SUPPLEMENTAL CONSOLIDATING FINANCIAL INFORMATION (Tables)

3 Months Ended

Mar. 31, 2014

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Supplemental Consolidating Balance Sheet Information

CONSOLIDATING BALANCE SHEETS

March 31, 2014

(In thousands)

Assets	Parent/ Issuer			Co-Issuer		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current assets:
Cash and cash equivalents	$	28,759		$	4,043	$	8,794	$	20,304		$	—		$	61,900
Receivables:
Trade	—			12,456		22,857		29,402			—			64,715
Contractual third-party reclamation receivables	—			—		44		8,169			—			8,213
Intercompany receivable/payable	(2,263		)	—		3,499		(33,946		)	32,710			—
Other	273			208		244		681			(31		)	1,375
	(1,990		)	12,664		26,644		4,306			32,679			74,303
Inventories	—			1,845		15,133		18,469			—			35,447
Restricted investments and bond collateral	16,900			—		—		—			—			16,900
Other current assets	7,044			425		3,168		6,005			1			16,643
Total current assets	50,713			18,977		53,739		49,084			32,680			205,193
Property, plant and equipment:
Land and mineral rights	—			1,395		104,640		172,163			—			278,198
Plant and equipment	3,966			220,932		245,368		202,923			—			673,189
	3,966			222,327		350,008		375,086			—			951,387
Less accumulated depreciation, depletion and amortization	2,781			74,177		138,718		246,079			(1		)	461,754
Net property, plant and equipment	1,185			148,150		211,290		129,007			1			489,633
Advanced coal royalties	—			—		3,000		4,263			—			7,263
Reclamation deposits	—			—		—		75,315			—			75,315
Restricted investments and bond collateral	469,385			—		36,615		17,483			—			523,483
Contractual third-party reclamation receivables	—			—		302		87,734			—			88,036
Intangible assets	—			871		—		228			—			1,099
Investment in subsidiaries	237,926			—		—		3,770			(241,696		)	—
Other assets	15,563			—		569		4,493			(3,500		)	17,125
Total assets	$	774,772		$	167,998	$	305,515	$	371,377		$	(212,515	)	$	1,407,147

CONSOLIDATING BALANCE SHEETS

March 31, 2014

(In thousands)

Liabilities and Shareholders’ Deficit	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current liabilities
Current installments of long-term debt	$	22,785		$	—		$	4,596		$	21,205		$	—		$	48,586
Accounts payable and accrued expenses:
Trade	9,000			6,331			14,710			32,557			—			62,598
Production taxes	—			405			22,442			23,947			—			46,794
Workers’ compensation	712			—			—			—			—			712
Postretirement medical benefits	12,042			—			329			1,583			1			13,955
SERP	390			—			—			—			—			390
Deferred revenue	—			9,581			4,813			1,640			—			16,034
Asset retirement obligations	—			—			3,554			18,673			—			22,227
Other current liabilities	19,196			5,053			—			172			(31		)	24,390
Total current liabilities	64,125			21,370			50,444			99,777			(30		)	235,686
Long-term debt, less current installments	677,385			—			12,912			64,848			(3,500		)	751,645
Workers’ compensation, less current portion	6,680			—			—			—			—			6,680
Excess of black lung benefit obligation over trust assets	9,376			—			—			—			—			9,376
Postretirement medical benefits, less current portion	185,447			—			50,472			35,356			—			271,275
Pension and SERP obligations, less current portion	12,921			98			9,494			1,011			—			23,524
Deferred revenue, less current portion	—			38,325			—			4,974			—			43,299
Asset retirement obligations, less current portion	—			909			51,300			206,827			—			259,036
Intangible liabilities	—			5,339			—			—			—			5,339
Other liabilities	6,440			—			—			1,063			—			7,503
Intercompany receivable/payable	18,613			—			(4,326		)	5,633			(19,920		)	—
Total liabilities	980,987			66,041			170,296			419,489			(23,450		)	1,613,363
Shareholders’ deficit
Preferred stock	121			—			—			—			—			121
Common stock	37,155			5			110			132			(247		)	37,155
Other paid-in capital	134,953			52,842			92,896			66,027			(211,766		)	134,952
Accumulated other comprehensive loss	(63,369		)	(162		)	17,372			(13,937		)	(3,273		)	(63,369		)
Accumulated earnings (deficit)	(315,075		)	49,272			24,841			(100,334		)	26,221			(315,075		)
Total equity (deficit)	(206,215		)	101,957			135,219			(48,112		)	(189,065		)	(206,216		)
Total liabilities and shareholders’ deficit	$	774,772		$	167,998		$	305,515		$	371,377		$	(212,515	)	$	1,407,147

