XML 33 R42.htm IDEA: XBRL DOCUMENT v2.4.1.9
ACQUISITIONS - Summary of purchase consideration and allocation of purchase consideration (Details) (USD $)
3 Months Ended 0 Months Ended 1 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Jan. 01, 2015
Dec. 31, 2014
Jan. 31, 2015
Purchase Price:          
Cash paid $ 35,887,000us-gaap_PaymentsToAcquireBusinessesGross $ 0us-gaap_PaymentsToAcquireBusinessesGross      
Buckingham Coal Company, LLC          
Purchase Price:          
Cash paid - Initial payment     34,000,000wlb_PaymentstoAcquireBusinessInitialPayment
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Cash received - Working capital adjustment     (1,600,000)wlb_BusinessCombinationReductiontoConsiderationTransferredduetoWorkingCapitalAdjustments
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Cash paid     32,400,000us-gaap_PaymentsToAcquireBusinessesGross
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Assets:          
Cash and cash equivalents     2,800,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Inventories - materials and supplies     2,000,000wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInventoryMaterialsandSupplies
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Inventories - coal     0wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInventoryCoal
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Other current assets     100,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Total current assets     4,900,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Land and mineral rights     11,000,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Plant and equipment     24,700,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Total Assets     40,600,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Liabilities:          
Trade payables and other accrued liabilities     (4,400,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableandOtherAccruedLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Asset retirement obligations     (1,000,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAssetRetirementObligations
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Total current liabilities     (5,400,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Asset retirement obligations, less current portion     (2,800,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedNoncurrentLiabilitiesAssetRetirementObligations
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Total Liabilities     (8,200,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Net fair value     32,400,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
/ us-gaap_BusinessAcquisitionAxis
= wlb_BuckinghamCoalCompanyLLCMember
   
Westmoreland Resources GP, LLC          
Purchase Price:          
Cash paid       30,000,000us-gaap_PaymentsToAcquireBusinessesGross
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
3,500,000us-gaap_PaymentsToAcquireBusinessesGross
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
Contingent consideration       3,500,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Fair value of outstanding WMLP units       10,800,000wlb_LimitedPartnershipUnitsFairValue
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
[1]  
Total purchase consideration       44,300,000us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Assets:          
Trade receivables and other       22,500,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Inventories - materials and supplies       7,400,000wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInventoryMaterialsandSupplies
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Inventories - coal       6,600,000wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInventoryCoal
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Other current assets       1,300,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Total current assets       37,800,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Land and mineral rights       38,600,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Plant and equipment       134,000,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Advanced coal royalties       9,200,000wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedAdvancedCoalRoyalties
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Restricted investments and bond collateral       10,600,000wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedRestrictedInvestmentsandBondCollateral
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Intangible assets       31,000,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Other assets       200,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Total Assets       261,400,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Liabilities:          
Trade payables and other accrued liabilities       (19,100,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableandOtherAccruedLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Asset retirement obligations       (7,800,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAssetRetirementObligations
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Other current liabilities       (4,000,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Total current liabilities       (30,900,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Long-term debt, less current installments       (160,100,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Asset retirement obligations, less current portion       (23,900,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedNoncurrentLiabilitiesAssetRetirementObligations
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Warrants       (2,000,000)wlb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedNoncurrentLiabilitiesWarrants
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Other liabilities       (200,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Total Liabilities       (217,100,000)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Net fair value       44,300,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Non-controlling Interest       (10,800,000)us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
Invested Equity       $ 33,500,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
WMLP units outstanding, closing price (in USD per share)       $ 1.00wlb_LimitedPartnershipUnitsClosingPrice
/ us-gaap_BusinessAcquisitionAxis
= wlb_WestmorelandResourcesGPLLCMember
 
[1] Represents the market price of WMLP units outstanding using the December 31, 2014 closing price of $1.00.