GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION (Tables)

9 Months Ended

Sep. 30, 2018

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Income Statement

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

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

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

Balance Sheet

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

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

Condensed Statement of Cash Flows

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

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