Guarantor Subsidiaries Financial Information (Tables)

6 Months Ended

Jun. 30, 2014

Condensed Financial Statements, Captions [Line Items]

Guarantor FInancial Statements [Table Text Block] [Table Text Block]

Income Statement for the Three Months Ended June 30, 2013 (unaudited):

	Parent Issuer			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors			Elimination			Consolidated
Revenues and Other Income:
Natural Gas, NGLs and Oil Sales	$	—		$	172,139		$	—		$	—		$	(903	)	$	171,236
Coal Sales	—			—			505,060			—			—			505,060
Other Outside Sales	—			—			11,608			53,610			—			65,218
Gas Royalty Interests and Purchased Gas Sales	—			18,434			—			—			—			18,434
Freight-Outside Coal	—			—			9,660			—			—			9,660
Miscellaneous Other Income	198,207			6,087			(12,257		)	5,407			(168,924		)	28,520
Gain (Loss) on Sale of Assets	—			5,169			24,873			(3		)	—			30,039
Total Revenue and Other Income	198,207			201,829			538,944			59,014			(169,827		)	828,167
Costs and Expenses:
Exploration and Production Costs
Lease Operating Expense	—			25,221			—			—			—			25,221
Transportation, Gathering and Compression	—			48,871			—			—			—			48,871
Production, Ad Valorem, and Other Fees	—			7,409			—			—			—			7,409
Direct Administrative and Selling	—			11,803			—			—			—			11,803
Depreciation, Depletion and Amortization	—			52,846			—			—			—			52,846
Exploration and Production Related Other Costs	—			10,406			—			—			—			10,406
Production Royalty Interests and Purchased Gas Costs	—			14,605			—			—			(10		)	14,595
Other Corporate Expenses	—			22,557			—			—			—			22,557
General and Administrative	—			10,472			—			—			—			10,472
Total Exploration and Production Costs	—			204,190			—			—			(10		)	204,180
Coal Costs
Operating and Other Costs	1,996			—			264,775			—			63,163			329,934
Royalties and Production Taxes	—			—			26,438			—			—			26,438
Direct Administrative and Selling	—			—			12,252			—			—			12,252
Depreciation, Depletion and Amortization	5,931			—			49,316			—			—			55,247
Freight Expense	—			—			9,660			—			—			9,660
General and Administrative Costs	—			—			10,038			—			—			10,038
Other Corporate Expenses	11,996			—			—			—			—			11,996
Total Coal Costs	19,923			—			372,479			—			63,163			455,565
Other Costs
Miscellaneous Operating Expense	22,533			—			5,006			54,685			(8,352		)	73,872
General and Administrative Costs	—			—			174			296			—			470
Depreciation, Depletion and Amortization	364			—			574			498			—			1,436
Loss on Extinguishment of Debt	—			—			—			—			—			—
Interest Expense	50,807			2,135			1,679			10			(114		)	54,517
Total Other Costs	73,704			2,135			7,433			55,489			(8,466		)	130,295
Total Costs And Expenses	93,627			206,325			379,912			55,489			54,687			790,040
Earnings (Loss) Before Income Tax	104,580			(4,496		)	159,032			3,525			(224,514		)	38,127
Income Taxes	117,106			(1,747		)	(81,749		)	(4,045		)	—			29,565
(Loss) Income From Continuing Operations	(12,526		)	(2,749		)	240,781			7,570			(224,514		)	8,562
Loss From Discontinued Operations, net	—			—			—			(21,375		)	—			(21,375		)
Net (Loss) Income	(12,526		)	(2,749		)	240,781			(13,805		)	(224,514		)	(12,813		)
Less: Net Loss Attributable to Noncontrolling Interests	—			(287		)	—			—			—			(287		)
Net (Loss) Income Attributable to CONSOL Energy Shareholders	$	(12,526	)	$	(2,462	)	$	240,781		$	(13,805	)	$	(224,514	)	$	(12,526	)

Income Statement for the Three Months Ended June 30, 2014 (unaudited):