CONSOLIDATING BALANCE SHEETS

December 31, 2013

(In thousands)

Assets	Parent/ Issuer			Co-Issuer		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current assets:
Cash and cash equivalents	$	25,326		$	3,341	$	7,942	$	24,501		$	—		$	61,110
Receivables:
Trade	—			12,934		17,389		35,873			—			66,196
Contractual third-party reclamation receivables	—			—		44		8,443			—			8,487
Intercompany receivable/payable	(3,568		)	—		4,384		(33,681		)	32,865			—
Other	95			210		2,974		1,831			(24		)	5,086
	(3,473		)	13,144		24,791		12,466			32,841			79,769
Inventories	—			6,161		16,077		17,735			(1		)	39,972
Deferred income taxes	—			—		870		—			(870		)	—
Restricted investments and bond collateral	—			5,998		—		—			—			5,998
Other current assets	6,115			143		6,883		5,049			—			18,190
Total current assets	27,968			28,787		56,563		59,751			31,970			205,039
Property, plant and equipment:
Land and mineral rights	—			1,395		104,631		172,163			(1		)	278,188
Plant and equipment	3,939			220,872		229,998		202,886			1			657,696
	3,939			222,267		334,629		375,049			—			935,884
Less accumulated depreciation, depletion and amortization	2,705			71,653		132,189		239,302			(1		)	445,848
Net property, plant and equipment	1,234			150,614		202,440		135,747			1			490,036
Advanced coal royalties	—			—		3,000		4,311			—			7,311
Reclamation deposits	—			—		—		74,921			—			74,921
Restricted investments and bond collateral	15,134			—		36,619		17,482			—			69,235
Contractual third-party reclamation receivables	—			—		293		88,010			—			88,303
Intangible assets	—			1,283		—		238			(1		)	1,520
Investment in subsidiaries	266,847			—		—		3,770			(270,617		)	—
Other assets	8,636			—		586		3,098			(2,000		)	10,320
Total assets	$	319,819		$	180,684	$	299,501	$	387,328		$	(240,647	)	$	946,685

CONSOLIDATING BALANCE SHEETS

December 31, 2013

(In thousands)

Liabilities and Shareholders’ Deficit	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Current liabilities
Current installments of long-term debt	$	20,392		$	—		$	2,790	$	21,161		$	—		$	44,343
Accounts payable and accrued expenses:
Trade	4,122			10,119			12,522		30,743			1			57,507
Production taxes	—			3			17,429		24,472			1			41,905
Workers’ compensation	717			—			—		—			—			717
Postretirement medical benefits	12,042			—			329		1,583			1			13,955
SERP	390			—			—		—			—			390
Deferred revenue	—			9,024			3,969		1,075			—			14,068
Asset retirement obligations	—			—			3,104		20,250			(1		)	23,353
Other current liabilities	11,302			5,053			317		142			(24		)	16,790
Total current liabilities	48,965			24,199			40,460		99,426			(22		)	213,028
Long-term debt, less current installments	224,582			—			2,664		70,248			(2,000		)	295,494
Workers’ compensation, less current portion	6,744			—			—		—			—			6,744
Excess of black lung benefit obligation over trust assets	8,675			—			—		—			—			8,675
Postretirement medical benefits, less current portion	185,858			—			49,418		35,098			—			270,374
Pension and SERP obligations, less current portion	13,069			99			9,381		1,627			—			24,176
Deferred revenue, less current portion	—			41,297			—		5,271			(1		)	46,567
Asset retirement obligations, less current portion	—			892			50,472		205,147			—			256,511
Intangible liabilities	—			5,606			—		—			—			5,606
Other liabilities	5,939			—			6,220		1,450			(6,220		)	7,389
Intercompany receivable/payable	13,866			—			525		6,434			(20,825		)	—
Total liabilities	507,698			72,093			159,140		424,701			(29,068		)	1,134,564
Shareholders’ deficit
Preferred stock	160			—			—		—			—			160
Common stock	36,479			5			110		132			(247		)	36,479
Other paid-in capital	134,861			52,835			94,370		64,401			(211,606		)	134,861
Accumulated other comprehensive loss	(63,595		)	(164		)	17,492		(14,153		)	(3,175		)	(63,595		)
Accumulated earnings (deficit)	(295,784		)	55,915			28,389		(87,753		)	3,449			(295,784		)
Total equity (deficit)	(187,879		)	108,591			140,361		(37,373		)	(211,579		)	(187,879		)
Total liabilities and shareholders’ deficit	$	319,819		$	180,684		$	299,501	$	387,328		$	(240,647	)	$	946,685

