Supplemental Consolidating Financial Information

9 Months Ended

Sep. 30, 2011

Supplemental Consolidating Financial Information [Abstract]

SUPPLEMENTAL CONSOLIDATING FINANCIAL INFORMATION

16. SUPPLEMENTAL CONSOLIDATING FINANCIAL INFORMATION

Pursuant to the indenture governing the Parent Notes, certain wholly owned subsidiaries of the Company have fully and unconditionally guaranteed the notes on a joint and several basis. The following tables present unaudited consolidating financial information for (i) the issuer of the notes (Westmoreland Coal Company), (ii) the co-issuer of the notes (Westmoreland Partners), (iii) the guarantors under the notes, and (iv) the entities which are not guarantors under the notes:

CONSOLIDATING BALANCE SHEETS
September 30, 2011
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
Assets	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Current assets:
Cash and cash equivalents	$	32,026		$	3,285		$	3		$	7,915		$	—		$	43,229
Receivables:
Trade		—			14,350			347			32,001			—			46,698
Contractual third-party reclamation receivables		—			—			112			7,315			—			7,427
Intercompany receivable/payable		(19,955	)		—			9,647			(23,161	)		33,469			—
Other		265			24			10,749			2,934			(9,970	)		4,002
		(19,690	)		14,374			20,855			19,089			23,499			58,127
Inventories		—			2,025			4,517			19,299			—			25,841
Other current assets		786			720			784			4,973			(550	)		6,713
Total current assets		13,122			20,404			26,159			51,276			22,949			133,910
Property, plant and equipment:
Land and mineral rights		—			1,156			17,806			65,071			—			84,033
Capitalized asset retirement cost		—			239			20,463			94,154			—			114,856
Plant and equipment		2,993			217,083			118,701			180,456			—			519,233
		2,993			218,478			156,970			339,681			—			718,122
Less accumulated depreciation, depletion and amortization		(2,209	)		(49,554	)		(88,244	)		(179,834	)		—			(319,841	)
Net property, plant and equipment		784			168,924			68,726			159,847			—			398,281
Advanced coal royalties		—			—			548			2,590			—			3,138
Reclamation deposits		—			—			—			70,801			—			70,801
Restricted investments and bond collateral		13,102			5,978			13,555			24,298			—			56,933
Contractual third-party reclamation receivables, less current portion		—			—			425			89,231			—			89,656
Intangible assets		—			4,972			—			325			—			5,297
Investment in subsidiaries		167,707			—			(717	)		3,770			(170,760	)		—
Other assets		7,076			—			1,236			2,639			—			10,951
Total assets	$	201,791		$	200,278		$	109,932		$	404,777		$	(147,811	)	$	768,967

CONSOLIDATING BALANCE SHEETS
September 30, 2011
(In thousands)

									Non-
	Parent/						Guarantor		Guarantor			Consolidating
Liabilities and Shareholders’ Deficit	Issuer			Co-Issuer			Subsidiaries		Subsidiaries			Adjustments			Total
Current liabilities
Current installments of long-term debt	$	1,621		$	—		$	2,394	$	18,201		$	(2,420	)	$	19,796
Accounts payable and accrued expenses:
Trade		2,116			8,966			3,640		36,889			(7,691	)		43,920
Production taxes		—			1			1,401		26,494			—			27,896
Workers’ compensation		946			—			—		—			—			946
Postretirement medical benefits		12,198			—			—		1,383			—			13,581
SERP		304			—			—		—			—			304
Deferred revenue		—			8,594			1,025		2,945			(550	)		12,014
Asset retirement obligations		—			—			2,810		13,867			—			16,677
Other current liabilities		2,765			—			1,844		86			(13	)		4,682
Total current liabilities		19,950			17,561			13,114		99,865			(10,674	)		139,816
Long-term debt, less current installments		143,779			—			3,750		119,135			—			266,664
Workers’ compensation, less current portion		9,279			—			—		—			—			9,279
Excess of pneumoconiosis benefit obligation over trust assets		3,611			—			—		—			—			3,611
Postretirement medical benefits, less current portion		167,959			—			—		28,271			—			196,230
Pension and SERP obligations, less current portion		10,875			95			—		2,056			—			13,026
Deferred revenue, less current portion		—			60,633			—		7,687			—			68,320
Asset retirement obligations, less current portion		—			756			31,050		198,204			—			230,010
Intangible liabilities		—			7,899			—		—			—			7,899
Other liabilities		451			—			6,674		1,355			—			8,480
Intercompany receivable/payable		20,255			—			2,258		26,542			(49,055	)		—
Total liabilities		376,159			86,944			56,846		483,115			(59,729	)		943,335
Shareholders’ deficit:
Preferred stock		160			—			—		—			—			160
Common stock		34,404			5			110		132			(247	)		34,404
Other paid-in capital		125,498			52,742			17,215		56,034			(125,991	)		125,498
Accumulated other comprehensive loss		(57,195	)		(196	)		14		(13,103	)		13,285			(57,195	)
Accumulated earnings (deficit)		(269,990	)		60,783			35,747		(121,401	)		24,871			(269,990	)
Total Westmoreland Coal Company shareholders’ deficit		(167,123	)		113,334			53,086		(78,338	)		(88,082	)		(167,123	)
Noncontrolling interest		(7,245	)		—			—		—			—			(7,245	)
Total equity (deficit)		(174,368	)		113,334			53,086		(78,338	)		(88,082	)		(174,368	)
Total liabilities and shareholders’ deficit	$	201,791		$	200,278		$	109,932	$	404,777		$	(147,811	)	$	768,967

