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BASIS OF PRESENTATION

BASIS OF PRESENTATION:

On November 28, 2017, CONSOL Energy was separated from its former parent to become an independent, publicly-traded coal company. As part of the separation, the following assets of the Company's former parent were transferred to CONSOL Energy (collectively, the “Coal Business”): (i) its interest in the Pennsylvania Mining Complex, and certain related coal assets, (ii) its ownership interest in CNX Coal Resources LP, which owns a 25% undivided interest in the PAMC, (iii) the CONSOL Marine Terminal and, (iv) undeveloped coal reserves (Greenfield Reserves) located in the Northern Appalachian, Central Appalachian and Illinois basins and certain related coal assets and liabilities. Following the separation, shares of the Company's common stock began “regular-way” trading on the New York Stock Exchange on November 29, 2017 under the symbol “CEIX”.

Basis of Presentation

The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results that may be expected for future periods.

The Consolidated Balance Sheet at December 31, 2018 has been derived from the Audited Consolidated Financial Statements at that date but does not include all disclosures required by GAAP. This Form 10-Q report should be read in conjunction with CONSOL Energy Inc.'s Annual Report on Form 10-K for the year ended December 31, 2018.

Basis of Consolidation

The Consolidated Financial Statements include the accounts of CONSOL Energy Inc. and its wholly-owned and majority-owned and/or controlled subsidiaries. The portion of these entities that is not owned by the Company is presented as non-controlling interest. All significant intercompany transactions and accounts have been eliminated in consolidation.

Recent Accounting Pronouncements

In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-15 - Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40) to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement) by providing guidance for determining when the arrangement includes a software license. The amendments in Update 2018-15 align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements of capitalizing implementation costs incurred to develop or obtain internal-use software. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements.

In August 2018, the FASB issued ASU 2018-14 - Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. These changes will be effective for fiscal years ending after December 15, 2020, including interim periods within those fiscal years. Management is currently evaluating the impact this guidance may have on the Company’s financial statements.

In August 2018, the FASB issued ASU 2018-13 - Fair Value Measurement (Topic 820) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements on fair value measurements including the consideration of costs and benefits. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements.

In June 2016, the FASB issued ASU 2016-13 - Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which provides financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this, the amendments in this Update replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The measurement of expected credit losses will be based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amount. In May 2019, the FASB updated Topic 326 by issuing ASU 2019-05, Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief, which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments-Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments-Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326. The amendments in these Updates will be applied using a modified-retrospective approach and, for public entities, are effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements.

Earnings per Share

Basic earnings per share are computed by dividing net income attributable to CONSOL Energy Inc. shareholders by the weighted average shares outstanding during the reporting period. Dilutive earnings per share are computed similarly to basic earnings per share, except that the weighted average shares outstanding are increased to include additional shares from restricted stock units and performance share units, if dilutive. The number of additional shares is calculated by assuming that outstanding restricted stock units and performance share units were released, and that the proceeds from such activities were used to acquire shares of common stock at the average market price during the reporting period.

The table below sets forth the share-based awards that have been excluded from the computation of diluted earnings per share because their effect would be anti-dilutive:



	For the Three Months Ended		For the Nine Months Ended
	September 30,		September 30,
	2019	2018	2019	2018
Anti-Dilutive Restricted Stock Units	418,924	620	166,650	620
Anti-Dilutive Performance Share Units	56,399	—	—	—
	475,323	620	166,650	620

The computations for basic and dilutive earnings per share are as follows:



	For the Three Months Ended				For the Nine Months Ended
Dollars in thousands, except per share data	September 30,				September 30,
	2019		2018		2019		2018
Numerator:
Net Income	$	7,024	$	9,084	$	76,157	$	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684		3,350		14,102		19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	5,734	$	62,055	$	113,304

Denominator:
Weighted-average shares of common stock outstanding	26,835,297		27,982,538		27,285,511		28,011,488
Effect of dilutive shares	181,693		593,322		195,332		516,527
Weighted-average diluted shares of common stock outstanding	27,016,990		28,575,860		27,480,843		28,528,015

Earnings per Share:
Basic	$	0.16	$	0.20	$	2.27	$	4.04
Dilutive	$	0.16	$	0.20	$	2.26	$	3.97

As of September 30, 2019, CONSOL Energy authorized 500,000 shares of preferred stock, none of which were issued or outstanding.

