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GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION
9 Months Ended
Sep. 30, 2018
Condensed Financial Information of Parent Company Only Disclosure [Abstract]  
GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION
GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION:

The payment obligations under the $400,000, Term Loan B due in November 2022, the $300,000, 11.000% per annum senior notes due November 2025, and the $100,000, Term Loan A due in November 2021 issued by CONSOL Energy are jointly and severally, and also fully and unconditionally, guaranteed by certain subsidiaries of CONSOL Energy. In accordance with positions established by the SEC, the following financial information sets forth separate financial information with respect to the parent, guarantor subsidiaries, CCR, a non-guarantor subsidiary, and the remaining non-guarantor subsidiaries. The principal elimination entries include investments in subsidiaries and certain intercompany balances and transactions. CONSOL Energy, the parent, and a guarantor subsidiary manage several assets and liabilities of all other wholly owned subsidiaries. These include, for example, deferred tax assets, cash and other post-employment liabilities. These assets and liabilities are reflected as parent company or guarantor company amounts for purposes of this presentation.

Income Statement for the Three Months Ended September 30, 2018 (unaudited):

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Revenues and Other Income:
 
 
 
 
 
 
 
 
 
 
 
Coal Revenue
$
—

 
$
221,097

 
$
73,700

 
$
—

 
$
—

 
$
294,797

Terminal Revenue
—

 
16,115

 
—

 
—

 
—

 
16,115

Freight Revenue
—

 
1,832

 
611

 
—

 
—

 
2,443

Miscellaneous Other Income
25,485

 
5,292

 
1,003

 
—

 
(20,802
)
 
10,978

Gain on Sale of Assets
—

 
(85
)
 
—

 
—

 
—

 
(85
)
Total Revenue and Other Income
25,485

 
244,251

 
75,314

 
—

 
(20,802
)
 
324,248

Costs and Expenses:
 
 
 
 
 
 
 
 
 
 
 
Operating and Other Costs
—

 
172,569

 
49,540

 
672

 
—

 
222,781

Depreciation, Depletion and Amortization
—

 
40,183

 
11,059

 
—

 
—

 
51,242

Freight Expense
—

 
1,832

 
611

 
—

 
—

 
2,443

Selling, General and Administrative Costs
—

 
14,627

 
3,899

 
—

 
—

 
18,526

Interest Expense
20,441

 
421

 
1,560

 
—

 
(1,560
)
 
20,862

Total Costs And Expenses
20,441

 
229,632

 
66,669

 
672

 
(1,560
)
 
315,854

Earnings (Loss) Before Income Tax
5,044

 
14,619

 
8,645

 
(672
)
 
(19,242
)
 
8,394

Income Tax Expense
(690
)
 
—

 
 
 
—

 
—

 
(690
)
Net Income (Loss)
5,734

 
14,619

 
8,645

 
(672
)
 
(19,242
)
 
9,084

Less: Net Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
3,350

 
3,350

Net Income (Loss) Attributable to CONSOL Energy Shareholders
$
5,734

 
$
14,619

 
$
8,645

 
$
(672
)
 
$
(22,592
)
 
$
5,734























Balance Sheet at September 30, 2018 (unaudited):

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Assets:
 
 
 
 
 
 
 
 
 
 
 
Current Assets:
 
 
 
 
 
 
 
 
 
 
 
Cash and Cash Equivalents
$
249,287

 
$
245

 
$
920

 
$
—

 
$
—

 
$
250,452

Accounts and Notes Receivable:
 
 
 
 
 
 
 
 
 
 
 
Trade
—

 
—

 
—

 
78,649

 
—

 
78,649

Other Receivables
16,917

 
11,964

 
327

 
—

 
—

 
29,208

Inventories
—

 
40,445

 
12,025

 
—

 
—

 
52,470

Prepaid Expenses
7,840

 
18,285

 
6,136

 
25,862

 
—

 
58,123

Total Current Assets
274,044

 
70,939

 
19,408

 
104,511

 
—

 
468,902

Property, Plant and Equipment:
 
 
 
 
 
 
 
 
 
 
 
Property, Plant and Equipment
—

 
3,860,242

 
935,899

 
—

 
—

 
4,796,141

Less-Accumulated Depreciation, Depletion and Amortization
—

 
2,176,357

 
516,093

 
—

 
—

 
2,692,450

Total Property, Plant and Equipment-Net
—

 
1,683,885

 
419,806

 
—

 
—

 
2,103,691

Other Assets:
 
