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Exhibit 40 - Rail Loadout at Jansen <br />• Bond Calculation <br />Upon completion of coal loadout activities in 2012 when the rail spur is completed to the New <br />Elk Mine, coal handling structures will be removed from the site. This will include all remaining <br />coal from the stockpile area, coal conveyor, loadout bin, and truck scale. All associated support <br />structures such as the office building, retaining walls and screening, site fencing, power and <br />water lines, and any other existing structures will remain on the site for future loadout <br />operations. Cost for removal of any remaining coal, coal handling structures, and truck scale <br />have been calculated and are included in the overall mine bond calculation contained in Exhibit <br />28 of the New Elk Mine Permit Document. <br />• Janua ry 2011 10 <br />