Reclassifications

Certain amounts in prior periods have been reclassified to conform with the report classifications of the current period, including the reclassification of restricted cash, previously included in Prepaid Expenses and Other Assets on the Consolidated Balance Sheets, as well as the reclassification of amortization of debt issuance costs and loss on debt extinguishment within the Operating Activities section of the Consolidated Statements of Cash Flows. These reclassifications had no effect on previously reported total assets, net income or stockholders' equity.

REVENUE

9 Months Ended

Sep. 30, 2019

REVENUE

REVENUE:

The following table disaggregates CONSOL Energy's revenue by major source to depict how the nature, amount, timing and uncertainty of the Company's revenues and cash flows are affected by economic factors:



	Three Months Ended				Nine Months Ended
	September 30, 2019		September 30, 2018		September 30, 2019		September 30, 2018
Coal Revenue	$	301,542	$	294,797	$	984,665	$	1,016,503
Terminal Revenue	16,303		16,115		50,829		47,995
Freight Revenue	3,599		2,443		14,115		37,774
Total Revenue from Contracts with Customers	$	321,444	$	313,355	$	1,049,609	$	1,102,272

CONSOL Energy's coal revenue is recognized when title passes to the customer. The Company has determined that each ton of coal represents a separate and distinct performance obligation. The Company's coal supply contracts and other sales and operating revenue contracts vary in length from short-term to long-term contracts and do not typically have significant financing components.

The estimated transaction price from each of the Company's contracts is based on the total amount of consideration to which the Company expects to be entitled under the contract. Included in the transaction price for certain coal supply contracts is the impact of variable consideration, including quality price adjustments, handling services, per ton price fluctuations based on certain coal sales price indices and anticipated payments in lieu of shipments. The estimated transaction price for each contract is allocated to the Company's performance obligations based on relative stand-alone selling prices determined at contract inception.

Coal Revenue

Revenues are recognized at a point in time, which is generally when title passes to the customers and the price is fixed and determinable. Generally, title passes when coal is loaded at the central preparation facility and, on occasion, at terminal locations or other customer destinations. The Company's coal contract revenue per ton is fixed and determinable and adjusted for nominal quality adjustments. Some coal contracts also contain positive electric power price-related adjustments in addition to a fixed base price per ton. None of the Company’s coal contracts allow for retroactive adjustments to pricing after title to the coal has passed.

Some of the Company's contracts span multiple years and have annual pricing modifications, based upon market-driven or inflationary adjustments, where no additional value is exchanged. Also, some of the Company's contracts contain favorable electric power price-related adjustments, which represent market-driven price adjustments, wherein there is no additional value exchanged. Management believes that the invoice price is the most appropriate rate at which to recognize revenue.

While CONSOL Energy does, from time to time, experience costs of obtaining coal customer contracts with amortization periods greater than one year, those costs are immaterial to the Company's net income. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance.

Terminal Revenue

Terminal revenues are attributable to the Company's CONSOL Marine Terminal and include revenues earned from providing receipt and unloading of coal from rail cars, transporting coal from the receipt point to temporary storage or stockpile facilities located at the Terminal, stockpiling, blending, weighing, sampling, redelivery, and loading of coal onto vessels. Revenues for these services are generally earned on a rateable basis, and performance obligations are considered fulfilled as the services are performed.

CONSOL Marine Terminal does not normally experience material costs of obtaining customer contracts with amortization periods greater than one year. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining Terminal customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance.

Freight Revenue

Some of CONSOL Energy's coal contracts require that the Company sell its coal at locations other than its central preparation plant. The cost to transport the Company's coal to the ultimate sales point is passed through to the Company's customers and CONSOL Energy recognizes the freight revenue equal to the transportation costs when title of the coal passes to the customer.

Contract Balances

Contract assets are recorded as trade receivables and reported separately in the Company's Consolidated Balance Sheets from other contract assets as title passes to the customer and the Company's right to consideration becomes unconditional. Payments for coal shipments are typically due within two to four weeks from the invoice date. CONSOL Energy typically does not have material contract assets that are stated separately from trade receivables as the Company's performance obligations are satisfied as control of the goods or services passes to the customer, thereby granting the Company an unconditional right to receive consideration. Contract liabilities relate to consideration received in advance of the satisfaction of the Company's performance obligations. Contract liabilities are recognized as revenue at the point in time when control of the good or service passes to the customer.

