QUARTERLY FINANCIAL DATA (UNAUDITED)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY FINANCIAL DATA (UNAUDITED)

22. QUARTERLY FINANCIAL DATA (UNAUDITED)

Summarized quarterly financial data is as follows:

	Three Months Ended
	March 31			June 30			September 30			December 31(1)
	(In thousands; except per share data)
2016:	Restated			Restated			Restated
Revenues	$	355,854		$	357,597		$	371,772		$	392,737
Operating income (loss)	7,619			(883		)	8,753			22,641
Net income (loss) applicable to common shareholders	27,407			(28,589		)	(18,368		)	(7,551		)
Basic and diluted income (loss) per common share	$	1.50		$	(1.54	)	$	(0.99	)	$	(0.41	)
2015:	Restated			Restated			Restated			Restated
Revenues	$	374,115		$	351,737		$	352,000		$	341,666
Operating income (loss)	5,573			(8,797		)	(20,854		)	(121,618		)
Net loss applicable to common shareholders	(13,878		)	(38,169		)	(51,418		)	(110,180		)
Basic and diluted loss per common share	$	(0.79	)	$	(2.13	)	$	(2.86	)	$	(6.10	)

____________________

(1) Operating loss for the three months ended December 31, 2015 includes $136.2 million of impairment charges at ROVA and the Coal Valley mine in the Coal - Canada segment. At our Jewett mine, our customer, NRG Texas Power, notified us during the third quarter of 2016 that our coal supply agreement would terminate two years early on December 31, 2016. As a result of the notification, we accelerated depreciation and depletion of the mine's mineral rights, plant and equipment and recorded $45.1 million in Depreciation, depletion and amortization within the consolidated statement of operations during the fourth quarter of 2016.

The San Juan Acquisition was completed January 31, 2016; therefore, operating results includes activities of the San Juan operations beginning with the three months ended March 31, 2016.

Restatement

As more fully discussed in Note 2 - Restatement Of Previously Issued Consolidated Financial Statements to the consolidated financial statements, the following operating results for each of the eight fiscal quarters in the two year period ended December 31, 2016 (except for the current quarter ending December 31, 2016) have been restated to reflect adjustments to our previously-issued consolidated financial statements.

The following tables summarize the impact of the restatement on our previously reported interim consolidated balance sheets (unaudited) (in thousands):

	September 30, 2016							June 30, 2016							March 31, 2016
Assets	As Reported		Adjustments			Restated		As Reported		Adjustments			Restated		As Reported		Adjustments			Restated
Current assets:
Cash and cash equivalents	$	28,914	$	—		$	28,914	$	35,876	$	—		$	35,876	$	17,754	$	—		$	17,754
Receivables:
Trade	140,063					140,063		142,587		—			142,587		150,068		—			150,068
Loan and lease receivables	5,394		—			5,394		5,851		—			5,851		5,968		—			5,968
Contractual third-party reclamation receivables	12,985		(12,985		)	—		12,781		(12,781		)	—		12,564		(12,564		)	—
Other	20,018		(10,008		)	10,010		18,937		(9,370		)	9,567		19,021		(9,406		)	9,615
	178,460		(22,993		)	155,467		180,156		(22,151		)	158,005		187,621		(21,970		)	165,651
Inventories	128,685		1,222			129,907		129,881		334			130,215		143,399		366			143,765
Other current assets	24,711		—			24,711		19,823		—			19,823		19,951					19,951
Total current assets	360,770		(21,771		)	338,999		365,736		(21,817		)	343,919		368,725		(21,604		)	347,121
Property, plant and equipment:
Land and mineral rights	600,160		143,296			743,456		597,450		144,376			741,826		596,448		144,492			740,940
Plant and equipment	879,718		—			879,718		875,122		—			875,122		869,901		—			869,901
	1,479,878		143,296			1,623,174		1,472,572		144,376			1,616,948		1,466,349		144,492			1,610,841
Less accumulated depreciation, depletion and amortization	642,791		77,419			720,210		613,745		69,730			683,475		586,968		68,238			655,206
Net property, plant and equipment	837,087		65,877			902,964		858,827		74,646			933,473		879,381		76,254			955,635
Loan and lease receivables	49,389		—			49,389		50,161		—			50,161		51,823		—			51,823
Advanced coal royalties	17,470		—			17,470		17,206		—			17,206		16,367		—			16,367
Reclamation deposits	74,043		—			74,043		73,434		—			73,434		77,807		—			77,807
Restricted investments and bond collateral	144,454		—			144,454		144,061		—			144,061		143,345		—			143,345
Contractual third-party reclamation receivables, less current portion	155,249		(155,249		)	—		154,926		(154,926		)	—		154,816		(154,816		)	—
Investment in joint venture	27,815		—			27,815		28,045		—			28,045		29,014		—			29,014
Intangible assets(1)	27,492		—			27,492		28,050		—			28,050		28,574		—			28,574
Other assets	25,883		(2,455		)	23,428		22,767		(5,089		)	17,678		20,837		(7,575		)	13,262
Total Assets	$	1,719,652	$	(113,598	)	$	1,606,054	$	1,743,213	$	(107,186	)	$	1,636,027	$	1,770,689	$	(107,741	)	$	1,662,948

