ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2022

Black lung benefits:

Reconciliation of changes in workers' compensation liability

	December 31,
	2022		2021
Beginning balance	$	53,448	$	54,739
Changes in accruals		7,384		5,168
Payments		(12,708)		(10,725)
Interest accretion		1,147		926
Valuation loss		181		3,340
Ending balance	$	49,452	$	53,448

Reconciliation of changes in pneumoconiosis benefit obligation

	December 31,
	2022		2021
	(in thousands)
Benefit obligations at beginning of year	$	111,316	$	108,496
Service cost		3,798		4,021
Interest cost		2,991		2,545
Actuarial loss (gain)		(9,840)		161
Benefits and expenses paid		(3,978)		(3,907)
Benefit obligations at end of year	$	104,287	$	111,316

Components of pneumoconiosis and workers' compensation expense

	Year Ended December 31,
	2022		2021		2020
	(in thousands)
Black lung benefits:
Service cost	$	3,798	$	4,021	$	3,526
Interest cost (1)		2,991		2,545		2,998
Net amortization (1)		1,038		4,172		(686)
Total pneumoconiosis expense		7,827		10,738		5,838
Workers' compensation expense		11,675		8,339		12,305
Net periodic benefit cost	$	19,502	$	19,077	$	18,143

________________________________________

(1) Interest cost and net amortization is included in the Other income (expense) line item within our consolidated statements of income (see Note 2 – Summary of Significant Accounting Policies).

Pneumoconiosis benefits

Black lung benefits:

Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI

	Year Ended December 31,
	2022		2021		2020
	(in thousands)
Net actuarial gain (loss)	$	9,840	$	(161)	$	(7,787)
Reversal of amortization item:
Net actuarial loss (gain)		1,038		4,172		(686)
Total recognized in accumulated other comprehensive loss	$	10,878	$	4,011	$	(8,473)

Schedule of amount recognized in accumulated other comprehensive income

	Year Ended December 31,
	2022		2021		2020
	(in thousands)
Amount recognized in accumulated other comprehensive loss consists of:
Net actuarial loss	$	25,510	$	36,388	$	40,399

Summary of information about amounts recognized in the consolidated balance sheets

	December 31,
	2022		2021
	(in thousands)
Workers' compensation claims	$	49,452	$	53,448
Pneumoconiosis benefit claims		104,287		111,316
Total obligations		153,739		164,764
Less current portion		(14,099)		(12,293)
Non-current obligations	$	139,640	$	152,471