 
 
 
 
 
 
 
 
 
 
Deferred Income Taxes
72,120

 
—

 
—

 
—

 
—

 
72,120

Affiliated Credit Facility
147,277

 
—

 
—

 
—

 
(147,277
)
 
—

Investment in Affiliates
640,187

 
—

 
—

 
—

 
(640,187
)
 
—

Other
39,011

 
47,261

 
14,943

 
—

 
—

 
101,215

Total Other Assets
898,595

 
47,261

 
14,943

 
—

 
(787,464
)
 
173,335

Total Assets
$
1,172,639

 
$
1,802,085

 
$
454,157

 
$
104,511

 
$
(787,464
)
 
$
2,745,928

Liabilities and Equity:
 
 
 
 
 
 
 
 
 
 
 
Current Liabilities:
 
 
 
 
 
 
 
 
 
 
 
Accounts Payable
$
8,709

 
$
71,169

 
$
20,656


$
—

 
$
1,867

 
$
102,401

Accounts Payable (Recoverable)-Related Parties
(2,291
)
 
36,220

 
1,573

 
87,513

 
(123,015
)
 
—

Current Portion of Long-Term Debt
6,796

 
10,696

 
3,453

 
—

 
—

 
20,945

Other Accrued Liabilities
101,272

 
114,392

 
35,961

 
—

 
(1,867
)
 
249,758

Total Current Liabilities
114,486

 
232,477

 
61,643

 
87,513

 
(123,015
)
 
373,104

Long-Term Debt:
697,298

 
153,708

 
153,282

 
—

 
(147,277
)
 
857,011

Deferred Credits and Other Liabilities:
 
 
 
 
 
 
 
 
 
 
 
Postretirement Benefits Other Than Pensions
—

 
541,373

 
—

 
—

 
—

 
541,373

Pneumoconiosis Benefits
—

 
146,729

 
4,947

 
—

 
—

 
151,676

Asset Retirement Obligations
—

 
226,586

 
9,605

 
—

 
—

 
236,191

Workers’ Compensation
—

 
61,816

 
3,530

 
—

 
—

 
65,346

Salary Retirement
39,921

 
—

 
—

 
—

 
—

 
39,921

Other
—

 
18,240

 
605

 
—

 
—

 
18,845

Total Deferred Credits and Other Liabilities
39,921

 
994,744

 
18,687

 
—

 
—

 
1,053,352

Total CONSOL Energy Inc. Stockholders’ Equity
320,934

 
421,156

 
220,545

 
16,998

 
(658,699
)
 
320,934

Noncontrolling Interest
—

 
—

 
—

 
—

 
141,527

 
141,527

Total Liabilities and Equity
$
1,172,639


$
1,802,085

 
$
454,157

 
$
104,511

 
$
(787,464
)
 
$
2,745,928




Income Statement for the Three Months Ended September 30, 2017 (unaudited):

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Revenues and Other Income:
 
 
 
 
 
 
 
 
 
 
 
Coal Revenue
$
—

 
$
209,434

 
$
69,811

 
$
—

 
$
—

 
$
279,245

Terminal Revenue
—

 
15,065

 
—

 
—

 
—

 
15,065

Freight Revenue
—

 
16,352

 
5,451

 
—

 
—

 
21,803

Miscellaneous Other Income
11,682

 
11,903

 
2,996

 
—

 
(6,868
)
 
19,713

(Loss) Gain on Sale of Assets
—

 
(519
)
 
6

 
—

 
—

 
(513
)
Total Revenue and Other Income
11,682

 
252,235

 
78,264

 
—

 
(6,868
)
 
335,313

Costs and Expenses:
 
 
 
 
 
 
 
 
 
 
 
Operating and Other Costs
—

 
177,354

 
52,160

 
(74,324
)
 
74,337

 
229,527

Depreciation, Depletion and Amortization
—

 
36,301

 
10,352

 
—

 
—

 
46,653

Freight Expense
—

 
16,352

 
5,451

 
—

 
—

 
21,803

Selling, General and Administrative Costs
—

 
16,897

 
4,283

 
—

 
—

 
21,180

Interest Expense
184

 
1,274

 
2,404

 
—

 
—

 
3,862

Total Costs And Expenses
184

 
248,178

 
74,650

 
(74,324
)
 
