Rendering

Component: (Network and Table)
Network
2322301 - Disclosure - Employee Benefit Plans (Tables)
(http://www.armstrongenergyinc.com/role/EmployeeBenefitPlansTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Postemployment Benefits [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Postemployment Benefits [Abstract]
 
Schedule of Net Periodic Postretirement Benefit Cost
Net periodic postretirement benefit cost included the following components for the years ended December 31, 2016 and 2015:
 
December 31,
 
2016
 
2015
Service cost for benefits earned
$
917

 
$
1,216

Interest cost on accumulated postretirement benefit obligation
171

 
122

Amortization of prior service cost
95

 
104

Curtailment gain recognized

 
(209
)
Net periodic postretirement cost
$
1,183

 
$
1,233

 
 
Summary of Amounts Recognized in Accumulated Other Comprehensive Loss
Amounts recognized in accumulated other comprehensive loss are as follows:
 
December 31,
 
2016
 
2015
Net actuarial (gain) loss
$
207

 
$
(38
)
Prior service cost
555

 
650

Total recognized in accumulated other comprehensive loss
$
762

 
$
612

 
 
Schedule of Change in Benefit Obligations, Plan Assets and Funded Status of Plan Reconciled
The following table sets forth changes in benefit obligation and plan assets for the years ended December 31, 2016 and 2015 and the funded status of the plan reconciled with the amounts reported in the Company's consolidated financial statements at December 31, 2016 and 2015:
 
2016
 
2015
Change in Benefit Obligations
 
 
 
Benefit obligation at January 1
$
4,229

 
$
3,367

Service cost
917

 
1,216

Interest cost
171

 
122

Plan amendment

 

Plan curtailment

 
(275
)
Benefits paid
(285
)
 
(39
)
Actuarial loss (gain)
246

 
(162
)
Benefit obligation at December 31
5,278

 
4,229

Change in Plan Assets
 
 
 
Value of plan assets at January 1

 

Employer contributions
285

 
39

Benefits paid
(285
)
 
(39
)
Value of plan assets at December 31

 

Funded status at December 31
$
5,278

 
$
4,229

Amounts Recognized in Balance Sheet
 
 
 
Current liability
$
470

 
$
316

Non-current liability
4,808

 
3,913

 
$
5,278

 
$
4,229

Amounts Recognized in Accumulated Other Comprehensive Loss
 
 
 
Prior service cost for period
$

 
$

Net actuarial loss (gain) arising during year
246

 
(162
)
Amortization:
 
 
 
Prior service cost
(95
)
 
(170
)
Total recognized in other comprehensive loss
$
151

 
$
(332
)
Weighted Average Assumptions to Determine Benefit Obligation
 
 
 
Discount rate
3.93
%
 
4.21
%
Rate of compensation increase
N/A

 
N/A

Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost
 
 
 
Discount rate
4.21
%
 
3.73
%
Expected return on plan assets
N/A

 
N/A

 
 
Summary of Estimated Future Benefit Payments
Estimated future benefit payments, which reflect expected future service, as of December 31, 2016 are as follows:
2017
$
470

2018
430

2019
470

2020
537

2021
594

2022–2026
3,689

Total
$
6,190

 
 
Schedule of Assumed Health Care Cost Trend Rate
The following presents information about the assumed health care cost trend rate:
 
Year Ended December 31,
 
2016
 
2015
Health care cost trend rate assumed for next year
6.83%
 
7.10%
Rate to which the cost trend is assumed to decline (ultimate trend rate)
4.50%
 
4.50%
Year the rate reaches the ultimate trend rate
2038
 
2027