Basis of Presentation Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of Effect of Adoption of New Accounting Policy

he cumulative effects of the changes made to the Partnership's Consolidated Balance Sheet at January 1, 2018 for the adoption of the new revenue standardwere as follows:

(In thousands)	Balance at December 31, 2017		Adjustments due to ASC 606 (As Adjusted)1			Balance at January 1, 2018
Assets
Accounts receivable, net (including affiliates)	$	47,187	$	4,875		$	52,062
Liabilities
Current portion of deferred revenue	$	—	$	1,022		$	1,022
Deferred revenue	100,605		(66,613		)	33,992
Partners’ capital
Common unitholders’ interest	$	199,851	$	69,057		$	268,908
General partner’s interest	1,857		1,409			3,266
Total partners’ capital	265,211		70,466			335,677

(1) Refer to "Revision to Original Adoption of ASC 606" in Note 2. Revenue from Contracts with Customers for adjustments made to original adoption entries.

The impact of adoption of the new revenue standard on NRP’s Consolidated Balance Sheet and Consolidated Statements of Comprehensive Income was as follows:

	As of September 30, 2018
(In thousands)	As Reported		Balances without Adoption of ASC 606		Effect of Change
Assets
Accounts receivable, net (including affiliates)	$	55,756	$	52,966	$	2,790
Total assets	1,411,934		1,409,144		2,790
Liabilities and capital
Current portion of deferred revenue	$	1,403	$	—	$	1,403
Deferred revenue	40,885		100,185		(59,300		)
Total liabilities	863,581		921,478		(57,897		)
Partners’ capital
Common unitholders’ interest	$	319,673	$	260,200	$	59,473
General partner’s interest	4,293		3,079		1,214
Total partners’ capital	386,701		326,014		60,687
Total liabilities and capital	1,411,934		1,409,144		2,790

	For the Three Months Ended September 30, 2018
(In thousands, except per unit data)	As Reported		Amounts without Adoption of ASC 606		Effect of Change
Coal royalty and other revenues (including affiliates)	$	42,518	$	45,680	$	(3,162	)
Net income from continuing operations	28,565		31,727		(3,162		)
Net income	28,541		31,703		(3,162		)
Net income per common unit (basic)	1.71		1.96		(0.25		)
Net income per common unit (diluted)	1.30		1.44		(0.14		)

	For the Nine Months Ended September 30, 2018
(In thousands, except per unit data)	As Reported		Amounts without Adoption of ASC 606		Effect of Change
Coal royalty and other revenues (including affiliates)	$	134,912	$	144,501	$	(9,589	)
Net income from continuing operations	91,061		100,840		(9,779		)
Net income	90,989		100,768		(9,779		)
Net income per common unit (basic)	5.44		6.22		(0.78		)
Net income per common unit (diluted)	4.06		4.50		(0.44		)