CONSOLIDATING BALANCE SHEETS
December 31, 2010
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
Assets	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Current assets:
Cash and cash equivalents	$	271		$	880		$	—		$	4,624		$	—		$	5,775
Receivables:
Trade		—			14,148			65			36,365			—			50,578
Contractual third-party reclamation receivables		—			—			135			7,608			—			7,743
Intercompany receivable/payable		—			—			10,193			(21,544	)		11,351			—
Other		66			198			4,917			1,530			(2,166	)		4,545
		66			14,346			15,310			23,959			9,185			62,866
Inventories		—			1,935			4,624			17,012			—			23,571
Other current assets		796			224			469			3,944			(98	)		5,335
Total current assets		1,133			17,385			20,403			49,539			9,087			97,547
Property, plant and equipment:
Land and mineral rights		—			1,156			17,806			64,862			—			83,824
Capitalized asset retirement cost		—			239			20,463			94,154			—			114,856
Plant and equipment		2,611			215,851			117,360			170,839			—			506,661
		2,611			217,246			155,629			329,855			—			705,341
Less accumulated depreciation, depletion and amortization		(1,987	)		(42,156	)		(82,239	)		(162,004	)		—			(288,386	)
Net property, plant and equipment		624			175,090			73,390			167,851			—			416,955
Advanced coal royalties		—			—			998			2,697			—			3,695
Reclamation deposits		—			—			—			72,274			—			72,274
Restricted investments and bond collateral		11,816			8,563			10,956			24,049			—			55,384
Contractual third-party reclamation receivables		—			—			390			87,349			—			87,739
Deferred income taxes		—			—			—			—			2,458			2,458
Intangible assets		—			6,203			—			352			—			6,555
Investment in subsidiaries		115,612			—			(717	)		3,770			(118,665	)		—
Other assets		2,060			401			1,683			3,555			—			7,699
Total assets	$	131,245		$	207,642		$	107,103		$	411,436		$	(107,120	)	$	750,306