74,337

 
323,025

Earnings Before Income Tax
11,498

 
4,057

 
3,614

 
74,324

 
(81,205
)
 
12,288

Income Tax Expense
3,770

 
—

 
—

 
—

 
—

 
3,770

Net Income (Loss)
7,728

 
4,057

 
3,614

 
74,324

 
(81,205
)
 
8,518

Less: Net Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
790

 
790

Net Income (Loss) Attributable to CONSOL Energy Shareholders
$
7,728


$
4,057


$
3,614


$
74,324

 
$
(81,995
)
 
$
7,728


































Balance Sheet at December 31, 2017:

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Assets:
 
 
 
 
 
 
 
 
 
 
 
Current Assets:
 
 
 
 
 
 
 
 
 
 
 
Cash and Cash Equivalents
$
152,235

 
$
105

 
$
1,533

 
$
106

 
$
—

 
$
153,979

Accounts and Notes Receivable:
 
 
 
 
 
 
 
 
 
 
 
Trade
—

 
—

 
—

 
131,545

 
—

 
131,545

Other Receivables
17,702

 
16,880

 
1,970

 
—

 
—

 
36,552

Inventories
—

 
41,117

 
12,303

 
—

 
—

 
53,420

Prepaid Expenses
5,745

 
13,568

 
4,428

 
3

 
—

 
23,744

Total Current Assets
175,682

 
71,670

 
20,234

 
131,654

 
—

 
399,240

Property, Plant and Equipment:
 
 
 
 
 
 
 
 
 
 
 
Property, Plant and Equipment
—

 
3,765,885

 
910,468

 
—

 
—

 
4,676,353

Less-Accumulated Depreciation, Depletion and Amortization
—

 
2,070,646

 
483,410

 
—

 
—

 
2,554,056

Total Property, Plant and Equipment-Net
—

 
1,695,239

 
427,058

 
—

 
—

 
2,122,297

Other Assets:
 
 
 
 
 
 
 
 
 
 
 
Deferred Income Taxes
75,065

 
—

 
—

 
—

 
—

 
75,065

Affiliated Credit Facility
165,110

 
—

 
—

 
—

 
(165,110
)
 
—

Investment in Affiliates
645,157

 
—

 
—

 
—

 
(645,157
)
 
—

Other
44,177

 
50,846

 
15,474

 
—

 
—

 
110,497

Total Other Assets
929,509

 
50,846

 
15,474

 
—

 
(810,267
)
 
185,562

Total Assets
$
1,105,191

 
$
1,817,755

 
$
462,766

 
$
131,654

 
$
(810,267
)
 
$
2,707,099

Liabilities and Equity:
 
 
 
 
 
 
 
 
 
 
 
Current Liabilities:
 
 
 
 
 
 
 
 
 
 
 
Accounts Payable
$
20,014

 
$
66,271

 
$
22,789

 
$
8

 
$
18

 
$
109,100

Accounts Payable (Recoverable)-Related Parties
(2,291
)
 
36,221

 
—

 
129,139

 
(163,069
)
 
—

Current Portion of Long-Term Debt
—

 
22,405

 
77

 
—

 
—

 
22,482

Other Accrued Liabilities
101,994

 
149,425

 
44,102

 
(20
)
 
(4,874
)
 
290,627

Total Current Liabilities
119,717

 
274,322

 
66,968

 
129,127

 
(167,925
)
 
422,209

Long-Term Debt:
728,254

 
135,390

 
165,183

 
1,572

 
(165,110
)
 
865,289

Deferred Credits and Other Liabilities:
 
 
 
 
 
 
 
 
 
 
 
Postretirement Benefits Other Than Pensions
—

 
554,099

 
—

 
—

 
—

 
554,099

Pneumoconiosis Benefits
—

 
146,035

 
3,833

 
—

 
—

 
149,868

Asset Retirement Obligations
—

 
218,728

 
9,615

 
—

 
—

 
228,343

Workers’ Compensation
—

 
63,244

 
3,404

 
—

 
—

 
66,648

Salary Retirement
52,960

 
—

 
—

 
—

 
—

 
52,960

Other
—

 
23,435

 
607

 
—

 
—

 
24,042

Total Deferred Credits and Other Liabilities
52,960

 
1,005,541

 
17,459

 
—

 
—

 
1,075,960

Total CONSOL Energy Inc. Stockholders’ Equity
204,260

 
402,502

 
213,156

 
955

 
(616,613
)
 