	Parent Issuer			CNX Gas Guarantor		Other Subsidiary Guarantors			Non- Guarantors		Elimination			Consolidated
Revenues and Other Income:
Natural Gas, NGLs and Oil Sales	$	—		$	230,299	$	—		$	—	$	(556	)	$	229,743
Coal Sales	—			—		536,298			—		—			536,298
Other Outside Sales	—			—		10,027			60,060		—			70,087
Gas Royalty Interests and Purchased Gas Sales	—			19,739		—			—		—			19,739
Freight-Outside Coal	—			—		10,109			—		—			10,109
Miscellaneous Other Income	91,968			9,673		57,623			2,740		(92,027		)	69,977
Gain (Loss) on Sale of Assets	—			2,920		(1,505		)	2		—			1,417
Total Revenue and Other Income	91,968			262,631		612,552			62,802		(92,583		)	937,370
Costs and Expenses:
Exploration and Production Costs
Lease Operating Expense	—			26,374		—			—		—			26,374
Transportation, Gathering and Compression	—			57,796		—			—		—			57,796
Production, Ad Valorem, and Other Fees	—			10,145		—			—		—			10,145
Direct Administrative and Selling	—			13,503		—			—		—			13,503
Depreciation, Depletion and Amortization	—			71,499		—			—		—			71,499
Exploration and Production Related Other Costs	—			4,624		—			—		—			4,624
Production Royalty Interests and Purchased Gas Costs	—			16,672		—			—		—			16,672
Other Corporate Expenses	—			21,012		—			—		—			21,012
General and Administrative	—			15,517		—			—		—			15,517
Total Exploration and Production Costs	—			237,142		—			—		—			237,142
Coal Costs
Operating and Other Costs	5,571			—		342,526			—		(556		)	347,541
Royalties and Production Taxes	—			—		27,603			—					27,603
Direct Administrative and Selling	—			—		11,816			—		—			11,816
Depreciation, Depletion and Amortization	157			—		64,929			—		—			65,086
Freight Expense	—			—		10,109			—		—			10,109
General and Administrative Costs	—			—		10,450			—		—			10,450
Other Corporate Expenses	12,035			—		—			—		—			12,035
Total Coal Costs	17,763			—		467,433			—		(556		)	484,640
Other Costs
Miscellaneous Operating Expense	32,986			—		7,593			59,644		(1,144		)	99,079
General and Administrative Costs	—			—		207			221		—			428
Depreciation, Depletion and Amortization	7			—		817			490		—			1,314
Loss on Debt Extinguishment	74,277			—		—			—		—			74,277
Interest Expense	61,389			2,155		1,949			40		(1,322		)	64,211
Total Other Costs	168,659			2,155		10,566			60,395		(2,466		)	239,309
Total Costs And Expenses	186,422			239,297		477,999			60,395		(3,022		)	961,091
(Loss) Earnings Before Income Tax	(94,454		)	23,334		134,553			2,407		(89,561		)	(23,721		)
Income Taxes	(69,519		)	7,833		61,991			909		—			1,214
(Loss) Income From Continuing Operations	(24,935		)	15,501		72,562			1,498		(89,561		)	(24,935		)
Income From Discontinued Operations, net	—			—		—			—		—			—
Net (Loss) Income Attributable to CONSOL Energy Shareholders	$	(24,935	)	$	15,501	$	72,562		$	1,498	$	(89,561	)	$	(24,935	)

Guarantor Condensed Cash Flow [Table Text Block]

Cash Flow for the Six Months EndedJune 30, 2013 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors			Elimination			Consolidated
Net Cash Provided by (Used in) Continuing Operations	$	168,661		$	263,284		$	(4,205	)	$	(173,594	)	$	51,800		$	305,946
Net Cash Provided by Discontinued Operating Activities	—			—			—			87,444			—			87,444
Net Cash Provided by (Used in) Operating Activities	$	168,661		$	263,284		$	(4,205	)	$	(86,150	)	$	51,800		$	393,390
Cash Flows from Investing Activities:
Capital Expenditures	$	(7,511	)	$	(395,593	)	$	(304,348	)	$	—		$	—		$	(707,452	)
Change in Restricted Cash	—			—			68,673			—			—			68,673
Proceeds From Sales of Assets	(133,175		)	5,644			235,144			13			—			107,626
(Investments in), net of Distributions from, Equity Affiliates	—			(22,501		)	5,901			—			—			(16,600		)
Net Cash (Used in) Provided by Continuing Operations	(140,686		)	(412,450		)	5,370			13			—			(547,753		)
Net Cash Provided by Discontinued Investing Activities	—			—			—			82,627			—			82,627
Net Cash (Used in) Provided by Investing Activities	$	(140,686	)	$	(412,450	)	$	5,370		$	82,640		$	—		$	(465,126	)
Cash Flows from Financing Activities:
Proceeds from (Payments on) Short-Term Borrowings	$	—		$	224,800		$	—		$	—		$	(51,800	)	$	173,000
Payments on Miscellaneous Borrowings	(26,280		)	—			(3,357		)	(327		)	—			(29,964		)
Proceeds from Securitization Facility	—			—			—			2,873			—			2,873
Tax Benefit from Stock-Based Compensation	2,185			—			—			—			—			2,185
Dividends Paid	21,399			(50,000		)	—			—			—			(28,601		)
Proceeds from Issuance of Common Stock	2,497			—			—			—			—			2,497
Capital Lease Payments	—			(2,135		)	2,135			—			—			—
Net Cash (Used in) Provided by Continuing Operations	(199		)	172,665			(1,222		)	2,546			(51,800		)	121,990
Net Cash Used in Discontinued Financing Activities	—			—			—			(198		)	—			(198		)
Net Cash (Used in) Provided by Financing Activities	$	(199	)	$	172,665		$	(1,222	)	$	2,348		$	(51,800	)	$	121,792