____________________

⁽¹⁾ Intangible assets, net of accumulated amortization of $4.0 million, $3.4 million and $2.9 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.

Liabilities and Shareholders’ Deficit	September 30, 2016									June 30, 2016									March 31, 2016
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Current liabilities:
Current installments of long-term debt	$	90,736		$	—		$	90,736		$	87,754		$	—		$	87,754		$	77,375		$	—		$	77,375
Revolving lines of credit	—			—			—			3,000			—			3,000			—			—			—
Accounts payable and accrued expenses:
Trade and other accrued liabilities	121,266			978			122,244			134,429			973			135,402			136,844			145			136,989
Interest payable	13,611			—			13,611			20,386			—			20,386			11,749			—			11,749
Production taxes	55,589			—			55,589			46,797			—			46,797			54,215			—			54,215
Postretirement medical benefits	13,855			—			13,855			13,855			—			13,855			13,855			—			13,855
Pension and SERP	368			—			368			368			—			368			368			—			368
Deferred revenue	23,203			—			23,203			19,834			—			19,834			20,303			—			20,303
Asset retirement obligations	51,088			—			51,088			50,944			—			50,944			49,445			—			49,445
Other current liabilities	34,578			(9,927		)	24,651			29,888			(9,437		)	20,451			36,782			(9,437		)	27,345
Total current liabilities	404,294			(8,949		)	395,345			407,255			(8,464		)	398,791			400,936			(9,292		)	391,644
Long-term debt, less current installments	1,035,013			—			1,035,013			1,047,244			—			1,047,244			1,051,674			—			1,051,674
Workers’ compensation, less current portion	4,908			—			4,908			4,992			—			4,992			5,034			—			5,034
Excess of black lung benefit obligation over trust assets	17,865			—			17,865			17,594			—			17,594			17,423			—			17,423
Postretirement medical costs, less current portion	286,952			—			286,952			286,739			—			286,739			288,437			—			288,437
Pension and SERP obligations, less current portion	42,790			—			42,790			43,702			—			43,702			44,221			—			44,221
Deferred revenue, less current portion	18,740			—			18,740			22,441			—			22,441			21,986			—			21,986
Asset retirement obligations, less current portion	450,869			(23,840		)	427,029			449,857			(25,133		)	424,724			450,422			(26,426		)	423,996
Intangible liabilities(1)	2,669			—			2,669			2,936			—			2,936			3,203			—			3,203
Other liabilities	36,760			(3,290		)	33,470			33,566			(5,918		)	27,648			37,434			(7,575		)	29,859
Total liabilities	2,300,860			(36,079		)	2,264,781			2,316,326			(39,515		)	2,276,811			2,320,770			(43,293		)	2,277,477
Shareholders’ deficit:
Common stock(2)	186			—			186			186			—			186			184			—			184
Other paid-in capital	246,450			—			246,450			245,050			—			245,050			243,297			—			243,297
Accumulated other comprehensive loss	(150,726		)	(3,225		)	(153,951		)	(150,259		)	(3,225		)	(153,484		)	(151,897		)	(3,225		)	(155,122		)
Accumulated deficit	(675,523		)	(74,294		)	(749,817		)	(667,002		)	(64,446		)	(731,448		)	(641,635		)	(61,223		)	(702,858		)
Total shareholders’ deficit	(579,613		)	(77,519		)	(657,132		)	(572,025		)	(67,671		)	(639,696		)	(550,051		)	(64,448		)	(614,499		)
Noncontrolling interests in consolidated subsidiaries	(1,595		)	—			(1,595		)	(1,088		)	—			(1,088		)	(30		)	—			(30		)
Total deficit	(581,208		)	(77,519		)	(658,727		)	(573,113		)	(67,671		)	(640,784		)	(550,081		)	(64,448		)	(614,529		)
Total Liabilities and Deficit	$	1,719,652		$	(113,598	)	$	1,606,054		$	1,743,213		$	(107,186	)	$	1,636,027		$	1,770,689		$	(107,741	)	$	1,662,948

____________________

⁽¹⁾ Intangible liabilities, net of accumulated amortization of $10.6 million, $10.3 million and $10.0 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.

