CINER RESOURCES LP, 10-Q filed on 11/3/2021
Quarterly Report
v3.21.2
COVER - shares
 9 Months Ended
Sep. 30, 2021
Oct. 27, 2021
Document Information [Line Items]    
Document Type 10-Q  
Document Quarterly Report true  
Document Period End Date Sep. 30, 2021  
Document Transition Report false  
Entity File Number 001-36062  
Entity Registrant Name CINER RESOURCES LP  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 46-2613366  
Entity Address, Address Line One Five Concourse Parkway  
Entity Address, Address Line Two Suite 2500  
Entity Address, City or Town Atlanta  
Entity Address, State or Province GA  
Entity Address, Postal Zip Code 30328  
City Area Code 770  
Local Phone Number 375-2300  
Title of 12(b) Security Common units representing limited partnership interests  
Trading Symbol CINR  
Security Exchange Name NYSE  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Small Business Entity false  
Emerging Growth Company false  
Entity Shell Company false  
Entity Central Index Key 0001575051  
Current Fiscal Year End Date --12-31  
Document Fiscal Year Focus 2021  
Document Fiscal Period Focus Q3  
Amendment Flag false  
Entity Filer Category Accelerated Filer  
Common Unitholders    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   19,778,056
General Partner    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   399,000
v3.21.2
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
$ in Millions
Sep. 30, 2021
Dec. 31, 2020
Current assets:    
Cash and cash equivalents $ 3.0 $ 0.5
Accounts receivable—affiliates 48.1 86.5
Accounts receivable, net 109.3 40.6
Inventory 29.3 33.5
Other current assets 16.6 4.1
Total current assets 206.3 165.2
Property, plant and equipment, net 305.8 307.4
Other non-current assets 29.7 25.4
Total assets 541.8 498.0
Current liabilities:    
Current portion of long-term debt 3.0 3.0
Accounts payable 19.5 16.4
Due to affiliates 1.8 2.9
Accrued expenses 36.0 33.6
Total current liabilities 60.3 55.9
Long-term debt 127.3 128.1
Other non-current liabilities 9.4 8.7
Total liabilities 197.0 192.7
Commitments and contingencies
Equity:    
Common unitholders - Public and Ciner Wyoming Holding Co. (19.8 units issued and outstanding at September 30, 2021 and December 31, 2020) 182.7 170.0
General partner unitholders - Ciner Resource Partners LLC (0.4 units issued and outstanding at September 30, 2021 and December 31, 2020) 4.5 4.2
Accumulated other comprehensive income 7.8 0.0
Partners’ capital attributable to Ciner Resources LP 195.0 174.2
Noncontrolling interest 149.8 131.1
Total equity 344.8 305.3
Total liabilities and partners’ equity $ 541.8 $ 498.0
v3.21.2
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares
shares in Millions
Sep. 30, 2021
Dec. 31, 2020
Statement of Financial Position [Abstract]    
Common units issued (in shares) 19.8 19.8
Common units outstanding (in shares) 19.8 19.8
General partner units issued (in shares) 0.4 0.4
General partner units outstanding (in shares) 0.4 0.4
v3.21.2
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($)
$ in Thousands, shares in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Net Sales:        
Sales—others $ 135,600 $ 54,000 $ 384,100 $ 158,600
Sales—affiliates 0 44,200 0 130,200
Net sales 135,600 98,200 384,100 288,800
Operating costs and expenses:        
Cost of products sold including freight costs (excludes depreciation, depletion and amortization expense set forth separately below) 104,800 78,800 310,500 233,100
Depreciation, depletion and amortization expense 7,400 7,800 23,800 20,800
Selling, general and administrative expenses—affiliates 5,200 4,500 13,000 13,000
Selling, general and administrative expenses—others 1,500 200 4,900 3,500
Total operating costs and expenses 118,900 91,300 352,200 270,400
Operating income 16,700 6,900 31,900 18,400
Other (expenses) income:        
Interest income 0 0 0 100
Interest expense (1,300) (1,200) (4,100) (4,000)
Other, net 0 (300) 0 (300)
Total other expense, net (1,300) (1,500) (4,100) (4,200)
Net income 15,400 5,400 27,800 14,200
Net income attributable to noncontrolling interest 8,000 3,100 15,100 8,500
Net income attributable to Ciner Resources LP 7,400 2,300 12,700 5,700
Other comprehensive income:        
Income on derivative financial instruments 8,600 4,900 15,200 5,600
Comprehensive income 24,000 10,300 43,000 19,800
Comprehensive income attributable to noncontrolling interest 12,200 5,500 22,500 11,200
Comprehensive income attributable to Ciner Resources LP $ 11,800 $ 4,800 $ 20,500 $ 8,600
Net income per limited partner unit:        
Net income per limited partner unit - (basic) (in dollars per share) $ 0.36 $ 0.11 $ 0.63 $ 0.28
Net income per limited partner unit - (diluted) (in dollars per share) $ 0.36 $ 0.11 $ 0.63 $ 0.28
Limited partner units outstanding:        
Weighted average limited partner units outstanding - (basic) (in shares) 19.8 19.7 19.8 19.7
Weighted average limited partner units outstanding - (diluted) (in shares) 19.8 19.7 19.8 19.7
v3.21.2
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
$ in Millions
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities:    
Net income $ 27.8 $ 14.2
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation, depletion and amortization expense 24.2 21.0
Equity-based compensation expenses 0.4 0.9
Other non-cash items 0.3 0.2
Changes in operating assets and liabilities:    
Accounts receivable—affiliates (3.5) 15.1
Accounts receivable, net (26.8) 5.7
Inventory 2.9 (2.2)
Other current and non-current assets (1.2) 0.4
Accounts payable 2.7 (1.6)
Due to affiliates (0.9) (0.3)
Accrued expenses and other liabilities 2.4 (1.0)
Net cash provided by operating activities 28.3 52.4
Cash flows from investing activities:    
Capital expenditures (20.7) (28.4)
Net cash used in investing activities (20.7) (28.4)
Cash flows from financing activities:    
Borrowings on Ciner Wyoming Equipment Financing Arrangement 0.0 30.0
Repayments on Ciner Wyoming Equipment Financing Arrangement (2.3) (1.5)
Distributions to common unitholders, general partner, and noncontrolling interest (3.9) (27.9)
Other (0.4) (0.8)
Net cash used in financing activities (5.1) (37.2)
Net increase/(decrease) in cash and cash equivalents 2.5 (13.2)
Cash and cash equivalents at beginning of period 0.5 14.9
Cash and cash equivalents at end of period 3.0 1.7
Supplemental disclosure of cash flow information:    
Interest paid during the period 3.5 4.0
Supplemental disclosure of non-cash investing activities:    
Capital expenditures on account 2.7 9.3
Prior Ciner Wyoming Credit Facility    
Cash flows from financing activities:    
Borrowings on Ciner Wyoming Credit Facility 67.5 159.0
Repayments on Ciner Wyoming Credit Facility (65.0) (196.0)
Ciner Resources Credit Facility    
Cash flows from financing activities:    
Borrowings on Ciner Wyoming Credit Facility 1.0 0.0
Repayments on Ciner Wyoming Credit Facility $ (2.0) $ 0.0
v3.21.2
CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) - USD ($)
$ in Millions
Total
Accumulated Other Comprehensive Income (Loss)
Partners’ Capital Attributable to Ciner Resources LP Equity
Noncontrolling Interest
Common Unitholders
Partnership units
General Partner
Partnership units
Beginning balance at Dec. 31, 2019 $ 299.9 $ (3.0) $ 172.7 $ 127.2 $ 171.4 $ 4.3
Increase (decrease) in shareholders' equity            
Net income 14.2   6.7 7.5 6.6 0.1
Other comprehensive (loss)/income (2.1) (1.0) (1.0) (1.1)    
Equity-based compensation plan activity 0.1   0.1   0.1  
Distributions (13.9)   (6.8) (7.1) (6.7) (0.1)
Ending balance at Mar. 31, 2020 298.2 (4.0) 171.7 126.5 171.4 4.3
Beginning balance at Dec. 31, 2019 299.9 (3.0) 172.7 127.2 171.4 4.3
Increase (decrease) in shareholders' equity            
Net income 14.2          
Ending balance at Sep. 30, 2020 292.3 (0.1) 168.1 124.2 164.1 4.1
Beginning balance at Mar. 31, 2020 298.2 (4.0) 171.7 126.5 171.4 4.3
Increase (decrease) in shareholders' equity            
Net income (5.4)   (3.3) (2.1) (3.3)  
Other comprehensive (loss)/income 2.8 1.4 1.4 1.4    
Equity-based compensation plan activity 0.3   0.3   0.3  
Distributions (14.0)   (6.9) (7.1) (6.7) (0.2)
Ending balance at Jun. 30, 2020 281.9 (2.6) 163.2 118.7 161.7 4.1
Increase (decrease) in shareholders' equity            
Net income 5.4   2.3 3.1 2.3  
Other comprehensive (loss)/income 4.9 2.5 2.5 2.4    
Equity-based compensation plan activity 0.1   0.1   0.1  
Ending balance at Sep. 30, 2020 292.3 (0.1) 168.1 124.2 164.1 4.1
Beginning balance at Dec. 31, 2020 305.3 0.0 174.2 131.1 170.0 4.2
Increase (decrease) in shareholders' equity            
Net income 5.6   2.4 3.2 2.4  
Other comprehensive (loss)/income 1.5 0.8 0.8 0.7    
Distributions (3.9)     (3.9)    
Ending balance at Mar. 31, 2021 308.5 0.8 177.4 131.1 172.4 4.2
Beginning balance at Dec. 31, 2020 305.3 0.0 174.2 131.1 170.0 4.2
Increase (decrease) in shareholders' equity            
Net income 27.8          
Ending balance at Sep. 30, 2021 344.8 7.8 195.0 149.8 182.7 4.5
Beginning balance at Mar. 31, 2021 308.5 0.8 177.4 131.1 172.4 4.2
Increase (decrease) in shareholders' equity            
Net income 6.8   2.9 3.9 2.8 0.1
Other comprehensive (loss)/income 5.2 2.6 2.6 2.6    
Equity-based compensation plan activity 0.3   0.3   0.3  
Ending balance at Jun. 30, 2021 320.8 3.4 183.2 137.6 175.5 4.3
Increase (decrease) in shareholders' equity            
Net income 15.4   7.4 8.0 7.2 0.2
Other comprehensive (loss)/income 8.6 4.4 4.4 4.2    
Ending balance at Sep. 30, 2021 $ 344.8 $ 7.8 $ 195.0 $ 149.8 $ 182.7 $ 4.5
v3.21.2
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 9 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]  
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations
The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All of our soda ash processed is sold to various domestic and international customers, including American Natural Soda Ash Corporation (“ANSAC”), which was an affiliate for export sales in 2020. As a result of terminating Ciner Corp’s membership in ANSAC effective as of the end of day on December 31, 2020, ANSAC is no longer an affiliate of the Partnership. All mining and processing activities of Ciner Wyoming take place in one facility located in the Green River Basin of Wyoming.
Basis of Presentation and Significant Accounting Policies
The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the three and nine month periods ended September 30, 2021 and 2020 are not necessarily indicative of the operating results for the full year.
These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2020 (the “2020 Annual Report”) filed with the United States Securities and Exchange Commission (“SEC”) on March 16, 2021. There have been no material changes in the significant accounting policies followed by us during the nine months ended September 30, 2021 from those disclosed in the 2020 Annual Report.
Noncontrolling Interest
NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Ciner Wyoming. NRP’s membership interest in Ciner Wyoming is reflected as the noncontrolling interest in the Partnership’s financial results.
Segment Reporting
As the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes.
Use of Estimates
The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Furthermore, we considered the impact of the COVID-19 pandemic on the use of estimates and assumptions used for financial reporting. While our year-to-date production is recovering from the COVID-19 pandemic negative impact, given we cannot predict the duration or the scope of the COVID-19 pandemic and its impact on our operations, the potential negative financial impact to our results cannot be reasonably estimated but could be material. As a result of these uncertainties, actual results could differ from those estimates and assumptions. If the economy or markets in which we operate remain weaker than pre-COVID-19 levels, our business, financial condition and results of operations may be further materially and adversely impacted.
Subsequent Events
We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements and SEC Rules
SEC Rules
On October 31, 2018, the SEC issued a final rule that amends the current disclosure regime for SEC registrants with material mining operations. Among the final rule’s amendments is the addition of Subpart 1300 to SEC Regulation S-K. The purpose of the amendments is to provide investors with more comprehensive information while aligning the SEC’s disclosure requirements with the global regulatory standards outlined by the Committee for Mineral Reserves International Reporting Standards, which is commonly referred to as “CRIRSCO.” When assessing the materiality of mining operations to determine whether disclosures are required, registrants must consider operations in the aggregate (including all mining properties irrespective of the current stage of development or operation) and evaluate both quantitative and qualitative factors. Registrants must comply with the revised requirements for their first fiscal year beginning on or after January 1, 2021. Further, the disclosures required under the final rule must be supported by the work of a qualified person, such as a mine engineer. When a registrant first reports mineral reserves or resources, or makes a material change to such disclosures, it must file a technical report summary supporting the disclosure. The Partnership continues to evaluate the impact this guidance will have on its disclosures and will include such disclosures in the Annual Report on Form 10-K for the year ended December 31, 2021.