204,260

Noncontrolling Interest
—

 
—

 
—

 
—

 
139,381

 
139,381

Total Liabilities and Equity
$
1,105,191

 
$
1,817,755

 
$
462,766

 
$
131,654

 
$
(810,267
)
 
$
2,707,099
















Income Statement for the Nine Months Ended September 30, 2018 (unaudited):

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Revenues and Other Income:
 
 
 
 
 
 
 
 
 
 
 
Coal Revenue
$
—

 
$
762,377

 
$
254,126

 
$
—

 
$
—

 
$
1,016,503

Terminal Revenue
—

 
47,995

 
—

 
—

 
—

 
47,995

Freight Revenue
—

 
28,330

 
9,444

 
—

 
—

 
37,774

Miscellaneous Other Income
186,475

 
21,893

 
4,240

 
—

 
(165,374
)
 
47,234

Gain on Sale of Assets
—

 
211

 
62

 
—

 
—

 
273

Total Revenue and Other Income
186,475

 
860,806

 
267,872

 
—

 
(165,374
)
 
1,149,779

Costs and Expenses:
 
 
 
 
 
 
 
 
 
 
 
Operating and Other Costs
—

 
539,412

 
159,126

 
2,240

 
—

 
700,778

Depreciation, Depletion and Amortization
—

 
121,905

 
33,769

 
—

 
—

 
155,674

Freight Expense
—

 
28,330

 
9,444

 
—

 
—

 
37,774

Selling, General and Administrative Costs
—

 
37,455

 
10,260

 
—

 
—

 
47,715

Loss on Debt Extinguishment
3,149

 
—

 
—

 
—

 
—

 
3,149

Interest Expense
61,495

 
1,916

 
5,295

 
—

 
(5,295
)
 
63,411

Total Costs And Expenses
64,644

 
729,018

 
217,894

 
2,240

 
(5,295
)
 
1,008,501

Earnings (Loss) Before Income Tax
121,831

 
131,788

 
49,978

 
(2,240
)
 
(160,079
)
 
141,278

Income Tax Expense
8,527

 
—

 
—

 
—

 
—

 
8,527

Net Income (Loss)
113,304

 
131,788

 
49,978

 
(2,240
)
 
(160,079
)
 
132,751

Less: Net Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
19,447

 
19,447

Net Income (Loss) Attributable to CONSOL Energy Shareholders
$
113,304

 
$
131,788

 
$
49,978

 
$
(2,240
)
 
$
(179,526
)
 
$
113,304




Income Statement for the Nine Months Ended September 30, 2017 (unaudited):

 
Parent
Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Revenues and Other Income:
 
 
 
 
 
 
 
 
 
 
 
Coal Revenue
$
—

 
$
674,550

 
$
224,850

 
$
—

 
$
—

 
$
899,400

Terminal Revenue
—

 
42,806

 
—

 
—

 
—

 
42,806

Freight Revenue
—

 
38,885

 
12,962

 
—

 
—

 
51,847

Miscellaneous Other Income
120,022

 
22,865

 
4,798

 
—

 
(95,177
)
 
52,508

Gain on Sale of Assets
—

 
11,618

 
1,406

 
—

 
—

 
13,024

Total Revenue and Other Income
120,022

 
790,724

 
244,016

 
—

 
(95,177
)
 
1,059,585

Costs and Expenses:
 
 
 
 
 
 
 
 
 
 
 
Operating and Other Costs
—

 
530,040

 
152,275

 
88

 
—

 
682,403

Depreciation, Depletion and Amortization
—

 
93,764

 
31,150

 
—

 
—

 
124,914

Freight Expense
—

 
38,885

 
12,962

 
—

 
—

 
51,847

Selling, General and Administrative Costs
—

 
47,379

 
11,218

 
—

 
—

 
58,597

Interest Expense
593

 
3,978

 
7,257

 
—

 
—

 
11,828

Total Costs And Expenses
593

 
714,046

 
214,862

 
88

 
—

 
929,589

Earnings (Loss) Before Income Tax
119,429

 
76,678

 
29,154

 
(88
)
 
(95,177
)
 
129,996

Income Tax Expense
22,787

 
 
 
 
