Guarantor Subsidiaries Financial Information (Tables)

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Condensed Financial Statements, Captions [Line Items]

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

Income Statement for the Three Months Ended September 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	$	—		$	193,383		$	203	$	—		$	(805	)	$	192,781
Coal Sales	—			—			479,311		—			—			479,311
Other Outside Sales	—			—			9,702		54,174			—			63,876
Gas Royalty Interests and Purchased Gas Sales	—			17,113			—		—			—			17,113
Freight-Outside Coal	—			—			9,579		—			—			9,579
Miscellaneous Other Income	78,203			11,133			4,783		4,928			(78,225		)	20,822
Gain (Loss) on Sale of Assets	—			1,462			18,401		—			—			19,863
Total Revenue and Other Income	78,203			223,091			521,979		59,102			(79,030		)	803,345
Costs and Expenses:
Exploration and Production Costs
Lease Operating Expense	—			23,600			—		—			—			23,600
Transportation, Gathering and Compression	—			46,699			—		—			—			46,699
Production, Ad Valorem, and Other Fees	—			8,033			—		—			—			8,033
Direct Administrative and Selling	—			11,725			—		—			—			11,725
Depreciation, Depletion and Amortization	—			58,998			—		—			—			58,998
Exploration and Production Related Other Costs	—			22,771			—		—			—			22,771
Production Royalty Interests and Purchased Gas Costs	—			13,815			—		—			(10		)	13,805
Other Corporate Expenses	—			26,289			—		—			—			26,289
General and Administrative	—			10,177			—		—			—			10,177
Total Exploration and Production Costs	—			222,107			—		—			(10		)	222,097
Coal Costs
Operating and Other Costs	2,749			—			275,068		—			50,576			328,393
Royalties and Production Taxes	—			—			24,380		—			—			24,380
Direct Administrative and Selling	—			—			11,608		—			—			11,608
Depreciation, Depletion and Amortization	3,116			—			54,149		—			—			57,265
Freight Expense	—			—			9,579		—			—			9,579
General and Administrative Costs	—			—			8,607		—			—			8,607
Other Corporate Expenses	11,145			—			—		—			—			11,145
Total Coal Costs	17,010			—			383,391		—			50,576			450,977
Other Costs
Miscellaneous Operating Expense	33,572			—			4,183		56,091			(18,407		)	75,439
General and Administrative Costs	—			—			141		235			—			376
Depreciation, Depletion and Amortization	172			—			785		510			—			1,467
Interest Expense	52,165			2,578			1,547		13			(3		)	56,300
Total Other Costs	85,909			2,578			6,656		56,849			(18,410		)	133,582
Total Costs And Expenses	102,919			224,685			390,047		56,849			32,156			806,656
Earnings (Loss) Before Income Tax	(24,716		)	(1,594		)	131,932		2,253			(111,186		)	(3,311		)
Income Taxes	38,935			(602		)	31,378		(853		)	—			68,858
(Loss) Income From Continuing Operations	(63,651		)	(992		)	100,554		3,106			(111,186		)	(72,169		)
Income From Discontinued Operations, net	—			—			—		8,120			—			8,120
Net (Loss) Income	(63,651		)	(992		)	100,554		11,226			(111,186		)	(64,049		)
Less: Net Loss Attributable to Noncontrolling Interests	—			(398		)	—		—			—			(398		)
Net (Loss) Income Attributable to CONSOL Energy Shareholders	$	(63,651	)	$	(594	)	$	100,554	$	11,226		$	(111,186	)	$	(63,651	)

