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Supplemental Guarantor/Non-Guarantor Financial Information (Tables)
 9 Months Ended
Sep. 30, 2017
Supplemental Guarantor/Non-Guarantor Financial Information  
Schedule of Condensed Consolidating Statements of Operations and Comprehensive Income
Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)
(in thousands)
Three Months Ended September 30, 2017
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Revenue$2,238$―$248,884$―$(2,238)$248,884
Costs and expenses
Cost of product sold (exclusive of
depreciation, depletion, and accretion)―2204,299――204,301
Depreciation and depletion―24518,544――18,789
Accretion ――1,865――1,865
(Gain) loss on derivative financial instruments――(838)――(838)
Selling, general and administrative expenses―15,036――(2,238)12,798
Other operating costs――121――121
Total costs and expenses―15,283223,991―(2,238)237,036
Operating income (loss)2,238(15,283)24,893――11,848
Other income (expense)
Interest income―147―――147
Interest expense―(9,243)(135)(195)―(9,573)
Other, net―(54)(98)54―(98)
Total other income (expense)―(9,150)(233)(141)―(9,524)
Income (loss) before income tax provision and
earnings from unconsolidated affiliates2,238(24,433)24,660(141)―2,324
Income tax benefit (expense)115――――115
Income (loss) from unconsolidated affiliates,
net of tax ―5133――138
Income (loss) from consolidated
affiliates, net of tax 22424,652(141)―(24,735)―
Net income (loss)2,57722424,652(141)(24,735)2,577
Other comprehensive income (loss)
Postretirement medical plan amortization
of prior service cost(1,821)(1,821)(1,821)―3,642(1,821)
Income tax on postretirement medical plan
and pension changes――――――
Other comprehensive income (loss)(1,821)(1,821)(1,821)―3,642(1,821)
Total comprehensive income (loss)$756$(1,597)$22,831$(141)$(21,093)$756

Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)
(in thousands)
Three Months Ended September 30, 2016
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Revenue$2,438$―$217,073$―$(2,438)$217,073
Costs and expenses
Cost of product sold (exclusive of
depreciation, depletion, and accretion)―22164,265――164,287
Depreciation and depletion―28523,175――23,460
Accretion ――1,065――1,065
(Gain) loss on derivative financial instruments――1,068――1,068
Selling, general and administrative expenses―13,599――(2,438)11,161
Impairments――312――312
Debt restructuring costs―4,499―――4,499
Other operating costs――360――360
Total costs and expenses―18,405190,245―(2,438)206,212
Operating income (loss)2,438(18,405)26,828――10,861
Other income (expense)
Interest income2620―――46
Interest expense(22)(12,718)(173)(119)―(13,032)
Other, net―(29)(165)29―(165)
Total other income (expense)4(12,727)(338)(90)―(13,151)
Income (loss) before income tax provision and
earnings from unconsolidated affiliates2,442(31,132)26,490(90)―(2,290)
Income tax benefit (expense)(185)―832――647
Income (loss) from unconsolidated affiliates,
net of tax ―653――59
Income (loss) from consolidated
affiliates, net of tax (3,841)27,285(91)―(23,353)―
Net income (loss)(1,584)(3,841)27,284(90)(23,353)(1,584)
Other comprehensive income (loss)
Postretirement medical plan amortization
of prior service cost(1,872)(1,872)(1,872)―3,744(1,872)
Income tax on postretirement medical plan
and pension changes(831)(831)(831)―1,662(831)
Other comprehensive income (loss)(2,703)(2,703)(2,703)―5,406(2,703)
Total comprehensive income (loss)$(4,287)$(6,544)$24,581$(90)$(17,947)$(4,287)

Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)
(in thousands)
Nine Months Ended September 30, 2017
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Revenue$5,887$―$673,813$―$(5,887)$673,813
Costs and expenses
Cost of product sold (exclusive of
depreciation, depletion, and accretion)―9567,5983―567,610
Depreciation and depletion―62656,057――56,683
Accretion ――5,532――5,532
(Gain) loss on derivative financial instruments――3,102――3,102
Selling, general and administrative expenses―38,964――(5,887)33,077
Debt restructuring costs―23―――23
Other operating costs――406――406
Total costs and expenses―39,622632,6953(5,887)666,433
Operating income (loss)5,887(39,622)41,118(3)―7,380
Other income (expense)
Interest income1303―――304
Interest expense(48)(31,309)(404)(590)―(32,351)
Other, net―(183)(546)183―(546)
Total other income (expense)(47)(31,189)(950)(407)―(32,593)
Income (loss) before income tax provision and
earnings from unconsolidated affiliates5,840(70,811)40,168(410)―(25,213)
Income tax benefit (expense)(36)――――(36)
Income (loss) from unconsolidated affiliates,
net of tax ―15756――771
Income (loss) from consolidated
affiliates, net of tax (30,282)40,514(410)―(9,822)―
Net income (loss)(24,478)(30,282)40,514(410)(9,822)(24,478)
Other comprehensive income (loss)
Postretirement medical plan amortization
of prior service cost(5,462)(5,462)(5,462)―10,924(5,462)
Income tax on postretirement medical plan
and pension changes――――――
Other comprehensive income (loss)(5,462)(5,462)(5,462)―10,924(5,462)
Total comprehensive income (loss)$(29,940)$(35,744)$35,052$(410)$1,102$(29,940)

Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)
(in thousands)
Nine Months Ended September 30, 2016
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Revenue$6,581$―$572,510$―$(6,581)$572,510
Costs and expenses
Cost of product sold (exclusive of
depreciation, depletion, and accretion)―120469,818――469,938
Depreciation and depletion―94822,104――23,052
Accretion ――5,641――5,641
(Gain) loss on derivative financial instruments――(5,257)――(5,257)
Selling, general and administrative expenses―44,768――(6,581)38,187
Impairments―2,0482,451――4,499
Debt restructuring costs―4,499―――4,499
Other operating costs――814――814
Total costs and expenses―52,383495,571―(6,581)541,373
Operating income (loss)6,581(52,383)76,939――31,137
Other income (expense)
Interest income2789―――116
Interest expense(245)(34,517)(318)(291)―(35,371)
Other, net―(112)(760)112―(760)
Total other income (expense)(218)(34,540)(1,078)(179)―(36,015)
Income (loss) before income tax provision and
earnings from unconsolidated affiliates6,363(86,923)75,861(179)―(4,878)
Income tax benefit (expense)451―2,775――3,226
Income (loss) from unconsolidated affiliates,
net of tax ―16(1,034)――(1,018)
Income (loss) from consolidated
affiliates, net of tax (9,484)77,423(179)―(67,760)―
Net income (loss)(2,670)(9,484)77,423(179)(67,760)(2,670)
Other comprehensive income (loss)
Postretirement medical plan amortization
of prior service cost(3,381)(3,381)(3,381)―6,762(3,381)
Postretirement medical plan changes42,85142,85142,851―(85,702)42,851
Income tax on postretirement medical plan
and pension changes(2,776)(2,776)(2,776)―5,552(2,776)
Other comprehensive income (loss)36,69436,69436,694―(73,388)36,694
Total comprehensive income (loss)$34,024$27,210$114,117$(179)$(141,148)$34,024
Schedule of Condensed Consolidating Balance Sheet
Supplemental Condensed Consolidating Balance Sheet
(in thousands)
September 30, 2017
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
ASSETS
Current assets
Cash and cash equivalents$—$120,812$130$—$—$120,942
Accounts receivable——9,79843,904—53,702
Due from related parties6,5105,07625,879—(36,296)1,169
Inventories, net——69,780——69,780
Income tax receivable1,145————1,145
Other prepaid and deferred charges485—31,493——31,978
Other assets——1,762——1,762
Total current assets8,140125,888138,84243,904(36,296)280,478
Noncurrent assets
Property, plant and equipment, net—3,4631,390,593——1,394,056
Goodwill——2,280——2,280
Other assets992,5651,284,52238,960383(2,279,123)37,307
Total assets$1,000,705$1,413,873$1,570,675$44,287$(2,315,419)$1,714,121
LIABILITIES AND MEMBER'S EQUITY
Current liabilities
Accounts payable$20$25$29,194$49$—$29,288
Royalties and production taxes——59,251——59,251
Accrued expenses2,55210,88726,453——39,892
Due to related parties—71—36,225(36,296)—
Other liabilities——2,555——2,555
Total current liabilities2,57210,983117,45336,274(36,296)130,986
Noncurrent liabilities
Senior notes—410,374———410,374
Asset retirement obligations, net of
current portion——111,211——111,211
Accumulated postretirement medical benefit
obligation, net of current portion——24,101——24,101
Royalties and production taxes——29,650——29,650
Other liabilities7,172—9,667——16,839
Total liabilities9,744421,357292,08236,274(36,296)723,161
Commitments and Contingencies (Note 13)—————
Total equity990,960992,5161,278,5938,013(2,279,122)990,960
Total liabilities and equity$1,000,705$1,413,873$1,570,675$44,287$(2,315,419)$1,714,121

