XML 16 R70.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUPPLEMENTAL CONSOLIDATING FINANCIAL INFORMATION - Supplemental Consolidating Balance Sheet Information (Detail) (USD $)
In Thousands, unless otherwise specified
Mar. 31, 2013
Dec. 31, 2012
Mar. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Current assets:          
Cash and cash equivalents $ 40,852 $ 31,610 $ 50,107 $ 30,783 $ 30,783
Receivables:          
Trade 60,218 60,037      
Contractual third-party reclamation receivables 10,540 10,207      
Intercompany receivable/payable 0 0      
Other 2,968 3,220      
Total receivables 73,726 73,464      
Inventories 40,421 37,734      
Other current assets 20,133 16,504      
Total current assets 175,132 159,312      
Property, plant and equipment:          
Land and mineral rights 264,489 261,741      
Plant and equipment 638,903 635,720      
Gross property, plant and equipment 903,392 897,461      
Less accumulated depreciation, depletion and amortization 399,344 384,621      
Net property, plant and equipment 504,048 512,840      
Advanced coal royalties 4,262 4,316      
Reclamation deposits 73,100 72,718      
Restricted investments and bond collateral 87,636 87,209      
Contractual third-party reclamation receivables 84,089 84,158      
Intangible assets 2,784 3,203      
Investment in subsidiaries 0 0      
Other assets 11,964 12,359      
Total Assets 943,015 936,115 955,002    
Current liabilities          
Current installments of long-term debt 23,294 23,791      
Accounts payable and accrued expenses:          
Trade 57,294 52,093      
Production taxes 38,154 33,228      
Workers' compensation 815 820      
Postretirement medical benefits 14,068 14,068      
SERP 390 390      
Deferred revenue 15,385 12,822      
Asset retirement obligations 23,154 22,238 16,050    
Other current liabilities 5,528 11,462      
Total current liabilities 178,082 170,912      
Long-term debt, less current installments 332,992 337,198      
Workers' compensation, less current portion 8,524 8,710      
Excess of black lung benefit obligation over trust assets 8,439 8,356      
Postretirement medical benefits, less current portion 320,759 319,775      
Pension and SERP obligations, less current portion 54,251 54,250      
Deferred revenue, less current portion 54,488 56,891      
Asset retirement obligations, less current portion 240,335 241,609 242,646    
Intangible liabilities 6,370 6,625      
Other liabilities 25,305 18,020      
Intercompany receivable/payable 0 0      
Total liabilities 1,229,545 1,222,346      
Shareholders' deficit:          
Preferred stock 160 160      
Common stock 35,912 35,502      
Other paid-in capital 132,828 130,852      
Accumulated other comprehensive loss (146,603) (148,345)      
Accumulated earnings (deficit) (292,452) (289,727)      
Total Westmoreland Coal Company shareholders' deficit (270,155) (271,558)      
Noncontrolling interest (16,375) (14,673)      
Total equity (deficit) (286,530) (286,231)      
Total Liabilities and Shareholders' Deficit 943,015 936,115      
Parent/ Issuer
         
Current assets:          
Cash and cash equivalents 10,971 14,836 32,394 26,141  
Receivables:          
Trade 0 0      
Contractual third-party reclamation receivables 0 0      
Intercompany receivable/payable (5,940) (8,002)      
Other 28 77      
Total receivables (5,912) (7,925)      
Inventories 0 0      
Other current assets 6,249 739      
Total current assets 11,308 7,650      
Property, plant and equipment:          
Land and mineral rights 0 0      
Plant and equipment 3,443 3,198      
Gross property, plant and equipment 3,443 3,198      
Less accumulated depreciation, depletion and amortization 2,457 (2,364)      
Net property, plant and equipment 986 834      
Advanced coal royalties 0 0      
Reclamation deposits 0 0      
Restricted investments and bond collateral 15,581 15,183      
Contractual third-party reclamation receivables 0 0      
Intangible assets 0 0      