Recent Accounting Guidance Not Yet Adopted
In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-04”) providing temporary guidance to ease the potential burden in accounting for reference rate reform primarily resulting from the discontinuation of the London Inter-bank Offered Rate (“LIBOR,”), which is currently expected to occur on December 31, 2021. The amendments in ASU 2020-04 are elective and apply to all entities that have contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued. The new guidance provides the following optional expedients: (i) simplifies accounting analyses under current GAAP for contract modifications; (ii) simplifies the assessment of hedge effectiveness and allows hedging relationships affected by reference rate reform to continue; and (iii) allows a one-time election to sell or transfer debt securities classified as held to maturity that reference a rate affected by reference rate reform. An entity may elect to apply the amendments prospectively from March 12, 2020 through December 31, 2022 by accounting topic. The Partnership continues to evaluate ASU 2020-04 but does not expect a material impact to the Partnership’s consolidated financial statements.
In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope (“ASU 2021-01”) to clarify that all derivative instruments affected by changes to the interest rates used for discounting, margining or contract price alignment (commonly referred to as the discounting transition) are in the scope of Accounting Standards Codification (“ASC”) 848. The amendments also clarify other aspects of the guidance in ASC 848 and addresses the effects of the cash compensation adjustment provided in the discounting transition on certain aspects of hedge accounting. The guidance in ASC 848 also allows entities to make a one-time election to sell and/or transfer to available for sale or trading any held-to-maturity debt securities that refer to an interest rate affected by reference rate reform and were classified as held to maturity before January 1, 2020. The original guidance and the recently issued ASU are effective as of their issuance dates. The relief provided is temporary and generally cannot be applied to contract modifications that occur after December 31, 2022 or hedging relationships entered into or evaluated after that date. However, the FASB has indicated that it will revisit the sunset date in ASC 848 after the LIBOR administrator makes a final decision on a phaseout date. The LIBOR administrator recently extended the publication of the overnight and the one-, three-, six- and 12-month USD LIBOR settings through June 30, 2023, when many existing contracts that reference LIBOR will have expired. The Partnership continues to evaluate ASU 2021-01 but does not expect a material impact to the Partnership’s consolidated financial statements.
v3.21.2
NET INCOME PER UNIT AND CASH DISTRIBUTION
 9 Months Ended
Sep. 30, 2021
Earnings Per Share [Abstract]  
NET INCOME PER UNIT AND CASH DISTRIBUTION NET INCOME PER UNIT AND CASH DISTRIBUTION
Allocation of Net Income
Net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income attributable to Ciner Corp, after deducting the general partner’s interest and any incentive distributions, by the weighted average number of outstanding common units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions, if any, to our general partner, pursuant to our partnership agreement. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit.
In addition to the common units, we have also identified the general partner interest and incentive distribution rights (“IDRs”) as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is
based on the weighted-average number of common units outstanding during the period. Anti-dilutive units outstanding were immaterial for both the three and nine months ended September 30, 2021 and 2020.
The net income attributable to limited partner unitholders and the weighted average units for calculating basic and diluted net income per limited partner units were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions, except per unit data)2021202020212020
Numerator:
Net income attributable to Ciner Resources LP $7.4 $2.3 $12.7 $5.7 
Less: General partner’s interest in net income0.2 — 0.3 0.1 
Total limited partners’ interest in net income$7.2 $2.3 $12.4 $5.6 
Denominator:
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)19.819.719.819.7
Weighted average limited partner units outstanding (diluted)19.819.719.819.7
Net income per limited partner unit:
Net income per limited partner unit (basic)$0.36 $0.11 $0.63 $0.28 
Net income per limited partner unit (diluted)$0.36 $0.11 $0.63 $0.28 
The calculation of limited partners’ interest in net income is as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Net income attributable to common unitholders:
Distributions (1)
$6.7 $— $6.7 $6.7 
Undistributed earnings (Distributions in excess) of net income0.5 2.3 5.7 (1.1)
Common unitholders’ interest in net income$7.2 $2.3 $12.4 $5.6 
 
(1) Distributions declared per limited partner unit for the period
$0.340 $— $0.340 $0.340 
Quarterly Distribution
Our general partner has considerable discretion in determining the amount of available cash, the amount of distributions and the decision to make any distribution. Although our partnership agreement requires that we distribute all of our available cash quarterly, there is no guarantee that we will make quarterly cash distributions to our unitholders, and we have no legal obligation to do so.
In an effort to achieve greater financial and liquidity flexibility during the COVID-19 pandemic, on August 3, 2020, each of the members of the board of managers of Ciner Wyoming approved a suspension of quarterly distributions to its members. In addition, effective August 3, 2020, in connection with the quarterly distribution for the quarter ended June 30, 2020, each of the members of the board of directors of our general partner approved a suspension of quarterly distributions to our unitholders that continued for each of the quarters ended September 30, 2020, December 31, 2020, March 31, 2021, and June 30, 2021.
In March 2021, the board of managers of Ciner Wyoming approved a special $8.0 million distribution to, amongst other things, provide the Partnership with funds to retire the Ciner Resources Credit Facility.
In October 2021, the board of managers of Ciner Wyoming approved a $15.0 million distribution to the members of Ciner Wyoming.
On October 29, 2021, the Partnership declared its third quarter 2021 quarterly cash distribution of $0.340 per unit. The quarterly cash distribution is payable on November 19, 2021 to unitholders of record on November 9, 2021.
General Partner Interest and Incentive Distribution Rights
Our partnership agreement provides that our general partner initially will be entitled to 2.0% of all distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us in order to maintain its 2.0% general partner interest if we issue additional units. Our general partner’s approximate 2.0% interest, and
the percentage of our cash distributions to which our general partner is entitled from such approximate 2.0% interest, will be proportionately reduced if we issue additional units in the future (other than the issuance of common units upon a reset of the IDRs), and our general partner does not contribute a proportionate amount of capital to us in order to maintain its approximate 2.0% general partner interest. Our partnership agreement does not require that our general partner fund its capital contribution with cash. It may, instead, fund its capital contribution by contributing to us common units or other property.
IDRs represent the right to receive increasing percentages (13.0%, 23.0% and 48.0%) of quarterly distributions from operating surplus after we have achieved the minimum quarterly distribution and the target distribution levels. Our general partner currently holds the IDRs, but may transfer these rights separately from its general partner interest, subject to certain restrictions in our partnership agreement.
Percentage Allocations of Distributions from Operating Surplus
The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution including for the declared quarterly distributions of $0.340 per unit for the third quarter of 2021. Under our partnership agreement, our general partner has considerable discretion to determine the amount of available cash (as defined therein) for distribution each quarter to the Partnership’s unitholders, including discretion to establish cash reserves that would limit the amount of available cash eligible for distribution to the Partnership’s unitholders for any quarter. The Partnership does not guarantee that it will pay the target amount of the minimum quarterly distribution listed below (or any distributions) on its units in any quarter. The percentage interests set forth below for our general partner (1) include a 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs, and (4) assume that we do not issue additional classes of equity securities.
Marginal Percentage
Interest in
Distributions
 Total Quarterly
Distribution per Unit
Target Amount		UnitholdersGeneral Partner
Minimum Quarterly Distribution$0.500098.0 %2.0 %
First Target Distribution
above $0.5000 up to $0.5750
98.0 %2.0 %
Second Target Distribution
above $0.5750 up to $0.6250
85.0 %15.0 %
Third Target Distribution
above $0.6250 up to $0.7500
75.0 %25.0 %
Thereafter
above $0.7500
50.0 %50.0 %
v3.21.2
INVENTORY
 9 Months Ended
Sep. 30, 2021
Inventory Disclosure [Abstract]  
INVENTORY INVENTORY
Inventory consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Raw materials$8.8 $9.9 
Finished goods9.8 13.4 
Stores inventory10.7 10.2 
Total$29.3 $33.5 
v3.21.2
DEBT
 9 Months Ended
Sep. 30, 2021
Debt Disclosure [Abstract]  
DEBT DEBT
Long-term debt, net of debt issuance costs, consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Prior Ciner Wyoming Credit Facility, secured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 2.50% and 2.25% at September 30, 2021 and December 31, 2020, respectively$105.0 $102.5 
Ciner Wyoming Equipment Financing Arrangement with maturity date of March 26, 2028, fixed interest rate of 2.479%25.3 27.6 
Ciner Resources Credit Facility, secured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 2.25% at December 31, 2020— 1.0 
Total debt130.3 131.1 
Current portion of long-term debt3.0 3.0 
Total long-term debt$127.3 $128.1 
Aggregate maturities required on long-term debt as of September 30, 2021 are due in future years as follows:
(In millions)Amount
2021$0.8 
20223.1 
20233.2 
20243.3 
20253.3 
Thereafter116.8 
Total$130.5 
Ciner Wyoming Equipment Financing Arrangement
On March 26, 2020, Ciner Wyoming and Banc of America Leasing & Capital, LLC, as lender (the “Equipment Financing Lender”), entered into an equipment financing arrangement (the “Ciner Wyoming Equipment Financing Arrangement”) including a Master Loan and Security Agreement, dated as of March 25, 2020 (as amended, the “Master Agreement”) and an Equipment Security Note Number 001, dated as of March 25, 2020 (the “Initial Secured Note”), which provides the terms and conditions for the debt financing of certain equipment related to Ciner Wyoming’s new natural gas-fired turbine co-generation facility that became operational in March 2020. Each equipment financing under the Ciner Wyoming Equipment Financing Arrangement will be evidenced by the execution of one or more equipment notes (including the Initial Secured Note) that incorporate the terms and conditions of the Master Agreement (each, an “Equipment Note”). In order to secure the payment and performance of Ciner Wyoming’s obligations under the Ciner Wyoming Equipment Financing Arrangement and other debt obligations owed by Ciner Wyoming to the Equipment Financing Lender, Ciner Wyoming granted to the Equipment Financing Lender a continuing security interest in all of Ciner Wyoming’s right, title and interest in and to the Equipment (as defined in the Master Agreement) and certain related collateral.
The Ciner Wyoming Equipment Financing Arrangement (1) prior to the Third Amendment to the Master Agreement (as defined below), incorporated all covenants in the Prior Ciner Wyoming Credit Facility, now or hereinafter existing, or in any applicable replacement credit facility accepted in writing by the Equipment Financing Lender, that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test, and after the Third Amendment to the Master Agreement incorporates all covenants in the Ciner Wyoming Credit Facility (as defined below) now or hereinafter existing, or in any applicable replacement credit facility accepted in writing by the Equipment Financing Lender, that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test, and (2) includes customary events of default subject to applicable grace periods, including, among others, (i) payment defaults, (ii) certain mergers or the occurrence of a change of control as a result of which Ciner Wyoming is directly or indirectly controlled by persons or entities not currently directly or indirectly controlling Ciner Wyoming, (iii) cross defaults with certain other indebtedness (a) to which the Equipment Financing Lender is a party or (b) to third parties in excess of $10 million, and (iv) the commencement of certain insolvency proceedings or related events identified in the Master Agreement. Upon the occurrence of an event of default, in its discretion, the Equipment Financing Lender may exercise certain remedies, including, among others, the ability to accelerate the maturity of any Equipment Note such that all amounts thereunder will become immediately due and payable, to take possession of the Equipment identified in any Equipment Note, and to charge Ciner Wyoming a default rate of interest on all then outstanding or thereafter incurred obligations under the Ciner Wyoming Equipment Financing Arrangement.
Among other things, the Initial Secured Note:
•has a principal amount of $30,000,000;
•has a maturity date of March 26, 2028;
•shall be payable by Ciner Wyoming to the Equipment Financing Lender in 96 consecutive monthly installments of principal and interest commencing on April 26, 2020 and continuing thereafter until the maturity date of the Initial Secured Note, which shall be in the amount of approximately $307,000 for the first 95 monthly installments and approximately $4,307,000 for the final monthly installment; and
•entitles Ciner Wyoming to prepay all (but not less than all) of the outstanding principal balance of the Initial Secured Note (together with all accrued interest and other charges and amounts owed thereunder) at any time after one (1) year from the date of the Initial Secured Note, subject to Ciner Wyoming paying to the Equipment Financing Lender an additional prepayment amount determined by the amount of principal balance prepaid and the date such prepayment is made.
In connection with the Second Amendment to the Master Agreement (as defined below), the Master Agreement was amended to incorporate, among other things, the modified covenants set forth in the Second Amendment to the Master Agreement related to consolidated leverage ratios of Ciner Wyoming.
Ciner Wyoming’s balance under the Ciner Wyoming Equipment Financing Arrangement as of September 30, 2021 was $25.5 million ($25.3 million net of financing costs).
In connection with the event of default (the “Facilities Agreement Default”) under the Facilities Agreement (as defined below) that arose in February 2021 (as defined and described below in the WE Soda and Ciner Enterprises Facilities Agreement section), Ciner Wyoming entered into a second amendment to the Master Agreement (the “Second Amendment to the Master Agreement”) on March 5, 2021. Such amendment modified the definition of change of control under the Master Agreement in order to prevent an event of default thereunder that could have otherwise resulted from the Facilities Agreement lenders foreclosing on certain equity interests in Ciner Holdings (the “Equity Default Remedy”) as a remedy for the Facilities Agreement Default, or as a remedy for future events of
default under the Facilities Agreement. As of September 30, 2021, Ciner Wyoming was in compliance with all financial covenants of the Ciner Wyoming Equipment Financing Arrangement, as amended.
