ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2017

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in workers' compensation liability

	2017		2016
	(in thousands)
Beginning balance	$	48,131	$	54,558
Accruals increase		17,066		10,450
Payments		(10,769)		(10,415)
Interest accretion		1,681		1,967
Valuation gain		(1,670)		(8,429)
Ending balance	$	54,439	$	48,131

Summary of amounts recognized in the consolidated balance sheets

	2017		2016
	(in thousands)
Workers' compensation claims	$	54,439	$	48,131
Pneumoconiosis benefit claims		74,859		64,988
Total obligations		129,298		113,119
Less current portion		(10,729)		(9,897)
Non-current obligations	$	118,569	$	103,222

Components of pneumoconiosis and workers' compensation expense

	2017		2016		2015
	(in thousands)
Service cost	$	2,255	$	2,578	$	3,081
Interest cost		2,555		2,506		2,094
Net amortization		(2,092)		(2,643)		(451)
Total pneumoconiosis expense		2,718		2,441		4,724
Workers' compensation expense		12,215		9,063		9,759
Total expense	$	14,933	$	11,504	$	14,483

Pneumoconiosis benefits

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in pneumoconiosis benefit obligation

	2017		2016
	(in thousands)
Benefit obligations at beginning of year	$	64,988	$	61,693
Service cost		2,255		2,578
Interest cost		2,555		2,506
Actuarial loss		7,938		205
Benefits and expenses paid		(2,877)		(1,994)
Benefit obligations at end of year	$	74,859	$	64,988

Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI

	2017		2016		2015
	(in thousands)
Net actuarial loss	$	(7,938)	$	(205)	$	(750)
Reversal of amortization item:
Net actuarial gain		(2,092)		(2,643)		(451)
Total recognized in accumulated other comprehensive loss	$	(10,030)	$	(2,848)	$	(1,201)

Schedule of amount recognized in accumulated other comprehensive income

	2017		2016		2015
	(in thousands)
Amount recognized in accumulated other comprehensive loss consists of:
Net actuarial loss (gain)	$	8,648	$	(1,382)	$	(4,230)