Cash Flow for the Six Months EndedJune 30, 2014 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors			Elimination			Consolidated
Net Cash (Used in) Provided by Continuing Operations	$	(159,864	)	$	305,113		$	148,731		$	21,426		$	262,613		$	578,019
Net Cash Used in Discontinued Operating Activities	—			—			—			(20,872		)	—			(20,872		)
Net Cash (Used in) Provided by Operating Activities	$	(159,864	)	$	305,113		$	148,731		$	554		$	262,613		$	557,147
Cash Flows from Investing Activities:
Capital Expenditures	$	(1,139	)	$	(570,456	)	$	(247,700	)	$	—		$	—		$	(819,295	)
Proceeds From Sales of Assets	(13,627		)	52,432			94,265			5			—			133,075
(Investments in), net of Distributions from, Equity Affiliates	—			(41,000		)	2,000			—			—			(39,000		)
Net Cash (Used in) Provided by Continuing Operations	(14,766		)	(559,024		)	(151,435		)	5			—			(725,220		)
Net Cash Used in Discontinued Investing Activities	—			—			—			—			—			—
Net Cash (Used in) Provided by Investing Activities	$	(14,766	)	$	(559,024	)	$	(151,435	)	$	5		$	—		$	(725,220	)
Cash Flows from Financing Activities:
(Payments on) Proceeds from Short-Term Borrowings	$	(11,736	)	$	262,613		$	—		$	—		$	(262,613	)	$	(11,736	)
Payments on Miscellaneous Borrowings	(2,493		)	—			(252		)	(422		)	—			(3,167		)
Proceeds from Long-Term Borrowings	1,600,000			—			—			—			—			1,600,000
Payments on Long-Term Borrowings	(1,583,965		)	—			—			—			—			(1,583,965		)
Tax Benefit from Stock-Based Compensation	2,413			—			—			—			—			2,413
Dividends Paid	(28,733		)	—			—			—			—			(28,733		)
Proceeds from Issuance of Common Stock	13,234			—			—			—			—			13,234
Other Financing Activities	—			(2,956		)	2,956			—			—			—
Net Cash (Used in) Provided by Continuing Operations	(11,280		)	259,657			2,704			(422		)	(262,613		)	(11,954		)
Net Cash Used in Discontinued Financing Activities	—			—			—			—			—			—
Net Cash (Used in) Provided by Financing Activities	$	(11,280	)	$	259,657		$	2,704		$	(422	)	$	(262,613	)	$	(11,954	)

Guarantor Condensed Comprehensive Income [Table Text Block]

Statement of Comprehensive Income for the Six Months Ended June 30, 2013 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors		Non- Guarantors			Elimination			Consolidated
Net (Loss) Income	$	(14,090	)	$	(3,074	)	$	340,822	$	(9,674	)	$	(328,618	)	$	(14,634	)
Other Comprehensive Income (Loss):
Actuarially Determined Long-Term Liability Adjustments	88,661			—			88,661		—			(88,661		)	88,661
Net Increase (Decrease) in the Value of Cash Flow Hedge	27,154			27,154			—		—			(27,154		)	27,154
Reclassification of Cash Flow Hedge from OCI to Earnings	(32,241		)	(32,241		)	—		—			32,241			(32,241		)
Other Comprehensive Income (Loss):	83,574			(5,087		)	88,661		—			(83,574		)	83,574
Comprehensive Income (Loss)	69,484			(8,161		)	429,483		(9,674		)	(412,192		)	68,940
Less: Comprehensive (Loss) Attributable to Noncontrolling Interest	—			(544		)	—		—			—			(544		)
Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders	$	69,484		$	(7,617	)	$	429,483	$	(9,674	)	$	(412,192	)	$	69,484

