costs	$ 0	$ 3,200,000	$ 0	$ 16,800,000

AGREEMENTS AND TRANSACTIONS W_5

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Net sales to affiliates	$ 63.4	$ 74.6	$ 178.9	$ 223.7
ANSAC
Related Party Transaction [Line Items]
Net sales to affiliates	63.4	60.7	178.9	153.6
CIDT
Related Party Transaction [Line Items]
Net sales to affiliates	$ 0	$ 13.9	$ 0	$ 70.1

AGREEMENTS AND TRANSACTIONS W_6

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Accounts receivable from affiliates	$ 64.3	$ 98.3
Due to affiliates	2.8	3
ANSAC
Related Party Transaction [Line Items]
Accounts receivable from affiliates	44.7	57.7
Due to affiliates	1.1	1.3
CIDT
Related Party Transaction [Line Items]
Accounts receivable from affiliates	7	32.9
Due to affiliates	0	0
Ciner Corp
Related Party Transaction [Line Items]
Accounts receivable from affiliates	12.6	7.7
Due to affiliates	$ 1.7	$ 1.7

MAJOR CUSTOMERS AND SEGMENT R_3

MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details)	9 Months Ended
	Sep. 30, 2018segment
Segment Reporting [Abstract]
Number of operating segments	1

MAJOR CUSTOMERS AND SEGMENT R_4

MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Sales by geographical area
Revenue by major product line	$ 123.4	$ 122.5	$ 354.5	$ 368.8
Domestic
Sales by geographical area
Revenue by major product line	60	47.9	175.6	145.1
International
Sales by geographical area
Revenue by major product line	63.4	74.6	178.9	223.7
International | ANSAC
Sales by geographical area
Revenue by major product line	63.4	60.7	178.9	153.6
International | CIDT
Sales by geographical area
Revenue by major product line	$ 0	$ 13.9	$ 0	$ 70.1

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)	Sep. 30, 2018USD ($)swap	Dec. 31, 2017USD ($)
Interest Rate Swap Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of swap contracts | swap	4
Interest Rate Swap Contracts | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value		$ 70,000,000
Natural Gas Forward Contracts | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	$ 41,000,000	$ 37,000,000
Designated as Hedging Instrument | Cash Flow Hedging | Interest Rate Swap Contracts | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	12,500,000
Derivative aggregate notional value	$ 50,000,000

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Derivative Assets and Liability (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivatives designated as hedging instruments	$ 0.1	$ 0
Total derivatives designated as hedging instruments	8.7	7.2
Other current assets | Interest Rate Swap Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset, current	0.1	0
Accrued Expenses | Natural Gas Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, current	2.6	1.9
Other non-current liabilities | Natural Gas Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, noncurrent	$ 6.1	$ 5.3

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 01, 2018	Oct. 25, 2018	Oct. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Subsequent Event [Line Items]
Distributions declared per unit for the period (dollars per share)				$ 0.5670	$ 0.5670	$ 1.7010	$ 1.701
Subsequent Event
Subsequent Event [Line Items]
Cash distribution approved	$ 20
Distributions declared per unit for the period (dollars per share)		$ 0.567000
Variable Rate Demand Revenue Bonds | Subsequent Event
Subsequent Event [Line Items]
Extinguishment of debt			$ 11.4