⁽²⁾ Common stock of $0.01 par value as of September 30, 2016, June 30, 2016 and March 31, 2016. Authorized 30,000,000 shares; Issued and outstanding 18,570,642 shares at September 30, 2016, 18,569,845 at June 30, 2016 and 18,402,961 at March 31, 2016.

	September 30, 2015							June 30, 2015							March 31, 2015
Assets	As Reported		Adjustments			Restated		As Reported		Adjustments			Restated		As Reported		Adjustments			Restated
Current assets:
Cash and cash equivalents	$	29,336	$	—		$	29,336	$	35,876	$	—		$	35,876	$	53,393	$	—		$	53,393
Receivables:
Trade	146,522		—			146,522		136,720		—			136,720		154,167		—			154,167
Loan and lease receivables	6,304		—			6,304		9,258		—			9,258		9,609		—			9,609
Contractual third-party reclamation receivables	19,310		(19,310		)	—		16,320		(16,320		)	—		14,457		(14,457		)	—
Other	15,081		33			15,114		14,497		35			14,532		16,300		33			16,333
	187,217		(19,277		)	167,940		176,795		(16,285		)	160,510		194,533		(14,424		)	180,109
Inventories	124,438		13			124,451		138,759		63			138,822		133,819		217			134,036
Other current assets	15,795		4,448			20,243		13,567		5,954			19,521		15,077		5,947			21,024
Total current assets	356,786		(14,816		)	341,970		364,997		(10,268		)	354,729		396,822		(8,260		)	388,562
Property, plant and equipment:
Land and mineral rights	494,950		115,391			610,341		504,353		115,409			619,762		496,034		115,320			611,354
Plant and equipment	1,012,900		—			1,012,900		1,006,901		—			1,006,901		989,914		—			989,914
	1,507,850		115,391			1,623,241		1,511,254		115,409			1,626,663		1,485,948		115,320			1,601,268
Less accumulated depreciation, depletion and amortization	625,940		63,969			689,909		595,962		61,067			657,029		562,413		59,021			621,434
Net property, plant and equipment	881,910		51,422			933,332		915,292		54,342			969,634		923,535		56,299			979,834
Loan and lease receivables	51,099		—			51,099		58,627		—			58,627		65,417		—			65,417
Advanced coal royalties	17,958		—			17,958		18,725		—			18,725		19,637		—			19,637
Reclamation deposits	77,425		—			77,425		76,952		—			76,952		76,715		—			76,715
Restricted investments and bond collateral	137,672		—			137,672		128,167		—			128,167		129,813		—			129,813
Contractual third-party reclamation receivables, less current portion	96,086		(96,086		)	—		99,040		(99,040		)	—		100,818		(100,818		)	—
Investment in joint venture	28,664		—			28,664		32,465		—			32,465		32,395		—			32,395
Intangible assets(1)	29,720		—			29,720		30,254		—			30,254		30,784		—			30,784
Other assets	9,638		—			9,638		10,626		—			10,626		12,049		—			12,049
Total Assets	$	1,686,958	$	(59,480	)	$	1,627,478	$	1,735,145	$	(54,966	)	$	1,680,179	$	1,787,985	$	(52,779	)	$	1,735,206

____________________

⁽¹⁾ Intangible assets, net of accumulated amortization of $16.9 million, $16.3 million and $15.8 million at September 30, 2015, June 30, 2015 and March 31, 2015, respectively.