Investment in subsidiaries 241,373 248,565      
Other assets 9,878 10,267      
Total Assets 279,126 282,499      
Current liabilities          
Current installments of long-term debt (1,594) (1,548)      
Accounts payable and accrued expenses:          
Trade 3,369 4,707      
Production taxes 0 0      
Workers' compensation 815 820      
Postretirement medical benefits 12,494 12,494      
SERP 390 390      
Deferred revenue 0 0      
Asset retirement obligations 0 0      
Other current liabilities 4,537 11,312      
Total current liabilities 20,011 28,175      
Long-term debt, less current installments 245,878 245,456      
Workers' compensation, less current portion 8,524 8,710      
Excess of black lung benefit obligation over trust assets 8,439 8,356      
Postretirement medical benefits, less current portion 223,448 224,336      
Pension and SERP obligations, less current portion 29,043 29,265      
Deferred revenue, less current portion 0 0      
Asset retirement obligations, less current portion 0 0      
Intangible liabilities 0 0      
Other liabilities 6,030 701      
Intercompany receivable/payable 24,281 23,731      
Total liabilities 565,654 568,730      
Shareholders' deficit:          
Preferred stock 160 160      
Common stock 35,912 35,502      
Other paid-in capital 132,828 130,852      
Accumulated other comprehensive loss (146,603) (148,345)      
Accumulated earnings (deficit) (292,450) (289,727)      
Total Westmoreland Coal Company shareholders' deficit (270,153) (271,558)      
Noncontrolling interest (16,375) (14,673)      
Total equity (deficit) (286,528) (286,231)      
Total Liabilities and Shareholders' Deficit 279,126 282,499      
Co-Issuer
         
Current assets:          
Cash and cash equivalents 4,807 4,545 2,487 6  
Receivables:          
Trade 10,133 13,018      
Contractual third-party reclamation receivables 0 0      
Intercompany receivable/payable 0 0      
Other 0 0      
Total receivables 10,133 13,018      
Inventories 5,228 3,047      
Other current assets 298 298      
Total current assets 20,466 20,908      
Property, plant and equipment:          
Land and mineral rights 1,395 1,395      
Plant and equipment 219,948 219,857      
Gross property, plant and equipment 221,343 221,252      
Less accumulated depreciation, depletion and amortization 64,005 (61,474)      
Net property, plant and equipment 157,338 159,778      
Advanced coal royalties 0 0      
Reclamation deposits 0 0      
Restricted investments and bond collateral 5,993 5,990      
Contractual third-party reclamation receivables 0 0      
Intangible assets 2,513 2,923      
Investment in subsidiaries 0 0      
Other assets 0 0      
Total Assets 186,310 189,599      
Current liabilities          
Current installments of long-term debt 0 0      
Accounts payable and accrued expenses:          
Trade 10,955 4,978      
Production taxes 407 3      
Workers' compensation 0 0      
Postretirement medical benefits 0 0      
SERP 0 0      
Deferred revenue 9,105 8,788      
Asset retirement obligations 0 0      
Other current liabilities 0 0      
Total current liabilities 20,467 13,769      
Long-term debt, less current installments 0 0      
Workers' compensation, less current portion 0 0      
Excess of black lung benefit obligation over trust assets 0 0      
Postretirement medical benefits, less current portion 0 0      
Pension and SERP obligations, less current portion 287 289      
Deferred revenue, less current portion 47,995 50,239      
Asset retirement obligations, less current portion 847 829      
Intangible liabilities 6,370 6,625      
Other liabilities 0 0      
Intercompany receivable/payable 0 0      
Total liabilities 75,966 71,751      
Shareholders' deficit:          
Preferred stock 0 0      
Common stock 5 5      
Other paid-in capital 52,813 52,807      
Accumulated other comprehensive loss (366) (372)      
Accumulated earnings (deficit) 57,892 65,408      
Total Westmoreland Coal Company shareholders' deficit 110,344 117,848      
