Amazon.com, Inc. is a multinational technology company, which engages in the provision of online retail shopping services. It operates through the following segments: North America, International, and Amazon Web Services (AWS). The North America segment offers retail sale of consumer products, including from sellers, advertising, and subscriptions services through North America-focused online and physical stores. The International segment focuses on retail sale of consumer products, including sellers, advertising, and subscription services through internationally focused online stores. The AWS segment is composed of global sales of computers, storage, databases, and other services for start-ups, enterprises, government agencies, and academic institutions. The company was founded by Jeffrey P. Bezos in July 1994 and is headquartered in Seattle, WA.

Alliance Resource Partners LP is a natural resource company, which produces and markets coal to United States utilities and industrial users. It operates through the following segments: Illinois Basin, Appalachia, Minerals, and Other & Corporate. The Illinois Basin segment is comprised of Webster County coal's Dotiki mining complex, Gibson mining complex, which includes the Gibson north mine and the Gibson south project, Hopkins County coal's Elk Creek mining complex, White County coal's Pattiki mining complex, Warrior's mining complex, River View's mining complex, the Sebree property and certain properties of Alliance Resource Properties and ARP Sebree LLC. The Appalachian segment is composed of Pontiki and MC Mining complexes. The Minerals segment includes its oil & gas mineral interests, which are located primarily in the Permian, Anadarko, and Williston basins. The Other and Corporate segment includes marketing and administrative expenses, Mt. Vernon dock activities, coal brokerage activity, its equity investment in Mid-America Carbonates LLC and certain activities of Alliance Resource Properties. The company was founded in 1971 and is headquartered in Tulsa, OK.