Note 17 - Additional Information With Respect to Unrestricted Subsidiaries (Tables)

9 Months Ended

Sep. 30, 2020

Notes Tables

Condensed Income Statement [Table Text Block]

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries			Consolidated
Revenue and Other Income:
Coal Revenue	$	138,359		$	46,016		$	184,375
Terminal Revenue		17,008			—			17,008
Freight Revenue		9,682			3,227			12,909
Miscellaneous Other Income		11,454			9,547			21,001
Gain on Sale of Assets		7,867			59			7,926
Total Revenue and Other Income		184,370			58,849			243,219
Costs and Expenses:
Operating and Other Costs		118,857			34,174			153,031
Depreciation, Depletion and Amortization		33,070			21,889			54,959
Freight Expense		9,682			3,227			12,909
Selling, General and Administrative Costs		8,238			2,879			11,117
Gain on Debt Extinguishment		(1,078	)		—			(1,078	)
Interest Expense, net		13,203			2,520			15,723
Total Costs and Expenses		181,972			64,689			246,661
Earnings (Loss) Before Income Tax		2,398			(5,840	)		(3,442	)
Income Tax Expense		5,918			—			5,918
Net Loss		(3,520	)		(5,840	)		(9,360	)
Less: Net Loss Attributable to Noncontrolling Interest		(2,136	)		—			(2,136	)
Net Loss Attributable to CONSOL Energy Inc. Shareholders	$	(1,384	)	$	(5,840	)	$	(7,224	)

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
Revenue and Other Income:
Coal Revenue	$	226,157		$	75,385	$	301,542
Terminal Revenue		16,303			—		16,303
Freight Revenue		2,699			900		3,599
Miscellaneous Other Income		391			10,797		11,188
Gain on Sale of Assets		714			—		714
Total Revenue and Other Income		246,264			87,082		333,346
Costs and Expenses:
Operating and Other Costs		180,487			54,362		234,849
Depreciation, Depletion and Amortization		43,284			11,086		54,370
Freight Expense		2,699			900		3,599
Selling, General and Administrative Costs		11,850			2,840		14,690
Loss on Debt Extinguishment		801			—		801
Interest Expense, net		14,011			1,587		15,598
Total Costs and Expenses		253,132			70,775		323,907
(Loss) Earnings Before Income Tax		(6,868	)		16,307		9,439
Income Tax Expense		2,415			—		2,415
Net (Loss) Income		(9,283	)		16,307		7,024
Less: Net Income Attributable to Noncontrolling Interest		2,684			—		2,684
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(11,967	)	$	16,307	$	4,340

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
Revenue and Other Income:
Coal Revenue	$	406,754		$	135,386	$	542,140
Terminal Revenue		49,407			—		49,407
Freight Revenue		14,356			4,785		19,141
Miscellaneous Other Income		32,119			38,988		71,107
Gain on Sale of Assets		15,182			59		15,241
Total Revenue and Other Income		517,818			179,218		697,036
Costs and Expenses:
Operating and Other Costs		373,774			107,938		481,712
Depreciation, Depletion and Amortization		110,720			45,337		156,057
Freight Expense		14,356			4,785		19,141
Selling, General and Administrative Costs		30,441			9,285		39,726
Gain on Debt Extinguishment		(17,911	)		—		(17,911	)
Interest Expense, net		39,187			6,929		46,116
Total Costs and Expenses		550,567			174,274		724,841
(Loss) Earnings Before Income Tax		(32,749	)		4,944		(27,805	)
Income Tax Expense		143			—		143
Net (Loss) Income		(32,892	)		4,944		(27,948	)
Less: Net Loss Attributable to Noncontrolling Interest		(5,108	)		—		(5,108	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(27,784	)	$	4,944	$	(22,840	)

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries			Consolidated
Revenue and Other Income:
Coal Revenue	$	738,499		$	246,166		$	984,665
Terminal Revenue		50,829			—			50,829
Freight Revenue		10,586			3,529			14,115
Miscellaneous Other Income		4,528			32,146			36,674
Gain (Loss) on Sale of Assets		1,991			(5	)		1,986
Total Revenue and Other Income		806,433			281,836			1,088,269
Costs and Expenses:
Operating and Other Costs		552,671			165,739			718,410
Depreciation, Depletion and Amortization		117,606			33,639			151,245
Freight Expense		10,586			3,529			14,115
Selling, General and Administrative Costs		42,548			10,353			52,901
Loss on Debt Extinguishment		25,444			—			25,444
Interest Expense, net		45,745			4,495			50,240
Total Costs and Expenses		794,600			217,755			1,012,355
Earnings Before Income Tax		11,833			64,081			75,914
Income Tax Benefit		(243	)		—			(243	)
Net Income		12,076			64,081			76,157
Less: Net Income Attributable to Noncontrolling Interest		14,102			—			14,102
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(2,026	)	$	64,081		$	62,055