On October 28, 2021, in connection with the entry into the Ciner Wyoming Credit Facility (which replaced the Prior Ciner Wyoming Credit Facility), Ciner Wyoming and the Equipment Financing Lender entered into the Third Amendment to the Master Agreement, dated as of March 25, 2020 (the “Third Amendment to the Master Agreement”), in order to amend and restate all covenants that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test to conform with the Ciner Wyoming Credit Facility.
Management is not aware of any current circumstances that would result in an event of default under the Ciner Wyoming Equipment Financing Arrangement in the next twelve months.
Prior Ciner Wyoming Credit Facility
On August 1, 2017, Ciner Wyoming entered into a Credit Agreement (as amended, the “Prior Ciner Wyoming Credit Facility”) with each of the lenders listed on the respective signature pages thereof and PNC Bank, National Association (“PNC Bank”), as administrative agent, swing line lender and a Letter of Credit (“L/C”) issuer. The Prior Ciner Wyoming Credit Facility was a $225.0 million senior secured revolving credit facility with a syndicate of lenders, which would have matured on the fifth anniversary of the closing date of such credit facility. The Prior Ciner Wyoming Credit Facility provided for revolving loans to fund working capital requirements, and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. The Prior Ciner Wyoming Credit Facility had an accordion feature that allowed Ciner Wyoming to increase the available revolving borrowings under the facility by up to an additional $75.0 million, subject to Ciner Wyoming receiving increased commitments from existing lenders or new commitments from new lenders and the satisfaction of certain other conditions. In addition, the Prior Ciner Wyoming Credit Facility included a sublimit up to $20.0 million for same-day swing line advances and a sublimit up to $40.0 million for letters of credit.
In addition, the Prior Ciner Wyoming Credit Facility contained various covenants and restrictive provisions that limited (subject to certain exceptions) Ciner Wyoming’s ability to:
•make distributions on or redeem or repurchase units;
•incur or guarantee additional debt;
•make certain investments and acquisitions;
•incur certain liens or permit them to exist;
•enter into certain types of transactions with affiliates of Ciner Wyoming;
•merge or consolidate with another company; and
•transfer, sell or otherwise dispose of assets.
The Prior Ciner Wyoming Credit Facility contained events of default customary for transactions of this nature, including (i) failure to make payments required under the Prior Ciner Wyoming Credit Facility, (ii) failure to comply with covenants and financial ratios in the Prior Ciner Wyoming Credit Facility, (iii) the occurrence of a change of control, (iv) the institution of insolvency or similar proceedings against Ciner Wyoming and (v) the occurrence of a default under any other material indebtedness Ciner Wyoming may have.
Loans under the Prior Ciner Wyoming Credit Facility bear interest at Ciner Wyoming’s option at either:
•a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50%, (ii) the administrative agent’s prime rate in effect on such day or (iii) one-month LIBOR plus 1.0%, in each case, plus an applicable margin; or
•the Eurodollar Rate plus an applicable margin; provided, that with respect to an applicable loan, if the Eurodollar Rate has ceased or will cease to be provided, if the regulatory supervisor for the administrator of the Eurodollar Rate or a governmental authority having jurisdiction over the administrative agent determine that the Eurodollar Rate is no longer representative or if the administrative agent determines that similar U.S. dollar-denominated credit facilities are being executed or modified to incorporate or adopt a new benchmark interest rate to replace the Eurodollar Rate, the administrative agent and Ciner Wyoming may establish an alternative interest rate for the applicable loan.
The Prior Ciner Wyoming Credit Facility had an interest rate floor of 0.50%.
The unused portion of the Prior Ciner Wyoming Credit Facility was subject to a per annum commitment fee and the applicable margin of the interest rate under the Prior Ciner Wyoming Credit Facility was determined as follows:
Pricing TierLeverage RatioEurodollar Rate LoansBase Rate
Loans		Commitment
Fee
1< 1.25:1.01.500%0.500%0.250%
2≥ 1.25:1.0 but < 1.75:1.01.750%0.750%0.275%
3≥ 1.75:1.0 but < 2.25:1.02.000%1.000%0.300%
4≥ 2.25:1.0 but < 3.00:1.02.250%1.250%0.375%
5≥ 3.00:1.0 but < 3.50:1.02.500%1.500%0.375%
6≥ 3.50:1.0 but < 4.00:1.02.750%1.750%0.425%
7≥ 4.00:1.03.000%2.000%0.475%
In connection with the Facilities Agreement Default (defined below), Ciner Wyoming entered into a Third Amendment to the Prior Ciner Wyoming Credit Facility (the “Third Amendment”) in order to prevent an event of default thereunder that could have otherwise resulted from the Facilities Agreement lenders exercising the Equity Default Remedy as a remedy for the Facilities Agreement Default, or a future event of default under the Facilities Agreement. Such amendment (i) modified the definition of change of control to exclude any change in control that could arise from lender actions under the Facilities Agreement relating to any events of default under the Facilities Agreement; (ii) reduced the leverage ratio to 3.00 to 1.00 for the quarter ended June 30, 2021 and each fiscal quarter thereafter (from amendments prior to the Third Amendment, a leverage ratio of 4.50 to 1.0 or lower was required for the quarter ended March 31, 2021 and an interest coverage ratio of not less than 3.00 to 1.0 is required); and (iii) added a covenant that any borrowings under the Wyoming Credit Facility are secured by substantially all of Ciner Wyoming’s personal property, subject to certain exclusions. As of September 30, 2021, Ciner Wyoming was in compliance with all financial covenants of the Prior Ciner Wyoming Credit Facility.
On October 28, 2021, Ciner Wyoming terminated the Prior Ciner Wyoming Credit Facility and entered into the Ciner Wyoming Credit Facility as described below.
2021 Ciner Wyoming Credit Facility
On October 28, 2021, Ciner Wyoming entered into a new $225.0 million senior secured revolving credit facility (the “Ciner Wyoming Credit Facility”) with each of the lenders listed on the respective signature pages thereof and Bank of America, N.A., as administrative agent, swing line lender and letter of credit issuer. The Ciner Wyoming Credit Facility matures on October 28, 2026. On closing, the amount drawn under this new Ciner Wyoming Credit Facility approximated the amount outstanding under the Prior Ciner Wyoming Credit Facility at September 30, 2021.
The Ciner Wyoming Credit Facility provides, among other things:
•a sublimit up to $40.0 million for the issuance of standby letters of credit and a sublimit up to $20.0 million for swingline loans;
•an accordion feature that enables Ciner Wyoming to increase the revolving borrowings under the Ciner Wyoming Credit Facility by up to an additional $250.0 million (subject to certain conditions);
•in addition to the aforementioned revolving borrowings, an ability to incur up to $225 million of additional term loan facility indebtedness to finance Ciner Wyoming’s capacity expansion capital expenditures; (subject to certain conditions);
•a pledge by Ciner Wyoming of substantially all of Ciner Wyoming’s assets (subject to certain exceptions), including: (i) all present and future shares of any subsidiaries of Ciner Wyoming (whether now existing or hereafter created) and (ii) all personal property of Ciner Wyoming (subject to certain conditions);
•contains various covenants and restrictive provisions that limit (subject to certain exceptions) Ciner Wyoming’s ability to: (i) incur certain liens or permit them to exist; (ii) incur or guarantee additional indebtedness; (iii) make certain investments and acquisitions related to Ciner Wyoming’s operations in Wyoming); (iv) merge or consolidate with another company; (v) transfer, sell or otherwise dispose of assets, (vi) make distributions; (vii) change the nature of Ciner Wyoming’s business; and (viii) enter into certain transactions with affiliates;
•a requirement to maintain a quarterly consolidated leverage ratio of not more than 3.25:1:00; provided, however, subject to certain conditions, Ciner Wyoming shall have the ability to increase the maximum consolidated leverage ratio to 3.75:1.00 for a year while Ciner Wyoming is undertaking capacity expansion capital expenditures;
•a requirement to maintain a quarterly consolidated interest coverage ratio of not less than 3.00:1.00; and
•customary events of default including (i) failure to make payments required under the Ciner Wyoming Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios, (iii) the occurrence of a voluntary change of control, as a result of which Ciner Wyoming is directly or indirectly controlled by persons or entities not currently directly or indirectly controlling Ciner Wyoming, (iv) the institution of insolvency or similar proceedings against Ciner Wyoming, and (v) the occurrence of a cross default under any other material indebtedness Ciner Wyoming may have. Upon the occurrence of an event of default, in their discretion, the Ciner Wyoming Credit Facility lenders may exercise certain remedies, including, among others, accelerating the maturity of any outstanding loans, accrued and unpaid interest and all other amounts owing and payable such that all amounts thereunder will become immediately due and payable, and if not timely paid upon such acceleration, to charge Ciner Wyoming a default rate of interest on all amounts outstanding under the Ciner Wyoming Credit Facility. However, upon the occurrence of an involuntary change of control of Ciner Wyoming, including the Facilities Agreement lenders exercising their Equity Default Remedy in case of a default of the Facilities Agreement, and after the passage of time as specified in the Ciner Wyoming Credit Facility, Ciner Wyoming’s debt thereunder would be accelerated.
In addition, loans under the Ciner Wyoming Credit Facility (other than any swingline loans) will bear interest at Ciner Wyoming’s option at either:
•a base rate, which equals the highest of (i) Bank of America’s prime rate, (ii) the federal funds rate then in effect on such day, plus 0.50%; (iii) one-month Bloomberg Short-Term Bank Yield Index (“BSBY”) adjusted daily rate, plus 1.0%; and (iv) 1.0%, plus, in each case, an applicable margin range from 0.50% to 1.75% based on the consolidated leverage ratio of Ciner Wyoming; or
•a BSBY rate for interest periods of one, three or six months, plus, in each case, an applicable margin range from 1.50% to 2.75% based on the consolidated leverage ratio of Ciner Wyoming.
In addition, if a BSBY rate ceases to exist for any period, loans under the Ciner Wyoming Credit Facility will bear interest based on alternative indexes (including the secured overnight financing rate), plus an applicable margin. The unused portion of the Ciner Wyoming Credit Facility is subject to a quarterly fee ranging from 0.225% to 0.350% based on the consolidated leverage ratio of Ciner Wyoming.
Management is not aware of any current circumstances that would result in an event of default under the Ciner Wyoming Credit Facility in the next twelve months.
Ciner Resources Credit Facility
On August 1, 2017, the Partnership entered into a Credit Agreement (as amended, the “Ciner Resources Credit Facility”) with each of the lenders listed on the respective signature pages thereof and PNC Bank, as administrative agent, swing line lender and an L/C issuer. The Ciner Resources Credit Facility was a $10.0 million senior secured revolving credit facility with a syndicate of lenders, that would have matured on the fifth anniversary of the closing date of such credit facility. The Ciner Resources Credit Facility provided for revolving loans to be available to fund distributions on the Partnership’s units and working capital requirements and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. The Partnership’s obligations under the Ciner Resources Credit Facility were guaranteed by each of the Partnership’s material domestic subsidiaries other than Ciner Wyoming. In addition, the Partnership’s obligations under the Ciner Resources Credit Facility were secured by a pledge of substantially all of the Partnership’s assets (subject to certain exceptions), including the membership interests held in Ciner Wyoming by the Partnership.
On March 8, 2021, the Partnership terminated the Ciner Resources Credit Facility and repaid in full its obligations thereunder.
WE Soda and Ciner Enterprises Facilities Agreement
Ciner Enterprises, the entity that indirectly owns and controls the Partnership, has a credit agreement and certain related finance documents, to which WE Soda and Ciner Enterprises (as borrowers), and KEW Soda, WE Soda, WE Soda Kimya Yatırımları Anonim Şirketi, Ciner Kimya Yatırımları Sanayi ve Ticaret Anonim Şirketi, Ciner Enterprises, Ciner Holdings and Ciner Corp (as original guarantors and together with the borrowers, the “Ciner Obligors”), are parties (as amended and restated or otherwise modified, the “Facilities Agreement”). The Facilities Agreement expires on August 1, 2025.
Even though neither we nor Ciner Wyoming are a party or a guarantor under the Facilities Agreement while any amounts are outstanding under the Facilities Agreement we will be indirectly affected by certain affirmative and restrictive covenants that apply to WE Soda and its subsidiaries (which include us). Besides the customary covenants and restrictions, the Facilities Agreement includes provisions that, without a waiver or amendment approved by lenders, whose commitments are more than 66-2/3% of the total commitments under the Facilities Agreement to undertake such action, would (i) prevent certain transactions (including loans) with our affiliates, including such transactions that could reasonably be expected to materially and adversely affect the interests of certain finance parties, (ii) restrict the ability to amend our limited partnership agreement or the general partner’s limited liability company agreement or our other constituency documents if such amendment could reasonably be expected to materially and adversely affect the interests of the lenders to the Facilities Agreement, (iii) restrict the amount of certain of our capital expenditures if certain ratios are not achieved by the Ciner Obligors thereunder and (iv) prevent actions that enable certain restrictions or prohibitions on our ability to upstream cash (including via distributions) to the borrowers under the Facilities Agreement. The restrictions to the Partnership’s expansion capital expenditures, which existed at December 31, 2020, March 31, 2021, and June 30, 2021, no longer exists as of September 30, 2021 as the Ciner Obligors’ applicable ratios met the specified levels pursuant to the Facilities Agreement.
