Revenue

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue

15. REVENUE

The Partnership adopted ASC Topic 606 on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 has no impact on revenue amounts recorded on the Partnership’s financial statements. The new disclosures required by ASC Topic 606, as applicable, are presented below. The majority of the Partnership’s revenues are generated under coal sales contracts. Coal sales accounted for approximately 99.0% of the Partnership’s total revenues for the three and six months ended June 30, 2018 and 2017. Other revenues generally consist of coal royalty revenues, coal handling and processing revenues, rebates and rental income, which accounted for approximately 1.0% of the Partnership’s total revenues for the three and six months ended June 30, 2018 and 2017.

The majority of the Partnership’s coal sales contracts have a single performance obligation (shipment or delivery of coal according to terms of the sales agreement) and as such, the Partnership is not required to allocate the contract’s transaction price to multiple performance obligations. All of the Partnership’s coal sales revenue is recognized when shipment or delivery to the customer has occurred, prices are fixed or determinable and the title or risk of loss has passed in accordance with the terms of the coal sales agreement. With respect to other revenues recognized in situations unrelated to the shipment of coal, the Partnership carefully reviews the facts and circumstances of each transaction and does not recognize revenue until the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller’s price to the buyer is fixed or determinable and collectability is reasonably assured.

In the tables below, the Partnership has disaggregated its revenue by category for each reportable segment as required by ASC Topic 606.

The following table disaggregates revenue by type for each reportable segment for the three months ended June 30, 2018:

	Central Appalachia		Northern Appalachia		Rhino Western		Illinois Basin		Other		Total Consolidated
	(in thousands)
Coal sales
Steam coal	$	13,200	$	3,904	$	8,656	$	13,608	$	-	$	39,368
Met coal		14,877		-		-		-		-		14,877
Other revenue		56		517		-		-		105		678
Total	$	28,133	$	4,421	$	8,656	$	13,608	$	105	$	54,923

The following table disaggregates revenue by type for each reportable segment for the three months ended June 30, 2017:

	Central Appalachia		Northern Appalachia		Rhino Western		Illinois Basin		Other		Total Consolidated
	(in thousands)
Coal sales
Steam coal	$	10,380	$	2,325	$	8,760	$	17,604	$	-	$	39,070
Met coal		15,229		-		-		-		-		15,229
Other revenue		65		317		3		-		4		389
Total	$	25,674	$	2,642	$	8,763	$	17,604	$	4	$	54,688

The following table disaggregates revenue by type for each reportable segment for the six months ended June 30, 2018:

	Central Appalachia		Northern Appalachia		Rhino Western		Illinois Basin		Other		Total Consolidated
	(in thousands)
Coal sales
Steam coal	$	24,861	$	7,592	$	16,716	$	25,219	$	-	$	74,388
Met coal		34,129		-		-		-		-		34,129
Other revenue		118		974		9		-		105		1,206
Total	$	59,108	$	8,566	$	16,725	$	25,219	$	105	$	109,723

The following table disaggregates revenue by type for each reportable segment for the six months ended June 30, 2017:

	Central Appalachia		Northern Appalachia		Rhino Western		Illinois Basin		Other		Total Consolidated
	(in thousands)
Coal sales
Steam coal	$	17,055	$	6,184	$	16,058	$	34,412	$	-	$	73,708
Met coal		31,846		-		-		-		-		31,846
Other revenue		88		578		3		-		9		678
Total	$	48,989	$	6,762	$	16,061	$	34,412	$	9	$	106,232