Income Statement for the Three Months Ended September 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	$	—		$	257,844	$	—	$	—	$	(486	)	$	257,358
Coal Sales	—			—		483,960		—		—			483,960
Other Outside Sales	—			—		8,175		65,498		—			73,673
Gas Royalty Interests and Purchased Gas Sales	—			18,815		—		—		—			18,815
Freight-Outside Coal	—			—		2,497		—		—			2,497
Miscellaneous Other Income	68,307			13,858		24,358		2,400		(68,139		)	40,784
Gain (Loss) on Sale of Assets	—			5,488		2,033		8		—			7,529
Total Revenue and Other Income	68,307			296,005		521,023		67,906		(68,625		)	884,616
Costs and Expenses:
Exploration and Production Costs
Lease Operating Expense	—			30,005		—		—		—			30,005
Transportation, Gathering and Compression	—			68,234		—		—		—			68,234
Production, Ad Valorem, and Other Fees	—			8,486		—		—		—			8,486
Direct Administrative and Selling	—			14,060		—		—		—			14,060
Depreciation, Depletion and Amortization	—			82,538		—		—		—			82,538
Exploration and Production Related Other Costs	—			8,042		—		—		—			8,042
Production Royalty Interests and Purchased Gas Costs	—			15,751		—		—		—			15,751
Other Corporate Expenses	—			13,700		—		—		—			13,700
General and Administrative	—			14,874		—		—		—			14,874
Total Exploration and Production Costs	—			255,690		—		—		—			255,690
Coal Costs
Operating and Other Costs	3,458			—		336,243		—		(485		)	339,216
Royalties and Production Taxes	—			—		23,306		—		—			23,306
Direct Administrative and Selling	—			—		10,479		—		—			10,479
Depreciation, Depletion and Amortization	159			—		64,721		—		—			64,880
Freight Expense	—			—		2,497		—		—			2,497
General and Administrative Costs	—			—		10,434		—		—			10,434
Other Corporate Expenses	10,114			—		—		—		—			10,114
Total Coal Costs	13,731			—		447,680		—		(485		)	460,926
Other Costs
Miscellaneous Operating Expense	23,681			—		6,050		63,243		—			92,974
General and Administrative Costs	—			—		205		220		—			425
Depreciation, Depletion and Amortization	6			—		775		466		—			1,247
Loss on Debt Extinguishment	20,990			—		—		—		—			20,990
Interest Expense	52,907			2,629		1,587		82		(1,808		)	55,397
Total Other Costs	97,584			2,629		8,617		64,011		(1,808		)	171,033
Total Costs And Expenses	111,315			258,319		456,297		64,011		(2,293		)	887,649
(Loss) Earnings Before Income Tax	(43,008		)	37,686		64,726		3,895		(66,332		)	(3,033		)
Income Taxes	(41,363		)	13,281		25,221		1,473		—			(1,388		)
(Loss) Income From Continuing Operations	(1,645		)	24,405		39,505		2,422		(66,332		)	(1,645		)
Income From Discontinued Operations, net	—			—		—		—		—			—
Net (Loss) Income Attributable to CONSOL Energy Shareholders	$	(1,645	)	$	24,405	$	39,505	$	2,422	$	(66,332	)	$	(1,645	)

Guarantor Condensed Cash Flow [Table Text Block]

Cash Flow for the Nine Months EndedSeptember 30, 2014 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors			Elimination			Consolidated
Net Cash Provided by (Used In) Continuing Operations	$	(87,081	)	$	512,135		$	191,233		$	21,155		$	233,663		$	871,105
Net Cash Used in Discontinued Operating Activities	—			—			—			(20,934		)	—			(20,934		)
Net Cash Provided by (Used In) Operating Activities	$	(87,081	)	$	512,135		$	191,233		$	221		$	233,663		$	850,171
Cash Flows from Investing Activities:
Capital Expenditures	$	(2,314	)	$	(852,097	)	$	(320,196	)	$	—		$	—		$	(1,174,607	)
Proceeds From Sales of Assets	(15,941		)	57,919			99,145			13			—			141,136
Net Investments in Equity Affiliates	—			79,723			28,809			—			—			108,532
Net Cash (Used in) Provided by Continuing Operations	(18,255		)	(714,455		)	(192,242		)	13			—			(924,939		)
Net Cash Used in Discontinued Investing Activities	—			—			—			—			—			—
Net Cash (Used in) Provided by Investing Activities	$	(18,255	)	$	(714,455	)	$	(192,242	)	$	13		$	—		$	(924,939	)
Cash Flows from Financing Activities:
(Payments on) Proceeds from Short-Term Borrowings	$	(11,736	)	$	233,663		$	—		$	—		$	(233,663	)	$	(11,736	)
Payments on Miscellaneous Borrowings	(662		)	—			(3,451		)	(56		)	—			(4,169		)
Proceeds from Long-Term Borrowings	1,859,920			—			—			—			—			1,859,920
Payments on Long-Term Borrowings	(1,843,866		)	—			—			—			—			(1,843,866		)
Tax Benefit from Stock-Based Compensation	2,478			—			—			—			—			2,478
Dividends Paid	(43,119		)	—			—			—			—			(43,119		)
Proceeds from Issuance of Common Stock	13,403			—			—			—			—			13,403
Other Financing Activities	—			(4,460		)	4,460			—			—			—
Net Cash (Used in) Provided by Continuing Operations	(23,582		)	229,203			1,009			(56		)	(233,663		)	(27,089		)
Net Cash Used in Discontinued Financing Activities	—			—			—			—			—			—
Net Cash (Used in) Provided by Financing Activities	$	(23,582	)	$	229,203		$	1,009		$	(56	)	$	(233,663	)	$	(27,089	)

