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WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Tables)
3 Months Ended
Mar. 31, 2020
Accrued Workers Compensation And Pneumoconiosis Benefits  
Reconciliation of changes in workers' compensation liability

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Three Months Ended

 

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March 31, 

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2020

    

2019

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(in thousands)

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Beginning balance

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$

53,384

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$

49,539

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Accruals increase

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1,748

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1,961

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Payments

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(2,571)

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(3,473)

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Interest accretion

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319

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401

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Ending balance

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$

52,880

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$

48,428

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Pneumoconiosis benefits  
Accrued Workers Compensation And Pneumoconiosis Benefits  
Components of net periodic benefit cost

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Three Months Ended

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March 31, 

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2020

    

2019

 

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(in thousands)

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Service cost

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$

878

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$

645

 

Interest cost (1)

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750

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760

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Net amortization (1)

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(172)

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(1,145)

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Net periodic benefit cost

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$

1,456

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$

260

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(1)Interest cost and net amortization is included in the Other income (expense) line item within our condensed consolidated statements of income.