Supplemental Consolidating Statement of Operations Information

CONSOLIDATING STATEMENTS OF OPERATIONS

Three Months Ended March 31, 2014

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	22,012		$	64,292		$	93,898		$	—		$	180,202
Costs and expenses:
Cost of sales	—			16,454			50,558			71,618			—			138,630
Depreciation, depletion and amortization	76			2,524			6,269			7,190			—			16,059
Selling and administrative	3,746			894			2,994			5,697			—			13,331
Heritage health benefit expenses	3,326			—			—			218			—			3,544
Loss (gain) on sales of assets	—			—			(1		)	39			—			38
Restructuring charges	—			397			—			—			—			397
Other operating income	—			—			150			—			—			150
	7,148			20,269			59,970			84,762			—			172,149
Operating income (loss)	(7,148		)	1,743			4,322			9,136			—			8,053
Other income (expense):
Interest expense	(18,673		)	(44		)	(110		)	(1,978		)	7			(20,798		)
Interest income	123			4			25			157			(7		)	302
Loss on foreign exchange	(6,790		)	—			—			—			—			(6,790		)
Other income	1			—			55			37			—			93
	(25,339		)	(40		)	(30		)	(1,784		)	—			(27,193		)
Income (loss) before income taxes and income of consolidated subsidiaries	(32,487		)	1,703			4,292			7,352			—			(19,140		)
Equity in income of subsidiaries	13,319			—			—			—			(13,319		)	—
Income (loss) before income taxes	(19,168		)	1,703			4,292			7,352			(13,319		)	(19,140		)
Income tax expense (benefit)	(138		)	—			(1,511		)	6,626			(5,087		)	(110		)
Net income (loss)	(19,030		)	1,703			5,803			726			(8,232		)	(19,030		)
Less net loss attributable to noncontrolling interest	—			—			—			—			—			—
Net income (loss) attributable to the Parent company	$	(19,030	)	$	1,703		$	5,803		$	726		$	(8,232	)	$	(19,030	)

CONSOLIDATING STATEMENTS OF OPERATIONS

Three Months Ended March 31, 2013

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	19,336		$	50,687		$	100,401		$	(8,976	)	$	161,448
Costs and expenses:
Cost of sales	—			16,954			40,421			82,022			(8,976		)	130,421
Depreciation, depletion and amortization	94			2,531			5,189			6,612			—			14,426
Selling and administrative	3,054			855			2,637			5,341			—			11,887
Heritage health benefit expenses	3,689			—			—			262			—			3,951
Gain on sales of assets	—			—			(133		)	(101		)	—			(234		)
Other operating income	—			—			(4,737		)	—			—			(4,737		)
	6,837			20,340			43,377			94,136			(8,976		)	155,714
Operating income (loss)	(6,837		)	(1,004		)	7,310			6,265			—			5,734
Other income (expense):
Interest expense	(7,584		)	(10		)	(74		)	(2,500		)	8			(10,160		)
Interest income	30			10			44			221			(8		)	297
Other income (loss)	—			—			92			(22		)	—			70
	(7,554		)	—			62			(2,301		)	—			(9,793		)
Income (loss) before income taxes and income of consolidated subsidiaries	(14,391		)	(1,004		)	7,372			3,964			—			(4,059		)
Equity in income of subsidiaries	10,304			—			—			—			(10,304		)	—
Income (loss) before income taxes	(4,087		)	(1,004		)	7,372			3,964			(10,304		)	(4,059		)
Income tax expense (benefit)	—			—			496			2,823			(3,291		)	28
Net income (loss)	(4,087		)	(1,004		)	6,876			1,141			(7,013		)	(4,087		)
Less net loss attributable to noncontrolling interest	(1,702		)	—			—			—			—			(1,702		)
Net income (loss) attributable to the Parent company	$	(2,385	)	$	(1,004	)	$	6,876		$	1,141		$	(7,013	)	$	(2,385	)