CONSOLIDATING BALANCE SHEETS
December 31, 2010
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
Liabilities and Shareholders’ Deficit	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Current liabilities
Current installments of long-term debt	$	—		$	—		$	2,255		$	12,718		$	—		$	14,973
Accounts payable and accrued expenses:
Trade		5,187			8,549			3,283			31,709			(2,481	)		46,247
Production taxes		—			2			1,084			25,231			—			26,317
Workers’ compensation		954			—			—			—			—			954
Postretirement medical benefits		12,198			—			—			1,383			—			13,581
SERP		304			—			—			—			—			304
Deferred revenue		—			8,805			349			1,055			—			10,209
Asset retirement obligations		—			—			3,371			11,143			—			14,514
Other current liabilities		249			782			3,138			2,164			(92	)		6,241
Total current liabilities		18,892			18,138			13,480			85,403			(2,573	)		133,340
Long-term debt, less current installments		13,671			46,648			15,166			133,246			—			208,731
Revolving lines of credit		—			—			16,900			1,500			—			18,400
Workers’ compensation, less current portion		9,424			—			—			—			—			9,424
Excess of pneumoconiosis benefit obligation over trust assets		2,246			—			—			—			—			2,246
Postretirement medical benefits, less current portion		169,677			—			—			27,602			—			197,279
Pension and SERP obligations, less current portion		16,105			154			—			4,203			—			20,462
Deferred revenue, less current portion		—			67,308			—			8,087			—			75,395
Asset retirement obligations, less current portion		—			715			28,967			197,447			—			227,129
Intangible liabilities		—			8,663			—			—			—			8,663
Other liabilities		4,153			—			3,149			1,409			2,881			11,592
Intercompany receivable/payable		59,432			—			(19,590	)		26,424			(66,266	)		—
Total liabilities		293,600			141,626			58,072			485,321			(65,958	)		912,661
Shareholders’ deficit
Preferred stock		160			—			—			—			—			160
Common stock		27,901			5			110			132			(247	)		27,901
Other paid-in capital		98,466			30			16,036			53,264			(69,330	)		98,466
Accumulated other comprehensive income		(57,680	)		(203	)		120			(14,353	)		14,436			(57,680	)
Accumulated earnings (deficit)		(226,740	)		66,184			32,765			(112,928	)		13,979			(226,740	)
Total Westmoreland Coal Company shareholders’ deficit		(157,893	)		66,016			49,031			(73,885	)		(41,162	)		(157,893	)
Noncontrolling interest		(4,462	)		—			—			—			—			(4,462	)
Total equity (deficit)		(162,355	)		66,016			49,031			(73,885	)		(41,162	)		(162,355	)
Total liabilities and shareholders’ deficit	$	131,245		$	207,642		$	107,103		$	411,436		$	(107,120	)	$	750,306

CONSOLIDATING STATEMENTS OF OPERATIONS
Three Months Ended September 30, 2011
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Revenues	$	—		$	23,626		$	16,323		$	108,109		$	(15,609	)	$	132,449
Costs, expenses and other:
Cost of sales		—			15,055			12,748			87,970			(15,609	)		100,164
Depreciation, depletion and amortization		76			2,570			2,050			6,916			—			11,612
Selling and administrative		2,091			1,308			1,134			5,351			—			9,884
Heritage health benefit expenses		3,688			—			—			208			—			3,896
Loss on sales of assets		—			—			—			91			—			91
Other operating income		—			—			(1,769	)		—			—			(1,769	)
		5,855			18,933			14,163			100,536			(15,609	)		123,878
Operating income (loss)		(5,855	)		4,693			2,160			7,573			—			8,571
Other income (expense):
Interest expense		(4,471	)		(29	)		(115	)		(3,066	)		31			(7,650	)
Interest income		71			—			49			334			(31	)		423
Other income		34			—			26			87			—			147
		(4,366	)		(29	)		(40	)		(2,645	)		—			(7,080	)
Income (loss) before income taxes and income of consolidated subsidiaries		(10,221	)		4,664			2,120			4,928			—			1,491
Equity in income of subsidiaries		11,437			—			—			—			(11,437	)		—
Income (loss) before income taxes		1,216			4,664			2,120			4,928			(11,437	)		1,491
Income tax expense (benefit) from operations		(358	)		—			620			1,897			(2,243	)		(84	)
Net income (loss)		1,574			4,664			1,500			3,031			(9,194	)		1,575
Less net loss attributable to noncontrolling interest		(1,154	)		—			—			—			—			(1,154	)
Net income (loss) attributable to the Parent company	$	2,728		$	4,664		$	1,500		$	3,031		$	(9,194	)	$	2,729

CONSOLIDATING STATEMENTS OF OPERATIONS
Three Months Ended September 30, 2010
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Revenues	$	—		$	23,598		$	13,217		$	100,134		$	(12,869	)	$	124,080
Costs, expenses and other:
Cost of sales		—			15,135			11,095			80,847			(12,869	)		94,208
Depreciation, depletion and amortization		101			2,529			1,985			6,349			—			10,964
Selling and administrative		1,796			875			980			5,279			—			8,930
Heritage health benefit expenses		4,063			—			—			178			—			4,241
Loss on sales of assets		—			—			28			137			—			165
Other operating income		—			—			(2,267	)		—			—			(2,267	)
		5,960			18,539			11,821			92,790			(12,869	)		116,241
Operating income (loss)		(5,960	)		5,059			1,396			7,344			—			7,839
Other income (expense):
Interest expense		(833	)		(1,143	)		(646	)		(3,144	)		10			(5,756	)
Interest income		91			7			66			449			(10	)		603
Other income (loss)		—			—			22			(5	)		—			17
		(742	)		(1,136	)		(558	)		(2,700	)		—			(5,136	)
Income (loss) before income taxes and income of consolidated subsidiaries		(6,702	)		3,923			838			4,644			—			2,703
Equity in income of subsidiaries		(8,810	)		—			—			—			8,810			—
Income (loss) before income taxes		2,108			3,923			838			4,644			(8,810	)		2,703
Income tax expense (benefit) from operations		(310	)		32			803			1,391			(1,631	)		285
Net income (loss)		2,418			3,891			35			3,253			(7,179	)		2,418
Less net loss attributable to noncontrolling interest		(435	)		—			—			—			—			(435	)
Net income (loss) attributable to the Parent company	$	2,853		$	3,891		$	35		$	3,253		$	(7,179	)	$	2,853

