XML 61 R40.htm IDEA: XBRL DOCUMENT v3.8.0.1
Accumulated Other Comprehensive Income (Loss) (Tables)
 12 Months Ended
Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The following items are included in accumulated other comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
Pension,
 
 
 
 
 
 
 
Postretirement
 
 
 
Accumulated
 
 
 
and Other Post-
 
 
 
Other
 
Derivative
 
Employment
 
Available-for-
 
Comprehensive
 
Instruments
 
Benefits
 
Sale Securities
 
Income (Loss)
 
(In thousands)
Predecessor Company
 
 
 
 
 
 
 
January 1, 2016
$
325

 
$
(721
)
 
$
(1,419
)
 
$
(1,815
)
Unrealized gains (losses)
(138
)
 
—

 
701

 
563

Amounts reclassified from accumulated other comprehensive income (loss)
(316
)
 
(1,363
)
 
1,225

 
(454
)
Fresh start accounting adjustment
129

 
2,084

 
(507
)
 
1,706

October 1, 2016
—

 
—

 
—

 
—

Successor Company
 
 
 
 
 
 
 
Unrealized gains (losses)
—

 
24,067

 
387

 
24,454

Amounts reclassified from accumulated other comprehensive income (loss)
—

 
—

 
—

 
—

December 31, 2016
$
—

 
$
24,067

 
$
387

 
$
24,454

Unrealized gains (losses)
497

 
(3,589
)
 
—

 
(3,092
)
Amounts reclassified from accumulated other comprehensive income (loss)
150

 
(758
)
 
(387
)
 
(995
)
December 31, 2017
$
647

 
$
19,720

 
$
—

 
$
20,367
Schedule of comprehensive income reclassifications
The following amounts were reclassified out of accumulated other comprehensive income (loss) during the respective periods:

Details about accumulated
other comprehensive income components
 
Successor
Predecessor
 
Line Item in the
 Consolidated Statement of Operations
 
 
Year Ended December 31, 2017
 
October 2 through December 31, 2016
January 1 through October 1, 2016
 
 
(in thousands)
 
 
 
 
 
 
 
Derivative instruments
 


 




 
 
Coal hedges
 
$
—

 
$
—

$
397

 
Revenues
Interest rate hedges
 
(150
)
 
 
—

 
Interest expense
 
 
—

 
—

(81
)
 
Provision for (benefit from) income taxes
 
 
$
(150
)
 
$
—

$
316

 
Net of tax
 
 
 
 
 
 
 
 
Pension, postretirement and other post-employment benefits
 
 
 
 
 
 
 
Amortization of prior service credits 1
 
$
—

 
$
—

$
7,854

 
 
Amortization of net actuarial gains (losses) 1
 
—

 
—

(6,010
)
 
 
Curtailments
 
(773
)
 
—

—

 
 
Settlements
 
1,531

 
—

—

 
 
 
 
758

 
—

1,844

 
Total before tax
 
 
—

 
—

(481
)
 
Provision for (benefit from) income taxes
 
 
$
758

 
$
—

$
1,363

 
Net of tax
 
 
 
 
 
 
 
 
Available-for-sale securities 2
 
$
387

 
$
—

$
(2,263
)
 
Interest and investment income
 
 
—

 
—

1,038

 
Provision for (benefit from) income taxes
 
 
$
387

 
$
—

$
(1,225
)
 
Net of tax
1 Production-related benefits and workers’ compensation costs are included in costs to produce coal.
2 The gains and losses on sales of available-for-sale-securities are determined on a specific identification basis.