CONTINGENCIES	3 Months Ended
CONTINGENCIES	Mar. 31, 2018
CONTINGENCIES
CONTINGENCIES	3. CONTINGENCIES On March 9, 2018, the ARLP Partnership finalized an agreement with a customer and certain of its affiliates to settle breach of contract litigation initiated by the ARLP Partnership in January 2015. The agreement provided for a $93.0 million cash payment to the ARLP Partnership, execution of a new coal supply agreement with the customer, continued export transloading capacity for our Appalachian mines and the rights to acquire certain coal reserves for $2.0 million from an affiliate of the customer. We estimated total consideration received in the agreement to be a $93.0 million cash payment. The ARLP Partnership accrued $13.0 million of legal fees and associated incentive compensation costs related to this settlement which resulted in a net gain of $80.0 million reflected in the Settlement gain line item in our condensed consolidated statements of income. We are not engaged in any material litigation. Various lawsuits, claims and regulatory proceedings incidental to its business are pending against the ARLP Partnership. The ARLP Partnership records accruals for potential losses related to these matters when, in management's opinion, such losses are probable and reasonably estimable. Based on known facts and circumstances, the ARLP Partnership believes the ultimate outcome of these outstanding lawsuits, claims and regulatory proceedings will not have a material adverse effect on the ARLP Partnership's financial condition, results of operations or liquidity. However, if the results of these matters were different from management's current opinion and in amounts greater than the ARLP Partnership's accruals, then they could have a material adverse effect.

Alliance Holdings GP, L.P. 10-Q