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			&lt;font style="display: inline;font-weight:bold;"&gt;1. BASIS OF PRESENTATION AND ORGANIZATION&amp;nbsp;&lt;/font&gt;
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			&lt;font style="display: inline;font-weight:bold;font-style:italic;"&gt;Basis of Presentation and Principles of Consolidation&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;#x2014; The accompanying &lt;/font&gt;&lt;font style="display: inline;"&gt;unaudited interim &lt;/font&gt;&lt;font style="display: inline;"&gt;financial statements include the accounts of Rhino Resource Partners&amp;nbsp;LP and its subsidiaries (the &amp;#x201C;Partnership&amp;#x201D;). Intercompany transactions and balances have been eliminated in consolidation.&amp;nbsp;&lt;/font&gt;
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			&lt;font style="display: inline;font-weight:bold;font-style:italic;"&gt;Unaudited Interim Financial Information&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;#x2014;The &lt;/font&gt;&lt;font style="display: inline;"&gt;accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. The condensed consolidated statement of financial position as of &lt;/font&gt;&lt;font style="display: inline;"&gt;June&lt;/font&gt;&lt;font style="display: inline;"&gt; &amp;nbsp;3&lt;/font&gt;&lt;font style="display: inline;"&gt;0&lt;/font&gt;&lt;font style="display: inline;"&gt;, 2013, condensed consolidated statements of operations &lt;/font&gt;&lt;font style="display: inline;"&gt;and comprehensive income &lt;/font&gt;&lt;font style="display: inline;"&gt;for the three &lt;/font&gt;&lt;font style="display: inline;"&gt;and six &lt;/font&gt;&lt;font style="display: inline;"&gt;months ended &lt;/font&gt;&lt;font style="display: inline;"&gt;June&lt;/font&gt;&lt;font style="display: inline;"&gt; &amp;nbsp;3&lt;/font&gt;&lt;font style="display: inline;"&gt;0&lt;/font&gt;&lt;font style="display: inline;"&gt;, 2013 and 2012 and the condensed consolidated statements of cash flows for the &lt;/font&gt;&lt;font style="display: inline;"&gt;six&lt;/font&gt;&lt;font style="display: inline;"&gt; months ended &lt;/font&gt;&lt;font style="display: inline;"&gt;June&lt;/font&gt;&lt;font style="display: inline;"&gt; &amp;nbsp;3&lt;/font&gt;&lt;font style="display: inline;"&gt;0&lt;/font&gt;&lt;font style="display: inline;"&gt;, 2013 and 2012 include all adjustments (consisting of normal recurring adjustments) which the Partnership considers necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The condensed consolidated statement of financial position as of December 31, 2012 was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (&amp;#x201C;U.S.&amp;#x201D;). The Partnership filed its Annual Report on Form 10-K for the year ended December 31, 2012 with the Securities and Exchange Commission (&amp;#x201C;SEC&amp;#x201D;), which included all information and notes necessary for such presentation. The results of operations for the interim period are not necessarily indicative of the results to be expected for the year or any future period. These unaudited interim financial statements should be read in conjunction with the audited financial statements included in the Partnership&amp;#x2019;s Annual Report on Form 10-K for the year ended December 31, 2012 filed with the SEC.&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;
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			&lt;font style="display: inline;font-weight:bold;font-style:italic;"&gt;Organization&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;#x2014;Rhino Resource Partners&amp;nbsp;LP is a Delaware limited partnership formed on April 19, 2010 to acquire &lt;/font&gt;&lt;font style="display: inline;"&gt;Rhino Energy LLC (the &amp;#x201C;Predecessor&amp;#x201D; or the &amp;#x201C;Operating Company&amp;#x201D;)&lt;/font&gt;&lt;font style="display: inline;"&gt;. Rhino Resource Partners&amp;nbsp;LP had no operations during the period from April 19, 2010 (date of inception) to October 5, 2010 (the consummation of the &lt;/font&gt;&lt;font style="display: inline;"&gt;initial public offering (&amp;#x201C;IPO&amp;#x201D;) &lt;/font&gt;&lt;font style="display: inline;"&gt;of the Partnership). The Operating Company and its wholly owned subsidiaries produce and market coal from surface and underground mines in Kentucky, Ohio, West Virginia, and Utah and also have&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;&lt;font style="display: inline;"&gt;one&lt;/font&gt;&lt;font style="display: inline;"&gt; underground mine&lt;/font&gt;&lt;font style="display: inline;"&gt; located&lt;/font&gt;&lt;font style="display: inline;"&gt; in Colorado&lt;/font&gt;&lt;font style="display: inline;"&gt; that&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;&lt;font style="display: inline;"&gt;remained t&lt;/font&gt;&lt;font style="display: inline;"&gt;emporarily idled at &lt;/font&gt;&lt;font style="display: inline;"&gt;June 30, 2013.&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;&lt;font style="display: inline;"&gt;The majority of sales are made to domestic utilities and other coal-related organizations in the United States. &lt;/font&gt;&lt;font style="display: inline;"&gt;In addition to operating coal properties, &lt;/font&gt;&lt;font style="display: inline;"&gt;the Operating Company&lt;/font&gt;&lt;font style="display: inline;"&gt; manage&lt;/font&gt;&lt;font style="display: inline;"&gt;s&lt;/font&gt;&lt;font style="display: inline;"&gt; and lease&lt;/font&gt;&lt;font style="display: inline;"&gt;s&lt;/font&gt;&lt;font style="display: inline;"&gt; coal properties and collect&lt;/font&gt;&lt;font style="display: inline;"&gt;s&lt;/font&gt;&lt;font style="display: inline;"&gt; royalties from such management and leasing activities&lt;/font&gt;&lt;font style="display: inline;"&gt;. The Operating Company was formed in April 2003 and has been built primarily via acquisitions.&amp;nbsp;&lt;/font&gt;
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			&lt;font style="display: inline;"&gt;In addition to &lt;/font&gt;&lt;font style="display: inline;"&gt;its&lt;/font&gt;&lt;font style="display: inline;"&gt; coal operations, the Partnership has invested in oil and natural gas mineral rights that began to generate revenues in 2012.&lt;/font&gt;
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		&lt;p&gt;&lt;font size="1"&gt; &lt;/font&gt;&lt;/p&gt;
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