MISCELLANEOUS OTHER INCOME

9 Months Ended

Sep. 30, 2019

MISCELLANEOUS OTHER INCOME

MISCELLANEOUS OTHER INCOME:



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Royalty Income - Non-Operated Coal	$	4,976	$	5,160	$	16,863	$	19,108
Purchased Coal Sales	3,136		2,901		9,052		15,389
Contract Buyout	1,193		—		3,583		350
Interest Income	755		523		2,399		1,591
Rental Income	625		896		1,923		3,066
Property Easements and Option Income	100		1,069		1,529		5,479
Other	403		429		1,325		2,251
Miscellaneous Other Income	$	11,188	$	10,978	$	36,674	$	47,234

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS

9 Months Ended

Sep. 30, 2019

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit (Credit) Cost are as follows:



	Pension Benefits												Other Post-Employment Benefits
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018			2019			2018			2019			2018
Service Cost	$	987		$	288		$	2,963		$	863		$	—		$	—		$	—		$	—
Interest Cost	6,275			5,876			18,825			17,628			4,580			4,677			13,740			14,030
Expected Return on Plan Assets	(10,114		)	(10,092		)	(30,343		)	(30,277		)	—			—			—			—
Amortization of Prior Service Credits	(92		)	(126		)	(275		)	(377		)	(601		)	(601		)	(1,804		)	(1,804		)
Amortization of Actuarial Loss	1,490			2,179			4,469			6,537			2,315			4,051			6,946			12,154
Net Periodic Benefit (Credit) Cost	$	(1,454	)	$	(1,875	)	$	(4,361	)	$	(5,626	)	$	6,294		$	8,127		$	18,882		$	24,380

Expenses (credits) related to pension and other post-employment benefits are reflected in Operating and Other Costs in the Consolidated Statements of Income.

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS

9 Months Ended

Sep. 30, 2019

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost are as follows:



	CWP										Workers' Compensation
	Three Months Ended September 30,					Nine Months Ended September 30,					Three Months Ended September 30,						Nine Months Ended September 30,
	2019		2018			2019		2018			2019			2018			2019			2018
Service Cost	$	948	$	1,662		$	2,844	$	4,987		$	1,421		$	1,558		$	4,264		$	4,673
Interest Cost	1,750		1,311			5,250		3,934			646			571			1,939			1,712
Amortization of Actuarial Loss (Gain)	254		(213		)	762		(640		)	(193		)	(20		)	(580		)	(59		)
State Administrative Fees and Insurance Bond Premiums	—		—			—		—			510			675			1,671			1,986
Net Periodic Benefit Cost	$	2,952	$	2,760		$	8,856	$	8,281		$	2,384		$	2,784		$	7,294		$	8,312

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES: The Company's effective tax rate is based on its estimated full year effective tax rate, comprised of expected statutory tax provision, offset by excess percentage depletion and other discrete tax benefits. The effective tax rate for the nine months ended September 30, 2019 was (0.3)%, composed of a tax expense of 0.2% from operations and a discrete tax benefit of (0.5)% primarily related to equity compensation. The effective tax rate for the nine months ended September 30, 2019 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion. The effective tax rate for the nine months ended September 30, 2018 was 6.0%. The effective tax rate for the nine months ended September 30, 2018 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion. The Company utilizes the “more likely than not” standard in recognizing a tax benefit in its financial statements. For the nine months ended September 30, 2019 and the year ended December 31, 2018, the Company did not have any unrecognized tax benefits. If accrual for interest or penalties is required, it is the Company's policy to include these as a component of income tax expense. The Company is subject to taxation in the United States, as well as various states, and Canada, as well as various provinces. Under the provisions of the tax matters agreement entered into between the Company and its former parent on November 28, 2017 (the “TMA”), certain subsidiaries of the Company are subject to examination for tax years for the period January 1, 2015 through the nine months ended September 30, 2019 for certain state and foreign returns. Further, the Company is subject to examination for the period November 28, 2017 through the nine months ended September 30, 2019 for federal and certain state returns.

INVENTORIES

9 Months Ended

Sep. 30, 2019

INVENTORIES

INVENTORIES:

Inventory components consist of the following:



	September 30, 2019		December 31, 2018
Coal	$	3,974	$	4,642
Supplies	44,865		44,004
Total Inventories	$	48,839	$	48,646

Inventories are stated at the lower of cost or net realizable value. The cost of coal inventories is determined by the first-in, first-out (“FIFO”) method. Coal inventory costs include labor, supplies, equipment costs, operating overhead, depreciation, depletion, amortization and other related costs. The cost of supplies inventory is determined by the average cost method and includes operating and maintenance supplies to be used in the Company's coal operations.

