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Major Transactions
 12 Months Ended
Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]  
Major Transactions MAJOR TRANSACTIONS:
Merger with PA Mining Complex LP
On October 22, 2020, CONSOL Energy, the Partnership, the General Partner, a wholly-owned subsidiary of CONSOL Energy, and Merger Sub entered into a definitive merger agreement pursuant to which Merger Sub merged with and into the Partnership, with the Partnership surviving as an indirect, wholly-owned subsidiary of CONSOL Energy. On December 30, 2020, the CCR Merger was completed and CONSOL Energy issued 7,967,690 shares of common stock to acquire the 10,912,138 common units of the Partnership not owned by CONSOL Energy prior to the CCR Merger at a fixed exchange ratio of 0.73 shares of CONSOL Energy common stock for each Partnership unit, for total implied consideration of $51,710. As a result of the CCR Merger, the Partnership's common units are no longer publicly traded.
Except for the Partnership's incentive distribution rights, which were automatically canceled immediately prior to the effective time of the CCR Merger for no consideration in accordance with the Partnership's partnership agreement, the interests in the Partnership owned by CONSOL Energy and its subsidiaries remain outstanding as limited partner interests in the surviving entity. The General Partner continues to own the non-economic general partner interest in the surviving entity.
Since CONSOL Energy controlled the Partnership prior to the CCR Merger and continues to control the Partnership after the CCR Merger, CONSOL Energy accounted for the change in its ownership interest in the Partnership as an equity transaction, which was reflected as a reduction of noncontrolling interest with corresponding increases to common stock and capital in excess of par value. No gain or loss was recognized in CONSOL Energy's Consolidated Statements of Income as a result of the CCR Merger. The tax effects of the CCR Merger were reported as adjustments to deferred income taxes and capital in excess of par value.
Prior to the effective date of the CCR Merger, public unitholders held a 39.3% equity interest in the Partnership's outstanding common units and CONSOL Energy owned the remaining 60.7% equity interest in the Partnership's outstanding common units. The earnings of the Partnership that were attributed to its common units held by the public prior to the CCR Merger are reflected in Net Loss Attributable to Noncontrolling Interest in the Consolidated Statements of Income.
The Company incurred $9,822 of transaction costs directly attributable to the CCR Merger during the year ended December 31, 2020, including financial advisory, legal service and other professional fees, which were recorded to General and Administrative Costs in the Consolidated Statements of Income.
Settlement Transaction with Murray Energy
On September 16, 2020, CONSOL entered into a settlement transaction with (i) Murray Energy Holdings Co., Murray Energy Corporation, and their direct and indirect subsidiaries (such entities that are debtors in possession in Murray Energy Holdings Co.’s jointly administered Chapter 11 bankruptcy cases) and (ii) ACNR Holdings, Inc. to fully and finally resolve the disputes raised in the litigation captioned CONSOL Energy Inc. v Murray Energy Holdings Co., et al., Adversary Case 2:20-ap-02036, arising out of Murray Energy Holdings Co.'s bankruptcy proceedings and any and all
other disputes, controversies, or causes of action between and among them. The underlying agreements and compromises, which have been memorialized in definitive documentation, were treated as a single, integrated transaction. As of December 31, 2022, this single, integrated transaction resulted in $4,867 of Other Receivables, net, and $17,278 of Other Assets, net, included in the Consolidated Balance Sheets. As of December 31, 2021, this single, integrated transaction resulted in $4,867 of Other Receivables, net, and $19,790 of Other Assets, net, included in the Consolidated Balance Sheets. See Note 23 - Commitments and Contingent Liabilities with respect to additional information relating to certain liabilities of the Company under the Coal Act (as defined below).