Liabilities and Shareholders’ Deficit	September 30, 2015									June 30, 2015									March 31, 2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Current liabilities:
Current installments of long-term debt	$	38,879		$	—		$	38,879		$	42,566		$	—		$	42,566		$	42,554		$	—		$	42,554
Revolving lines of credit	—			—			—			2,500			—			2,500			—			—			—
Accounts payable and accrued expenses:
Trade and other accrued liabilities	129,084			682			129,766			126,864			449			127,313			141,479			450			141,929
Interest payable	7,869			—			7,869			16,911			—			16,911			9,180			—			9,180
Production taxes	53,437			—			53,437			46,756			—			46,756			52,174			—			52,174
Postretirement medical benefits	13,263			—			13,263			13,263			—			13,263			13,263			—			13,263
Pension and SERP	368			—			368			368			—			368			368			—			368
Deferred revenue	13,170			—			13,170			13,176			—			13,176			17,372			—			17,372
Asset retirement obligations	47,462			—			47,462			49,860			—			49,860			48,024			—			48,024
Other current liabilities	26,551			—			26,551			27,838			—			27,838			28,072			—			28,072
Total current liabilities	330,083			682			330,765			340,102			449			340,551			352,486			450			352,936
Long-term debt, less current installments	987,262			—			987,262			963,488			—			963,488			977,556			—			977,556
Workers’ compensation, less current portion	6,081			—			6,081			6,148			—			6,148			6,223			—			6,223
Excess of black lung benefit obligation over trust assets	11,919			—			11,919			11,638			—			11,638			11,916			—			11,916
Postretirement medical costs, less current portion	293,268			—			293,268			293,340			—			293,340			293,253			—			293,253
Pension and SERP obligations, less current portion	44,256			—			44,256			44,925			—			44,925			48,226			—			48,226
Deferred revenue, less current portion	27,425			—			27,425			30,097			—			30,097			32,914			—			32,914
Asset retirement obligations, less current portion	402,145			—			402,145			401,403			—			401,403			399,378			—			399,378
Intangible liabilities(1)	3,737			—			3,737			4,004			—			4,004			4,271			—			4,271
Deferred income taxes	32,984			(58		)	32,926			30,523			(63		)	30,460			22,748			(61		)	22,687
Other liabilities	37,014			—			37,014			32,268			—			32,268			27,686			360			28,046
Total liabilities	2,176,174			624			2,176,798			2,157,936			386			2,158,322			2,176,657			749			2,177,406
Shareholders’ deficit:
Common stock(2)	180			—			180			180			—			180			44,421			—			44,421
Other paid-in capital	238,705			—			238,705			228,362			—			228,362			184,475			—			184,475
Accumulated other comprehensive loss	(165,811		)	(3,818		)	(169,629		)	(145,686		)	(3,922		)	(149,608		)	(150,046		)	(3,662		)	(153,708		)
Accumulated deficit	(563,804		)	(56,286		)	(620,090		)	(517,242		)	(51,430		)	(568,672		)	(480,637		)	(49,866		)	(530,503		)
Total shareholders’ deficit	(490,730		)	(60,104		)	(550,834		)	(434,386		)	(55,352		)	(489,738		)	(401,787		)	(53,528		)	(455,315		)
Noncontrolling interests in consolidated subsidiaries	1,514			—			1,514			11,595			—			11,595			13,115			—			13,115
Total deficit	(489,216		)	(60,104		)	(549,320		)	(422,791		)	(55,352		)	(478,143		)	(388,672		)	(53,528		)	(442,200		)
Total Liabilities and Deficit	$	1,686,958		$	(59,480	)	$	1,627,478		$	1,735,145		$	(54,966	)	$	1,680,179		$	1,787,985		$	(52,779	)	$	1,735,206

____________________

⁽¹⁾ Intangible liabilities, net of accumulated amortization of $14.3 million, $14.0 million and $13.8 million at September 30, 2016, June 30, 2016 and March 31, 2016, respectively.

⁽²⁾ Common stock of $0.01 par value as of September 30, 2015, June 30, 2015 and $2.50 par value at March 31, 2015. Authorized 30,000,000 shares; Issued and outstanding 18,021,061 shares at September 30, 2015, 17,952,320 at June 30, 2015 and 17,769,746 at March 31, 2015.

The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of operations (unaudited) (in thousands, except per share data):