ACCOUNTS RECEIVABLE SECURITIZATION	9 Months Ended
ACCOUNTS RECEIVABLE SECURITIZATION	Sep. 30, 2019
Short-term Debt [Abstract]
ACCOUNTS RECEIVABLE SECURITIZATION	ACCOUNTS RECEIVABLE SECURITIZATION: CONSOL Energy and certain of its U.S. subsidiaries are parties to a trade accounts receivable securitization facility with financial institutions for the sale on a continuous basis of eligible trade accounts receivable. In August 2018, the securitization facility was amended to, among other things, extend the term of the securitization facility for three years ending August 30, 2021. Pursuant to the securitization facility, CONSOL Thermal Holdings LLC sells current and future trade receivables to CONSOL Pennsylvania Coal Company LLC. CONSOL Marine Terminals LLC and CONSOL Pennsylvania Coal Company LLC sell and/or contribute current and future trade receivables (including receivables sold to CONSOL Pennsylvania Coal Company LLC by CONSOL Thermal Holdings LLC) to CONSOL Funding LLC (the “SPV”). The SPV, in turn, pledges its interests in the receivables to PNC Bank, which either makes loans or issues letters of credit on behalf of the SPV. The maximum amount of advances and letters of credit outstanding under the securitization facility may not exceed $100 million. Loans under the securitization facility accrue interest at a reserve-adjusted LIBOR market index rate equal to the one-month Eurodollar rate. Loans and letters of credit under the securitization facility also accrue a program fee and a letter of credit participation fee, respectively, ranging from 2.00% to 2.50% per annum depending on the total net leverage ratio of CONSOL Energy. In addition, the SPV paid certain structuring fees to PNC Capital Markets LLC and will pay other customary fees to the lenders, including a fee on unused commitments equal to 0.60% per annum. At September 30, 2019, the Company's eligible accounts receivable yielded $38,384 of borrowing capacity. At September 30, 2019, the facility had no outstanding borrowings and $39,902 of letters of credit outstanding, leaving no unused capacity. CONSOL Energy posted $1,518 of cash collateral to secure the difference in the outstanding letters of credit and the eligible accounts receivable. Cash collateral of $1,518 is included in Restricted Cash in the Consolidated Balance Sheets. At December 31, 2018, the Company's eligible accounts receivable yielded $37,869 of borrowing capacity. At December 31, 2018, the facility had no outstanding borrowings and $52,536 of letters of credit outstanding, leaving no unused capacity. CONSOL Energy posted $14,667 of cash collateral to secure the difference in the outstanding letters of credit and the eligible accounts receivable. Cash collateral of $14,667 is included in Restricted Cash in the Consolidated Balance Sheets. Costs associated with the receivables facility totaled $344 and $1,095 for the three and nine months ended September 30, 2019, respectively, and $658 and $2,184 for the three and nine months ended September 30, 2018, respectively. These costs have been recorded as financing fees which are included in Operating and Other Costs in the Consolidated Statements of Income. The Company has not derecognized any receivables due to its continued involvement in the collections efforts.

PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2019

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment consists of the following:



	September 30, 2019		December 31, 2018
Plant and Equipment	$	3,008,945	$	2,890,970
Coal Properties and Surface Lands	863,191		858,153
Airshafts	430,592		419,100
Mine Development	342,706		342,405
Advance Mining Royalties	327,966		327,543
Total Property, Plant and Equipment	4,973,400		4,838,171
Less: Accumulated Depreciation, Depletion and Amortization	2,866,649		2,731,643
Total Property, Plant and Equipment, Net	$	2,106,751	$	2,106,528

Coal reserves are controlled either through fee ownership or by lease. The duration of the leases vary; however, the lease terms are generally extended automatically to the exhaustion of economically recoverable reserves, as long as active mining continues. Coal interests held by lease provide the same rights as fee ownership for mineral extraction and are legally considered real property interests.

As of September 30, 2019 and December 31, 2018, property, plant and equipment includes gross assets under finance leases of $49,899 and $49,775, respectively. Accumulated amortization for finance leases was $27,458 and $15,973 at September 30, 2019 and December 31, 2018, respectively. Amortization expense for assets under finance leases approximated $3,919 and $3,927 for the three months ended September 30, 2019 and 2018 and $11,753 and $9,236 for the nine months ended September 30, 2019 and 2018, respectively, and is included in Depreciation, Depletion and Amortization in the accompanying Consolidated Statements of Income.