Supplemental Condensed Consolidating Balance Sheet
(in thousands)
December 31, 2016
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
ASSETS
Current assets
Cash and cash equivalents$—$83,673$35$—$—$83,708
Accounts receivable——13,26136,050—49,311
Due from related parties—116,486——(116,486)—
Inventories, net—7068,613——68,683
Derivative financial instruments——752——752
Income tax receivable1,601————1,601
Other prepaid and deferred charges278—20,083——20,361
Other assets——741——741
Total current assets1,879200,229103,48536,050(116,486)225,157
Noncurrent assets
Property, plant and equipment, net—3,3071,429,054——1,432,361
Goodwill——2,280——2,280
Other assets1,019,2891,299,41352,793—(2,316,517)54,978
Total assets$1,021,168$1,502,949$1,587,612$36,050$(2,433,003)$1,714,776
LIABILITIES AND MEMBER'S EQUITY
Current liabilities
Accounts payable$4$1,748$25,896$30$—$27,678
Royalties and production taxes——63,018——63,018
Accrued expenses3,6466,87925,332——35,857
Due to related parties59,6387127,25029,598(116,486)71
Other liabilities——2,567——2,567
Total current liabilities63,2888,698144,06329,628(116,486)129,191
Noncurrent liabilities
Senior notes—475,009———475,009
Asset retirement obligations, net of
current portion——97,048——97,048
Accumulated postretirement medical benefit
obligation, net of current portion——22,950——22,950
Royalties and production taxes——21,557——21,557
Other liabilities6,219—11,141——17,360
Total liabilities69,507483,707296,75929,628(116,486)763,115
Commitments and Contingencies (Note 13)—————
Total equity951,6611,019,2411,290,8546,422(2,316,517)951,661
Total liabilities and equity$1,021,168$1,502,948$1,587,613$36,050$(2,433,003)$1,714,776
Schedule of Condensed Consolidating Statements of Cash Flows
Supplemental Condensed Consolidating Statement of Cash Flows
(in thousands)
Nine Months Ended September 30, 2017
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Net cash provided by (used in) operating
activities$—$42,610$14,014$408$—$57,032
Investing activities
Purchases of property, plant and equipment—(1,420)(9,907)——(11,327)
Investment in development projects——(2,110)——(2,110)
Other——33——33
Net cash provided by (used in) investing
activities—(1,420)(11,984)——(13,404)
Financing activities
Repayment of senior notes—(62,094)———(62,094)
Payment of debt refinancing costs———(408)—(408)
Payment amortized to deferred gain—(6,294)———(6,294)
Proceeds from issuance of common stock—68,850———68,850
Cash paid for equity offering—(4,490)———(4,490)
Other—(23)(1,935)——(1,958)
Net cash provided by (used in) financing
activities —(4,051)(1,935)(408)—(6,394)
Net increase (decrease) in cash and cash equivalents—37,13995——37,234
Cash and cash equivalents at beginning of period—83,67335——83,708
Cash and cash equivalents at the end of period$—$120,812$129$—$—$120,942

Supplemental Condensed Consolidating Statement of Cash Flows
(in thousands)
Nine Months Ended September 30, 2016
Parent Guarantor (CPE Inc.)Issuing Company (CPE Resources)Guarantor SubsidiariesNon-Guarantor SubsidiariesEliminationsConsolidated
Net cash provided by (used in) operating
activities$—$8,185$28,145$—$—$36,330
Investing activities
Purchases of property, plant and equipment—(1,727)(28,421)——(30,148)
Cash paid for capitalized interest——(1,272)——(1,272)
Investment in development projects——(1,500)——(1,500)
Insurance proceeds——2,826——2,826
Other——46——46
Net cash provided by (used in) investing
activities—(1,727)(28,321)——(30,048)
Financing activities
Payment of deferred financing costs—(3,581)———(3,581)
Other——(1,713)——(1,713)
Net cash provided by (used in) financing
activities —(3,581)(1,713)——(5,294)
Net increase (decrease) in cash and cash equivalents—2,877(1,889)——988
Cash and cash equivalents at beginning of period—87,0542,259——89,313
Cash and cash equivalents at the end of period$—$89,931$370$—$—$90,301