Cash Flow for the Nine Months EndedSeptember 30, 2013 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors			Elimination			Consolidated
Net Cash Provided by (Used in) Continuing Operations	$	(7,909	)	$	383,504		$	139,014		$	(102,139	)	$	38,500		$	450,970
Net Cash Provided by Discontinued Operating Activities	—			—			—			138,029			—			138,029
Net Cash Provided by (Used in) Operating Activities	$	(7,909	)	$	383,504		$	139,014		$	35,890		$	38,500		$	588,999
Cash Flows from Investing Activities:
Capital Expenditures	$	(15,216	)	$	(669,067	)	$	(336,844	)	$	—		$	—		$	(1,021,127	)
Change in Restricted Cash	—			—			56,410			—			—			56,410
Proceeds From Sales of Assets	—			335,142			129,479			17			—			464,638
Net Investments in Equity Affiliates	—			(30,500		)	12,388			—			—			(18,112		)
Net Cash (Used in) Provided by Continuing Operations	(15,216		)	(364,425		)	(138,567		)	17			—			(518,191		)
Net Cash Used in Discontinued Investing Activities	—			—			—			(41,246		)	—			(41,246		)
Net Cash Used in Investing Activities	$	(15,216	)	$	(364,425	)	$	(138,567	)	$	(41,229	)	$	—		$	(559,437	)
Cash Flows from Financing Activities:
Proceeds from (Payments on) Short-Term Borrowings	$	—		$	85,500		$	—		$	—		$	(38,500	)	$	47,000
Payments on Miscellaneous Borrowings	(26,591		)	—			(4,690		)	(577		)	—			(31,858		)
Proceeds from Securitization Facility	—			—			—			6,518			—			6,518
Tax Benefit from Stock-Based Compensation	2,316			—			—			—			—			2,316
Dividends (Paid) Received	42,789			(100,000		)	—			—			—			(57,211		)
Proceeds from Issuance of Common Stock	2,698			—			—			—			—			2,698
Proceeds from Issuance of Treasury Stock	609			—			—			—			—			609
Capital Lease Payments	—			(4,084		)	4,084			—			—			—
Net Cash (Used in) Provided by Continuing Operations	21,821			(18,584		)	(606		)	5,941			(38,500		)	(29,928		)
Net Cash Used in Discontinued Financing Activities	—			—			—			(432		)	—			(432		)
Net Cash (Used in) Provided by Financing Activities	$	21,821		$	(18,584	)	$	(606	)	$	5,509		$	(38,500	)	$	(30,360	)

Guarantor Condensed Comprehensive Income [Table Text Block]

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors		Non- Guarantors		Elimination			Consolidated
Net (Loss) Income	$	(1,645	)	$	24,405		$	39,505	$	2,422	$	(66,332	)	$	(1,645	)
Other Comprehensive Income (Loss):
Actuarially Determined Long-Term Liability Adjustments	184,154			—			184,154		—		(184,154		)	184,154
Net Increase (Decrease) in the Value of Cash Flow Hedge	39,151			39,151			—		—		(39,151		)	39,151
Reclassification of Cash Flow Hedge from OCI to Earnings	(19,510		)	(19,510		)	—		—		19,510			(19,510		)
Other Comprehensive Income (Loss):	203,795			19,641			184,154		—		(203,795		)	203,795
Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders	$	202,150		$	44,046		$	223,659	$	2,422	$	(270,127	)	$	202,150

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

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors		Non- Guarantors		Elimination			Consolidated
Net (Loss) Income	$	(63,651	)	$	(992	)	$	100,554	$	11,226	$	(111,186	)	$	(64,049	)
Other Comprehensive Income (Loss):
Actuarially Determined Long-Term Liability Adjustments	24,980			—			24,980		—		(24,980		)	24,980
Net Increase (Decrease) in the Value of Cash Flow Hedge	13,246			13,246			—		—		(13,246		)	13,246
Reclassification of Cash Flow Hedge from OCI to Earnings	(24,354		)	(24,354		)	—		—		24,354			(24,354		)
Other Comprehensive Income (Loss):	13,872			(11,108		)	24,980		—		(13,872		)	13,872
Comprehensive Loss (Income)	(49,779		)	(12,100		)	125,534		11,226		(125,058		)	(50,177		)
Less: Comprehensive (Loss) Attributable to Noncontrolling Interest	—			(398		)	—		—		—			(398		)
Comprehensive Loss (Income) Attributable to CONSOL Energy Inc. Shareholders	$	(49,779	)	$	(11,702	)	$	125,534	$	11,226	$	(125,058	)	$	(49,779	)