In addition, Ciner Enterprises’ ownership in Ciner Holdings is subject to a lien under the Facilities Agreement, which enables the lenders under the Facilities Agreement to foreclose on such collateral and take control of Ciner Holdings, which controls the general partner of the Partnership, if any of the borrowers or guarantors under the Facilities Agreement are unable to satisfy its respective obligations under the Facilities Agreement.
In February 2021, Ciner Wyoming was informed that an event of default under the Facilities Agreement had arisen and that the Ciner Obligors were working with the Facilities Agreement lenders to resolve this Facilities Agreement Default. In order to prevent an event of default under each of the Ciner Wyoming Equipment Financing Arrangement and Prior Ciner Wyoming Credit Facility, which could have otherwise resulted from the Facilities Agreement lenders exercising their Equity Default Remedy, Ciner Wyoming entered into the Second Amendment to the Master Agreement and the Third Amendment to the Prior Ciner Wyoming Credit Facility to modify the related definitions of change of control as described above. Furthermore, we terminated the Ciner Resources Credit Facility and repaid in full our obligations thereunder. On April 19, 2021 and June 18, 2021, WE Soda and Ciner Enterprises obtained waivers that waived all identified events of default through those dates. As such, all identified events of default under the Facilities Agreement have been waived and management is not aware of any current circumstances that would result in an event of default under the Facilities Agreement as of September 30, 2021.
v3.21.2
OTHER NON-CURRENT LIABILITIES
 9 Months Ended
Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]  
OTHER NON-CURRENT LIABILITIES OTHER NON-CURRENT LIABILITIES
Other non-current liabilities consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Reclamation reserve$7.6 $7.3 
Derivative instruments and hedges, fair value liabilities and other1.8 1.4 
Total$9.4 $8.7 
A reconciliation of the Partnership’s reclamation reserve liability is as follows:
For the period ended
(In millions)September 30, 2021December 31, 2020
Beginning reclamation reserve balance$7.3 $5.7 
Accretion expense0.3 0.3 
Reclamation adjustments (1)
— 1.3 
Ending reclamation reserve balance$7.6 $7.3 
(1) The reclamation costs are periodically evaluated for adjustments by the Wyoming Department of Environmental Quality. See Note 9 “Commitments and Contingencies,” “Off-Balance Sheet Arrangements” for additional information on our reclamation reserve, including changes to the underlying reclamation obligation that resulted in the asset retirement obligation reclamation adjustment.
v3.21.2
EMPLOYEE COMPENSATION
 9 Months Ended
Sep. 30, 2021
Retirement Benefits [Abstract]  
EMPLOYEE COMPENSATION EMPLOYEE COMPENSATION
The Partnership participates in various benefit plans offered and administered by Ciner Corp and is allocated its portions of the annual costs related thereto. The specific plans are as follows:
Retirement Plans - Benefits provided under the Pension Plan (the “Retirement Plan”) are based upon years of service and average compensation for the highest 60 consecutive months of the employee’s last 120 months of service, as defined. The Retirement Plan covers substantially all full-time employees hired before May 1, 2001. Ciner Corp’s Retirement Plan had a net liability balance of $51.9 million and $55.1 million as of September 30, 2021 and December 31, 2020, respectively. Ciner Corp’s current funding policy is to contribute an amount within the range of the minimum required and the maximum tax-deductible contribution. The Partnership’s allocated portions of the Retirement Plan’s net periodic pension benefit were $0.6 million and $0.2 million for the three months ended September 30, 2021 and 2020, respectively, and were $2.0 million and $0.9 million for the nine months ended September 30, 2021 and 2020, respectively. The increase in the amount of benefit recognized during the nine months ended September 30, 2021 was driven by asset changes from the prior period.
Savings Plan - The 401(k) retirement plan (the “401(k) Plan”) covers all eligible hourly and salaried employees. Eligibility is limited to all domestic residents and any foreign expatriates who are in the United States indefinitely. The 401(k) Plan permits employees to contribute specified percentages of their compensation, while the Partnership makes contributions based upon specified percentages of employee contributions. Participants hired on or subsequent to May 1, 2001, will receive an additional contribution from the Partnership based on a percentage of the participant’s base pay. Contributions made to the 401(k) Plan were $0.5 million for each of the three months ended September 30, 2021 and 2020 and were $2.8 million for each of the nine months ended September 30, 2021 and 2020.
Postretirement Benefits - Most of the Partnership’s employees hired prior to May 1, 2017 are eligible for postretirement benefits other than pensions if they reach retirement age while still employed.
The postretirement benefits are accounted for by Ciner Corp on an accrual basis over an employee’s period of service. The postretirement plan, excluding pensions, are not funded, and Ciner Corp has the right to modify or terminate the plan. The Ciner Corp post-retirement plan had a net unfunded liability of $12.9 million and $13.1 million as of September 30, 2021 and December 31, 2020, respectively.
The Partnership’s allocated portions of postretirement costs were $0.2 million for each of the three months ended September 30, 2021 and 2020 and were $0.7 million and $1.0 million for the nine months ended September 30, 2021 and 2020, respectively
v3.21.2
EQUITY - BASED COMPENSATION
 9 Months Ended
Sep. 30, 2021
Share-based Payment Arrangement [Abstract]  
EQUITY - BASED COMPENSATION EQUITY - BASED COMPENSATION
In July 2013, our general partner established the Ciner Resource Partners LLC 2013 Long-Term Incentive Plan (as amended to date, the “Plan” or “LTIP”). Historically, the Plan was intended to provide incentives that will attract and retain valued employees, officers, consultants and non-employee directors by offering them a greater stake in our success and a closer identity with us, and to encourage ownership of our common units by such individuals. The Plan provides for awards in the form of common units, phantom units, distribution equivalent rights (“DERs”), cash awards and other unit-based awards.
All employees, officers, consultants and non-employee directors of us and our parents and subsidiaries are eligible to be selected to participate in the Plan. As of September 30, 2021, subject to further adjustment as provided in the Plan, a total of 0.7 million common units were available for awards under the Plan. Any common units tendered by a participant in payment of the tax liability with respect to an award, including common units withheld from any such award, will not be available for future awards under the Plan. Common units awarded under the Plan may be reserved or made available from our authorized and unissued common units or from common units reacquired (through open market transactions or otherwise). Any common units issued under the Plan through the assumption or substitution of outstanding grants from an acquired company will not reduce the number of common units available for awards under the Plan. If any common units subject to an award under the Plan are forfeited, any common units counted against the number of common units available for issuance pursuant to the Plan with respect to such award will again be available for awards under the Plan. The Partnership has made a policy election to recognize forfeitures as they occur in lieu of estimating future forfeiture activity under the Plan.
Non-employee Director Awards
During the nine months ended September 30, 2021, a total of 17,511 common units were granted and fully vested to non-employee directors compared to 21,720 common units were granted during the nine months ended September 30, 2020. The grant date average fair value per unit of these awards was $13.20 and $9.88 for the nine months ended September 30, 2021 and 2020, respectively. The total fair value of these awards was approximately $0.2 million during each of the nine months ended September 30, 2021 and 2020.
Time Restricted Unit Awards
We grant restricted unit awards in the form of common units to certain employees that vest over a specified period of time, usually between one to three years, with vesting based on continued employment as of each applicable vesting date. Award recipients are entitled to distributions subject to the same restrictions as the underlying common unit. The awards are classified as equity awards and are accounted for at fair value at grant date.
The following table presents a summary of activity on the Time Restricted Unit Awards:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period21,937 $17.57 55,454 $20.33 
Vested(12,247)18.46 (27,802)22.94 
Forfeited (1,332)16.45 (1,142)18.29 
Unvested at the end of the period8,358 $16.45 26,510 $17.54 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of common units.
Total Return Performance Unit Awards
Historically, we have granted TR Performance Unit Awards to certain employees. The TR Performance Unit Awards represent the right to receive a number of common units at a future date based on the achievement of market-based performance requirements in accordance with the TR Unit Performance Award agreement, and also include Distribution Equivalent Rights (“DERs”). DERs are the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued upon vesting. The TR Performance Unit Awards vest at the end of the performance period, usually between two to three years from the date of the grant. Performance is measured on the achievement of a specified level of total return, or TR, relative to the TR of a peer group comprised of other limited partnerships. The potential payout ranges from 0-200% of the grant target quantity and is adjusted based on our total return performance relative to the peer group. For purposes of the table below the number of units are included at target quantity.
We utilized a Monte Carlo simulation model to estimate the grant date fair value of TR Performance Unit Awards granted to employees, adjusted for market conditions. This type of award requires the input of highly subjective assumptions, including expected volatility and expected distribution yield. Historical and implied volatilities were used in estimating the fair value of these awards.
The following table presents a summary of activity on the TR Performance Unit Awards:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit(1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period7,678 $41.53 20,173 $41.79 
Vested(7,678)41.53 (9,058)42.21 
Forfeited — — (655)26.05 
Unvested at the end of the period— $— 10,460 $42.41 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of common units.

2019 Performance Unit Awards
On September 23, 2019, the board of directors of our general partner approved a new form of performance unit award to be granted based upon the achievement of certain financial, operating and safety-related performance metrics (“2019 Performance Unit Awards”) pursuant to our LTIP, and the vesting of the 2019 Performance Unit Awards is linked to a weighted average consisting of internal performance metrics defined in the 2019 Performance Unit Award agreement (the “Performance Metrics”) during a three-year performance period (the “Measurement Period”). The vesting of the 2019 Performance Unit Awards, and number of common units of the Partnership distributable pursuant to such vesting, is dependent on our performance relative to a pre-established budget over the Measurement Period; provided, that the awardee remains continuously employed with our general partner or its affiliates or satisfies other service-related criteria through the end of the Measurement Period, except in certain cases of Changes in Control (as defined in our LTIP) or the awardee’s death or disability.
Vested 2019 Performance Unit Awards will be settled in our common units, with the number of such common units payable under the award for a given year in the Measurement Period to be calculated by multiplying the target number provided in the corresponding 2019 Performance Unit Award agreement by a payout multiplier, which may range from 0%-200% in each case, as determined by aggregating the corresponding weighted average assigned to the Performance Metrics. The 2019 Performance Unit Awards also contain DERs and entitle the recipient the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued. Upon vesting of the 2019 Performance Unit Awards, the award recipient is entitled to receive a cash payment equal to the sum of the distribution equivalents accumulated with respect to vested 2019 Performance Unit Awards during the period beginning on January 1, 2019 and ending on the applicable vesting date. The 2019 Performance Unit Awards granted to award recipients during 2019 have a performance cycle that began on January 1, 2019 and will end on December 31, 2021.
The following table presents a summary of activity on the 2019 Performance Unit Awards for the period:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit(1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period29,057 $16.45 35,908 $16.45 
Forfeited (3,995)16.45 (1,384)16.45 
Unvested at the end of the period25,062 $16.45 34,524 $16.45 
(1)Determined by dividing the weighted average price per common unit on the date of grant.
Unrecognized Compensation Expense
A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance-based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as follows:    
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
Unrecognized Compensation Expense
(In millions)		Weighted Average to be Recognized
(In years)		Unrecognized Compensation Expense
(In millions)		Weighted Average to be Recognized
(In years)
Time Restricted Unit Awards$0.1 0.45$0.4 1.46
TR Performance Unit Awards— — 0.1 0.50
2019 Performance Unit Awards— 0.340.1 1.50
Total$0.1 $0.6 
v3.21.2
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2021
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
Accumulated Other Comprehensive Income (Loss)
Accumulated other comprehensive income, attributable to Ciner Resources, includes unrealized gains and losses on derivative financial instruments. Amounts recorded in accumulated other comprehensive income as of September 30, 2021 and December 31, 2020, and changes within the period, consisted of the following:
(In millions)Gains and (Losses) on Cash Flow Hedges
Balance at December 31, 2020— 
Other comprehensive income before reclassification9.5 
Amounts reclassified from accumulated other comprehensive loss(1.7)
Net current period other comprehensive income7.8 
Balance at September 30, 2021$7.8 
Other Comprehensive Income (Loss)
Other comprehensive income/(loss), including the portion attributable to noncontrolling interest, is derived from adjustments to reflect the unrealized gain/(loss) on derivative financial instruments and the impact of discontinuation of any hedge accounting. The components of other comprehensive income (loss) consisted of the following:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Unrealized gain/(loss) on derivatives:
Mark to market and other adjustment on interest rate swap contracts$0.1 $0.3 $0.5 $(0.6)
Mark to market adjustment on natural gas forward contracts8.5 4.6 14.7 6.2 
Gain on derivative financial instruments$8.6 $4.9 $15.2 $5.6 

Reclassifications for the Period
The components of other comprehensive (loss) income, attributable to Ciner Resources LP, that have been reclassified consisted of the following:
Three Months Ended September 30,Nine Months Ended September 30,Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) income
(In millions)2021202020212020
Details about other comprehensive (loss) income components:
Gains and losses on cash flow hedges:
Interest rate swap contracts$— $0.1 $0.2 $0.3 Interest expense
Natural gas forward contracts(1.4)0.4 (1.9)1.4 Cost of products sold
Total reclassifications for the period$(1.4)$0.5 $(1.7)$1.7 
v3.21.2
COMMITMENTS AND CONTINGENCIES
 9 Months Ended
Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES
Except as described below, there have been no significant changes to commitments and contingencies since December 31, 2021, which are described in the Partnerships Annual Report on Form 10-K for the year ended December 31, 2021 within Part II, Item 8, “Financial Statement and Supplementary Data—Note 14—Commitments and Contingencies.” During the three months ended September 30, 2021, we entered into certain logistic services commitments with various third parties that expire during 2022 and have a minimum contractual obligation for purchases by Ciner Wyoming of approximately $19.1 million for such logistic services. From time to time we are party to various claims and legal proceedings related to our business. Although the outcome of these proceedings cannot be predicted with certainty, management does not currently expect any of the legal proceedings we are involved in to have a material effect on our business, financial condition and results of operations. We cannot predict the nature of any future claims or proceedings, nor the ultimate size or outcome of such proceedings and whether any damages resulting from them will be covered by insurance.