CONSOLIDATING STATEMENTS OF OPERATIONS
Nine Months Ended September 30, 2011
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Revenues	$	—		$	68,619		$	44,186		$	301,650		$	(42,102	)	$	372,353
Costs, expenses and other:
Cost of sales		—			45,959			35,703			249,405			(42,103	)		288,964
Depreciation, depletion and amortization		224			7,666			6,049			19,922			—			33,861
Selling and administrative		6,735			3,040			3,275			15,174			—			28,224
Heritage health benefit expenses		10,496			—			—			619			—			11,115
Loss on sales of assets		—			189			24			202			—			415
Other operating income		—			—			(5,236	)		—			—			(5,236	)
		17,455			56,854			39,815			285,322			(42,103	)		357,343
Operating income (loss)		(17,455	)		11,765			4,371			16,328			1			15,010
Other expense:
Interest expense		(11,929	)		(460	)		(553	)		(9,380	)		60			(22,262	)
Loss on extinguishment of debt		(7,873	)		(9,073	)		(84	)		—			—			(17,030	)
Interest income		195			10			152			837			(60	)		1,134
Other income (loss)		(3,013	)		—			159			224			—			(2,630	)
		(22,620	)		(9,523	)		(326	)		(8,319	)		—			(40,788	)
Income (loss) from operations before income taxes and income of consolidated subsidiaries		(40,075	)		2,242			4,045			8,009			1			(25,778	)
Equity in income of subsidiaries		14,483			—			—			—			(14,483	)		—
Income (loss) before income taxes		(25,592	)		2,242			4,045			8,009			(14,482	)		(25,778	)
Income tax expense (benefit) from operations		(520	)		—			1,065			3,618			(4,869	)		(706	)
Net income (loss)		(25,072	)		2,242			2,980			4,391			(9,613	)		(25,072	)
Less net loss attributable to noncontrolling interest		(2,783	)		—			—			—			—			(2,783	)
Net income (loss) attributable to the Parent company	$	(22,289	)	$	2,242		$	2,980		$	4,391		$	(9,613	)	$	(22,289	)

CONSOLIDATING STATEMENTS OF OPERATIONS
Nine Months Ended September 30, 2010
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Revenues	$	—		$	67,662		$	40,240		$	309,418		$	(39,168	)	$	378,152
Costs, expenses and other:
Cost of sales		—			46,316			34,000			255,218			(39,168	)		296,366
Depreciation, depletion and amortization		282			7,588			5,933			19,632			—			33,435
Selling and administrative		6,455			3,222			3,206			15,695			—			28,578
Heritage health benefit expenses		11,084			—			—			466			—			11,550
Loss (gain) on sales of assets		—			(1	)		28			229			—			256
Other operating income		—			—			(6,519	)		—			—			(6,519	)
		17,821			57,125			36,648			291,240			(39,168	)		363,666
Operating income (loss)		(17,821	)		10,537			3,592			18,178			—			14,486
Other income (expense):
Interest expense		(2,316	)		(3,548	)		(1,926	)		(9,564	)		109			(17,245	)
Interest income		193			30			83			1,187			(113	)		1,380
Other income		199			29			29			650			—			907
		(1,924	)		(3,489	)		(1,814	)		(7,727	)		(4	)		(14,958	)
Income (loss) before income taxes and income of consolidated subsidiaries		(19,745	)		7,048			1,778			10,451			(4	)		(472	)
Equity in income of subsidiaries		(18,814	)		—			—			—			18,814			—
Income (loss) before income taxes		(931	)		7,048			1,778			10,451			(18,818	)		(472	)
Income tax expense (benefit) from operations		(310	)		97			549			4,652			(4,839	)		149
Net income (loss)		(621	)		6,951			1,229			5,799			(13,979	)		(621	)
Less net loss attributable to noncontrolling interest		(1,878	)		—			—			—			—			(1,878	)
Net income (loss) attributable to the Parent company	$	1,257		$	6,951		$	1,229		$	5,799		$	(13,979	)	$	1,257

