Asset Retirement Obligations

12 Months Ended

Dec. 31, 2017

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

ASSET RETIREMENT OBLIGATIONS:

CONSOL Energy accrues for mine closing costs, perpetual water care costs, and costs associated with the plugging of degasification wells 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 reconciliation of changes in the asset retirement obligations at December 31, 2017 and 2016 is as follows:

	As of December 31,
	2017			2016
Balance at beginning of period	$	272,538		$	288,977
Accretion expense	18,922			20,111
Payments	(10,467		)	(11,637		)
Revisions in estimated cash flows	(20,529		)	(25,427		)
Other	(1,641		)	514
Balance at end of period	$	258,823		$	272,538