Supplemental Consolidating Statements of Comprehensive Income (Loss)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Three Months Ended March 31, 2014

(In thousands)

	Parent/Issuer			Co-Issuer		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Net income (loss)	$	(19,030	)	$	1,703	$	5,803		$	726	$	(8,232	)	$	(19,030	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	359			2		—			128		(130		)	359
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	5			—		(119		)	88		31			5
Tax effect of other comprehensive income gains	(138		)	—		—			—		—			(138		)
Other comprehensive income (loss)	226			2		(119		)	216		(99		)	226
Comprehensive income (loss) attributable to the Parent company	$	(18,804	)	$	1,705	$	5,684		$	942	$	(8,331	)	$	(18,804	)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Three Months Ended March 31, 2013

(In thousands)

	Parent/Issuer			Co-Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Net income (loss)	$	(4,087	)	$	(1,004	)	$	6,876	$	1,141	$	(7,013	)	$	(4,087	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	741			6			—		193		(199		)	741
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	1,001			—			—		213		(213		)	1,001
Other comprehensive income (loss)	1,742			6			—		406		(412		)	1,742
Comprehensive income (loss) attributable to the Parent company	$	(2,345	)	$	(998	)	$	6,876	$	1,547	$	(7,425	)	$	(2,345	)

Supplemental Consolidating Statement of Cash Flow Information

CONSOLIDATING STATEMENTS OF CASH FLOWS

Three Months Ended March 31, 2014

(In thousands)

Statements of Cash Flows	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(19,030	)	$	1,703		$	5,803		$	726		$	(8,232	)	$	(19,030	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in income of subsidiaries	(13,319		)	—			—			—			13,319			—
Depreciation, depletion, and amortization	76			2,524			6,269			7,190			—			16,059
Accretion of asset retirement obligation and receivable	—			18			1,278			2,183			—			3,479
Non-cash tax benefits	(138		)	—			—			—			—			(138		)
Amortization of intangible assets and liabilities, net	—			146			—			7			—			153
Share-based compensation	569			7			37			115			—			728
Loss (gain) on sales of assets	—			—			(1		)	39			—			38
Amortization of deferred financing costs	149			—			—			122			—			271
Loss on foreign exchange	6,790			—			—			—			—			6,790
Changes in operating assets and liabilities:
Receivables, net	(178		)	480			(2,738		)	6,104			1,534			5,202
Inventories	—			4,316			944			(735		)	—			4,525
Excess of black lung benefit obligation over trust assets	701			—			—			—			—			701
Accounts payable and accrued expenses	5,670			(3,386		)	7,356			1,327			(8		)	10,959
Deferred revenue	—			(2,415		)	844			269			—			(1,302		)
Income tax payable	—			—			—			28			—			28
Accrual for workers’ compensation	(69		)	—			—			—			—			(69		)
Asset retirement obligations	—			—			(9		)	(1,343		)	—			(1,352		)
Accrual for postretirement medical benefits	(374		)	—			935			345			—			906
Pension and SERP obligations	83			1			113			(490		)	—			(293		)
Other assets and liabilities	(183		)	(309		)	(1,616		)	(2,880		)	6,981			1,993
Distributions received from subsidiaries	42,500			—			—			—			(42,500		)	—
Net cash provided by (used in) operating activities	23,247			3,085			19,215			13,007			(28,906		)	29,648
Cash flows from investing activities:
Additions to property, plant and equipment	38			(35		)	(2,609		)	(444		)	—			(3,050		)
Change in restricted investments and bond collateral and reclamation deposits	(471,151		)	5,998			4			(395		)	—			(465,544		)