Off-Balance Sheet Arrangements
We have historically been subject to a self-bond agreement (the “Self-Bond Agreement”) with the Wyoming Department of Environmental Quality (“WDEQ”) under which we committed to pay directly for reclamation costs. In May 2019, the State of Wyoming enacted legislation that limits our and other mine operators’ ability to self-bond and required us to seek other acceptable financial instruments to provide alternate assurances for our reclamation obligations by November 2020. We provided such alternate assurances by timely securing a third-party surety bond effective October 15, 2020 (the “Surety Bond”) for the then-applicable full self-bond amount $36.2 million, which was also the amount of our obligation as of December 31, 2020. After we secured the Surety Bond, the previous Self-Bond Agreement was terminated. As of the date of this Report, the impact on our net income and liquidity due to securing the Surety Bond has been immaterial and we anticipate that to continue to be the case. The amount of such assurances that we are required to provide is subject to change upon periodic re-evaluation by the WDEQ’s Land Quality Division. As a result of the most recent such periodic re-evaluation, the Surety Bond amount was increased to $41.8 million effective March 1, 2021.
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
 9 Months Ended
Sep. 30, 2021
Related Party Transactions [Abstract]  
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
Agreements and transactions with affiliates collectively have a significant impact on the Partnership’s financial statements because the Partnership is a subsidiary in a global group structure. Agreements directly between the Partnership and other affiliates, or indirectly between affiliates that the Partnership does not control, can have a significant impact on recorded amounts or disclosures in the Partnership's financial statements, including any commitments and contingencies between the Partnership and affiliates, or potentially, third parties.
Ciner Corp was the exclusive sales agent for the Partnership and through its membership in ANSAC, through December 31, 2020, Ciner Corp has responsibility for promoting and increasing the use and sale of soda ash and other refined or processed sodium products produced. Through December 31, 2020, ANSAC served as the primary international distribution channel for the Partnership and two other U.S. manufacturers of trona-based soda ash. ANSAC operated on a cooperative service-at-cost basis to its members such that typically any annual profit or loss is passed through to the members. As previously disclosed as part of its strategic initiative to gain better direct access and control of international customers and logistics and the ability to leverage the expertise of Ciner Group, the world’s largest natural soda ash producer, effective as of the end of day on December 31, 2020, Ciner Corp exited ANSAC (the “ANSAC termination date”). In connection with the exit settlement agreement with ANSAC (the “ANSAC Early Exit Agreement”), among other things, there are sales commitments to ANSAC in 2021 and 2022 where Ciner Corp continues to sell, at substantially lower volumes, product to ANSAC for export sales purposes, with a fixed rate per ton selling, general and administrative expense, and also purchases a limited amount of export logistics services in 2021. Through in part the Partnership’s affiliates, the Partnership has amongst other things: (i) obtained its own international customer sales arrangements for 2021, (ii) obtained third-party export port services, and (iii) chartered and executed its own international product delivery. For the three months and nine months ended September 30, 2021, the total logistic services, which are included in cost of products sold, from other Ciner affiliates were approximately $0.8 million and $3.0 million, respectively.
Historically, by design and prior to Ciner Corp’s exit from ANSAC, ANSAC managed most of our international sales, marketing and logistics, and as a result, was our largest customer for the year ended December 31, 2020, accounting for 45.4%, of our net sales. Although ANSAC has historically been our largest customer, the impact of Ciner Corp’s exit from ANSAC on our net sales, net income and liquidity was limited. With a low-cost position combined with more direct access and better control of our international customers and logistics and the ability to leverage Ciner Group’s expertise in these areas, through a combination of ANSAC sales commitments for 2021 and 2022 as part of the transition from ANSAC and new customers, we have been able to adequately replace these net sales made under the former agreement with ANSAC. Since January 1, 2021, Ciner Corp has been managing the Partnership’s sales and marketing activities for exports. Ciner Corp has leveraged the distributor network established by Ciner Group and independent third-party distribution partners to optimize our reach into each market.
In accordance with the ANSAC Early Exit Agreement, Ciner Corp began marketing soda ash on the Partnership’s behalf directly into international markets and building its international sales, marketing and supply chain infrastructure. The Partnership has access to utilize the distribution network that has already been established by the Ciner Group. Having the option of combining our volumes
with Ciner Group’s soda ash exports from Turkey, Ciner Corp’s strategic exit from ANSAC has helped the Partnership leverage Ciner Group’s, the world’s largest natural soda ash producer, soda ash operations which has improved our ability to optimize our market share both domestically and internationally. Being able to work with the Ciner Group provides the Partnership with the opportunity to better attract and more efficiently serve larger global customers. In addition, the Partnership is working to enhance its international logistics infrastructure that includes, among other things, a domestic port for export capabilities. These export capabilities are being developed by an affiliated company and options being evaluated range from continued outsourcing in the near term to developing its own port capabilities in the longer term.
Selling, general and administrative expenses also include amounts charged to the Partnership by its affiliates principally consisting of salaries, benefits, office supplies, professional fees, travel, rent and other costs of certain assets used by the Partnership. On October 23, 2015, the Partnership entered into a Services Agreement (the “Services Agreement”) with our general partner and Ciner Corp. Pursuant to the Services Agreement, Ciner Corp has agreed to provide the Partnership with certain corporate, selling, marketing, and general and administrative services, in return for which the Partnership has agreed to pay Ciner Corp an annual management fee and reimburse Ciner Corp for certain third-party costs incurred in connection with providing such services. In addition, under the limited liability company agreement governing Ciner Wyoming, Ciner Wyoming reimburses us for employees who operate our assets and for support provided to Ciner Wyoming. These transactions do not necessarily represent arm's length transactions and may not represent all costs if Ciner Wyoming operated on a standalone basis.
As a result of terminating Ciner Corp’s membership in ANSAC, ANSAC is no longer an affiliate of the Partnership as of the ANSAC termination date. The following tables include transactions with ANSAC as an affiliate prior to the ANSAC termination date on December 31, 2020. The transactions with ANSAC as of and for the three and nine months ended September 30, 2021 are reported as non-affiliate transactions.
The total selling, general and administrative costs charged to the Partnership by affiliates were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2021202020212020
Ciner Corp$5.2 $4.1 $13.0 $11.6 
ANSAC (1)
N/A0.4 N/A1.4 
Total selling, general and administrative expenses - affiliates$5.2 $4.5 $13.0 $13.0 
(1) ANSAC allocated its expenses to its members using a pro-rata calculation based on sales.

Net sales to affiliates were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2021202020212020
ANSACN/A$44.2 N/A$130.2 
TotalN/A$44.2 N/A$130.2 


The Partnership had accounts receivable from affiliates and due to affiliates as follows:
As of
September 30,
2021		December 31,
2020		September 30,
2021		December 31,
2020
(In millions)Accounts receivable from affiliatesDue to affiliates
ANSACN/A$41.9 N/A$0.2 
Ciner Corp$48.1 44.6 $1.8 2.6 
Other— — — 0.1 
Total$48.1 $86.5 $1.8 $2.9 
The increase in due from Ciner Corp from December 31, 2020 to September 30, 2021 is due to funding of pension and postretirement plans offered and administered by Ciner Corp.
v3.21.2
Revenue
 9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Revenue REVENUE
We have one major international customer which accounts for over 10% of total net sales for both the quarter ended and nine months ended September 30, 2021 and 2020. Revenues from this international customer were approximately $27.7 million and $44.2 million for the three months ended September 30, 2021 and 2020, respectively, and were $82.3 million and $130.2 million for the nine months ended September 30, 2021 and 2020, respectively. The net sales by geographic area are as follows:
The net sales by geographic area are as follows:
 Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Domestic$71.1 $53.7 $207.9 $153.1 
International64.5 44.5 176.2 135.7 
Total net sales$135.6 $98.2 $384.1 $288.8 
v3.21.2
FAIR VALUE MEASUREMENTS
 9 Months Ended
Sep. 30, 2021
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, derivative financial instruments and long-term debt. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their fair values because of the nature of such instruments. Our long-term debt and derivative financial instruments are measured at their fair value based on quoted market values for similar but not identical financial instruments.
Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
Derivative Financial Instruments
We have interest rate swap contracts to mitigate our exposure to possible increases in interest rates. The swap contracts had an aggregate notional value of $37.5 million at September 30, 2021 and December 31, 2020. The swaps have various maturities through 2024. Because the Prior Ciner Wyoming Credit Facility had an interest rate floor of 0.5%, the correlations between the interest on that arrangement and the corresponding interest rate swaps are not highly effective for accounting purposes. The impact of discontinued hedge accounting was de minimis.
We enter into natural gas forward contracts, designated as cash flow hedges, to mitigate volatility in the price of natural gas related to a portion of the natural gas we consume. These contracts generally have various maturities through 2024. These contracts had an aggregate notional value of $25.5 million and $25.9 million at September 30, 2021 and December 31, 2020, respectively.
The following table presents the fair value of derivative assets and derivative liabilities and the respective locations as of September 30, 2021 and December 31, 2020:
 AssetsLiabilities
September 30,
2021		December 31,
2020		September 30,
2021		December 31,
2020
(In millions)Balance Sheet LocationFair ValueFair ValueBalance Sheet LocationFair ValueFair Value
Derivatives designated as hedges:
Interest rate swap contracts - current$— $— Accrued Expenses$0.4 $0.2 
Natural gas forward contracts - currentOther current assets13.7 1.4 Accrued Expenses— 0.7 
Interest rate swap contracts - non-current— — Other non-current liabilities0.4 1.1 
Natural gas forward contracts - non-currentOther non-current assets3.7 0.9 Other non-current liabilities1.3 0.2 
Total fair value of derivatives designated as hedging instruments$17.4 $2.3 $2.1 $2.2 
Financial Assets and Liabilities Not Measured at Fair Value
The carrying value of our long-term debt materially reflects the fair value of our long-term debt as its key terms are similar to indebtedness with similar amounts, durations and credit risks. See Note 4 “Debt” for additional information on our debt arrangements.
v3.21.2
SUBSEQUENT EVENTS
 9 Months Ended
Sep. 30, 2021
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Reinstatement of Distributions
Effective as of October 25, 2021, the members of the Board of Managers of Ciner Wyoming, approved a cash distribution to the members of Ciner Wyoming in the aggregate amount of $15.0 million. This distribution is payable on November 17, 2021.
On October 29, 2021, the Partnership declared a cash distribution approved by the board of directors of our general partner. The cash distribution for the third quarter of 2021 of $0.340 per unit will be paid on November 19, 2021 to unitholders of record on November 9, 2021.
Developments with Respect to Ciner Wyoming Credit Facilities
On October 28, 2021, Ciner Wyoming entered into the Ciner Wyoming Credit Facility and terminated the Prior Ciner Wyoming Credit Facility. In addition, on October 28, 2021, in connection with the entry into the Ciner Wyoming Credit Facility, Ciner Wyoming and the Equipment Financing Lender entered into the Third Amendment to the Master Agreement in order to amend and restate all covenants that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test to conform with the Ciner Wyoming Credit Facility.
v3.21.2
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 9 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]  
Nature of Operations
Nature of Operations
The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All of our soda ash processed is sold to various domestic and international customers, including American Natural Soda Ash Corporation (“ANSAC”), which was an affiliate for export sales in 2020. As a result of terminating Ciner Corp’s membership in ANSAC effective as of the end of day on December 31, 2020, ANSAC is no longer an affiliate of the Partnership. All mining and processing activities of Ciner Wyoming take place in one facility located in the Green River Basin of Wyoming.
Basis of Presentation and Significant Accounting Policies
Basis of Presentation and Significant Accounting Policies
The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the three and nine month periods ended September 30, 2021 and 2020 are not necessarily indicative of the operating results for the full year.
These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2020 (the “2020 Annual Report”) filed with the United States Securities and Exchange Commission (“SEC”) on March 16, 2021. There have been no material changes in the significant accounting policies followed by us during the nine months ended September 30, 2021 from those disclosed in the 2020 Annual Report.
Segment Reporting Segment ReportingAs the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes.
