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Segment Information
 3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
Segment Information SEGMENT INFORMATION:
The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management to make decisions on and assess performance of the Company’s reportable segments. CONSOL Energy presently consists of two reportable segments, the PAMC and the CONSOL Marine Terminal. The PAMC includes the Bailey Mine, the Enlow Fork Mine, the Harvey Mine and a centralized preparation plant. The PAMC segment’s principal activities include the mining, preparation and marketing of bituminous coal, sold primarily to power generators, industrial end-users and metallurgical end-users. The CONSOL Marine Terminal provides coal export terminal services through the Port of Baltimore. General and administrative costs are allocated to the Company’s segments based on a percentage of resources utilized, a percentage of total revenue and a percentage of total projected capital expenditures. CONSOL Energy’s Other segment includes revenue and expenses from various corporate and diversified business activities that are not allocated to the PAMC or the CONSOL Marine Terminal segments. The diversified business activities include the Itmann Mining Complex, the Greenfield Reserves and Resources, closed mine activities, other income, gain on asset sales related to non-core assets, and gain/loss on debt extinguishment. Additionally, interest expense and income taxes, as well as various other non-operated activities, none of which are individually significant to the Company, are also reflected in CONSOL Energy's Other segment and are not allocated to the PAMC and CONSOL Marine Terminal segments.
The Company evaluates the performance of its segments utilizing Adjusted EBITDA and various sales and production metrics. Adjusted EBITDA measures the operating performance of the Company's segments and is used to allocate resources to the Company's segments.
Reportable segment results for the three months ended March 31, 2023 are:
PAMCCONSOL Marine TerminalOtherAdjustments and EliminationsConsolidated
Coal Revenue$563,337 $— $20,042 $— $583,379 
Terminal Revenue— 26,711 — — 26,711 
Freight Revenue64,337 — 3,170 — 67,507 
Total Revenue from Contracts with Customers$627,674 $26,711 $23,212 $— $677,597 
Adjusted EBITDA$330,963 $20,615 $(5,278)$— $346,300 
Segment Assets$1,687,932 $82,019 $925,360 $— $2,695,311 
Depreciation, Depletion and Amortization$51,371 $1,156 $7,024 $— $59,551 
Capital Expenditures$26,807 $575 $6,375 $— $33,757 
Reportable segment results for the three months ended March 31, 2022 are:
PAMCCONSOL Marine TerminalOtherAdjustments and EliminationsConsolidated
Coal Revenue$472,976 $— $3,408 $— $476,384 
Terminal Revenue— 21,397 — — 21,397 
Freight Revenue38,389 — — — 38,389 
Total Revenue from Contracts with Customers$511,365 $21,397 $3,408 $— $536,170 
Adjusted EBITDA$158,258 $14,477 $(3,505)$— $169,230 
Segment Assets$1,734,316 $80,135 $900,509 $— $2,714,960 
Depreciation, Depletion and Amortization$50,956 $1,165 $3,833 $— $55,954 
Capital Expenditures$12,978 $172 $23,493 $— $36,643 
For the three months ended March 31, 2023 and 2022, the Company's reportable segments had revenues from the following customers, each comprising over 10% of the Company's total sales:
Three Months Ended
March 31,
20232022
Customer A$86,504 *
Customer B$74,309 *
Customer C$68,214 *
Customer D*$100,322 
Customer E*$86,585 
Customer F*$66,289 
*Revenues from these customers during the periods presented were less than 10% of the Company's total sales.
Reconciliation of Segment Information to Consolidated Amounts:
Three Months Ended March 31, 2023
PAMCCONSOL Marine TerminalOtherTotal Company
Net Income (Loss)$276,276 $17,789 $(63,688)$230,377 
Income Tax Expense— — 41,593 41,593 
Interest Expense(301)1,526 9,054 10,279 
Interest Income(408)— (1,259)(1,667)
Depreciation, Depletion and Amortization51,371 1,156 7,024 59,551 
Stock-Based Compensation4,025 144 623 4,792 
Loss on Debt Extinguishment— — 1,375 1,375 
Adjusted EBITDA$330,963 $20,615 $(5,278)$346,300 
Three Months Ended March 31, 2022
PAMCCONSOL Marine TerminalOtherTotal Company
Net Income (Loss)$2,097 $11,613 $(18,160)$(4,450)
Income Tax Benefit— — (3,522)(3,522)
Interest Expense189 1,531 12,632 14,352 
Interest Income(415)— (914)(1,329)
Depreciation, Depletion and Amortization50,956 1,165 3,833 55,954 
Stock-Based Compensation3,529 168 504 4,201 
Loss on Debt Extinguishment— — 2,122 2,122 
Fair Value Adjustment of Commodity Derivative Instruments101,902 — — 101,902 
Adjusted EBITDA$158,258 $14,477 $(3,505)$169,230