LEASES

9 Months Ended

Sep. 30, 2019

LEASES:

On January 1, 2019, the Company adopted Accounting Standards Codification (“ASC”) Topic 842 using the transition option, “Comparatives Under 840 Option,” established by ASU 2018-11, Leases (Topic 842), Targeted Improvements. As allowed under this guidance, the Company elected not to recast the comparative periods presented when transitioning to ASC 842. As most of the Company's leases do not provide an implicit rate, CONSOL Energy has taken a portfolio approach of applying its incremental borrowing rate based on the information available at the adoption date to calculate the present value of lease payments over the lease term. CONSOL Energy has elected the package of practical expedients permitted under the transition guidance within the standard, which allows the Company (1) to not reassess whether any expired or existing contracts are or contain leases, (2) to not reassess the lease classification for any expired or existing leases, and (3) to not reassess initial direct costs for any existing leases. CONSOL Energy has also elected the practical expedient to not evaluate land easements that existed or expired before the Company’s adoption of Topic 842 and the practical expedient to not separate lease and non-lease components; that is, to account for lease and non-lease components in a contract as a single lease component for all classes of underlying assets. Further, the Company made an accounting policy election to keep leases with an initial term of twelve months or less off the balance sheet. CONSOL Energy will recognize those lease payments in the Consolidated Statements of Income over the lease term. For the three and nine months ended September 30, 2019, these short-term lease expenses were not material to the Company's financial statements.

Based on the Company's lease portfolio, the standard had a material impact on the Company’s Consolidated Balance Sheet but did not have a significant impact on the Company’s consolidated net earnings and cash flows. The most significant impact was the recognition of Right of Use (“ROU”) assets and lease liabilities for operating leases, while the accounting for finance leases remained substantially unchanged. The Company's bank covenants were not affected by this update. The Company recorded operating lease ROU assets and operating lease liabilities of approximately $92 million as of January 1, 2019, primarily related to mining equipment, based on the present value of the future lease payments on the date of adoption.

The Company determines if an arrangement is an operating or finance lease at inception of the applicable lease. For leases where the Company is the lessee, ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available on the commencement date in determining the present value of lease payments. The ROU asset also consists of any prepaid lease payments, lease incentives received, and costs which will be incurred in exiting a lease. The lease terms used to calculate the ROU asset and related lease liability include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense while the expense for finance leases is recognized as depreciation expense and interest expense using the interest method of recognition.

The Company has operating leases for mining and other equipment used in operations and office space. Many leases include one or more options to renew, some of which include options to extend, the leases, and some leases include options to terminate or buy out the leases within a set period of time. In certain of the Company’s lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for inflation and/or changes in other indexes. Many of the Company's operating lease payments for mining equipment contain a variable component which is calculated based upon production metrics such as feet of advance or raw tonnage mined. While most of the Company's leases contain clauses regarding the general condition of the equipment upon lease termination, they do not contain residual value guarantees.

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—

The following table presents the lease balances within the Consolidated Balance Sheet, weighted average lease term, and the weighted average discount rate related to the Company's operating leases at September 30, 2019:



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%

CONSOL Energy leases certain owned mining equipment to a third-party under operating leases. At September 30, 2019, the amount of owned equipment included in gross property, plant and equipment was $6,966 and the associated amount of accumulated depreciation was $6,966. At September 30, 2019, scheduled minimum rental payments for operating leases related to this equipment were as follows:



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

The Company also enters into finance leases for mining equipment and automobiles. Assets arising from finance leases are included in property, plant and equipment, net and the liabilities are included in current portion of long-term debt and long-term debt in the accompanying Consolidated Balance Sheet.

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%

At September 30, 2019, certain finance leases for mining equipment are subleased to a third-party. The following table represents the minimum payments, including interest, for those finance subleases:



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

As of September 30, 2019, the Company had no additional significant operating or finance leases that had not yet commenced.

LEASES:

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

As of September 30, 2019, the Company had no additional significant operating or finance leases that had not yet commenced.

