COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS:

Components of net periodic costs (benefits) for the three and nine months ended September 30 are as follows:



	CWP												Workers' Compensation
	Three Months Ended						Nine Months Ended						Three Months Ended						Nine Months Ended
	September 30,						September 30,						September 30,						September 30,
	2014			2013			2014			2013			2014			2013			2014			2013
Service cost	$	1,419		$	2,135		$	4,255		$	6,405		$	2,446		$	3,533		$	7,336		$	10,599
Interest cost	1,384			1,808			4,153			5,424			894			1,655			2,683			4,966
Amortization of actuarial gain	(1,549		)	(4,213		)	(4,647		)	(12,638		)	(96		)	(699		)	(287		)	(2,098		)
State administrative fees and insurance bond premiums	—			—			—			—			999			1,496			3,039			4,500
Legal and administrative costs	—			—			—			—			—			591			—			1,773
Net periodic cost (benefit)	$	1,254		$	(270	)	$	3,761		$	(809	)	$	4,243		$	6,576		$	12,771		$	19,740

Expenses (income) attributable to discontinued operations included in the net periodic cost (benefit) above were ($167) and ($497) for the three and nine months ended September 30, 2013, respectively, for CWP; and were $2,474 and $7,327 for the three and nine months ended September 30, 2013, respectively, for Workers' Compensation.

CONSOL Energy does not expect to contribute to the CWP plan in 2014. We intend to pay benefit claims as they become due. For the nine months ended September 30, 2014, $8,870 of CWP benefit claims have been paid.

CONSOL Energy does not expect to contribute to the workers’ compensation plan in 2014. We intend to pay benefit claims as they become due. For the nine months ended September 30, 2014, $11,327 of workers’ compensation benefits, state administrative fees and surety bond premiums have been paid.