PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2015

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT

6.PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following at December 31:

	2015		2014
	(in thousands)
Mining equipment and processing facilities	$	1,923,310	$	1,757,772
Land and mineral rights	418,668		376,937
Buildings, office equipment and improvements	291,106		278,283
Construction and mine development in progress	94,482		82,530
Mine development costs	316,694		320,098
Property, plant and equipment, at cost	3,044,260		2,815,620
Less accumulated depreciation, depletion and amortization	(1,243,985)		(1,150,414)
Total property, plant and equipment, net	$	1,800,275	$	1,665,206

Equipment leased by the ARLP Partnership under lease agreements which are determined to be capital leases are stated at an amount equal to the present value of the minimum lease payments during the lease term, less accumulated amortization.  Equipment under capital leases totaling $105.8 million included in mining equipment and processing facilities is amortized on the straight-line method over the shorter of its useful life or the related lease term.  The provision for amortization of leased properties is included in depreciation, depletion and amortization expense.  Accumulated amortization related to the ARLP Partnership’s capital leases was $7.1 million, $5.6 million and $5.8 million as of December 31, 2015, 2014 and 2013, respectively, and amortization expense was $5.7 million, $1.6 million and $2.0 million for the years ended December 31, 2015, 2014 and 2013, respectively.  For information regarding long-lived asset impairments please see Note 4 – Long-Lived Asset Impairments.