Noncontrolling interest 0 0      
Total equity (deficit) 110,344 117,848      
Total Liabilities and Shareholders' Deficit 186,310 189,599      
Guarantor Subsidiaries
         
Current assets:          
Cash and cash equivalents 6,698 5,362 2,696 143  
Receivables:          
Trade 14,506 13,428      
Contractual third-party reclamation receivables 56 56      
Intercompany receivable/payable 3,944 5,667      
Other 18,195 16,806      
Total receivables 36,701 35,957      
Inventories 17,291 16,538      
Other current assets 8,228 5,550      
Total current assets 68,918 63,407      
Property, plant and equipment:          
Land and mineral rights 94,337 91,741      
Plant and equipment 216,989 215,751      
Gross property, plant and equipment 311,326 307,492      
Less accumulated depreciation, depletion and amortization 113,261 (108,151)      
Net property, plant and equipment 198,065 199,341      
Advanced coal royalties 500 500      
Reclamation deposits 0 0      
Restricted investments and bond collateral 39,233 39,208      
Contractual third-party reclamation receivables 339 327      
Intangible assets 0 0      
Investment in subsidiaries (792) (792)      
Other assets 622 635      
Total Assets 306,885 302,626      
Current liabilities          
Current installments of long-term debt 1,578 1,939      
Accounts payable and accrued expenses:          
Trade 12,710 15,163      
Production taxes 12,332 10,014      
Workers' compensation 0 0      
Postretirement medical benefits 87 87      
SERP 0 0      
Deferred revenue 4,700 2,997      
Asset retirement obligations 3,524 3,519      
Other current liabilities 3 10      
Total current liabilities 34,934 33,729      
Long-term debt, less current installments 2,113 2,473      
Workers' compensation, less current portion 0 0      
Excess of black lung benefit obligation over trust assets 0 0      
Postretirement medical benefits, less current portion 57,459 55,981      
Pension and SERP obligations, less current portion 19,523 19,346      
Deferred revenue, less current portion 0 0      
Asset retirement obligations, less current portion 40,918 40,063      
Intangible liabilities 0 0      
Other liabilities 17,396 15,677      
Intercompany receivable/payable (8,840) (7,972)      
Total liabilities 163,503 159,297      
Shareholders' deficit:          
Preferred stock 0 0      
Common stock 110 110      
Other paid-in capital 94,632 93,456      
Accumulated other comprehensive loss (4,986) (4,987)      
Accumulated earnings (deficit) 53,626 54,750      
Total Westmoreland Coal Company shareholders' deficit 143,382 143,329      
Noncontrolling interest 0 0      
Total equity (deficit) 143,382 143,329      
Total Liabilities and Shareholders' Deficit 306,885 302,626      
Non-Guarantor Subsidiaries
         
Current assets:          
Cash and cash equivalents 18,376 6,867 12,530 4,493  
Receivables:          
Trade 35,579 33,591      
Contractual third-party reclamation receivables 10,484 10,151      
Intercompany receivable/payable (30,992) (30,641)      
Other 1,071 1,182      
Total receivables 16,142 14,283      
Inventories 17,902 18,149      
Other current assets 5,358 9,917      
Total current assets 57,778 49,216      
Property, plant and equipment:          
Land and mineral rights 168,757 168,605      
Plant and equipment 198,523 196,914      
Gross property, plant and equipment 367,280 365,519      
Less accumulated depreciation, depletion and amortization 219,621 (212,632)      
Net property, plant and equipment 147,659 152,887      
Advanced coal royalties 3,762 3,816      
Reclamation deposits 73,100 72,718      
Restricted investments and bond collateral 26,829 26,828      
Contractual third-party reclamation receivables 83,750 83,831      
Intangible assets 271 280      
Investment in subsidiaries 3,770 3,770      
Other assets 3,464 3,457      
Total Assets 400,383 396,803      
Current liabilities          
