ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2015

Accrued Workers Compensation And Pneumoconiosis Benefits

Components of black lung and workers' compensation expense

	2015		2014		2013
			(in thousands)
Black lung benefits:
Service cost	$	3,081	$	3,424	$	3,810
Interest cost	2,094		2,262		2,253
Net amortization	(451)		(1,051)		670
Total black lung	4,724		4,635		6,733
Workers’ compensation expense (benefit)	9,759		7,776		(110)
Total expense	$	14,483	$	12,411	$	6,623

Reconciliation of changes in workers' compensation liability

	2015		2014
	(in thousands)
Beginning balance	$	57,557	$	62,909
Accruals	13,220		14,978
Payments	(8,906)		(10,563)
Interest accretion	1,954		2,585
Valuation gain	(9,267)		(12,352)
Ending balance	$	54,558	$	57,557

Summary of amounts recognized in the consolidated balance sheets

	2015		2014
	(in thousands)
Black lung claims	$	61,693	$	56,386
Workers’ compensation claims	54,558		57,557
Total obligations	116,251		113,943
Less current portion	(8,688)		(8,868		)
Non-current obligations	$	107,563	$	105,075

Pneumoconiosis benefits

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in the black lung benefit obligation recognized in AOCI

	2015		2014		2013
			(in thousands)
Net actuarial (loss) gain	$	(750)	$	(2,029)	$	16,750
Reversal of amortization item:
Net actuarial (gain) loss	(451)		(1,051)		670
Total recognized in accumulated other comprehensive income (loss)	$	(1,201)	$	(3,080)	$	17,420

Reconciliation of changes in black lung benefit obligation

	2015		2014
	(in thousands)
Benefit obligations at beginning of year	$	56,386	$	49,560
Service cost	3,081		3,424
Interest cost	2,094		2,262
Actuarial loss	750		2,029
Acquisition	790		-
Benefits and expenses paid	(1,408)		(889		)
Benefit obligations at end of year	$	61,693	$	56,386

	2015		2014		2013
			(in thousands)
Amount recognized in accumulated other comprehensive income consist of:
Net actuarial (gain) loss	$	(4,230)	$	(5,431)	$	(8,511)