Long-Lived Assets	12 Months Ended
Dec. 31, 2019
Long-Lived Assets [Abstract]
Long-Lived Assets	(2) LONG-LIVED ASSET IMPAIRMENTS Carlisle Mine Due to softness in the market in Q4 2019 and the elevated cost structure of the Carlisle Mine, we made the decision to idle the Carlisle Mine during Q4 with the intent to recommence production in 2021, and accordingly, we conducted an evaluation of impairment on the Carlisle Mine utilizing a discounted future cash flow model using the income approach. We utilized a discount rate of 10% in discounting the estimated cash flows. Other key assumptions included the anticipated demand of overall tons of coal over the remaining life of the mine, the average selling price per ton of coal, operating cost per ton and expected future capital expenditures to support the anticipated production levels. We also assessed the impairment based upon the potential closure of the mine which was being contemplated at the time and considered both scenarios in determining the amount of impairment at December 31, 2019. Based on our review, we recorded an impairment of $65.7 million related to the Carlisle Mine as of December 31, 2019, which included buildings, land, rail, mine development, equipment, and advanced royalties. Buildings, land, and rail were impaired to their estimated salvage value. The remaining salvage value of land and buildings at the Carlisle Mine is estimated at $1.8 million as of December 31, 2019. The fair value of the assets used in our impairment assessment was determined using a market approach based on recent sales of similar property. Subsequent to year end during late Q1 2020 we have determined that it is economically prudent to permanently close the Carlisle Mine. Equipment totaling $23 million is expected to be redeployed and utilized at the Oaktown mines. We do not anticipate significant additional impairment costs to be recorded during Q1 2020 as a result of the decision to close the Carlisle Mine. We anticipate exit and disposal costs to close the mine to be $3.0 million, which will be recorded as current period costs in Q1 and Q2 of 2020. We also evaluated whether the closure of the Carlisle Mine should be considered a discontinued operation and concluded while the mine does have discrete separately identifiable cashflows a strategic shift in our business had not occurred therefore the closure of the mine was not considered a discontinued operation under ASC 205-20. Bulldog Reserves In December 2019, as a result of the Carlisle Mine impairment, we determined than an impairment of the Bulldog Reserves was also necessary. The Bulldog permit was issued in April 2019 and we have been responding to challenges to the permit since that time. With the closure of the Carlisle Mine, it became apparent that the likelihood of construction and opening of Bulldog was reduced. Based on our review, we recorded an impairment of $9.2 million as of December 31, 2019, which included land and advanced royalties, and is a complete impairment of all assets. The fair value of the assets used in our assessment was determined using a market approach. Hourglass Sands In December 2019, due to softness in the pricing of frac sand market, we determined that an impairment of the Hourglass Sands project was necessary. Based on our review, we recorded an impairment of $2.9 million as of December 31, 2019, which included inventory, land, mine development, buildings and equipment. The fair value of the assets used in our assessment was determined using a market approach. The remaining fair market value of inventory, equipment, and buildings at Hourglass Sands is $1.9 million as of December 31, 2019.

(2) LONG-LIVED ASSET IMPAIRMENTS

Carlisle Mine

Due to softness in the market in Q4 2019 and the elevated cost structure of the Carlisle Mine, we made the decision to idle the Carlisle Mine during Q4 with the intent to recommence production in 2021, and accordingly, we conducted an evaluation of impairment on the Carlisle Mine utilizing a discounted future cash flow model using the income approach. We utilized a discount rate of 10% in discounting the estimated cash flows. Other key assumptions included the anticipated demand of overall tons of coal over the remaining life of the mine, the average selling price per ton of coal, operating cost per ton and expected future capital expenditures to support the anticipated production levels. We also assessed the impairment based upon the potential closure of the mine which was being contemplated at the time and considered both scenarios in determining the amount of impairment at December 31, 2019. Based on our review, we recorded an impairment of $65.7 million related to the Carlisle Mine as of December 31, 2019, which included buildings, land, rail, mine development, equipment, and advanced royalties. Buildings, land, and rail were impaired to their estimated salvage value. The remaining salvage value of land and buildings at the Carlisle Mine is estimated at $1.8 million as of December 31, 2019. The fair value of the assets used in our impairment assessment was determined using a market approach based on recent sales of similar property. Subsequent to year end during late Q1 2020 we have determined that it is economically prudent to permanently close the Carlisle Mine. Equipment totaling $23 million is expected to be redeployed and utilized at the Oaktown mines. We do not anticipate significant additional impairment costs to be recorded during Q1 2020 as a result of the decision to close the Carlisle Mine. We anticipate exit and disposal costs to close the mine to be $3.0 million, which will be recorded as current period costs in Q1 and Q2 of 2020. We also evaluated whether the closure of the Carlisle Mine should be considered a discontinued operation and concluded while the mine does have discrete separately identifiable cashflows a strategic shift in our business had not occurred therefore the closure of the mine was not considered a discontinued operation under ASC 205-20.

Bulldog Reserves

In December 2019, as a result of the Carlisle Mine impairment, we determined than an impairment of the Bulldog Reserves was also necessary. The Bulldog permit was issued in April 2019 and we have been responding to challenges to the permit since that time. With the closure of the Carlisle Mine, it became apparent that the likelihood of construction and opening of Bulldog was reduced. Based on our review, we recorded an impairment of $9.2 million as of December 31, 2019, which included land and advanced royalties, and is a complete impairment of all assets. The fair value of the assets used in our assessment was determined using a market approach.

Hourglass Sands

In December 2019, due to softness in the pricing of frac sand market, we determined that an impairment of the Hourglass Sands project was necessary. Based on our review, we recorded an impairment of $2.9 million as of December 31, 2019, which included inventory, land, mine development, buildings and equipment. The fair value of the assets used in our assessment was determined using a market approach. The remaining fair market value of inventory, equipment, and buildings at Hourglass Sands is $1.9 million as of December 31, 2019.