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Segment Information
 9 Months Ended
Sep. 30, 2024
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 industrial end-users, power generators 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 currently include the Itmann Mining Complex, carbon products and materials businesses led by CONSOL Innovations LLC, 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 productivity 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 September 30, 2024 are:
PAMCCONSOL Marine TerminalOther, Corporate and EliminationsConsolidated
Coal Revenue$439,730 $— $22,759 $462,489 
Terminal Revenue— 23,740 — 23,740 
Freight Revenue62,219 — 1,187 63,406 
Other Revenue— — 3,797 3,797 
Total Revenue from Contracts with Customers$501,949 $23,740 $27,743 $553,432 
Adjusted EBITDA$173,906 $15,917 $(10,645)$179,178 
Segment Assets$1,778,921 $87,602 $957,594 $2,824,117 
Depreciation, Depletion and Amortization$44,663 $1,342 $7,324 $53,329 
Capital Expenditures$30,743 $2,805 $5,840 $39,388 
Reportable segment results for the three months ended September 30, 2023 are:
PAMCCONSOL Marine TerminalOther, Corporate and EliminationsConsolidated
Coal Revenue$431,090 $— $18,528 $449,618 
Terminal Revenue— 22,676 — 22,676 
Freight Revenue64,507 — 3,865 68,372 
Total Revenue from Contracts with Customers$495,597 $22,676 $22,393 $540,666 
Adjusted EBITDA$183,790 $14,853 $(13,135)$185,508 
Segment Assets$1,616,224 $83,422 $959,869 $2,659,515 
Depreciation, Depletion and Amortization$50,663 $1,181 $6,948 $58,792 
Capital Expenditures$35,404 $2,630 $3,633 $41,667 
Reportable segment results for the nine months ended September 30, 2024 are:
PAMCCONSOL Marine TerminalOther, Corporate and EliminationsConsolidated
Coal Revenue$1,240,359 $— $79,379 $1,319,738 
Terminal Revenue— 60,288 — 60,288 
Freight Revenue192,569 — 6,319 198,888 
Other Revenue— — 11,927 11,927 
Total Revenue from Contracts with Customers$1,432,928 $60,288 $97,625 $1,590,841 
Adjusted EBITDA$481,685 $37,925 $(34,141)$485,469 
Segment Assets$1,778,921 $87,602 $957,594 $2,824,117 
Depreciation, Depletion and Amortization$136,607 $3,816 $24,750 $165,173 
Capital Expenditures$114,744 $7,605 $14,799 $137,148 
Reportable segment results for the nine months ended September 30, 2023 are:
PAMCCONSOL Marine TerminalOther, Corporate and EliminationsConsolidated
Coal Revenue$1,515,603 $— $58,493 $1,574,096 
Terminal Revenue— 80,755 — 80,755 
Freight Revenue206,725 — 10,710 217,435 
Total Revenue from Contracts with Customers$1,722,328 $80,755 $69,203 $1,872,286 
Adjusted EBITDA$784,819 $59,324 $(36,385)$807,758 
Segment Assets$1,616,224 $83,422 $959,869 $2,659,515 
Depreciation, Depletion and Amortization$152,302 $3,513 $27,056 $182,871 
Capital Expenditures$99,706 $4,329 $13,714 $117,749 
For the three and nine months ended September 30, 2024 and 2023, the Company's reportable segments had revenues from the following customers, each comprising over 10% of the Company's total sales:

Three Months Ended
September 30,		 Nine Months Ended
September 30,
2024202320242023
Customer A$67,016 $69,322 $176,844 $220,726 
Customer B$63,473 $72,335 $172,394 $207,746 
Reconciliation of Segment Information to Consolidated Amounts:

Three Months Ended September 30, 2024
PAMCCONSOL Marine TerminalOtherConsolidated
Net Income (Loss)$129,393 $12,966 $(46,727)$95,632 
Income Tax Expense— — 17,539 17,539 
Interest Expense— 1,516 3,148 4,664 
Interest Income(1,795)— (3,221)(5,016)
Depreciation, Depletion and Amortization44,663 1,342 7,324 53,329 
Stock-Based Compensation1,645 93 313 2,051 
Merger-Related Expenses— — 10,979 10,979 
Adjusted EBITDA$173,906 $15,917 $(10,645)$179,178 
Three Months Ended September 30, 2023
PAMCCONSOL Marine TerminalOtherConsolidated
Net Income (Loss)$132,442 $12,098 $(43,815)$100,725 
Income Tax Expense— — 21,032 21,032 
Interest Expense— 1,524 5,121 6,645 
Interest Income(723)— (3,301)(4,024)
Depreciation, Depletion and Amortization50,663 1,181 6,948 58,792 
Stock-Based Compensation1,408 50 218 1,676 
Loss on Debt Extinguishment— — 662 662 
Adjusted EBITDA$183,790 $14,853 $(13,135)$185,508 
Nine Months Ended September 30, 2024
PAMCCONSOL Marine TerminalOtherConsolidated
Net Income (Loss)$341,859 $29,118 $(115,393)$255,584 
Income Tax Expense— — 43,409 43,409 
Interest Expense— 4,555 10,508 15,063 
Interest Income(4,408)— (9,737)(14,145)
Depreciation, Depletion and Amortization136,607 3,816 24,750 165,173 
Stock-Based Compensation7,627 436 1,343 9,406 
Merger-Related Expenses— — 10,979 10,979 
Adjusted EBITDA$481,685 $37,925 $(34,141)$485,469 
Nine Months Ended September 30, 2023
PAMCCONSOL Marine TerminalOtherConsolidated
Net Income (Loss)$627,053 $50,981 $(179,209)$498,825 
Income Tax Expense— — 100,199 100,199 
Interest Expense— 4,576 19,503 24,079 
Interest Income(1,644)— (7,758)(9,402)
Depreciation, Depletion and Amortization152,302 3,513 27,056 182,871 
Stock-Based Compensation7,108 254 1,099 8,461 
Loss on Debt Extinguishment— — 2,725 2,725 
Adjusted EBITDA$784,819 $59,324 $(36,385)$807,758