CONSOLIDATING STATEMENTS OF CASH FLOWS
Nine Months Ended September 30, 2011
(In thousands)

	Parent/						Guarantor			Non-Guarantor			Consolidating
Statements of Cash Flows	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(25,072	)	$	2,242		$	2,980		$	4,391		$	(9,613	)	$	(25,072	)
Adjustments to reconcile net income (loss) to net cash provided by operation activities:
Equity in income of subsidiaries		14,484			—			—			—			(14,484	)		—
Loss on derivative instruments		3,079			—			—			—			—			3,079
Non-cash tax benefits		(308	)		—			—			—			—			(308	)
Depreciation, depletion, and amortization		224			7,666			6,049			19,922			—			33,861
Accretion of asset retirement obligation and receivable		—			41			2,275			5,784			—			8,100
Amortization of intangible assets and liabilities, net		—			467			—			27			—			494
Share-based compensation		3,808			—			—			—			—			3,808
Loss on sale of assets		—			189			24			202			—			415
Loss on extinguishment of debt		7,873			9,073			84			—			—			17,030
Amortization of deferred financing costs		1,107			(21	)		297			503			—			1,886
Gain on the sale of investments		—			—			(75	)		(75	)		—			(150	)
Changes in operating assets and liabilities:
Receivables, net		(199	)		(28	)		(6,115	)		3,310			7,805			4,773
Inventories		—			(89	)		107			(2,288	)		—			(2,270	)
Excess of pneumoconiosis benefit obligation over trust assets		1,365			—			—			—			—			1,365
Accounts payable and accrued expenses		(371	)		(385	)		498			6,842			(5,223	)		1,361
Deferred revenue		—			(6,886	)		676			1,490			(550	)		(5,270	)
Accrual for workers’ compensation		(153	)		—			—			—			—			(153	)
Asset retirement obligations		—			—			(766	)		(3,891	)		—			(4,657	)
Accrual for postretirement medical benefits		(2,156	)		—			—			891			—			(1,265	)
Pension and SERP obligations		(4,742	)		(52	)		—			2,827			—			(1,967	)
Other assets and liabilities		(145	)		(992	)		2,915			(2,494	)		(316	)		(1,032	)
Net cash provided by (used in) operating activities		(1,206	)		11,225			8,949			37,441			(22,381	)		34,028
Cash flows from investing activities:
Distributions received by subsidiaries		20,200			—			—			—			(20,200	)		—
Additions to property, plant and equipment		(383	)		(1,179	)		(1,341	)		(12,200	)		—			(15,103	)
Change in restricted investments and bond collateral and reclamation deposits		(1,283	)		2,585			(3,705	)		(1,076	)		—			(3,479	)
Net proceeds from sales of assets		—			—			—			87			—			87
Proceeds from sale of restricted investments		—			—			1,075			2,275			—			3,350
Receivable from customer for property and equipment purchases		—			—			—			(350	)		—			(350	)
Net cash provided by (used in) investing activities		18,534			1,406			(3,971	)		(11,264	)		(20,200	)		(15,495	)
Cash flows from financing activities:
Book overdrafts		(140	)		—			(352	)		(143	)		—			(635	)
Borrowings of long-term debt, net of debt discount		142,500			—			—			—			—			142,500
Repayments of long-term debt		(2,532	)		(46,220	)		(11,396	)		(9,038	)		—			(69,186	)
Borrowings on revolving lines of credit		—			1,500			12,200			73,500			—			87,200
Repayments on revolving lines of credit		—			(1,500	)		(29,100	)		(75,000	)		—			(105,600	)
Debt issuance and other refinancing costs		(5,842	)		(9,077	)		100			—			—			(14,819	)
Exercise of stock options		422			—			—			—			—			422
Distributions / dividends		(20,961	)		(7,500	)		—			(12,700	)		20,200			(20,961	)
Transactions with Parent/affiliates		(99,020	)		52,571			23,573			495			22,381			—
Net cash provided by (used in) financing activities		14,427			(10,226	)		(4,975	)		(22,886	)		42,581			18,921
Net increase in cash and cash equivalents		31,755			2,405			3			3,291			—			37,454
Cash and cash equivalents, beginning of year		271			880			—			4,624			—			5,775
Cash and cash equivalents, end of year	$	32,026		$	3,285		$	3		$	7,915		$	—			43,229