 
—

 
—

 
22,787

Net Income (Loss)
96,642

 
76,678

 
29,154

 
(88
)
 
(95,177
)
 
107,209

Less: Net Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
10,567

 
10,567

Net Income (Loss) Attributable to CONSOL Energy Shareholders
$
96,642

 
$
76,678

 
$
29,154

 
$
(88
)
 
$
(105,744
)
 
$
96,642




Condensed Statement of Cash Flows for the Nine Months Ended September 30, 2018 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Net Cash Provided by (Used in) Operating Activities
$
(45,278
)
 
$
280,396

 
$
95,134

 
$
—

 
$
—

 
$
330,252

Cash Flows from Investing Activities:
 
 
 
 
 
 
 
 
 
 
 
Capital Expenditures
—

 
(76,599
)
 
(20,256
)
 
—

 
—

 
(96,855
)
Proceeds From Sales of Assets
—

 
1,198

 
170

 
—

 
—

 
1,368

(Investments in), net of Distributions from, Subsidiaries
30,237

 
(3,959
)
 
—

 
—

 
(26,278
)
 
—

Net Cash (Used in) Provided by Investing Activities
30,237

 
(79,360
)
 
(20,086
)
 
—

 
(26,278
)
 
(95,487
)
Cash Flows from Financing Activities:
 
 
 
 
 
 
 
 
 
 
 
Payments on Capitalized Lease Obligations
—

 
(8,894
)
 
(2,125
)
 
—

 
—

 
(11,019
)
Affiliated Credit Facility
29,583

 
—

 
(29,583
)
 
—

 
—

 
—

Payments on Term Loan A
(26,250
)
 
—

 
—

 
—

 
—

 
(26,250
)
Payments on Term Loan B
(3,000
)
 
—

 
—

 
—

 
—

 
(3,000
)
Buyback of Second Lien Notes
(20,524
)
 
—

 
—

 
—

 
—

 
(20,524
)
Distributions to Noncontrolling Interest
—

 
—

 
(43,041
)
 
—

 
26,278

 
(16,763
)
Shares/Units Withheld for Taxes
—

 
(2,011
)
 
(912
)
 
—

 
—

 
(2,923
)
Spin Distribution to CNX Resources


 
(18,234
)
 
—

 
—

 
—

 
(18,234
)
Repurchases of Common Stock
(9,724
)
 
—

 
—

 
—

 
—

 
(9,724
)
Purchases of CCR Units
(1,142
)
 
—

 
—

 
—

 
—

 
(1,142
)
Debt-Related Financing Fees
(2,851
)
 
—

 
—

 
—

 
—

 
(2,851
)
Net Cash (Used in) Provided by Financing Activities
$
(33,908
)
 
$
(29,139
)
 
$
(75,661
)
 
$
—

 
$
26,278

 
$
(112,430
)


Condensed Statement of Cash Flows for the Nine Months Ended September 30, 2017 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-Guarantor
 
Elimination
 
Consolidated
Net Cash Provided by (Used in) Operating Activities
$
(89,602
)
 
$
200,470

 
$
60,783

 
$
—

 
$
—

 
$
171,651

Cash Flows from Investing Activities:
 
 
 
 
 
 
 
 
 
 
 
Capital Expenditures
—

 
(38,749
)
 
(12,261
)
 
—

 
—

 
(51,010
)
Proceeds From Sales of Assets
—

 
16,421

 
1,500

 
—

 
—

 
17,921

(Investments in), net of Distributions from, Subsidiaries
37,243

 
(11,496
)
 
—

 
—

 
(25,747
)
 
—

Net Cash (Used in) Provided by Investing Activities
37,243

 
(33,824
)
 
(10,761
)
 
—

 
(25,747
)
 
(33,089
)
Cash Flows from Financing Activities:
 
 
 
 
 
 
 
 
 
 
 
Payments on Capitalized Lease Obligations
—

 
(2,846
)
 
(74
)
 
—

 
—

 
(2,920
)
Net (Payments on) Proceeds from Revolver - MLP
—

 
—

 
(13,000
)
 
—

 
—

 
(13,000
)
Distributions to Noncontrolling Interest
—

 
—

 
(42,150
)
 
—

 
25,747

 
(16,403
)
Shares/Units Withheld for Taxes
—

 
—

 
(1,009
)
 
—

 
—

 
(1,009
)
Intercompany Contributions/(Distributions)
114,844

 
(114,844
)
 
