Asset Retirement Obligations

12 Months Ended

Dec. 31, 2023

Asset Retirement Obligation Disclosure [Abstract]

ASSET RETIREMENT OBLIGATIONS:

CONSOL Energy accrues for mine closing costs, perpetual water treatment 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 obligations by increasing the carrying amount of related long-lived assets.

The reconciliation of changes in the Company's asset retirement obligations at December 31, 2023 and 2022 is as follows:


	As of December 31,
	2023		2022
Balance at Beginning of Period	$	251,502	$	238,118
Accretion Expense	19,843		18,747
Payments	(22,771)		(18,025)
Revisions in Estimated Cash Flows	4,533		12,801
Other	(11,915)		(139)
Balance at End of Period	$	241,192	$	251,502

For the year ended December 31, 2023, Other consists of $(11,915) attributed to conveyances of several gas wells to third parties.