BASIS OF PRESENTATION	9 Months Ended
Sep. 30, 2013
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include accounts of Westmoreland Coal Company, or the Company, or Parent, and its subsidiaries and controlled entities. The Company’s current principal activities, all conducted within the United States, are the production and sale of coal from its mines in Montana, Wyoming, North Dakota and Texas, and the ownership of the Roanoke Valley power plants, or ROVA, in North Carolina. The Company’s activities are primarily conducted through wholly owned subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. The Company’s Kemmerer Mine is owned by its subsidiary Westmoreland Kemmerer, Inc., or Kemmerer. The Company’s Absaloka Mine is owned by its subsidiary Westmoreland Resources, Inc., or WRI. The right to mine coal at the Absaloka Mine has been subleased to an affiliated entity whose operations the Company controls. The Beulah, Jewett, Rosebud, and Savage Mines are owned through the Company’s subsidiary Westmoreland Mining LLC, or WML. The Company is subject to two major debt arrangements: (1) $90.0 million senior secured notes at WML that are collateralized by all assets of WML, Westmoreland Savage Corporation, or WSC, Western Energy Company, or WECO, and Dakota Westmoreland Corporation, or DWC; and (2) $251.5 million senior secured notes at the Parent level that are collateralized by the assets of the Parent, WRI, Kemmerer and ROVA. These quarterly consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, or the 2012 Form 10-K. The accounting principles followed by the Company are set forth in the Notes to the Company’s consolidated financial statements in its 2012 Form 10-K. Most of the descriptions of the accounting principles and other footnote disclosures previously made have been omitted in this report so long as the interim information presented is not misleading. On May 30, 2013, WRI amended certain documents pertaining to a series of transactions that were originally entered into in October 2008 in order to enable WRI to take advantage of Indian Coal Production Tax Credits (ICTC) which it had not been able to fully utilize. The ICTC is provided under Section 45(e) of the Internal Revenue Code to producers of coal on Indian lands from facilities placed in service by January 1, 2009, if such coal is sold to unrelated parties. In January, 2013 the ICTC was extended one year to December 31, 2013. WRI's Absaloka Mine operates under a coal mineral lease with the Crow Tribe of Indians in Montana. To more fully realize the value of ICTC, Absaloka Coal, LLC, a variable interest entity consolidated by WRI, sold a 99% membership interest to a large East Coast financial institution (Investor). The Investor's share of Absaloka Coal, LLC's operations is reflected as Net income (loss) attributable to noncontrolling interest. The purpose of the amendments was to modify the contract mining fee mark up and the contingency adjustment and to change the per ton amount that Absaloka Coal, LLC pays Westmoreland Coal Sales Company (a subsidiary of Westmoreland Coal Company), all effective January 1, 2012. The amendments also extended the term of the transactions with the Investor to December 31, 2013 from the original expiration date of October 15, 2013. In October, 2013 the Investor informed the Company they do not expect to extend the ICTC monetization transaction, which will expire on December 31, 2013. Since 2009, the Company has experienced a yearly average of $3.0 million of income and $6.2 million of cash receipts from the ICTC. The Company is currently evaluating alternative options regarding the future monetization of its ICTC, in the event that the IRS extends the ICTC beyond December 31, 2013. The Company received business interruption insurance proceeds for the nine months ended September 30, 2013 due to an explosion and subsequent fire at a customer’s facility. The Company recognizes income as business interruption losses are incurred and reimbursement is virtually assured. The Company reports this income in Other operating income and has recognized $5.0 million and $16.3 million of income for the three and nine months ended September 30, 2013, respectively; and $3.3 million and $11.9 million of income for the three and nine months ended September 30, 2012, respectively. The Company received $6.0 million and $13.4 million of cash proceeds for the three and nine months ended September 30, 2013, respectively. The consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles and require use of management’s estimates. The financial information contained in this Form 10-Q is unaudited, but reflects all adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial information for the periods shown. Such adjustments are of a normal recurring nature. The results of operations for the nine months ended September 30, 2013 are not necessarily indicative of results to be expected for the year ending December 31, 2013. Income Taxes The difference between the statutory income tax rate and the effective income tax rate is due to a change in the valuation allowance.

BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements include accounts of Westmoreland Coal Company, or the Company, or Parent, and its subsidiaries and controlled entities. The Company’s current principal activities, all conducted within the United States, are the production and sale of coal from its mines in Montana, Wyoming, North Dakota and Texas, and the ownership of the Roanoke Valley power plants, or ROVA, in North Carolina. The Company’s activities are primarily conducted through wholly owned subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation.

The Company’s Kemmerer Mine is owned by its subsidiary Westmoreland Kemmerer, Inc., or Kemmerer. The Company’s Absaloka Mine is owned by its subsidiary Westmoreland Resources, Inc., or WRI. The right to mine coal at the Absaloka Mine has been subleased to an affiliated entity whose operations the Company controls. The Beulah, Jewett, Rosebud, and Savage Mines are owned through the Company’s subsidiary Westmoreland Mining LLC, or WML.

The Company is subject to two major debt arrangements: (1) $90.0 million senior secured notes at WML that are collateralized by all assets of WML, Westmoreland Savage Corporation, or WSC, Western Energy Company, or WECO, and Dakota Westmoreland Corporation, or DWC; and (2) $251.5 million senior secured notes at the Parent level that are collateralized by the assets of the Parent, WRI, Kemmerer and ROVA.

These quarterly consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, or the 2012 Form 10-K. The accounting principles followed by the Company are set forth in the Notes to the Company’s consolidated financial statements in its 2012 Form 10-K. Most of the descriptions of the accounting principles and other footnote disclosures previously made have been omitted in this report so long as the interim information presented is not misleading.

On May 30, 2013, WRI amended certain documents pertaining to a series of transactions that were originally entered into in October 2008 in order to enable WRI to take advantage of Indian Coal Production Tax Credits (ICTC) which it had not been able to fully utilize. The ICTC is provided under Section 45(e) of the Internal Revenue Code to producers of coal on Indian lands from facilities placed in service by January 1, 2009, if such coal is sold to unrelated parties. In January, 2013 the ICTC was extended one year to December 31, 2013. WRI's Absaloka Mine operates under a coal mineral lease with the Crow Tribe of Indians in Montana. To more fully realize the value of ICTC, Absaloka Coal, LLC, a variable interest entity consolidated by WRI, sold a 99% membership interest to a large East Coast financial institution (Investor). The Investor's share of Absaloka Coal, LLC's operations is reflected as Net income (loss) attributable to noncontrolling interest. The purpose of the amendments was to modify the contract mining fee mark up and the contingency adjustment and to change the per ton amount that Absaloka Coal, LLC pays Westmoreland Coal Sales Company (a subsidiary of Westmoreland Coal Company), all effective January 1, 2012. The amendments also extended the term of the transactions with the Investor to December 31, 2013 from the original expiration date of October 15, 2013.

In October, 2013 the Investor informed the Company they do not expect to extend the ICTC monetization transaction, which will expire on December 31, 2013. Since 2009, the Company has experienced a yearly average of $3.0 million of income and $6.2 million of cash receipts from the ICTC. The Company is currently evaluating alternative options regarding the future monetization of its ICTC, in the event that the IRS extends the ICTC beyond December 31, 2013.

The Company received business interruption insurance proceeds for the nine months ended September 30, 2013 due to an explosion and subsequent fire at a customer’s facility. The Company recognizes income as business interruption losses are incurred and reimbursement is virtually assured. The Company reports this income in Other operating income and has recognized $5.0 million and $16.3 million of income for the three and nine months ended September 30, 2013, respectively; and $3.3 million and $11.9 million of income for the three and nine months ended September 30, 2012, respectively. The Company received $6.0 million and $13.4 million of cash proceeds for the three and nine months ended September 30, 2013, respectively.

The consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles and require use of management’s estimates. The financial information contained in this Form 10-Q is unaudited, but reflects all adjustments, which are, in the opinion of management, necessary for a fair presentation of the financial information for the periods shown. Such adjustments are of a normal recurring nature. The results of operations for the nine months ended September 30, 2013 are not necessarily indicative of results to be expected for the year ending December 31, 2013.

Income Taxes

The difference between the statutory income tax rate and the effective income tax rate is due to a change in the valuation allowance.