Current installments of long-term debt 23,310 23,400      
Accounts payable and accrued expenses:          
Trade 46,577 42,085      
Production taxes 25,415 23,211      
Workers' compensation 0 0      
Postretirement medical benefits 1,487 1,487      
SERP 0 0      
Deferred revenue 1,580 1,037      
Asset retirement obligations 19,630 18,719      
Other current liabilities 997 144      
Total current liabilities 118,996 110,083      
Long-term debt, less current installments 87,001 91,269      
Workers' compensation, less current portion 0 0      
Excess of black lung benefit obligation over trust assets 0 0      
Postretirement medical benefits, less current portion 39,852 39,458      
Pension and SERP obligations, less current portion 5,398 5,350      
Deferred revenue, less current portion 6,493 6,652      
Asset retirement obligations, less current portion 198,570 200,717      
Intangible liabilities 0 0      
Other liabilities 1,879 1,642      
Intercompany receivable/payable 17,730 35,787      
Total liabilities 475,919 490,958      
Shareholders' deficit:          
Preferred stock 0 0      
Common stock 132 132      
Other paid-in capital 63,046 62,539      
Accumulated other comprehensive loss (24,087) (24,492)      
Accumulated earnings (deficit) (114,627) (132,334)      
Total Westmoreland Coal Company shareholders' deficit (75,536) (94,155)      
Noncontrolling interest 0 0      
Total equity (deficit) (75,536) (94,155)      
Total Liabilities and Shareholders' Deficit 400,383 396,803      
Consolidating Adjustments
         
Current assets:          
Cash and cash equivalents 0 0 0 0  
Receivables:          
Trade 0 0      
Contractual third-party reclamation receivables 0 0      
Intercompany receivable/payable 32,988 32,976      
Other (16,326) (14,845)      
Total receivables 16,662 18,131      
Inventories 0 0      
Other current assets 0 0      
Total current assets 16,662 18,131      
Property, plant and equipment:          
Land and mineral rights 0 0      
Plant and equipment 0 0      
Gross property, plant and equipment 0 0      
Less accumulated depreciation, depletion and amortization 0 0      
Net property, plant and equipment 0 0      
Advanced coal royalties 0 0      
Reclamation deposits 0 0      
Restricted investments and bond collateral 0 0      
Contractual third-party reclamation receivables 0 0      
Intangible assets 0 0      
Investment in subsidiaries (244,351) (251,543)      
Other assets (2,000) (2,000)      
Total Assets (229,689) (235,412)      
Current liabilities          
Current installments of long-term debt 0 0      
Accounts payable and accrued expenses:          
Trade (16,317) (14,840)      
Production taxes 0 0      
Workers' compensation 0 0      
Postretirement medical benefits 0 0      
SERP 0 0      
Deferred revenue 0 0      
Asset retirement obligations 0 0      
Other current liabilities (9) (4)      
Total current liabilities (16,326) (14,844)      
Long-term debt, less current installments (2,000) (2,000)      
Workers' compensation, less current portion 0 0      
Excess of black lung benefit obligation over trust assets 0 0      
Postretirement medical benefits, less current portion 0 0      
Pension and SERP obligations, less current portion 0 0      
Deferred revenue, less current portion 0 0      
Asset retirement obligations, less current portion 0 0      
Intangible liabilities 0 0      
Other liabilities 0 0      
Intercompany receivable/payable (33,171) (51,546)      
Total liabilities (51,497) (68,390)      
Shareholders' deficit:          
Preferred stock 0 0      
Common stock (247) (247)      
Other paid-in capital (210,491) (208,802)      
Accumulated other comprehensive loss 29,439 29,851      
Accumulated earnings (deficit) 3,107 12,176      
Total Westmoreland Coal Company shareholders' deficit (178,192) (167,022)      
Noncontrolling interest 0 0      
Total equity (deficit) (178,192) (167,022)      
Total Liabilities and Shareholders' Deficit $ (229,689) $ (235,412)