Statement of Comprehensive Income for the Nine Months EndedSeptember 30, 2013 (unaudited):

	Parent			CNX Gas Guarantor			Other Subsidiary Guarantors		Non- Guarantors		Elimination			Consolidated
Net (Loss) Income	$	(77,741	)	$	(4,067	)	$	441,377	$	1,552	$	(439,804	)	$	(78,683	)
Other Comprehensive Income (Loss):
Actuarially Determined Long-Term Liability Adjustments	113,641			—			113,641		—		(113,641		)	113,641
Net Increase (Decrease) in the Value of Cash Flow Hedge	40,400			40,400			—		—		(40,400		)	40,400
Reclassification of Cash Flow Hedge from OCI to Earnings	(56,595		)	(56,595		)	—		—		56,595			(56,595		)
Other Comprehensive Income (Loss):	97,446			(16,195		)	113,641		—		(97,446		)	97,446
Comprehensive Income (Loss)	19,705			(20,262		)	555,018		1,552		(537,250		)	18,763
Less: Comprehensive (Loss) Attributable to Noncontrolling Interest	—			(942		)	—		—		—			(942		)
Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders	$	19,705		$	(19,320	)	$	555,018	$	1,552	$	(537,250	)	$	19,705

Guarantor Balance Sheet [Table Text Block]

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

lance Sheet at September 30, 2014 (unaudited):

	Parent Issuer			CNX Gas Guarantor			Other Subsidiary Guarantors			Non- Guarantors		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	191,555		$	33,121		$	—		$	887	$	—		$	225,563
Accounts and Notes Receivable:
Trade	—			95,746			—			204,193		—			299,939
Other Receivables	49,930			323,154			5,673			3,895		—			382,652
Inventories	—			14,086			95,450			35,836		—			145,372
Deferred Income Taxes	127,366			365			—			—		—			127,731
Recoverable Income Taxes	57,067			(15,096		)	—			—		—			41,971
Prepaid Expenses	39,202			36,182			24,655			1,828		—			101,867
Total Current Assets	465,120			487,558			125,778			246,639		—			1,325,095
Property, Plant and Equipment:
Property, Plant and Equipment	165,885			7,694,180			6,577,039			26,224		—			14,463,328
Less-Accumulated Depreciation, Depletion and Amortization	118,444			1,410,235			2,950,922			19,743		—			4,499,344
Total Property, Plant and Equipment-Net	47,441			6,283,945			3,626,117			6,481		—			9,963,984
Other Assets:
Investment in Affiliates	12,481,970			92,188			78,231			—		(12,466,880		)	185,509
Other	172,625			23,264			39,822			8,636		—			244,347
Total Other Assets	12,654,595			115,452			118,053			8,636		(12,466,880		)	429,856
Total Assets	$	13,167,156		$	6,886,955		$	3,869,948		$	261,756	$	(12,466,880	)	$	11,718,935
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	102,157		$	400,751		$	93,156		$	14,661	$	—		$	610,725
Accounts Payable (Recoverable)—Related Parties	4,502,239			152,871			(5,286,273		)	65,013		566,150			—
Current Portion Long-Term Debt	1,571			6,590			3,393			671		—			12,225
Short-Term Notes Payable	—			566,150						—		(566,150		)	—
Other Accrued Liabilities	163,415			109,704			329,341			8,244		—			610,704
Current Liabilities of Discontinued Operations	—			—			—			12,992		—			12,992
Total Current Liabilities	4,769,382			1,236,066			(4,860,383		)	101,581		—			1,246,646
Long-Term Debt:	3,125,439			38,907			113,100			1,876		—			3,279,322
Deferred Credits and Other Liabilities:
Deferred Income Taxes	(89,966		)	484,991			—			—		—			395,025
Postretirement Benefits Other Than Pensions	—			—			652,050			—		—			652,050
Pneumoconiosis Benefits	—			—			111,514			—		—			111,514
Mine Closing	—			—			321,776			—		—			321,776
Gas Well Closing	—			120,899			59,621			—		—			180,520
Workers’ Compensation	—			—			73,053			345		—			73,398
Salary Retirement	48,231			—			—			—		—			48,231
Reclamation	—			—			34,499			—		—			34,499
Other	59,471			56,788			5,096			—		—			121,355
Total Deferred Credits and Other Liabilities	17,736			662,678			1,257,609			345		—			1,938,368
Total CONSOL Energy Inc. Stockholders’ Equity	5,254,599			4,949,304			7,359,622			157,954		(12,466,880		)	5,254,599
Total Liabilities and Equity	$	13,167,156		$	6,886,955		$	3,869,948		$	261,756	$	(12,466,880	)	$	11,718,935