—

 
—

 
—

 
—

Other Parent Net Distributions
(114,844
)
 
—

 
—

 
—

 
—

 
(114,844
)
Net Cash (Used in) Provided by Financing Activities
$
—

 
$
(117,690
)
 
$
(56,233
)
 
$
—

 
$
25,747

 
$
(148,176
)







Statement of Comprehensive Income for the Three Months Ended September 30, 2018 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-
Guarantor
 
Elimination
 
Consolidated
Net Income (Loss)
$
5,734

 
$
14,619

 
$
8,645

 
$
(672
)
 
$
(19,242
)
 
$
9,084

Other Comprehensive Income (Loss):
 
 
 
 
 
 
 
 
 
 
 
Net Actuarial Gain (Loss)
4,177

 
—

 
(2
)
 
—

 
2

 
4,177

Other Comprehensive Income (Loss):
4,177

 
—

 
(2
)
 
—

 
2

 
4,177

Comprehensive Income (Loss)
9,911

 
14,619

 
8,643

 
(672
)
 
(19,240
)
 
13,261

Less: Comprehensive Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
3,346

 
3,346

Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders
$
9,911

 
$
14,619

 
$
8,643

 
$
(672
)
 
$
(22,586
)
 
$
9,915



Statement of Comprehensive Income for the Three Months Ended September 30, 2017 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-
Guarantor
 
Elimination
 
Consolidated
Net Income (Loss)
$
7,728

 
$
4,057

 
$
3,614

 
$
74,324

 
$
(81,205
)
 
$
8,518

Other Comprehensive Income (Loss):
 
 
 
 
 
 
 
 
 
 
 
Net Actuarial Gain (Loss)
3,285

 
—

 
(39
)
 
—

 
39

 
3,285

Other Comprehensive Income (Loss):
3,285

 
—

 
(39
)
 
—

 
39

 
3,285

Comprehensive Income (Loss)
11,013

 
4,057

 
3,575

 
74,324

 
(81,166
)
 
11,803

Less: Comprehensive Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
779

 
779

Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders
$
11,013

 
$
4,057

 
$
3,575

 
$
74,324

 
$
(81,945
)
 
$
11,024































Statement of Comprehensive Income for the Nine Months Ended September 30, 2018 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-
Guarantor
 
Elimination
 
Consolidated
Net Income (Loss)
$
113,304

 
$
131,788

 
$
49,978

 
$
(2,240
)
 
$
(160,079
)
 
$
132,751

Other Comprehensive Income (Loss):
 
 
 
 
 
 
 
 
 
 
 
Net Actuarial Gain (Loss)
12,356

 
—

 
(6
)
 
—

 
6

 
12,356

Other Comprehensive Income (Loss):
12,356

 
—

 
(6
)
 
—

 
6

 
12,356

Comprehensive Income (Loss)
125,660

 
131,788

 
49,972

 
(2,240
)
 
(160,073
)
 
145,107

Less: Comprehensive Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
19,444

 
19,444

Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders
$
125,660

 
$
131,788

 
$
49,972

 
$
(2,240
)
 
$
(179,517
)
 
$
125,663



Statement of Comprehensive Income for the Nine Months Ended September 30, 2017 (unaudited):

 
Parent Issuer
 

Guarantor
 
CCR Non-Guarantor
 
Non-
Guarantor
 
Elimination
 
Consolidated
Net Income (Loss)
$
96,642

 
$
76,678

 
$
29,154

 
$
(88
)
 
$
(95,177
)
 
$
107,209

Other Comprehensive Income (Loss):
 
 
 
 
 
 
 
 
 
 
 
Net Actuarial Gain (Loss)
9,855

 
—

 
(118
)
 
—

 
118

 
9,855

Other Comprehensive Income (Loss):
9,855

 
—

 
(118
)
 
—

 
118

 
9,855

Comprehensive Income (Loss)
106,497

 
76,678

 
29,036

 
(88
)
 
(95,059
)
 
117,064

Less: Comprehensive Income Attributable to Noncontrolling Interest
—

 
—

 
—

 
—

 
10,533

 
10,533

Comprehensive Income (Loss) Attributable to CONSOL Energy Inc. Shareholders
$
106,497

 
$
76,678

 
$
29,036

 
$
(88
)
 
$
(105,592
)
 
$
106,531