CONSOLIDATING STATEMENTS OF CASH FLOWS
Nine Months Ended September 30, 2010
(In thousands)

										Non-
	Parent/						Guarantor			Guarantor			Consolidating
Statements of Cash Flows	Issuer			Co-Issuer			Subsidiaries			Subsidiaries			Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(621	)	$	6,951		$	1,229		$	5,799		$	(13,979	)	$	(621	)
Adjustments to reconcile net income (loss) to net cash provided by operation activities:
Equity in income of subsidiaries		(18,815	)		—			—			—			18,815			—
Depreciation, depletion, and amortization		(102	)		(30	)		—			—			—			(132	)
Accretion of asset retirement obligation and receivable		1,236			—			—			—			—			1,236
Amortization of intangible assets and liabilities, net		282			7,588			5,933			19,632			—			33,435
Share-based compensation		—			38			2,255			6,394			—			8,687
Loss (gain) on sale of assets		—			465			—			(117	)		—			348
Non-cash interest expense		3,206			—			—			—			—			3,206
Amortization of deferred financing costs		—			(1	)		28			229			—			256
Loss (gain) on the sales of investment securities		1,075			(241	)		356			501			—			1,691
Gain on derivative		(97	)		—			—			(507	)		—			(604	)
Changes in operating assets and liabilities:
Receivables, net		(99	)		40			(3,536	)		(2,704	)		2,383			(3,916	)
Inventories		—			(173	)		(209	)		1,377			—			995
Excess of pneumoconiosis benefit obligation over trust assets		1,190			—			—			—			—			1,190
Accounts payable and accrued expenses		(114	)		1,216			(332	)		12,406			(2,461	)		10,715
Deferred revenue		—			(3,954	)		(177	)		2,990			—			(1,141	)
Accrual for workers’ compensation		(143	)		—			—			—			—			(143	)
Asset retirement obligations		—			—			(566	)		(3,977	)		—			(4,543	)
Accrual for postretirement medical benefits		(2,450	)		(57	)		—			249			—			(2,258	)
Pension and SERP obligations		(3,298	)		—			—			(491	)		—			(3,789	)
Other assets and liabilities		(898	)		(581	)		(105	)		(5,495	)		51			(7,028	)
Net cash provided by (used in) operating activities		(19,648	)		11,261			4,876			36,286			4,809			37,584
Cash flows from investing activities:
Distributions received by subsidiaries		25,400			—			—			—			(25,400	)		—
Additions to property, plant and equipment		(544	)		(1,349	)		(3,732	)		(10,020	)		—			(15,645	)
Change in restricted investments and bond collateral and reclamation deposits		(1,287	)		(168	)		(1,673	)		(990	)		—			(4,118	)
Net proceeds from sales of assets		—			1			7			381			—			389
Proceeds from the sale of restricted investments		156			—			—			2,151			—			2,307
Receivable from customer for property and equipment purchases		—			—			—			117			—			117
Net cash provided by (used in) investing activities		23,725			(1,516	)		(5,398	)		(8,361	)		(25,400	)		(16,950	)
Cash flows from financing activities:
Book overdrafts		(67	)		—			(638	)		(684	)		—			(1,389	)
Repayments of long-term debt		—			(9,355	)		(3,377	)		(4,970	)		—			(17,702	)
Borrowings on revolving lines of credit		—			7,300			68,300			46,500			—			122,100
Repayments on revolving lines of credit		—			(3,800	)		(67,800	)		(46,500	)		—			(118,100	)
Exercise of stock options		8			—			—			—			—			8
Dividends/distributions		—			—			—			(25,400	)		25,400			—
Transactions with Parent/affiliates		(4,569	)		(246	)		4,096			5,528			(4,809	)		—
Net cash provided by (used in) financing activities		(4,628	)		(6,101	)		581			(25,526	)		20,591			(15,083	)
Net increase (decrease) in cash and cash equivalents		(551	)		3,644			59			2,399			—			5,551
Cash and cash equivalents, beginning of year		755			138			—			9,626			—			10,519
Cash and cash equivalents, end of year	$	204		$	3,782		$	59		$	12,025		$	—			16,070