	Three Months Ended March 31,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Revenues	$	354,721		$	1,133		$	355,854		$	371,483		$	2,632		$	374,115
Cost, expenses and other:
Cost of sales	273,802			7,323			281,125			301,711			8,001			309,712
Depreciation, depletion and amortization	35,013			2,002			37,015			38,059			1,849			39,908
Selling and administrative	31,672			(4,273		)	27,399			26,716			(4,336		)	22,380
Heritage health benefit expenses	3,015			—			3,015			3,059			—			3,059
Loss on sale/disposal of assets	336			—			336			229			—			229
Loss on impairment	—			—			—			553			—			553
Derivative loss (gain)	2,600			—			2,600			(5,276		)	—			(5,276		)
Income from equity affiliates	(1,293		)	—			(1,293		)	(2,025		)	—			(2,025		)
Other operating loss (income)	(1,962		)	—			(1,962		)	2			—			2
	343,183			5,052			348,235			363,028			5,514			368,542
Operating income	11,538			(3,919		)	7,619			8,455			(2,882		)	5,573
Other income (expense):
Interest expense	(29,669		)	742			(28,927		)	(24,735		)	736			(23,999		)
Interest income	1,791			—			1,791			2,140			—			2,140
Gain (loss) on foreign exchange	(1,387		)	—			(1,387		)	2,109			—			2,109
Other income (expense)	(122		)	—			(122		)	193			—			193
	(29,387		)	742			(28,645		)	(20,293		)	736			(19,557		)
Loss before income taxes	(17,849		)	(3,177		)	(21,026		)	(11,838		)	(2,146		)	(13,984		)
Income tax expense (benefit)	(47,935		)	—			(47,935		)	2,040			—			2,040
Net income (loss)	30,086			(3,177		)	26,909			(13,878		)	(2,146		)	(16,024		)
Less net loss attributable to noncontrolling interest	(498		)	—			(498		)	(2,146		)	—			(2,146		)
Net income (loss) applicable to common shareholders	$	30,584		$	(3,177	)	$	27,407		$	(11,732	)	$	(2,146	)	$	(13,878	)
Net income (loss) per share applicable to common shareholders:
Basic and diluted	$	1.67		$	(0.17	)	$	1.50		$	(0.67	)	$	(0.12	)	$	(0.79	)
Weighted average number of common shares outstanding:
Basic	18,262						18,262			17,621						17,621
Diluted	18,269						18,269			17,621						17,621

	Three Months Ended June 30,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Revenues	$	356,247		$	1,350		$	357,597		$	348,959		$	2,778		$	351,737
Cost, expenses and other:
Cost of sales	290,113			8,068			298,181			285,480			7,224			292,704
Depreciation, depletion and amortization	33,663			1,560			35,223			34,263			2,069			36,332
Selling and administrative	32,019			(4,406		)	27,613			28,508			(4,584		)	23,924
Heritage health benefit expenses	3,222			—			3,222			2,162			—			2,162
Loss (gain) on sale/disposal of assets	(2,253		)	—			(2,253		)	784			—			784
Restructuring charges	—			—			—			103			—			103
Derivative loss (gain)	(5,878		)	—			(5,878		)	6,178			—			6,178
Income from equity affiliates	(1,287		)	—			(1,287		)	(1,653		)	—			(1,653		)
Other operating loss	3,659			—			3,659			—			—			—
	353,258			5,222			358,480			355,825			4,709			360,534
Operating income (loss)	2,989			(3,872		)	(883		)	(6,866		)	(1,931		)	(8,797		)
Other income (expense):
Interest expense	(31,510		)	650			(30,860		)	(25,304		)	454			(24,850		)
Interest income	2,356			—			2,356			2,567			—			2,567
Loss on foreign exchange	(364		)	—			(364		)	(1,313		)	—			(1,313		)
Other income	254			—			254			534			—			534
	(29,264		)	650			(28,614		)	(23,516		)	454			(23,062		)
Loss before income taxes	(26,275		)	(3,222		)	(29,497		)	(30,382		)	(1,477		)	(31,859		)
Income tax expense (benefit)	(100		)	—			(100		)	7,469			87			7,556
Net loss	(26,175		)	(3,222		)	(29,397		)	(37,851		)	(1,564		)	(39,415		)
Less net loss attributable to noncontrolling interest	(808		)	—			(808		)	(1,246		)	—			(1,246		)
Net loss applicable to common shareholders	$	(25,367	)	$	(3,222	)	$	(28,589	)	$	(36,605	)	$	(1,564	)	$	(38,169	)
Net loss per share applicable to common shareholders:
Basic and diluted	$	(1.37	)	$	(0.17	)	$	(1.54	)	$	(2.04	)	$	(0.09	)	$	(2.13	)
Weighted average number of common shares outstanding:
Basic and diluted	18,540						18,540			17,926						17,926