Use of Estimates
Use of Estimates
The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Recently Issued Accounting Pronouncements and SEC Rules
Recently Issued Accounting Pronouncements and SEC Rules
SEC Rules
On October 31, 2018, the SEC issued a final rule that amends the current disclosure regime for SEC registrants with material mining operations. Among the final rule’s amendments is the addition of Subpart 1300 to SEC Regulation S-K. The purpose of the amendments is to provide investors with more comprehensive information while aligning the SEC’s disclosure requirements with the global regulatory standards outlined by the Committee for Mineral Reserves International Reporting Standards, which is commonly referred to as “CRIRSCO.” When assessing the materiality of mining operations to determine whether disclosures are required, registrants must consider operations in the aggregate (including all mining properties irrespective of the current stage of development or operation) and evaluate both quantitative and qualitative factors. Registrants must comply with the revised requirements for their first fiscal year beginning on or after January 1, 2021. Further, the disclosures required under the final rule must be supported by the work of a qualified person, such as a mine engineer. When a registrant first reports mineral reserves or resources, or makes a material change to such disclosures, it must file a technical report summary supporting the disclosure. The Partnership continues to evaluate the impact this guidance will have on its disclosures and will include such disclosures in the Annual Report on Form 10-K for the year ended December 31, 2021.
Recent Accounting Guidance Not Yet Adopted
In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-04”) providing temporary guidance to ease the potential burden in accounting for reference rate reform primarily resulting from the discontinuation of the London Inter-bank Offered Rate (“LIBOR,”), which is currently expected to occur on December 31, 2021. The amendments in ASU 2020-04 are elective and apply to all entities that have contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued. The new guidance provides the following optional expedients: (i) simplifies accounting analyses under current GAAP for contract modifications; (ii) simplifies the assessment of hedge effectiveness and allows hedging relationships affected by reference rate reform to continue; and (iii) allows a one-time election to sell or transfer debt securities classified as held to maturity that reference a rate affected by reference rate reform. An entity may elect to apply the amendments prospectively from March 12, 2020 through December 31, 2022 by accounting topic. The Partnership continues to evaluate ASU 2020-04 but does not expect a material impact to the Partnership’s consolidated financial statements.
In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope (“ASU 2021-01”) to clarify that all derivative instruments affected by changes to the interest rates used for discounting, margining or contract price alignment (commonly referred to as the discounting transition) are in the scope of Accounting Standards Codification (“ASC”) 848. The amendments also clarify other aspects of the guidance in ASC 848 and addresses the effects of the cash compensation adjustment provided in the discounting transition on certain aspects of hedge accounting. The guidance in ASC 848 also allows entities to make a one-time election to sell and/or transfer to available for sale or trading any held-to-maturity debt securities that refer to an interest rate affected by reference rate reform and were classified as held to maturity before January 1, 2020. The original guidance and the recently issued ASU are effective as of their issuance dates. The relief provided is temporary and generally cannot be applied to contract modifications that occur after December 31, 2022 or hedging relationships entered into or evaluated after that date. However, the FASB has indicated that it will revisit the sunset date in ASC 848 after the LIBOR administrator makes a final decision on a phaseout date. The LIBOR administrator recently extended the publication of the overnight and the one-, three-, six- and 12-month USD LIBOR settings through June 30, 2023, when many existing contracts that reference LIBOR will have expired. The Partnership continues to evaluate ASU 2021-01 but does not expect a material impact to the Partnership’s consolidated financial statements.
v3.21.2
NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)
 9 Months Ended
Sep. 30, 2021
Earnings Per Share [Abstract]  
Calculation of Net Income Per Unit
The net income attributable to limited partner unitholders and the weighted average units for calculating basic and diluted net income per limited partner units were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions, except per unit data)2021202020212020
Numerator:
Net income attributable to Ciner Resources LP $7.4 $2.3 $12.7 $5.7 
Less: General partner’s interest in net income0.2 — 0.3 0.1 
Total limited partners’ interest in net income$7.2 $2.3 $12.4 $5.6 
Denominator:
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding (basic)19.819.719.819.7
Weighted average limited partner units outstanding (diluted)19.819.719.819.7
Net income per limited partner unit:
Net income per limited partner unit (basic)$0.36 $0.11 $0.63 $0.28 
Net income per limited partner unit (diluted)$0.36 $0.11 $0.63 $0.28 
Calculation of Limited Partners' Interest in Net Income
The calculation of limited partners’ interest in net income is as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Net income attributable to common unitholders:
Distributions (1)
$6.7 $— $6.7 $6.7 
Undistributed earnings (Distributions in excess) of net income0.5 2.3 5.7 (1.1)
Common unitholders’ interest in net income$7.2 $2.3 $12.4 $5.6 
 
(1) Distributions declared per limited partner unit for the period
$0.340 $— $0.340 $0.340 
Percentage Allocations of Distributions From Operating Surplus
Marginal Percentage
Interest in
Distributions
 Total Quarterly
Distribution per Unit
Target Amount		UnitholdersGeneral Partner
Minimum Quarterly Distribution$0.500098.0 %2.0 %
First Target Distribution
above $0.5000 up to $0.5750
98.0 %2.0 %
Second Target Distribution
above $0.5750 up to $0.6250
85.0 %15.0 %
Third Target Distribution
above $0.6250 up to $0.7500
75.0 %25.0 %
Thereafter
above $0.7500
50.0 %50.0 %
v3.21.2
INVENTORY (Tables)
 9 Months Ended
Sep. 30, 2021
Inventory Disclosure [Abstract]  
Schedule of Inventory
Inventory consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Raw materials$8.8 $9.9 
Finished goods9.8 13.4 
Stores inventory10.7 10.2 
Total$29.3 $33.5 
v3.21.2
DEBT (Tables)
 9 Months Ended
Sep. 30, 2021
Debt Disclosure [Abstract]  
Components of Long-term Debt
Long-term debt, net of debt issuance costs, consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Prior Ciner Wyoming Credit Facility, secured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 2.50% and 2.25% at September 30, 2021 and December 31, 2020, respectively$105.0 $102.5 
Ciner Wyoming Equipment Financing Arrangement with maturity date of March 26, 2028, fixed interest rate of 2.479%25.3 27.6 
Ciner Resources Credit Facility, secured principal expiring on August 1, 2022, variable interest rate as a weighted average rate of 2.25% at December 31, 2020— 1.0 
Total debt130.3 131.1 
Current portion of long-term debt3.0 3.0 
Total long-term debt$127.3 $128.1 
Aggregate Maturities on Long-term Debt
Aggregate maturities required on long-term debt as of September 30, 2021 are due in future years as follows:
(In millions)Amount
2021$0.8 
20223.1 
20233.2 
20243.3 
20253.3 
Thereafter116.8 
Total$130.5 
Schedule of Debt Covenants
The unused portion of the Prior Ciner Wyoming Credit Facility was subject to a per annum commitment fee and the applicable margin of the interest rate under the Prior Ciner Wyoming Credit Facility was determined as follows:
Pricing TierLeverage RatioEurodollar Rate LoansBase Rate
Loans		Commitment
Fee
1< 1.25:1.01.500%0.500%0.250%
2≥ 1.25:1.0 but < 1.75:1.01.750%0.750%0.275%
3≥ 1.75:1.0 but < 2.25:1.02.000%1.000%0.300%
4≥ 2.25:1.0 but < 3.00:1.02.250%1.250%0.375%
5≥ 3.00:1.0 but < 3.50:1.02.500%1.500%0.375%
6≥ 3.50:1.0 but < 4.00:1.02.750%1.750%0.425%
7≥ 4.00:1.03.000%2.000%0.475%
v3.21.2
OTHER NON-CURRENT LIABILITIES (Tables)
 9 Months Ended
Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]  
Schedule of Other Non-current Liabilities
Other non-current liabilities consisted of the following:
As of
(In millions)September 30, 2021December 31, 2020
Reclamation reserve$7.6 $7.3 
Derivative instruments and hedges, fair value liabilities and other1.8 1.4 
Total$9.4 $8.7 
Reconciliation of Partnership's Reclamation Reserve Liability
A reconciliation of the Partnership’s reclamation reserve liability is as follows:
For the period ended
(In millions)September 30, 2021December 31, 2020
Beginning reclamation reserve balance$7.3 $5.7 
Accretion expense0.3 0.3 
Reclamation adjustments (1)
— 1.3 
Ending reclamation reserve balance$7.6 $7.3 
(1) The reclamation costs are periodically evaluated for adjustments by the Wyoming Department of Environmental Quality. See Note 9 “Commitments and Contingencies,” “Off-Balance Sheet Arrangements” for additional information on our reclamation reserve, including changes to the underlying reclamation obligation that resulted in the asset retirement obligation reclamation adjustment.
v3.21.2
EQUITY - BASED COMPENSATION (Tables)
 9 Months Ended
Sep. 30, 2021
Share-based Payment Arrangement [Abstract]  
Schedule of Time Restricted Unit Award Activity
The following table presents a summary of activity on the Time Restricted Unit Awards:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period21,937 $17.57 55,454 $20.33 
Vested(12,247)18.46 (27,802)22.94 
Forfeited (1,332)16.45 (1,142)18.29 
Unvested at the end of the period8,358 $16.45 26,510 $17.54 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of common units.
Schedule of Time Restricted Performance Unit Award Activity
The following table presents a summary of activity on the TR Performance Unit Awards:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit(1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period7,678 $41.53 20,173 $41.79 
Vested(7,678)41.53 (9,058)42.21 
Forfeited — — (655)26.05 
Unvested at the end of the period— $— 10,460 $42.41 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of common units.
Schedule of Performance Unit Awards
The following table presents a summary of activity on the 2019 Performance Unit Awards for the period:
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
(Units in whole numbers)Number of Common Units
Grant-Date Average Fair Value per Unit(1)
Number of Common Units
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period29,057 $16.45 35,908 $16.45 
Forfeited (3,995)16.45 (1,384)16.45 
Unvested at the end of the period25,062 $16.45 34,524 $16.45 
(1)Determined by dividing the weighted average price per common unit on the date of grant.
Schedule of Unrecognized Compensation Expense
A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance-based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as follows:    
Nine Months Ended
September 30, 2021		Nine Months Ended
September 30, 2020
Unrecognized Compensation Expense
(In millions)		Weighted Average to be Recognized
(In years)		Unrecognized Compensation Expense
(In millions)		Weighted Average to be Recognized
(In years)
Time Restricted Unit Awards$0.1 0.45$0.4 1.46
TR Performance Unit Awards— — 0.1 0.50
2019 Performance Unit Awards— 0.340.1 1.50
Total$0.1 $0.6 
v3.21.2
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
 9 Months Ended
Sep. 30, 2021
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Loss Amounts recorded in accumulated other comprehensive income as of September 30, 2021 and December 31, 2020, and changes within the period, consisted of the following:
(In millions)Gains and (Losses) on Cash Flow Hedges
Balance at December 31, 2020— 
Other comprehensive income before reclassification9.5 
Amounts reclassified from accumulated other comprehensive loss(1.7)
Net current period other comprehensive income7.8 
Balance at September 30, 2021$7.8 
Components of Other Comprehensive Income/(Loss) The components of other comprehensive income (loss) consisted of the following:
Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Unrealized gain/(loss) on derivatives:
Mark to market and other adjustment on interest rate swap contracts$0.1 $0.3 $0.5 $(0.6)
Mark to market adjustment on natural gas forward contracts8.5 4.6 14.7 6.2 
Gain on derivative financial instruments$8.6 $4.9 $15.2 $5.6 
Schedule of Reclassifications Out of Other Comprehensive Loss, Attributable to Ciner Resources
The components of other comprehensive (loss) income, attributable to Ciner Resources LP, that have been reclassified consisted of the following:
Three Months Ended September 30,Nine Months Ended September 30,Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) income
(In millions)2021202020212020
Details about other comprehensive (loss) income components:
Gains and losses on cash flow hedges:
Interest rate swap contracts$— $0.1 $0.2 $0.3 Interest expense
Natural gas forward contracts(1.4)0.4 (1.9)1.4 Cost of products sold
Total reclassifications for the period$(1.4)$0.5 $(1.7)$1.7 
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)
 9 Months Ended
Sep. 30, 2021
Related Party Transactions [Abstract]  
Schedule of Transactions with Affiliates
The total selling, general and administrative costs charged to the Partnership by affiliates were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2021202020212020
Ciner Corp$5.2 $4.1 $13.0 $11.6 
ANSAC (1)
N/A0.4 N/A1.4 
Total selling, general and administrative expenses - affiliates$5.2 $4.5 $13.0 $13.0 
(1) ANSAC allocated its expenses to its members using a pro-rata calculation based on sales.

