Asset Impairment and Restructuring	9 Months Ended
Sep. 30, 2021
Asset Impairment and Restructuring
Asset Impairment and Restructuring	5. Asset Impairment and Restructuring During the third quarter of 2020, the Company determined that indicators of impairment existed with respect to certain of its thermal long-lived assets. As a result, the Company recorded impairment charges during both the three and nine months ended September 30, 2020 of $51.8 million related to the Coal Creek Mine, $33.5 million related to the Viper Mine, $41.6 million related to the West Elk Mine, and $36.2 million related to the Company’s equity method investment in Knight Hawk Holdings, LLC. No amounts related to asset impairment were incurred for the three and nine months ended September 30, 2021. The Company recorded $13.3 million of employee severance expense related to a voluntary separation plan that was accepted by 53 members of the corporate staff and 201 employees from the Company’s thermal operations during the three and nine months ended September 30, 2020. No amounts related to the employee severance expense were incurred for the three and nine months ended September 30, 2021.

Asset Impairment and Restructuring

9 Months Ended

Sep. 30, 2021

5. Asset Impairment and Restructuring

During the third quarter of 2020, the Company determined that indicators of impairment existed with respect to certain of its thermal long-lived assets. As a result, the Company recorded impairment charges during both the three and nine months ended September 30, 2020 of $51.8 million related to the Coal Creek Mine, $33.5 million related to the Viper Mine, $41.6 million related to the West Elk Mine, and $36.2 million related to the Company’s equity method investment in Knight Hawk Holdings, LLC. No amounts related to asset impairment were incurred for the three and nine months ended September 30, 2021.

The Company recorded $13.3 million of employee severance expense related to a voluntary separation plan that was accepted by 53 members of the corporate staff and 201 employees from the Company’s thermal operations during the three and nine months ended September 30, 2020. No amounts related to the employee severance expense were incurred for the three and nine months ended September 30, 2021.