ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2016

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in workers' compensation liability

		2016		2015
	(in thousands)
Beginning balance		$	54,558	$	57,557
Accruals			10,450		13,220
Payments			(10,415)		(8,906)
Interest accretion			1,967		1,954
Valuation gain			(8,429)		(9,267)
Ending balance		$	48,131	$	54,558

Summary of amounts recognized in the consolidated balance sheets

	2016		2015
	(in thousands)
Black lung claims	$	64,988	$	61,693
Workers’ compensation claims		48,131		54,558
Total obligations		113,119		116,251
Less current portion		(9,897)		(8,688)
Non-current obligations	$	103,222	$	107,563

Components of black lung and workers' compensation expense

	2016		2015		2014
	(in thousands)
Black lung benefits:
Service cost	$	2,578	$	3,081	$	3,424
Interest cost		2,506		2,094		2,262
Net amortization		(2,643)		(451)		(1,051)
Total black lung		2,441		4,724		4,635
Workers’ compensation expense		9,063		9,759		7,776
Total expense	$	11,504	$	14,483	$	12,411

Pneumoconiosis benefits

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in black lung benefit obligation

	2016		2015
	(in thousands)
Benefit obligations at beginning of year	$	61,693	$	56,386
Service cost		2,578		3,081
Interest cost		2,506		2,094
Actuarial loss		205		750
Acquisition		—		790
Benefits and expenses paid		(1,994)		(1,408)
Benefit obligations at end of year	$	64,988	$	61,693

	2016		2015		2014
	(in thousands)
Amount recognized in accumulated other comprehensive income consists of:
Net actuarial gain	$	(1,382)	$	(4,230)	$	(5,431)

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

	2016		2015		2014
	(in thousands)
Net actuarial loss	$	(205)	$	(750)	$	(2,029)
Reversal of amortization item:
Net actuarial gain		(2,643)		(451)		(1,051)
Total recognized in accumulated other comprehensive loss	$	(2,848)	$	(1,201)	$	(3,080)