Net sales to affiliates were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2021202020212020
ANSACN/A$44.2 N/A$130.2 
TotalN/A$44.2 N/A$130.2 


The Partnership had accounts receivable from affiliates and due to affiliates as follows:
As of
September 30,
2021		December 31,
2020		September 30,
2021		December 31,
2020
(In millions)Accounts receivable from affiliatesDue to affiliates
ANSACN/A$41.9 N/A$0.2 
Ciner Corp$48.1 44.6 $1.8 2.6 
Other— — — 0.1 
Total$48.1 $86.5 $1.8 $2.9 
v3.21.2
Revenue (Tables)
 9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Schedule of Net Sales By Geographic Area
The net sales by geographic area are as follows:
 Three Months Ended September 30,Nine Months Ended September 30,
(In millions)2021202020212020
Domestic$71.1 $53.7 $207.9 $153.1 
International64.5 44.5 176.2 135.7 
Total net sales$135.6 $98.2 $384.1 $288.8 
v3.21.2
FAIR VALUE MEASUREMENTS (Tables)
 9 Months Ended
Sep. 30, 2021
Fair Value Disclosures [Abstract]  
Schedule of Fair Value of Derivative Assets and Liabilities The following table presents the fair value of derivative assets and derivative liabilities and the respective locations as of September 30, 2021 and December 31, 2020:
 AssetsLiabilities
September 30,
2021		December 31,
2020		September 30,
2021		December 31,
2020
(In millions)Balance Sheet LocationFair ValueFair ValueBalance Sheet LocationFair ValueFair Value
Derivatives designated as hedges:
Interest rate swap contracts - current$— $— Accrued Expenses$0.4 $0.2 
Natural gas forward contracts - currentOther current assets13.7 1.4 Accrued Expenses— 0.7 
Interest rate swap contracts - non-current— — Other non-current liabilities0.4 1.1 
Natural gas forward contracts - non-currentOther non-current assets3.7 0.9 Other non-current liabilities1.3 0.2 
Total fair value of derivatives designated as hedging instruments$17.4 $2.3 $2.1 $2.2 
v3.21.2
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
 9 Months Ended
Sep. 30, 2021
segment
Noncontrolling Interest [Line Items]  
Number of operating segments 1
Ciner Wyoming  
Noncontrolling Interest [Line Items]  
Membership interest 51.00%
Membership interest attributable to noncontrolling interest 49.00%
v3.21.2
NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Numerator:        
Net income attributable to Ciner Resources LP $ 7.4 $ 2.3 $ 12.7 $ 5.7
Less: General partner’s interest in net income 0.2 0.0 0.3 0.1
Total limited partners’ interest in net income $ 7.2 $ 2.3 $ 12.4 $ 5.6
Weighted average limited partner units outstanding:        
Weighted average common units outstanding (basic) (in shares) 19.8 19.7 19.8 19.7
Weighted average common units outstanding (diluted) (in shares) 19.8 19.7 19.8 19.7
Net income per limited partner unit:        
Net income per limited partner unit (basic) (in dollars per share) $ 0.36 $ 0.11 $ 0.63 $ 0.28
Net income per limited partner units (diluted) (in dollars per share) $ 0.36 $ 0.11 $ 0.63 $ 0.28
Distributions $ 6.7 $ 0.0 $ 6.7 $ 6.7
Undistributed earnings (Distributions in excess) of net income 0.5 2.3 5.7 (1.1)
Common unitholders’ interest in net income $ 7.2 $ 2.3 $ 12.4 $ 5.6
Distributions declared per common unit for the period (in dollars per share) $ 0.340 $ 0 $ 0.340 $ 0.340
v3.21.2
NET INCOME PER UNIT AND CASH DISTRIBUTION - Narrative (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
 1 Months Ended 3 Months Ended 9 Months Ended
Oct. 29, 2021
Oct. 31, 2021
Mar. 31, 2021
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Distributions declared per common unit for the period (in dollars per share)       $ 0.340 $ 0 $ 0.340 $ 0.340
Antidilutive securities excluded from computation of earnings per share, amount (in shares)       0.0 0.0 0.0 0.0
General Partner | Second Target Distribution              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Increasing percentage allocation of operating surplus           13.00%  
General Partner | Third Target Distribution              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Increasing percentage allocation of operating surplus           23.00%  
General Partner | Thereafter              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Increasing percentage allocation of operating surplus           48.00%  
Ciner Resource Partners LLC | General Partner              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Percentage of general partner ownership interest held           2.00%  
Subsequent Event              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Amount of distribution approved   $ 15.0          
Distributions declared per common unit for the period (in dollars per share) $ 0.340            
Revolving credit facility | Ciner Resources Credit Facility | Line of Credit              
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]              
Repayments of debt     $ 8.0        
v3.21.2
NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)
 9 Months Ended
Sep. 30, 2021
$ / shares
Minimum Quarterly Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Minimum quarterly distribution target levels (in dollars per share) $ 0.5000
First Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Minimum quarterly distribution target levels (in dollars per share) 0.5000
Maximum quarterly distribution target levels (in dollars per share) 0.5750
Second Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Minimum quarterly distribution target levels (in dollars per share) 0.5750
Maximum quarterly distribution target levels (in dollars per share) 0.6250
Third Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Minimum quarterly distribution target levels (in dollars per share) 0.6250
Maximum quarterly distribution target levels (in dollars per share) 0.7500
Thereafter  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Minimum quarterly distribution target levels (in dollars per share) $ 0.7500
Unitholders | Minimum Quarterly Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 98.00%
Unitholders | First Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 98.00%
Unitholders | Second Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 85.00%
Unitholders | Third Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 75.00%
Unitholders | Thereafter  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 50.00%
General Partner | Minimum Quarterly Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 2.00%
General Partner | First Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 2.00%
General Partner | Second Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 15.00%
General Partner | Third Target Distribution  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 25.00%
General Partner | Thereafter  
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]  
Marginal interest in distribution, percentage 50.00%
v3.21.2
INVENTORY (Details) - USD ($)
$ in Millions
Sep. 30, 2021
Dec. 31, 2020
Inventory Disclosure [Abstract]    
Raw materials $ 8.8 $ 9.9
Finished goods 9.8 13.4
Stores inventory 10.7 10.2
Total $ 29.3 $ 33.5
v3.21.2
DEBT - Components of long-term debt (Details) - USD ($)
$ in Millions
Sep. 30, 2021
Dec. 31, 2020
Debt Instrument [Line Items]    
Total debt $ 130.3 $ 131.1
Current portion of long-term debt 3.0 3.0
Total long-term debt $ 127.3 $ 128.1
Prior Ciner Wyoming Credit Facility | Revolving credit facility | Line of Credit    
Debt Instrument [Line Items]    
Interest rate 2.50% 2.25%
Total debt $ 105.0 $ 102.5
Ciner Wyoming Equipment Financing Arrangement | Secured Debt    
Debt Instrument [Line Items]    
Stated interest rate 2.479%  
Total debt $ 25.3 $ 27.6
Ciner Resources Credit Facility | Revolving credit facility | Line of Credit    
Debt Instrument [Line Items]    
Interest rate   2.25%
Total debt $ 0.0 $ 1.0
v3.21.2
DEBT - Maturities of long-term debt (Details)
$ in Millions
Sep. 30, 2021
USD ($)
Debt Disclosure [Abstract]  
2021 $ 0.8
2022 3.1
2023 3.2
2024 3.3
2025 3.3
Thereafter 116.8
Total $ 130.5
v3.21.2
DEBT - Ciner Wyoming Equipment Financing Arrangement (Details)
 9 Months Ended
Sep. 30, 2021
USD ($)
installment
Dec. 31, 2020
USD ($)
Debt Instrument [Line Items]    
Long-term debt, gross $ 130,500,000  
Long-term debt 130,300,000 $ 131,100,000
Secured Debt | Ciner Wyoming Equipment Financing Arrangement    
Debt Instrument [Line Items]    
Face amount $ 30,000,000  
Number of installments | installment 96  
Periodic payment $ 307,000  
Number of monthly installments | installment 95  
Periodic payment terms, balloon payment to be paid $ 4,307,000  
Long-term debt, gross 25,500,000  
Long-term debt 25,300,000 $ 27,600,000
Secured Debt | Ciner Wyoming Equipment Financing Arrangement | Minimum    
Debt Instrument [Line Items]    
Third party indebtedness $ 10,000,000  
v3.21.2
DEBT - Prior Ciner Wyoming Credit Facility (Details) - Prior Ciner Wyoming Credit Facility
 9 Months Ended
Sep. 30, 2021
USD ($)
Jun. 30, 2021
Mar. 31, 2021
Revolving credit facility      
Debt Instrument [Line Items]      
Maximum borrowing capacity $ 225,000,000    
Accordion feature, increase limit $ 75,000,000    
Revolving credit facility | Line of Credit      
Debt Instrument [Line Items]      
Consolidated leverage ratio   3.00 4.50
Interest coverage ratio, minimum     3.00
Debt instrument, term 5 years    
Revolving credit facility | Line of Credit | Minimum      
Debt Instrument [Line Items]      
Interest rate floor 0.50%    
Revolving credit facility | Line of Credit | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 0.50%    
Revolving credit facility | Line of Credit | LIBOR      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.00%    
Swing Line Advances      
Debt Instrument [Line Items]      
Maximum borrowing capacity $ 20,000,000    
Letter of Credit      
Debt Instrument [Line Items]      
Maximum borrowing capacity $ 40,000,000    
v3.21.2
DEBT - 2021 Ciner Resources Credit Facility (Details) - Subsequent Event - Ciner Wyoming Credit Facility
Oct. 28, 2021
USD ($)
Revolving credit facility  
Debt Instrument [Line Items]  
Accordion feature, increase limit $ 250,000,000
Revolving credit facility | Minimum  
Debt Instrument [Line Items]  
Commitment fee percentage 0.225%
Revolving credit facility | Minimum | Applicable Margin Range  
Debt Instrument [Line Items]  
Basis spread on variable rate 0.50%
Revolving credit facility | Maximum  
Debt Instrument [Line Items]  
Commitment fee percentage 0.35%
Revolving credit facility | Maximum | Applicable Margin Range  
Debt Instrument [Line Items]  
Basis spread on variable rate 1.75%
Revolving credit facility | Line of Credit  
Debt Instrument [Line Items]  
Maximum borrowing capacity $ 225,000,000
Consolidated leverage ratio 3.25
Maximum consolidated leverage ratio 375.00%
Consolidated interest coverage ratio 300.00%
Revolving credit facility | Line of Credit | Fed Funds Effective Rate Overnight Index Swap Rate  
Debt Instrument [Line Items]  
Basis spread on variable rate 0.50%
Revolving credit facility | Line of Credit | Bloomberg Short Term Bank Yield Index  
Debt Instrument [Line Items]  
Basis spread on variable rate 1.00%
Revolving credit facility | Line of Credit | Minimum | Bloomberg Short Term Bank Yield Index  
Debt Instrument [Line Items]  
Basis spread on variable rate 1.50%
Revolving credit facility | Line of Credit | Maximum | Bloomberg Short Term Bank Yield Index  
Debt Instrument [Line Items]  
Basis spread on variable rate 2.75%
Standby Letters of Credit  
Debt Instrument [Line Items]  
Maximum borrowing capacity $ 40,000,000
Swing Line Advances  
Debt Instrument [Line Items]  
Maximum borrowing capacity $ 20,000,000
v3.21.2
DEBT - Schedule of Debt Covenants (Details) - Revolving credit facility - Line of Credit - Prior Ciner Wyoming Credit Facility
 9 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Debt Instrument [Line Items]      
Consolidated leverage ratio   3.00 4.50
Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 0.50%    
Pricing Tier 1      
Debt Instrument [Line Items]      
Commitment Fee 0.25%    
Pricing Tier 1 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 1.25    
Pricing Tier 1 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.50%    
Pricing Tier 1 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 0.50%    
Pricing Tier 2      
Debt Instrument [Line Items]      
Commitment Fee 0.275%    
Pricing Tier 2 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 1.75    
Pricing Tier 2 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 1.25    
Pricing Tier 2 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.75%    
Pricing Tier 2 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 0.75%    
Pricing Tier 3      
Debt Instrument [Line Items]      
Commitment Fee 0.30%    
Pricing Tier 3 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 2.25    
Pricing Tier 3 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 1.75    
Pricing Tier 3 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 2.00%    
Pricing Tier 3 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.00%    
Pricing Tier 4      
Debt Instrument [Line Items]      
Commitment Fee 0.375%    
Pricing Tier 4 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 3.00    
Pricing Tier 4 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 2.25    
Pricing Tier 4 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 2.25%    
Pricing Tier 4 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.25%    
Pricing Tier 5      
Debt Instrument [Line Items]      
Commitment Fee 0.375%    
Pricing Tier 5 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 3.50    
Pricing Tier 5 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 3.00    
Pricing Tier 5 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 2.50%    
Pricing Tier 5 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.50%    
Pricing Tier 6      
Debt Instrument [Line Items]      
Commitment Fee 0.425%    
Pricing Tier 6 | Maximum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 4.00    
Pricing Tier 6 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 3.50    
Pricing Tier 6 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 2.75%    
Pricing Tier 6 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 1.75%    
Pricing Tier 7      
Debt Instrument [Line Items]      
Commitment Fee 0.475%    
Pricing Tier 7 | Minimum      
Debt Instrument [Line Items]      
Consolidated leverage ratio 4.00    
Pricing Tier 7 | Eurodollar      
Debt Instrument [Line Items]      
Basis spread on variable rate 3.00%    
Pricing Tier 7 | Base Rate      
Debt Instrument [Line Items]      
Basis spread on variable rate 2.00%    
v3.21.2