	Six Months Ended June 30,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Revenues	$	710,968		$	2,483		$	713,451		$	720,444		$	5,411		$	725,855
Cost, expenses and other:
Cost of sales	563,915			15,392			579,307			587,189			15,225			602,414
Depreciation, depletion and amortization	68,676			3,561			72,237			72,322			3,918			76,240
Selling and administrative	63,691			(8,679		)	55,012			55,228			(8,920		)	46,308
Heritage health benefit expenses	6,237			—			6,237			5,221			—			5,221
Loss (gain) on sale/disposal of assets	(1,917		)	—			(1,917		)	1,013			—			1,013
Restructuring charges	—			—			—			656			—			656
Derivative loss (gain)	(3,278		)	—			(3,278		)	902			—			902
Income from equity affiliates	(2,580		)	—			(2,580		)	(3,678		)	—			(3,678		)
Other operating loss	1,697			—			1,697			—			—			—
	696,441			10,274			706,715			718,853			10,223			729,076
Operating income (loss)	14,527			(7,791		)	6,736			1,591			(4,812		)	(3,221		)
Other income (expense):
Interest expense	(61,179		)	1,392			(59,787		)	(50,039		)	1,190			(48,849		)
Interest income	4,147			—			4,147			4,707			—			4,707
Gain (loss) on foreign exchange	(1,751		)	—			(1,751		)	795			—			795
Other income	132			—			132			726			—			726
	(58,651		)	1,392			(57,259		)	(43,811		)	1,190			(42,621		)
Loss before income taxes	(44,124		)	(6,399		)	(50,523		)	(42,220		)	(3,622		)	(45,842		)
Income tax expense (benefit)	(48,035		)	—			(48,035		)	9,509			87			9,596
Net income (loss)	3,911			(6,399		)	(2,488		)	(51,729		)	(3,709		)	(55,438		)
Less net loss attributable to noncontrolling interest	(1,306		)	—			(1,306		)	(3,392		)	—			(3,392		)
Net income (loss) applicable to common shareholders	$	5,217		$	(6,399	)	$	(1,182	)	$	(48,337	)	$	(3,709	)	$	(52,046	)
Net income (loss) per share applicable to common shareholders:
Basic and diluted	$	0.28		$	(0.35	)	$	(0.07	)	$	(2.72	)	$	(0.21	)	$	(2.93	)
Weighted average number of common shares outstanding:
Basic	18,401						18,401			17,775						17,775
Diluted	18,418						18,418			17,775						17,775

	Three Months Ended September 30,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Revenues	$	370,683		$	1,089		$	371,772		$	349,796		$	2,204		$	352,000
Cost, expenses and other:
Cost of sales	278,765			6,663			285,428			292,973			9,296			302,269
Depreciation, depletion and amortization	33,112			7,748			40,860			34,459			2,781			37,240
Selling and administrative	30,518			(4,863		)	25,655			29,383			(4,326		)	25,057
Heritage health benefit expenses	3,265			—			3,265			2,801			—			2,801
Loss on sale/disposal of assets	548			—			548			1,135			—			1,135
Derivative loss	5,442			—			5,442			5,815			—			5,815
Income from equity affiliates	(1,547		)	—			(1,547		)	(463		)	—			(463		)
Other operating loss (income)	3,368			—			3,368			(1,000		)	—			(1,000		)
	353,471			9,548			363,019			365,103			7,751			372,854
Operating income (loss)	17,212			(8,459		)	8,753			(15,307		)	(5,547		)	(20,854		)
Other income (expense):
Interest expense	(29,494		)	(1,388		)	(30,882		)	(26,831		)	966			(25,865		)
Loss on extinguishment of debt	—			—			—			(5,385		)	—			(5,385		)
Interest income	1,374			—			1,374			1,555			—			1,555
Gain on foreign exchange	220			—			220			1,679			—			1,679
Other income	303			—			303			356			—			356
	(27,597		)	(1,388		)	(28,985		)	(28,626		)	966			(27,660		)
Loss before income taxes	(10,385		)	(9,847		)	(20,232		)	(43,933		)	(4,581		)	(48,514		)
Income tax expense (benefit)	(1,625		)	—			(1,625		)	4,087			275			4,362
Net loss	(8,760		)	(9,847		)	(18,607		)	(48,020		)	(4,856		)	(52,876		)
Less net loss attributable to noncontrolling interest	(239		)	—			(239		)	(1,458		)	—			(1,458		)
Net loss applicable to common shareholders	$	(8,521	)	$	(9,847	)	$	(18,368	)	$	(46,562	)	$	(4,856	)	$	(51,418	)
Net loss per share applicable to common shareholders:
Basic and diluted	$	(0.46	)	$	(0.53	)	$	(0.99	)	$	(2.59	)	$	(0.27	)	$	(2.86	)
Weighted average number of common shares outstanding:
Basic and diluted	18,570						18,570			17,986						17,986

