Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

SEGMENT INFORMATION:

CONSOL Energy has two principal business divisions: Gas and Coal. The principal activity of the Gas division is to produce pipeline quality natural gas for sale primarily to gas wholesalers. The Gas division includes four reportable segments. These reportable segments are Marcellus, Coalbed Methane, Shallow Oil and Gas and Other Gas. The Other Gas segment includes our purchased gas activities, general and administrative activities as well as various other activities assigned to the Gas division but not allocated to each individual well type. The principal activities of the Coal division are mining, preparation and marketing of thermal coal, sold primarily to power generators, and metallurgical coal, sold to metal and coke producers. The Coal division includes four reportable segments. These reportable segments are Thermal, Low Volatile Metallurgical, High Volatile Metallurgical and Other Coal. Each of these reportable segments includes a number of operating segments (mines or type of coal sold). For the twelve months ended December 31, 2013, the Thermal aggregated segment includes the following mines: Bailey, Enlow Fork, Fola Complex, and Miller Creek Complex. For the twelve months ended December 31, 2013, the Low Volatile Metallurgical aggregated segment includes the Buchanan Mine and Amonate Complex. For the twelve months ended December 31, 2013, the High Volatile Metallurgical aggregated segment includes: Bailey, Enlow Fork, and Fola Complex coal sales. The Other Coal segment includes our purchased coal activities, idled mine activities, general and administrative activities as well as various other activities assigned to the Coal division but not allocated to each individual mine. CONSOL Energy’s All Other segment includes industrial supplies, coal terminal operations and various other corporate activities that are not allocated to the gas or coal segment. Intersegment sales have been recorded at amounts approximating market. Operating profit for each segment is based on sales less identifiable operating and non-operating expenses. Assets are reflected at the division level only (coal, gas and other) and are not allocated between each individual segment. This presentation is consistent with the information regularly reviewed by the chief operating decision maker. The assets are not allocated to each individual segment due to the diverse asset base controlled by CONSOL Energy where each individual asset may service more than one segment within the division. An allocation of such asset base would not be meaningful or representative on a segment by segment basis.

Reconciliation Of Assets And Liabilities From Segment To Consolidated [Text Block]

Reconciliation of Segment Information to Consolidated Amounts:

Revenue and Other Income:

	For the Years Ended December 31,
	2013		2012		2011
Total segment sales and freight from external customers	$	3,120,722	$	3,282,350	$	4,237,913
Other income not allocated to segments (Note 4)	178,963		395,176		139,132
Total Consolidated Revenue and Other Income	$	3,299,685	$	3,677,526	$	4,377,045

Earnings Before Income Taxes:

	For the Years Ended December 31,
	2013			2012			2011
Segment Earnings Before Income Taxes for total reportable business segments	$	334,910		$	631,078		$	1,162,481
Segment Earnings Before Income Taxes for all other businesses	(47,468		)	10,997			3,408
Interest income (expense), net and other non-operating activity (I)	(226,199		)	(228,804		)	(258,308		)
Transaction and Financing Fees (I)	—			—			(14,907		)
Evaluation fees for non-core asset dispositions (I)	(15,168		)	(6,584		)	(5,780		)
Loss on debt extinguishment	—			—			(16,090		)
Lease Settlement	—			—			2,122
Earnings Before Income Taxes	$	46,075		$	406,687		$	872,926

Total Assets:	December 31,
	2013		2012
Segment assets for total reportable business segments	$	10,521,753	$	9,873,863
Segment assets for all other businesses	293,486		363,676
Items excluded from segment assets:
Cash and other investments (I)	321,992		19,252
Recoverable income taxes	10,705		—
Deferred tax assets	211,303		84,777
Bond issuance costs	34,428		41,775
Discontinued Operations	—		2,614,251
Total Consolidated Assets	$	11,393,667	$	12,997,594

_________________________ 

(I) Excludes amounts specifically related to the gas segment.

Enterprise-Wide Disclosures:

CONSOL Energy's Revenues by geographical location (J):

	For the Years Ended December 31,
	2013		2012		2011
United States (K)	$	2,999,674	$	2,898,341	$	3,460,871
Europe	83,878		187,313		366,384
South America	29,787		169,591		400,307
Canada	3,575		5,692		10,351
Other	3,808		21,413		—
Total Revenues and Freight from External Customers (K)	$	3,120,722	$	3,282,350	$	4,237,913

_________________________

(J) CONSOL Energy attributes revenue to individual countries based on the location of the customer.

(K) CONSOL Energy has contractual relationships with certain U.S. based customers who distribute coal to international markets.

CONSOL Energy's Property, Plant and Equipment by geographical location are:

	December 31,
	2013		2012
United States	$	9,431,238	$	8,487,614
Canada	11,024		20,444
Discontinued Operations	—		1,682,909
Total Property, Plant and Equipment, net	$	9,442,262	$	10,190,967

Segment Information

Industry segment results for the year ended December 31, 2013 are:

	Marcellus Shale		Coalbed Methane		Shallow Oil and Gas			Other Gas			Total Gas			Thermal		Low Volatile Metallurgical		High Volatile Metallurgical		Other Coal			Total Coal		All Other			Corporate, Adjustments & Eliminations			Consolidated
Sales—outside	$	251,846	$	335,730	$	131,135		$	18,990		$	737,701		$	1,388,005	$	447,417	$	159,888	$	22,757		$	2,018,067	$	259,783		$	—		$	3,015,551	(A)
Sales—purchased gas	—		—		—			6,531			6,531			—		—		—		—			—		—			—			6,531
Sales—gas royalty interests	—		—		—			63,202			63,202			—		—		—		—			—		—			—			63,202
Freight—outside	—		—		—			—			—			—		—		—		35,438			35,438		—			—			35,438
Intersegment transfers	—		—		—			3,167			3,167			—		—		—		—			—		127,553			(130,720		)	—
Total Sales and Freight	$	251,846	$	335,730	$	131,135		$	91,890		$	810,601		$	1,388,005	$	447,417	$	159,888	$	58,195		$	2,053,505	$	387,336		$	(130,720	)	$	3,120,722
Earnings (Loss) Before Income Taxes	$	79,439	$	81,392	$	(17,829	)	$	(144,616	)	$	(1,614	)	$	375,787	$	121,285	$	40,500	$	(201,048	)	$	336,524	$	(47,468	)	$	(241,367	)	$	46,075	(B)
Segment assets											$	6,334,468											$	4,187,285	$	293,486		$	578,428		$	11,393,667	(C)
Depreciation, depletion and amortization											$	229,562											$	218,414	$	13,146		$	—		$	461,122
Capital expenditures											$	968,607											$	458,653	$	68,796		$	—		$	1,496,056

(A) Included in the Coal segment are sales of $495,242 to Xcoal Energy & Resources and $346,424 to Duke Energy each comprising over 10% of sales.

(B) Includes equity in earnings of unconsolidated affiliates of $17,346, $14,684 and $1,102 for Coal, Gas and All Other, respectively.

(C) Includes investments in unconsolidated equity affiliates of $20,512, $206,060 and $65,103 for Coal, Gas and All Other, respectively.

Industry segment results for the year ended December 31, 2012 are:

	Marcellus Shale		Coalbed Methane		Shallow Oil and Gas			Other Gas			Total Gas		Thermal		Low Volatile Metallurgical		High Volatile Metallurgical		Other Coal			Total Coal		All Other		Corporate, Adjustments & Eliminations			Consolidated
Sales—outside	$	134,080	$	379,595	$	135,412		$	9,733		$	658,820	$	1,430,912	$	505,670	$	210,153	$	22,890		$	2,169,625	$	294,105	$	—		$	3,122,550	(D)
Sales—purchased gas	—		—		—			3,316			3,316		—		—		—		—			—		—		—			3,316
Sales—gas royalty interests	—		—		—			49,405			49,405		—		—		—		—			—		—		—			49,405
Freight—outside	—		—		—			—			—		—		—		—		107,079			107,079		—		—			107,079
Intersegment transfers	—		—		—			1,622			1,622		—		—		—		—			—		142,014		(143,636		)	—
Total Sales and Freight	$	134,080	$	379,595	$	135,412		$	64,076		$	713,163	$	1,430,912	$	505,670	$	210,153	$	129,969		$	2,276,704	$	436,119	$	(143,636	)	$	3,282,350
Earnings (Loss) Before Income Taxes	$	29,546	$	125,970	$	(13,390	)	$	(102,675	)	$	39,451	$	396,748	$	210,133	$	57,163	$	(72,417	)	$	591,627	$	10,997	$	(235,388	)	$	406,687	(E)
Segment assets											$	5,768,882										$	4,104,981	$	363,676	$	2,760,055		$	12,997,594	(F)
Depreciation, depletion and amortization											$	202,956										$	211,831	$	12,328	$	—		$	427,115
Capital expenditures											$	532,636										$	662,888	$	49,973	$	—		$	1,245,497

(D) Included in the Coal segment are sales of $382,843 to Xcoal Energy & Resources comprising over 10% of sales.

(E) Includes equity in earnings of unconsolidated affiliates of $17,318, $9,562 and $168 for Coal, Gas and All Other, respectively.

(F) Includes investments in unconsolidated equity affiliates of $19,517, $143,876 and $59,437 for Coal, Gas and All Other, respectively.

Industry segment results for the year ended December 31, 2011 are:

	Marcellus Shale		Coalbed Methane		Shallow Oil and Gas			Other Gas			Total Gas		Thermal		Low Volatile Metallurgical		High Volatile Metallurgical		Other Coal			Total Coal		All Other		Corporate, Adjustments & Eliminations			Consolidated
Sales—outside	$	118,973	$	462,677	$	155,444		$	11,370		$	748,464	$	1,495,480	$	1,071,570	$	324,377	$	66,333		$	2,957,760	$	284,783	$	—		$	3,991,007	(G)
Sales—purchased gas	—		—		—			4,344			4,344		—		—		—		—			—		—		—			4,344
Sales—gas royalty interests	—		—		—			66,929			66,929		—		—		—		—			—		—		—			66,929
Freight—outside	—		—		—			—			—		—		—		—		175,633			175,633		—		—			175,633
Intersegment transfers	—		—		—			3,303			3,303		—		—		—		—			—		194,857		(198,160		)	—
Total Sales and Freight	$	118,973	$	462,677	$	155,444		$	85,946		$	823,040	$	1,495,480	$	1,071,570	$	324,377	$	241,966		$	3,133,393	$	479,640	$	(198,160	)	$	4,237,913
Earnings (Loss) Before Income Taxes	$	41,566	$	185,761	$	(14,732	)	$	(82,811	)	$	129,784	$	421,683	$	692,249	$	129,119	$	(210,354	)	$	1,032,697	$	3,408	$	(292,963	)	$	872,926	(H)
Depreciation, depletion and amortization											$	206,821										$	214,285	$	9,471	$	—		$	430,577
Capital expenditures											$	664,612										$	472,591	$	41,172	$	—		$	1,178,375

(G) Included in the Coal segment are sales of $655,596 to Xcoal Energy & Resources comprising over 10% of sales.

(H)     Includes equity in earnings of unconsolidated affiliates of $19,629, $4,231 and $803 for Coal, Gas and All Other, respectively.