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors		Elimination			Consolidated
Net (Loss) Income	$	(24,935	)	$	15,501		$	72,562		$	1,498	$	(89,561	)	$	(24,935	)
Other Comprehensive (Loss) Income:
Actuarially Determined Long-Term Liability Adjustments	(3,798		)	—			(3,798		)	—		3,798			(3,798		)
Net (Decrease) Increase in the Value of Cash Flow Hedge	(12,218		)	(12,218		)	—			—		12,218			(12,218		)
Reclassification of Cash Flow Hedge from OCI to Earnings	6,951			6,951			—			—		(6,951		)	6,951
Other Comprehensive (Loss) Income:	(9,065		)	(5,267		)	(3,798		)	—		9,065			(9,065		)
Comprehensive (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(34,000	)	$	10,234		$	68,764		$	1,498	$	(80,496	)	$	(34,000	)

Statement of Comprehensive Income for the Three Months Ended June 30, 2013 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors		Non- Guarantors			Elimination			Consolidated
Net (Loss) Income	$	(12,526	)	$	(2,749	)	$	240,781	$	(13,805	)	$	(224,514	)	$	(12,813	)
Other Comprehensive Income (Loss):
Actuarially Determined Long-Term Liability Adjustments	42,904			—			42,904		—			(42,904		)	42,904
Net Increase (Decrease) in the Value of Cash Flow Hedge	45,749			45,749			—		—			(45,749		)	45,749
Reclassification of Cash Flow Hedge from OCI to Earnings	(9,528		)	(9,528		)	—		—			9,528			(9,528		)
Other Comprehensive Income (Loss):	79,125			36,221			42,904		—			(79,125		)	79,125
Comprehensive Income (Loss)	66,599			33,472			283,685		(13,805		)	(303,639		)	66,312
Less: Comprehensive (Loss) Attributable to Noncontrolling Interest	—			(287		)	—		—			—			(287		)
Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders	$	66,599		$	33,759		$	283,685	$	(13,805	)	$	(303,639	)	$	66,599

Guarantor Balance Sheet [Table Text Block]

lance Sheet at June 30, 2014 (unaudited):

	Parent Issuer			CNX Gas Guarantor		Other Subsidiary Guarantors			Non- Guarantors		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	134,563		$	11,984	$	—		$	846	$	—		$	147,393
Accounts and Notes Receivable:
Trade	—			74,285		—			201,146		—			275,431
Notes Receivable	1,328			—		—			—		—			1,328
Other Receivables	43,968			300,672		41,831			4,013		—			390,484
Inventories	—			15,076		93,925			39,004		—			148,005
Deferred Income Taxes	127,367			10,349		—			—		—			137,716
Recoverable Income Taxes	40,402			6,658		—			—		—			47,060
Prepaid Expenses	27,524			31,406		17,641			1,867		—			78,438
Total Current Assets	375,152			450,430		153,397			246,876		—			1,225,855
Property, Plant and Equipment:
Property, Plant and Equipment	166,798			7,417,046		6,550,916			26,207		—			14,160,967
Less-Accumulated Depreciation, Depletion and Amortization	118,911			1,329,866		2,915,856			19,576		—			4,384,209
Total Property, Plant and Equipment-Net	47,887			6,087,180		3,635,060			6,631		—			9,776,758
Other Assets:
Investment in Affiliates	12,078,724			259,870		123,405			—		(12,109,812		)	352,187
Other	146,874			16,685		39,512			8,776		—			211,847
Total Other Assets	12,225,598			276,555		162,917			8,776		(12,109,812		)	564,034
Total Assets	$	12,648,637		$	6,814,165	$	3,951,374		$	262,283	$	(12,109,812	)	$	11,566,647
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	49,144		$	359,479	$	83,650		$	11,736	$	—		$	504,009
Accounts Payable (Recoverable)—Related Parties	4,406,801			114,744		(5,188,815		)	72,170		595,100			—
Current Portion Long-Term Debt	1,524			6,546		3,331			726		—			12,127
Short-Term Notes Payable	—			595,100		—			—		(595,100		)	—
Other Accrued Liabilities	103,400			120,000		322,966			8,110		—			554,476
Current Liabilities of Discontinued Operations	—			—		—			13,054		—			13,054
Total Current Liabilities	4,560,869			1,195,869		(4,778,868		)	105,796		—			1,083,666
Long-Term Debt:	3,104,101			40,331		113,082			1,867		—			3,259,381
Deferred Credits and Other Liabilities:
Deferred Income Taxes	(198,720		)	490,648		—			—		—			291,928
Postretirement Benefits Other Than Pensions	—			—		959,034			—		—			959,034
Pneumoconiosis Benefits	—			—		111,519			—		—			111,519
Mine Closing	—			—		320,902			—		—			320,902
Gas Well Closing	—			120,508		59,589			—		—			180,097
Workers’ Compensation	—			—		73,065			341		—			73,406
Salary Retirement	58,962			—		—			—		—			58,962
Reclamation	—			—		35,779			—		—			35,779
Other	63,767			61,550		6,998			—		—			132,315
Total Deferred Credits and Other Liabilities	(75,991		)	672,706		1,566,886			341		—			2,163,942
Total CONSOL Energy Inc. Stockholders’ Equity	5,059,658			4,905,259		7,050,274			154,279		(12,109,812		)	5,059,658
Total Liabilities and Equity	$	12,648,637		$	6,814,165	$	3,951,374		$	262,283	$	(12,109,812	)	$	11,566,647