	Nine Months Ended September 30,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Revenues	$	1,081,651		$	3,572		1,085,223			$	1,070,240		$	7,614		1,077,854
Cost, expenses and other:
Cost of sales	842,680			22,055			864,735			880,162			24,520			904,682
Depreciation, depletion and amortization	101,788			11,309			113,097			106,781			6,699			113,480
Selling and administrative	94,209			(13,542		)	80,667			84,611			(13,246		)	71,365
Heritage health benefit expenses	9,502			—			9,502			8,022			—			8,022
Loss (gain) on sale/disposal of assets	(1,369		)	—			(1,369		)	2,148			—			2,148
Restructuring charges	—			—			—			656			—			656
Derivative loss	2,164			—			2,164			6,717			—			6,717
Income from equity affiliates	(4,127		)	—			(4,127		)	(4,141		)	—			(4,141		)
Other operating loss (income)	5,065			—			5,065			(1,000		)	—			(1,000		)
	1,049,912			19,822			1,069,734			1,083,956			17,973			1,101,929
Operating income (loss)	31,739			(16,250		)	15,489			(13,716		)	(10,359		)	(24,075		)
Other income (expense):
Interest expense	(90,673		)	4			(90,669		)	(76,870		)	2,156			(74,714		)
Loss on extinguishment of debt	—			—			—			(5,385		)	—			(5,385		)
Interest income	5,521			—			5,521			6,262			—			6,262
Gain (loss) on foreign exchange	(1,531		)	—			(1,531		)	2,474			—			2,474
Other income	435			—			435			1,082			—			1,082
	(86,248		)	4			(86,244		)	(72,437		)	2,156			(70,281		)
Loss before income taxes	(54,509		)	(16,246		)	(70,755		)	(86,153		)	(8,203		)	(94,356		)
Income tax expense (benefit)	(49,660		)	—			(49,660		)	13,596			362			13,958
Net loss	(4,849		)	(16,246		)	(21,095		)	(99,749		)	(8,565		)	(108,314		)
Less net loss attributable to noncontrolling interest	(1,545		)	—			(1,545		)	(4,850		)	—			(4,850		)
Net loss applicable to common shareholders	$	(3,304	)	$	(16,246	)	$	(19,550	)	$	(94,899	)	$	(8,565	)	$	(103,464	)
Net loss per share applicable to common shareholders:
Basic and diluted	$	(0.18	)	$	(0.88	)	$	(1.06	)	$	(5.32	)	$	(0.48	)	$	(5.80	)
Weighted average number of common shares outstanding:
Basic and diluted	18,458						18,458			17,846						17,846

The following tables summarize the impact of the restatement on our previously reported interim consolidated statements of comprehensive income (loss) (unaudited) (in thousands):

	Three Months Ended March 31,
	2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Net income (loss)	$	30,086		$	(3,177	)	$	26,909		$	(13,878	)	$	(2,146	)	$	(16,024	)
Other comprehensive income (loss)
Pension and other postretirement plans:
Amortization of accumulated actuarial gains, pension	818			(245		)	573			1,110			—			1,110
Adjustments to accumulated actuarial income and transition obligations, pension	172			—			172			203			—			203
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	200			—			200			327			—			327
Adjustments to accumulated actuarial losses, postretirement medical benefits	(688		)	—			(688		)	—			—			—
Tax effect of other comprehensive income gains (losses)	(281		)	—			(281		)	325			—			325
Change in foreign currency translation adjustment	(57		)	(64		)	(121		)	(575		)	81			(494		)
Unrealized and realized gains (losses) on available-for-sale securities	19,239			—			19,239			(27,140		)	—			(27,140		)
Other comprehensive income (loss), net of income taxes	19,403			(309		)	19,094			(25,750		)	81			(25,669		)
Comprehensive income (loss)	49,489			(3,486		)	46,003			(39,628		)	(2,065		)	(41,693		)
Less: Comprehensive loss attributable to noncontrolling interest	(500		)	—			(500		)	(2,146		)	—			(2,146		)
Comprehensive income (loss) attributable to common shareholders	$	49,989		$	(3,486	)	$	46,503		$	(37,482	)	$	(2,065	)	$	(39,547	)

