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  "documentTitle": "Alpha Metallurgical Resources, Inc. (AMR)",
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  "authorName": "Spruce Point Capital Management",
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  "sourceTypeLabel": "Short seller",
  "presentationDate": "2022-05-17 00:00:00",
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  "notes": "Uses red boxes to highlight the specific line items in financial tables that demonstrate the shift in revenue allocation.",
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      "kind": "callout",
      "text": "AMR has a history of shifting freight and handling revenues among segments. Without explanation, all of this revenue was allocated to its Trading & Logistics segment.",
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      "text": "No explanation why Freight, handling and fulfillment revenue was fully allocated to the Trading and Logistics segment In The Successor Company",
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      "text": "Previous: Allocation of Freight and handling revenue among segments",
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      "text": "Freight and handling revenues",
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      "kind": "source-note",
      "text": "Source: 2018 10-K",
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      "kind": "table",
      "text": "Financial tables showing revenue breakdown by segment for Successor and Predecessor periods.",
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      "kind": "title",
      "text": "Mysterious Revenue Allocation Change",
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