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INCOME TAXES
9 Months Ended
Sep. 30, 2017
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES:

The effective tax rate for the three months ended September 30, 2017 and 2016 was 32.8% and (2.7)%, respectively. The effective tax rate for the nine months ended September 30, 2017 and 2016 was 19.1% and (1.1)%, respectively. The fluctuation in the effective tax rates is primarily attributable to the impact of the percentage of depletion on the respective periods' pre-tax income.

The effective rate for the three and nine months ended September 30, 2017 and 2016 differs from the U.S. federal statutory rate of 35% primarily due to the income tax benefit for excess percentage depletion.