	Three Months Ended June 30,																		Six Months Ended June 30,
	2016									2015									2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Net income (loss)	$	(26,175	)	$	(3,222	)	$	(29,397	)	$	(37,851	)	$	(1,564	)	$	(39,415	)	$	3,911		$	(6,399	)	$	(2,488	)	$	(51,729	)	$	(3,709	)	$	(55,438	)
Other comprehensive income (loss)
Pension and other postretirement plans:
Amortization of accumulated actuarial gains, pension	1,772			—			1,772			1,157			—			1,157			2,590			(245		)	2,345			2,267			—			2,267
Adjustments to accumulated actuarial losses and transition obligations, pension	(199		)	—			(199		)	(488		)	(334		)	(822		)	(27		)	—			(27		)	(285		)	(334		)	(619		)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	323			—			323			327			—			327			523			—			523			654			—			654
Adjustments to accumulated actuarial gains, postretirement medical benefits	1,672			—			1,672			—			—			—			984			—			984			—			—			—
Tax effect of other comprehensive income gains (losses)	(1,314		)	—			(1,314		)	225			87			312			(1,371		)	—			(1,371		)	(350		)	87			(263		)
Change in foreign currency translation adjustment	(617		)	2			(615		)	4,924			(21		)	4,903			18,622			(62		)	18,560			(22,216		)	60			(22,156		)
Unrealized and realized gains (losses) on available-for-sale securities	1			—			1			(1,785		)	—			(1,785		)	(280		)	—			(280		)	(1,460		)	—			(1,460		)
Other comprehensive income (loss), net of income taxes	1,638			2			1,640			4,360			(268		)	4,092			21,041			(307		)	20,734			(21,390		)	(187		)	(21,577		)
Comprehensive income (loss)	(24,537		)	(3,220		)	(27,757		)	(33,491		)	(1,832		)	(35,323		)	24,952			(6,706		)	18,246			(73,119		)	(3,896		)	(77,015		)
Less: Comprehensive loss attributable to noncontrolling interest	(792		)	—			(792		)	(1,246		)	—			(1,246		)	(1,292		)	—			(1,292		)	(3,392		)	—			(3,392		)
Comprehensive income (loss) attributable to common shareholders	$	(23,745	)	$	(3,220	)	$	(26,965	)	$	(32,245	)	$	(1,832	)	$	(34,077	)	$	26,244		$	(6,706	)	$	19,538		$	(69,727	)	$	(3,896	)	$	(73,623	)

	Three Months Ended September 30,																		Nine Months Ended September 30,
	2016									2015									2016									2015
	As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated			As Reported			Adjustments			Restated
Net loss	$	(8,760	)	$	(9,847	)	$	(18,607	)	$	(48,020	)	$	(4,856	)	$	(52,876	)	$	(4,849	)	$	(16,246	)	$	(21,095	)	$	(99,749	)	$	(8,565	)	$	(108,314	)
Other comprehensive income (loss)
Pension and other postretirement plans:
Amortization of accumulated actuarial gains, pension	1,294			—			1,294			996			—			996			3,884			(245		)	3,639			3,263			(334		)	2,929
Adjustments to accumulated actuarial gains (losses) and transition obligations, pension	813			—			813			(253		)	—			(253		)	786			—			786			(538		)	—			(538		)
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	368			—			368			327			—			327			891			—			891			981			—			981
Adjustments to accumulated actuarial gains, postretirement medical benefits	—			—			—			—			—			—			984			—			984			—			—			—
Tax effect of other comprehensive losses	(1,039		)	—			(1,039		)	(558		)	—			(558		)	(2,410		)	—			(2,410		)	(908		)	87			(821		)
Change in foreign currency translation adjustment	(2,438		)	6			(2,432		)	(20,802		)	112			(20,690		)	16,184			(56		)	16,128			(43,018		)	172			(42,846		)
Unrealized and realized gains (losses) on available-for-sale securities	535			—			535			165			—			165			255			—			255			(1,295		)	—			(1,295		)
Other comprehensive income (loss), net of income taxes	(467		)	6			(461		)	(20,125		)	112			(20,013		)	20,574			(301		)	20,273			(41,515		)	(75		)	(41,590		)
Comprehensive income (loss)	(9,227		)	(9,841		)	(19,068		)	(68,145		)	(4,744		)	(72,889		)	15,725			(16,547		)	(822		)	(141,264		)	(8,640		)	(149,904		)
Less: Comprehensive loss attributable to noncontrolling interest	(240		)	—			(240		)	(1,458		)	—			(1,458		)	(1,532		)	—			(1,532		)	(4,850		)	—			(4,850		)
Comprehensive income (loss) attributable to common shareholders	$	(8,987	)	$	(9,841	)	$	(18,828	)	$	(66,687	)	$	(4,744	)	$	(71,431	)	$	17,257		$	(16,547	)	$	710		$	(136,414	)	$	(8,640	)	$	(145,054	)