Note 5 - Components of Coal Workers' Pneumoniosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Pneumoconiosis Benefits And Workers Compensation Disclosure [Text Block]

NOTE 5—COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost are as follows:

	CWP								Workers' Compensation
	Three Months Ended				Six Months Ended				Three Months Ended						Six Months Ended
	June 30,				June 30,				June 30,						June 30,
	2020		2019		2020		2019		2020			2019			2020			2019
Service Cost	$	1,151	$	948	$	2,302	$	1,896	$	1,569		$	1,421		$	3,138		$	2,842
Interest Cost		1,552		1,750		3,103		3,500		461			646			922			1,293
Amortization of Actuarial Loss (Gain)		1,401		254		2,802		508		(122	)		(193	)		(244	)		(387	)
State Administrative Fees and Insurance Bond Premiums		—		—		—		—		461			574			1,082			1,161
Net Periodic Benefit Cost	$	4,104	$	2,952	$	8,207	$	5,904	$	2,369		$	2,448		$	4,898		$	4,909