DEBT - Ciner Resources Credit Facility (Details) - Revolving credit facility - Line of Credit - Ciner Resources Credit Facility
$ in Millions
 9 Months Ended
Sep. 30, 2021
USD ($)
Debt Instrument [Line Items]  
Maximum borrowing capacity $ 10.0
Debt instrument, term 5 years
v3.21.2
DEBT - WE Soda and Ciner Enterprises Facilities Agreement (Details)
Sep. 30, 2021
WE Soda and Ciner Enterprises Facilities Agreement  
Debt Instrument [Line Items]  
Commitment percentage threshold 66.67%
v3.21.2
OTHER NON-CURRENT LIABILITIES (Details) - USD ($)
$ in Millions
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Asset Retirement Obligation Disclosure [Abstract]    
Reclamation reserve $ 7.6 $ 7.3
Derivative instruments and hedges, fair value liabilities and other 1.8 1.4
Total 9.4 8.7
Reclamation reserve    
Beginning reclamation reserve balance 7.3 5.7
Accretion expense 0.3 0.3
Reclamation adjustments 0.0 1.3
Ending reclamation reserve balance $ 7.6 $ 7.3
v3.21.2
EMPLOYEE COMPENSATION (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]          
Average compensation period     60 months    
Period of last service     120 months    
Retirement Plans          
Defined Benefit Plan Disclosure [Line Items]          
Net unfunded liability $ 51.9   $ 51.9   $ 55.1
Net periodic pension cost (credit) (0.6) $ (0.2) (2.0) $ (0.9)  
Savings Plan          
Defined Benefit Plan Disclosure [Line Items]          
Contributions made by employer 0.5 0.5 2.8 2.8  
Postretirement Benefits          
Defined Benefit Plan Disclosure [Line Items]          
Net unfunded liability 12.9   12.9   $ 13.1
Net periodic pension cost (credit) $ 0.2 $ 0.2 $ 0.7 $ 1.0  
v3.21.2
EQUITY - BASED COMPENSATION - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Number of common units available under plan (shares) 700,000  
Restricted Stock Units (RSUs)    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Common units vested (in shares) 12,247 27,802
Common units grant date average fair value (in dollars per share) $ 18.46 $ 22.94
Restricted Stock Units (RSUs) | Minimum    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Award vesting period 1 year  
Restricted Stock Units (RSUs) | Maximum    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Award vesting period 3 years  
Performance-Based Units | Total Return Performance Unit Awards    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Common units vested (in shares) 7,678 9,058
Common units grant date average fair value (in dollars per share) $ 41.53 $ 42.21
Performance-Based Units | Minimum | Total Return Performance Unit Awards    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Award vesting period 2 years  
Payout range 0.00%  
Performance-Based Units | Minimum | 2019 Performance Unit Awards    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Payout range 0.00%  
Performance-Based Units | Maximum | Total Return Performance Unit Awards    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Award vesting period 3 years  
Payout range 200.00%  
Performance-Based Units | Maximum | 2019 Performance Unit Awards    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Payout range 200.00%  
Director - non employee | Common units    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Common units granted (in shares) 17,511 21,720
Common units vested (in shares) 17,511  
Common units grant date average fair value (in dollars per share) $ 13.20 $ 9.88
Fair value of common units granted and vested $ 0.2 $ 0.2
v3.21.2
EQUITY - BASED COMPENSATION - Schedule of Restricted Unit Award Activity (Details) - Restricted Stock Units (RSUs) - $ / shares
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Number of Common Units    
Unvested at the beginning of period (in shares) 21,937 55,454
Vested (in shares) (12,247) (27,802)
Forfeited (in shares) (1,332) (1,142)
Unvested at the end of the period (in shares) 8,358 26,510
Grant-Date Average Fair Value per Unit    
Unvested at the beginning of period (in dollars per share) $ 17.57 $ 20.33
Vested (in dollars per share) 18.46 22.94
Forfeited (in dollars per share) 16.45 18.29
Unvested at the end of the period (in dollars per share) $ 16.45 $ 17.54
v3.21.2
EQUITY - BASED COMPENSATION - Schedule of Total Return Performance Unit Award Activity (Details) - Total Return Performance Unit Awards - Performance-Based Units - $ / shares
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Number of Common Units    
Unvested at the beginning of period (in shares) 7,678 20,173
Vested (in shares) (7,678) (9,058)
Forfeited (in shares) 0 (655)
Unvested at the end of the period (in shares) 0 10,460
Grant-Date Average Fair Value per Unit    
Unvested at the beginning of period (in dollars per share) $ 41.53 $ 41.79
Vested (in dollars per share) 41.53 42.21
Forfeited (in dollars per share) 0 26.05
Unvested at the end of the period (in dollars per share) $ 0 $ 42.41
v3.21.2
EQUITY - BASED COMPENSATION - Performance Unit Awards (Details) - Performance-Based Units - $ / shares
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
2019 Performance Unit Awards    
Number of Common Units    
Unvested at the beginning of period (in shares) 29,057 35,908
Forfeited (in shares) (3,995) (1,384)
Unvested at the end of the period (in shares) 25,062 34,524
Grant-Date Average Fair Value per Unit    
Unvested at the beginning of period (in dollars per share) $ 16.45 $ 16.45
Forfeited (in dollars per share) 16.45 16.45
Unvested at the end of the period (in dollars per share) $ 16.45 $ 16.45
Total Return Performance Unit Awards    
Number of Common Units    
Unvested at the beginning of period (in shares) 7,678 20,173
Forfeited (in shares) 0 (655)
Unvested at the end of the period (in shares) 0 10,460
Grant-Date Average Fair Value per Unit    
Unvested at the beginning of period (in dollars per share) $ 41.53 $ 41.79
Forfeited (in dollars per share) 0 26.05
Unvested at the end of the period (in dollars per share) $ 0 $ 42.41
v3.21.2
EQUITY - BASED COMPENSATION - Unrecognized Compensation Expense (Details) - USD ($)
$ in Millions
 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Unrecognized compensation expense $ 0.1 $ 0.6
Time Restricted Unit Awards    
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Unrecognized compensation expense $ 0.1 $ 0.4
Weighted average to be recognized (in years) 5 months 12 days 1 year 5 months 15 days
Total Return Performance Unit Awards | Performance-Based Units    
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Unrecognized compensation expense $ 0.0 $ 0.1
Weighted average to be recognized (in years) 0 days 6 months
2019 Performance Unit Awards | Performance-Based Units    
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Unrecognized compensation expense $ 0.0 $ 0.1
Weighted average to be recognized (in years) 4 months 2 days 1 year 6 months
v3.21.2
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Sep. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]              
Beginning balance $ 320.8 $ 308.5 $ 305.3 $ 281.9 $ 298.2 $ 299.9 $ 305.3
Net current period other comprehensive income 8.6 5.2 1.5 4.9 2.8 (2.1)  
Ending balance 344.8 $ 320.8 308.5 $ 292.3 $ 281.9 $ 298.2 344.8
Gains and (Losses) on Cash Flow Hedges              
AOCI Attributable to Parent, Net of Tax [Roll Forward]              
Beginning balance     $ 0.0       0.0
Other comprehensive income before reclassification             9.5
Amounts reclassified from accumulated other comprehensive loss             (1.7)
Net current period other comprehensive income             7.8
Ending balance $ 7.8           $ 7.8
v3.21.2
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Components of Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Unrealized loss (gain) on derivative financial instruments $ 8.6 $ 4.9 $ 15.2 $ 5.6
Interest rate swap contracts        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Unrealized loss (gain) on derivative financial instruments 0.1 0.3 0.5 (0.6)
Natural gas forward contracts        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Unrealized loss (gain) on derivative financial instruments $ 8.5 $ 4.6 $ 14.7 $ 6.2
v3.21.2
ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Reclassifications out of Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Sep. 30, 2021
Sep. 30, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]                
Interest expense $ 1.3     $ 1.2     $ 4.1 $ 4.0
Cost of products sold 104.8     78.8     310.5 233.1
Net income 15.4 $ 6.8 $ 5.6 5.4 $ (5.4) $ 14.2 27.8 14.2
Reclassification out of Accumulated Other Comprehensive Income                
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]                
Net income (1.4)     0.5     (1.7) 1.7
Reclassification out of Accumulated Other Comprehensive Income | Gains and (Losses) on Cash Flow Hedges | Interest rate swap contracts                
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]                
Interest expense 0.0     0.1     0.2 0.3
Reclassification out of Accumulated Other Comprehensive Income | Gains and (Losses) on Cash Flow Hedges | Natural gas forward contracts                
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]                
Cost of products sold $ (1.4)     $ 0.4     $ (1.9) $ 1.4
v3.21.2
COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($)
$ in Millions
Sep. 30, 2021
Mar. 01, 2021
Oct. 15, 2020
Logistic services with various third parties      
Other Commitments [Line Items]      
Minimum contractual obligation $ 19.1    
Self-bond agreement for reclamation costs      
Other Commitments [Line Items]      
Off balance sheet commitment   $ 41.8 $ 36.2
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2021
Sep. 30, 2021
Dec. 31, 2020
Related Party Transaction [Line Items]      
Total charges for services obtained from affiliates $ 0.8 $ 3.0  
Revenue from Contract with Customer Benchmark | Customer Concentration Risk | ANSAC      
Related Party Transaction [Line Items]      
Concentration risk, percentage     45.40%
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Related Party Transaction [Line Items]        
Total selling, general and administrative expenses - affiliates $ 5.2 $ 4.5 $ 13.0 $ 13.0
Ciner Corp        
Related Party Transaction [Line Items]        
Total selling, general and administrative expenses - affiliates $ 5.2 4.1 $ 13.0 11.6
ANSAC        
Related Party Transaction [Line Items]        
Total selling, general and administrative expenses - affiliates   $ 0.4   $ 1.4
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Related Party Transaction [Line Items]        
Net sales to affiliates $ 0.0 $ 44.2 $ 0.0 $ 130.2
ANSAC        
Related Party Transaction [Line Items]        
Net sales to affiliates   $ 44.2   $ 130.2
v3.21.2
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($)
$ in Millions
Sep. 30, 2021
Dec. 31, 2020
Related Party Transaction [Line Items]    
Accounts receivable from affiliates $ 48.1 $ 86.5
Due to affiliates 1.8 2.9
ANSAC    
Related Party Transaction [Line Items]    
Accounts receivable from affiliates   41.9
Due to affiliates   0.2
Ciner Corp    
Related Party Transaction [Line Items]    
Accounts receivable from affiliates 48.1 44.6
Due to affiliates 1.8 2.6
Other    
Related Party Transaction [Line Items]    
Accounts receivable from affiliates 0.0 0.0
Due to affiliates $ 0.0 $ 0.1
v3.21.2
Revenue - Narrative (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Revenue from External Customer [Line Items]        
Revenue from international customer $ 135.6 $ 98.2 $ 384.1 $ 288.8
International        
Revenue from External Customer [Line Items]        
Revenue from international customer 64.5 44.5 176.2 135.7
ANSAC | International        
Revenue from External Customer [Line Items]        
Revenue from international customer $ 27.7 $ 44.2 $ 82.3 $ 130.2
v3.21.2
Revenue - Sales by geographic area (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Sales by geographical area        
Revenue by major product line $ 135.6 $ 98.2 $ 384.1 $ 288.8
Domestic        
Sales by geographical area        
Revenue by major product line 71.1 53.7 207.9 153.1
International        
Sales by geographical area        
Revenue by major product line $ 64.5 $ 44.5 $ 176.2 $ 135.7
v3.21.2
FAIR VALUE MEASUREMENTS - Narrative (Details)
Sep. 30, 2021
USD ($)
Dec. 31, 2020
USD ($)
Revolving credit facility | Eurodollar | Prior Ciner Wyoming Credit Facility    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Eurodollar Rate floor 0.005  
Recurring fair value measurements | Natural gas forward contracts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Notional amount $ 25,500,000 $ 25,900,000
Designated as Hedging Instrument | Cash Flow Hedging | Recurring fair value measurements | Interest rate swap contracts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Notional amount $ 37,500,000 $ 37,500,000
v3.21.2
FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Derivative Assets and Liability (Details) - Recurring fair value measurements - USD ($)
$ in Millions
Sep. 30, 2021
Dec. 31, 2020
Assets    
Total fair value of derivatives designated as hedging instruments $ 17.4 $ 2.3
Liabilities    
Total fair value of derivatives designated as hedging instruments 2.1 2.2
Other current assets | Interest rate swap contracts    
Assets    
Derivative asset, current 0.0 0.0
Other current assets | Natural gas forward contracts    
Assets    
Derivative asset, current 13.7 1.4
Other non-current assets | Interest rate swap contracts    
Assets    
Derivative asset, noncurrent 0.0 0.0
Other non-current assets | Natural gas forward contracts    
Assets    
Derivative asset, noncurrent 3.7 0.9
Accrued Expenses | Interest rate swap contracts    
Liabilities    
Derivative liability, current 0.4 0.2
Accrued Expenses | Natural gas forward contracts    
Liabilities    
Derivative liability, current 0.0 0.7
Other non-current liabilities | Interest rate swap contracts    
Liabilities    
Derivative liability, noncurrent 0.4 1.1
Other non-current liabilities | Natural gas forward contracts    
Liabilities    
Derivative liability, noncurrent $ 1.3 $ 0.2
v3.21.2
SUBSEQUENT EVENTS - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
 1 Months Ended 3 Months Ended 9 Months Ended
Oct. 29, 2021
Oct. 31, 2021
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Subsequent Event [Line Items]            
Distributions declared per common unit for the period (in dollars per share)     $ 0.340 $ 0 $ 0.340 $ 0.340
Subsequent Event            
Subsequent Event [Line Items]            
Amount of distribution approved   $ 15.0        
Distributions declared per common unit for the period (in dollars per share) $ 0.340