Balance Sheet at December 31, 2013:

	Parent Issuer			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	320,473		$	6,238		$	—		$	709	$	—		$	327,420
Accounts and Notes Receivable:
Trade	—			71,911			—			260,663		—			332,574
Notes Receivable	1,238			—			24,623			—		—			25,861
Other Receivables	17,657			207,128			14,969			4,219		—			243,973
Inventories	—			15,185			99,320			43,409		—			157,914
Deferred Income Taxes	219,566			(8,263		)	—			—		—			211,303
Recoverable Income Taxes	(16,262		)	26,967			—			—		—			10,705
Prepaid Expenses	43,698			65,701			24,915			1,528		—			135,842
Total Current Assets	586,370			384,867			163,827			310,528		—			1,445,592
Property, Plant and Equipment:
Property, Plant and Equipment	173,719			6,919,972			6,459,014			25,804		—			13,578,509
Less-Accumulated Depreciation, Depletion and Amortization	122,022			1,188,464			2,806,775			18,986		—			4,136,247
Total Property, Plant and Equipment-Net	51,697			5,731,508			3,652,239			6,818		—			9,442,262
Other Assets:
Investment in Affiliates	11,965,054			206,060			70,222			—		(11,949,661		)	291,675
Notes Receivable	125			—			—			—		—			125
Other	145,401			30,728			28,831			9,053		—			214,013
Total Other Assets	12,110,580			236,788			99,053			9,053		(11,949,661		)	505,813
Total Assets	$	12,748,647		$	6,353,163		$	3,915,119		$	326,399	$	(11,949,661	)	$	11,393,667
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	91,553		$	324,226		$	89,201		$	9,600	$	—		$	514,580
Accounts Payable (Recoverable)-Related Parties	4,629,131			23,287			(5,121,727		)	136,822		332,487			—
Current Portion of Long-Term Debt	1,029			6,258			3,372			796		—			11,455
Short-Term Notes Payable	—			332,487			—			—		(332,487		)	—
Other Accrued Liabilities	144,612			89,080			322,606			9,399		—			565,697
Current Liabilities of Discontinued Operations	—			—			—			28,239		—			28,239
Total Current Liabilities	4,866,325			775,338			(4,706,548		)	184,856		—			1,119,971
Long-Term Debt:	3,005,458			42,852			113,474			1,775		—			3,163,559
Deferred Credits and Other Liabilities:
Deferred Income Taxes	(232,904		)	475,547			—			—		—			242,643
Postretirement Benefits Other Than Pensions	—			—			961,127			—		—			961,127
Pneumoconiosis Benefits	—			—			111,971			—		—			111,971
Mine Closing	—			—			320,723			—		—			320,723
Gas Well Closing	—			119,429			56,174			—		—			175,603
Workers’ Compensation	—			—			71,136			332		—			71,468
Salary Retirement	48,252			—			—			—		—			48,252
Reclamation	—			—			40,706			—		—			40,706
Other	55,227			61,190			14,938			—		—			131,355
Total Deferred Credits and Other Liabilities	(129,425		)	656,166			1,576,775			332		—			2,103,848
Total CONSOL Energy Inc. Stockholders’ Equity	5,006,289			4,878,807			6,931,418			139,436		(11,949,661		)	5,006,289
Total Liabilities and Equity	$	12,748,647		$	6,353,163		$	3,915,119		$	326,399	$	(11,949,661	)	$	11,393,667