Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016		Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 28,914		$ 22,936
Receivables:
Trade	140,063		134,141
Loan and lease receivables	5,394		6,157
Contractual third-party reclamation receivables	12,985		8,020
Other	20,018		11,598
Total receivables	178,460		159,916
Inventories	128,685		121,858
Other current assets	24,711		16,103
Total current assets	360,770		320,813
Property, plant and equipment:
Land and mineral rights	600,160		476,447
Plant and equipment	879,718		790,677
Gross property, plant and equipment	1,479,878		1,267,124
Less accumulated depreciation, depletion and amortization	642,791		554,008
Net property, plant and equipment	837,087		713,116
Loan and lease receivables, less current portion	49,389		49,313
Advanced coal royalties	17,470		19,781
Reclamation deposits	74,043		77,364
Restricted investments and bond collateral	144,454		140,807
Contractual third-party reclamation receivables, less current portion	155,249		86,915
Investment in joint venture	27,815		27,374
Intangible assets, net of accumulated amortization of $4.0 million and $15.9 million at September 30, 2016 and December 31, 2015, respectively	27,492		29,190
Other assets	25,883		11,904
Total Assets	1,719,652	[1],[2]	1,476,577
Current liabilities:
Current installments of long-term debt	90,736		38,852
Revolving lines of credit	0		1,970
Accounts payable and accrued expenses:
Trade and other accrued liabilities	121,266		109,850
Interest payable	13,611		15,527
Production taxes	55,589		46,895
Postretirement medical benefits	13,855		13,855
SERP	368		368
Deferred revenue	23,203		10,715
Asset retirement obligations	51,088		43,950
Other current liabilities	34,578		30,688
Total current liabilities	404,294		312,670
Long-term debt, less current installments	1,035,013		979,073
Workers' compensation, less current portion	4,908		5,068
Excess of black lung benefit obligation over trust assets	17,865		17,220
Postretirement medical benefits, less current portion	286,952		285,518
Pension and SERP obligations, less current portion	42,790		44,808
Deferred revenue, less current portion	18,740		24,613
Asset retirement obligations, less current portion	450,869		375,813
Intangible liabilities, net of accumulated amortization of $10.6 million and $9.8 million at September 30, 2016 and December 31, 2015, respectively	2,669		3,470
Other liabilities	36,760		30,208
Total liabilities	2,300,860		2,078,461
Shareholders' deficit:
Authorized 30,000,000 shares; issued and outstanding 18,570,642 shares at September 30, 2016 and 18,162,148 shares at December 31, 2015	186		182
Other paid-in capital	246,450		240,721
Accumulated other comprehensive loss	(150,726)		(171,300)
Accumulated deficit	(675,523)		(672,219)
Total Westmoreland Coal Company shareholders’ deficit	(579,613)		(602,616)
Noncontrolling interest	(1,595)		732
Total deficit	(581,208)		(601,884)
Total Liabilities and Shareholders' Deficit	$ 1,719,652		$ 1,476,577

[1] Deferred tax assets of $14.5 million as of September 30, 2015 were reclassified into liabilities on adoption of ASU 2015-17 - Income Taxes: Balance Sheet Classification of Deferred Taxes.

[2] Unamortized debt issuance costs of $26.8 million as of September 30, 2015 were reclassified from other non-current assets into long-term debt on adoption of ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.