Receivable from customer for property and equipment purchases	—			—			—			(10		)	—			(10		)
Other	—			—			—			(60		)	—			(60		)
Net cash provided by (used in) investing activities	(471,113		)	5,963			(2,605		)	(909		)	—			(468,664		)
Cash flows from financing activities:
Change in book overdrafts	—			—			(317		)	2			—			(315		)
Borrowings from long-term debt	454,219			—			—			—			—			454,219
Repayments of long-term debt	—			—			(875		)	(5,364		)	—			(6,239		)
Debt issuance costs and other refinancing costs	(7,598		)	—			—			—			—			(7,598		)
Dividends/distributions	(261		)	(8,500		)	(18,000		)	(16,000		)	42,500			(261		)
Transactions with Parent/affiliates	4,939			154			3,434			5,067			(13,594		)	—
Net cash provided by (used in) financing activities	451,299			(8,346		)	(15,758		)	(16,295		)	28,906			439,806
Net increase (decrease) in cash and cash equivalents	3,433			702			852			(4,197		)	—			790
Cash and cash equivalents, beginning of period	25,326			3,341			7,942			24,501			—			61,110
Cash and cash equivalents, end of period	$	28,759		$	4,043		$	8,794		$	20,304		$	—		$	61,900

CONSOLIDATING STATEMENTS OF CASH FLOWS

Three Months Ended March 31, 2013

(In thousands)

Statements of Cash Flows	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(4,087	)	$	(1,004	)	$	6,876		$	1,141		$	(7,013	)	$	(4,087	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in income of subsidiaries	(10,304		)	—			—			—			10,304			—
Depreciation, depletion, and amortization	94			2,531			5,189			6,612			—			14,426
Accretion of asset retirement obligation and receivable	—			16			1,050			2,114			—			3,180
Amortization of intangible assets and liabilities, net	—			156			—			8			—			164
Share-based compensation	682			10			681			1,013			—			2,386
Gain on sales of assets	—			—			(133		)	(101		)	—			(234		)
Amortization of deferred financing costs	771			—			13			149			—			933
Loss on sales of investment securities	—			—			7			—			—			7
Changes in operating assets and liabilities:
Receivables, net	49			2,885			(2,467		)	(3,355		)	3,008			120
Inventories	—			(2,181		)	(753		)	247			—			(2,687		)
Excess of black lung benefit obligation over trust assets	83			—			—			—			—			83
Accounts payable and accrued expenses	(8,202		)	5,960			(10		)	6,979			(1,482		)	3,245
Deferred revenue	—			(1,927		)	1,703			384			—			160
Income tax payable	—			—			(1,679		)	1,706			—			27
Accrual for workers’ compensation	(191		)	—			—			—			—			(191		)
Asset retirement obligations	—			—			(190		)	(3,017		)	—			(3,207		)
Accrual for postretirement medical benefits	(100		)	—			1,478			607			—			1,985
Pension and SERP obligations	320			4			177			241			—			742
Other assets and liabilities	(187		)	465			(195		)	4,081			—			4,164
Distributions received from subsidiaries	19,600			—			—			—			(19,600		)	—
Net cash provided by (used in) operating activities	(1,472		)	6,915			11,747			18,809			(14,783		)	21,216
Cash flows from investing activities:
Additions to property, plant and equipment	(157		)	(134		)	(4,224		)	(786		)	—			(5,301		)
Change in restricted investments and bond collateral and reclamation deposits	(398		)	(3		)	(151		)	(5,883		)	—			(6,435		)
Net proceeds from sales of assets	—			—			309			132			—			441
Proceeds from the sale of investments	—			—			120			5,499			—			5,619

Receivable from customer for property and equipment purchases	—			—			—			(49		)	—		(49		)
Net cash provided by (used in) investing activities	(555		)	(137		)	(3,946		)	(1,087		)	—		(5,725		)
Cash flows from financing activities:
Change in book overdrafts	—			—			(7		)	827			—		820
Repayments of long-term debt	—			—			(713		)	(5,860		)	—		(6,573		)
Borrowings on revolving lines of credit	—			—			—			6,000			—		6,000
Repayments on revolving lines of credit	—			—			—			(6,000		)	—		(6,000		)
Debt issuance costs and other refinancing costs	—			—			—			(156		)	—		(156		)
Dividends/distributions	(340		)	(6,500		)	(8,000		)	(5,100		)	19,600		(340		)
Transactions with Parent/affiliates	(22,106		)	(16		)	2,255			4,076			15,791		—
Net cash provided by (used in) financing activities	(22,446		)	(6,516		)	(6,465		)	(6,213		)	35,391		(6,249		)
Net increase (decrease) in cash and cash equivalents	(24,473		)	262			1,336			11,509			20,608		9,242
Cash and cash equivalents, beginning of period	14,836			4,545			5,362			6,867			—		31,610
Cash and cash equivalents, end of period	$	(9,637	)	$	4,807		$	6,698		$	18,376		$	20,608	$	40,852