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Business Segments
 12 Months Ended
Dec. 31, 2020
Segment Reporting [Abstract]  
Business Segments Business Segments
The Company’s operating segments are: (i) Coal Mining, (ii) NAMining and (iii) Minerals Management. The Company determines its reportable segments by first identifying its operating segments, and then by assessing whether any components of these segments constitute a business for which discrete financial information is available and where segment management regularly reviews the operating results of that component. The Company’s Chief Operating Decision Maker utilizes operating profit to evaluate segment performance and allocate resources.

The Company has items not directly attributable to a reportable segment which are not included as part of the measurement of segment operating profit, which are primarily administrative costs related to public company reporting requirements at the parent company and the financial results of Mitigation Resources of North America® (“MRNA”) and Bellaire. MRNA
generates and sells stream and wetland mitigation credits (known as mitigation banking) and provides services to those engaged in permittee-responsible stream and wetland mitigation. Bellaire manages the Company’s long-term liabilities related to former Eastern U.S. underground mining activities.

As of January 1, 2020, the Company retrospectively changed its computation of segment operating profit to reclassify certain
expenses, primarily related to executive and board compensation. These expenses are now included in unallocated items. The
change in segment reporting reflected a decision to evaluate the financial performance of the Company’s segments excluding
executive and board compensation. All prior period segment information has been reclassified to conform to the new
presentation. This segment reporting change has no impact on consolidated operating results.

All financial statement line items below operating profit (other income including interest expense and interest income, the provision for income taxes and net income) are presented and discussed within this Form 10-K on a consolidated basis. Included within other income on the line Income from other unconsolidated affiliates within the Consolidated Statements of Operations is the financial results of NoDak Energy Services, LLC ("NoDak"). NoDak operated and maintained a coal drying system at a customer’s power plant. The NoDak contract expired in the first quarter of 2020.

See Note 1 for additional discussion of the Company's reportable segments. All current operations reside in the U.S. The accounting policies of the reportable segments are described in Note 2.

In 2020, two customers individually accounted for more than 10% of consolidated revenue. In 2019, two customers and an oil and gas lessee individually accounted for more than 10% of consolidated revenue. The following represents the revenue attributable to each of these entities as a percentage of consolidated revenue for those years:
Percentage of Consolidated Revenue
Segment20202019
Coal Mining customer55 %48 %
NAMining customer19 %21 %
Minerals Management lessee
less than 10%
12 %

In addition, for the year ended December 31, 2020, the Coal Mining segment derived approximately 60% of the Earnings of Unconsolidated Operations from two customers, Basin Electric and GRE. GRE announced its intent to close Coal Creek station in 2022.
The following tables present revenue, operating profit, depreciation expense and capital expenditures for the years ended December 31:
 20202019
Revenues
Coal Mining$72,088 $68,701 
NAMining42,392 42,823 
Minerals Management14,721 30,119 
Unallocated Items2,133 790 
Eliminations(2,902)(1,443)
Total$128,432 $140,990 
Operating profit (loss)
Coal Mining$25,436  $34,120 
NAMining1,872  (564)
Minerals Management3,493  25,721 
Unallocated Items(17,256)(20,713)
Eliminations(97)256 
Total$13,448  $38,820 
Expenditures for property, plant and equipment and acquisition of mineral interests
Coal Mining$14,825 $15,092 
NAMining13,862 8,824 
Minerals Management15,474 517 
Unallocated Items207 231 
Total$44,368 $24,664 
Depreciation, depletion and amortization
Coal Mining$14,213 $12,409 
NAMining2,470 2,223 
Minerals Management1,308 1,362 
Unallocated Items123 246 
Total$18,114 $16,240 

Asset information by segment is not discretely maintained for internal reporting or used in evaluating performance.