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  "documentTitle": "Alpha Metallurgical Resources, Inc. (AMR)",
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  "presentationDate": "2022-05-17 00:00:00",
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      "kind": "callout",
      "text": "We believe AMR has some explaining to do to reconcile why cash paid for interest increased, but it claims that debt outstanding declined. One potential explanation is that AMR is engaging in large intra or interperiod borrowing and “window” dressing its financial statements at quarter end to portray its financial condition in a more favorable light than exists in reality.",
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      "text": "Interest expense. Interest expense decreased $4.9 million, or 6.5%, for the year ended December 31, 2021 compared to the prior year period, primarily due to a decrease in debt outstanding. Refer to Note 14 for additional information.",
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      "text": "Source: AMR 2021 10-K",
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      "text": "Other (Expense) Income table showing interest expense decreasing from 74,528 to 69,654.",
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