Condensed Balance Sheet [Table Text Block]

Balance Sheet at September 30, 2020 (unaudited):
	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
ASSETS
Current Assets:
Cash and Cash Equivalents	$	21,636		$	648	$	22,284
Accounts and Notes Receivable
Trade Receivables, net		—			120,548		120,548
Other Receivables, net		23,786			962		24,748
Inventories		43,399			13,178		56,577
Prepaid Expenses and Other Assets		23,053			4,086		27,139
Total Current Assets		111,874			139,422		251,296
Property, Plant and Equipment:
Property, Plant and Equipment		4,109,220			1,017,483		5,126,703
Less-Accumulated Depreciation, Depletion and Amortization		2,437,152			606,311		3,043,463
Total Property, Plant and Equipment - Net		1,672,068			411,172		2,083,240
Other Assets:
Deferred Income Taxes		101,639			—		101,639
Right of Use Asset - Operating Leases		45,936			12,170		58,106
Other, net		57,920			2,637		60,557
Total Other Assets		205,495			14,807		220,302
TOTAL ASSETS	$	1,989,437		$	565,401	$	2,554,838
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	51,277		$	20,986	$	72,263
Accounts (Recoverable) Payable - Related Parties		(8,035	)		8,035		—
Current Portion of Long-Term Debt		59,703			9,251		68,954
Other Accrued Liabilities		209,132			38,263		247,395
Total Current Liabilities		312,077			76,535		388,612
Long-Term Debt:
Long-Term Debt, Related Party		(174,685	)		174,685		—
Long-Term Debt		587,020			—		587,020
Finance Lease Obligations		15,948			5,198		21,146
Total Long-Term Debt		428,283			179,883		608,166
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		421,705			—		421,705
Pneumoconiosis Benefits		194,312			6,754		201,066
Asset Retirement Obligations		218,031			11,315		229,346
Workers' Compensation		57,527			3,998		61,525
Salary Retirement		33,454			—		33,454
Operating Lease Liability		33,445			8,178		41,623
Other		15,726			887		16,613
Total Deferred Credits and Other Liabilities		974,200			31,132		1,005,332
TOTAL LIABILITIES		1,714,560			287,550		2,002,110
Total CONSOL Energy Inc. Stockholders’ Equity		148,228			277,851		426,079
Noncontrolling Interest		126,649			—		126,649
TOTAL LIABILITIES AND EQUITY	$	1,989,437		$	565,401	$	2,554,838

Balance Sheet at December 31, 2019:
	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
ASSETS
Current Assets:
Cash and Cash Equivalents	$	79,717		$	576	$	80,293
Accounts and Notes Receivable
Trade Receivables, net		—			131,688		131,688
Other Receivables, net		39,412			1,572		40,984
Inventories		41,478			12,653		54,131
Prepaid Expenses and Other Assets		25,181			5,752		30,933
Total Current Assets		185,788			152,241		338,029
Property, Plant and Equipment:
Property, Plant and Equipment		4,023,282			984,898		5,008,180
Less-Accumulated Depreciation, Depletion and Amortization		2,344,777			571,238		2,916,015
Total Property, Plant and Equipment - Net		1,678,505			413,660		2,092,165
Other Assets:
Deferred Income Taxes		103,505			—		103,505
Right of Use Asset - Operating Leases		56,937			15,695		72,632
Other, net		74,015			13,456		87,471
Total Other Assets		234,457			29,151		263,608
TOTAL ASSETS	$	2,098,750		$	595,052	$	2,693,802
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	79,140		$	27,083	$	106,223
Accounts (Recoverable) Payable - Related Parties		(1,419	)		1,419		—
Current Portion of Long-Term Debt		45,020			5,252		50,272
Other Accrued Liabilities		196,314			39,455		235,769
Total Current Liabilities		319,055			73,209		392,264
Long-Term Debt:
Long-Term Debt, Related Party		(148,156	)		148,156		—
Long-Term Debt		653,802			—		653,802
Finance Lease Obligations		7,391			1,645		9,036
Total Long-Term Debt		513,037			149,801		662,838
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		432,496			—		432,496
Pneumoconiosis Benefits		196,114			6,028		202,142
Asset Retirement Obligations		239,410			10,801		250,211
Workers' Compensation		57,583			3,611		61,194
Salary Retirement		49,930			—		49,930
Operating Lease Liability		43,906			11,507		55,413
Other		14,134			785		14,919
Total Deferred Credits and Other Liabilities		1,033,573			32,732		1,066,305
TOTAL LIABILITIES		1,865,665			255,742		2,121,407
Total CONSOL Energy Inc. Stockholders’ Equity		95,889			339,310		435,199
Noncontrolling Interest		137,196			—		137,196
TOTAL LIABILITIES AND EQUITY	$	2,098,750		$	595,052	$	2,693,802