Mine Closing, Reclamation, and Gas Well Closing ARO Accounting Policy (Policies)

12 Months Ended

Dec. 31, 2014

MINE CLOSING, RECLAMATION & GAS WELL CLOSING [Abstract]

Asset Retirement Obligation Disclosure [Text Block]

NOTE 8—MINE CLOSING, RECLAMATION & GAS WELL CLOSING:

CONSOL Energy accrues for reclamation, mine closing costs, perpetual water care costs and dismantling and removing costs of gas related facilities using the accounting treatment prescribed by the Asset Retirement and Environmental Obligations Topic of the FASB Accounting Standards Codification. CONSOL Energy recognizes capitalized asset retirement costs by increasing the carrying amount of related long-lived assets. The obligation for asset retirements is included in Mine Closing, Reclamation, Gas Well Closing and Other Accrued Liabilities on the Consolidated Balance Sheets.

The reconciliation of changes in the asset retirement obligations at December 31, 2014 and 2013 is as follows:

	As of December 31,
	2014			2013
Balance at beginning of period	$	600,875		$	539,177
Accretion expense	42,608			41,909
Payments	(52,339		)	(38,198		)
Revisions in estimated cash flows	(2,069		)	42,558
Other	(13,546		)	15,429
Balance at end of period	$	575,529		$	600,875

For the year ended December 31, 2014, Other includes $(9,221) related to the disposition of the non-producing Hamilton Nos. 1 and 2 Mines (see Note 3 - Acquisitions and Dispositions), and $(4,325) related to the completion of this transfer of permits at the former Jones Fork Mines. For the year ended December 31, 2013, Other includes $15,429 related to a contractual agreement between CONSOL Energy and Murray Energy whereby CONSOL Energy will retain the obligation of water treatment at sixteen locations sold to Murray Energy.

Asset Retirement Obligations, Policy [Policy Text Block]

Mine Closing, Reclamation and Gas Well Closing Costs:

CONSOL Energy accrues for mine closing costs, reclamation costs, perpetual water care costs and dismantling and removing costs of gas related facilities using the accounting treatment prescribed by the Asset Retirement and Environmental Obligations Topic of the FASB Accounting Standards Codification. This topic requires the fair value of an asset retirement obligation be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The present value of the estimated asset retirement costs is capitalized as part of the carrying amount of the long-lived asset. Depreciation of the capitalized asset retirement cost is generally determined on a units-of-production basis. Accretion of the asset retirement obligation is recognized over time and generally will escalate over the life of the producing asset, typically as production declines. Accretion is included in Operating and Other Costs on the Consolidated Statements of Income. Asset retirement obligations primarily relate to the closure of mines and gas wells, which includes treatment of water and the reclamation of land upon exhaustion of gas and coal reserves.

Accrued mine closing costs, perpetual care costs, reclamation and costs of dismantling and removing gas-related facilities are regularly reviewed by management and are revised for changes in future estimated costs and regulatory requirements.

CONSOL Energy accrues for reclamation, mine closing costs, perpetual water care costs and dismantling and removing costs of gas related facilities using the accounting treatment prescribed by the Asset Retirement and Environmental Obligations Topic of the FASB Accounting Standards Codification. CONSOL Energy recognizes capitalized asset retirement costs by increasing the carrying amount of related long-lived assets. The obligation for asset retirements is included in Mine Closing, Reclamation, Gas Well Closing and Other Accrued Liabilities on the Consolidated Balance Sheets.