OTHER ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2019

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES:



	September 30, 2019		December 31, 2018
Subsidence Liability	$	93,202	$	83,532
Accrued Payroll and Benefits	17,144		12,978
Accrued Interest	11,521		6,850
Accrued Other Taxes	3,357		5,050
Litigation	2,640		8,235
Short-Term Incentive Compensation	2,411		6,024
Other	10,167		15,588
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions	32,361		32,345
Asset Retirement Obligations	29,413		31,017
Operating Lease Liability	15,769		—
Workers' Compensation	11,846		12,628
Pneumoconiosis Benefits	10,786		12,187
Total Other Accrued Liabilities	$	240,617	$	226,434

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

LONG-TERM DEBT

LONG-TERM DEBT:



	September 30, 2019		December 31, 2018
Debt:
Term Loan B due in September 2024 (Principal of $273,625 and $396,000 less Unamortized Discount of $1,250 and $6,253, 6.55% and 8.53% Weighted Average Interest Rate, respectively)	$	272,375	$	389,747
11.00% Senior Secured Second Lien Notes due November 2025	239,228		274,276
MEDCO Revenue Bonds in Series due September 2025 at 5.75%	102,865		102,865
Term Loan A due in March 2023 (5.80% and 6.78% Weighted Average Interest Rate, respectively)	92,500		73,750
Other Asset-Backed Financing Arrangements Maturing in December 2020 and September 2024, 6.35% Weighted Average Interest Rate and 3.61%, respectively	7,591		—
Advance Royalty Commitments (8.57% Weighted Average Interest Rate)	2,261		2,261
Less: Unamortized Debt Issuance Costs	11,207		16,409
	705,613		826,490
Less: Amounts Due in One Year*	27,678		117,954
Long-Term Debt	$	677,935	$	708,536

* Excludes current portion of Finance Lease Obligations of $17,537 and $16,858 at September 30, 2019 and December 31, 2018, respectively.

In November 2017, CONSOL Energy entered into a revolving credit facility with commitments up to $300 million (the “Revolving Credit Facility”), a Term Loan A Facility of up to $100 million (the “TLA Facility”) and a Term Loan B Facility of up to $400 million (the “TLB Facility”, and together with the Revolving Credit Facility and the TLA Facility, the “Senior Secured Credit Facilities”). On March 28, 2019, the Company amended the Senior Secured Credit Facilities (the “amendment”) to increase the borrowing commitment of the Revolving Credit Facility to $400 million and reallocate the principal amounts outstanding under the TLA Facility and TLB Facility. As a result, the principal amount outstanding under the TLA Facility was $100 million and the principal amount outstanding under the TLB Facility was $275 million. Borrowings under the Company's Senior Secured Credit Facilities bear interest at a floating rate which can be, at the Company's option, either (i) LIBOR plus an applicable margin or (ii) an alternate base rate plus an applicable margin. The applicable margin for the Revolving Credit Facility and TLA Facility depends on the total net leverage ratio, whereas the applicable margin for the TLB Facility is fixed. The amendment reduced the applicable margin by 50 basis points on both the Revolving Credit Facility and the TLA Facility, and by 150 basis points on the

TLB Facility. The amendment also extended the maturity dates of the Senior Secured Credit Facilities. The maturity date of the Revolving Credit and TLA Facilities was extended from November 28, 2021 to March 28, 2023. The TLB Facility's maturity date

was extended from November 28, 2022 to September 28, 2024. Obligations under the Senior Secured Credit Facilities are guaranteed by (i) all owners of the 75% undivided economic interest in the PAMC held by the Company, (ii) any other members of the Company’s group that own any portion of the collateral securing the Revolving Credit Facility, and (iii) subject to certain customary exceptions and agreed materiality thresholds, all other existing or future direct or indirect wholly-owned restricted subsidiaries of the Company (excluding the Partnership and its wholly-owned subsidiaries).

The Revolving Credit Facility and TLA Facility also include financial covenants, including (i) a maximum first lien gross leverage ratio, (ii) a maximum total net leverage ratio, and (iii) a minimum fixed charge coverage ratio. CONSOL Energy must maintain a maximum first lien gross leverage ratio covenant of no more than 2.00 to 1.00, measured quarterly, stepping down to 1.75 to 1.00 in March 2020. The maximum first lien gross leverage ratio is calculated as the ratio of Consolidated First Lien Debt to Consolidated EBITDA, excluding the Partnership. The maximum first lien gross leverage ratio was 1.15 to 1.00 at September 30, 2019. CONSOL Energy must maintain a maximum total net leverage ratio covenant of no more than 3.00 to 1.00, measured quarterly, stepping down to 2.75 to 1.00 in March 2020. The maximum total net leverage ratio is calculated as the ratio of Consolidated Indebtedness, minus Cash on Hand, to Consolidated EBITDA, excluding the Partnership. The maximum total net leverage ratio was 1.78 to 1.00 at September 30, 2019. Consolidated EBITDA, as used in the covenant calculation, excludes non-cash compensation expenses, non-recurring transaction expenses, extraordinary gains and losses, gains and losses on discontinued operations, non-cash charges related to legacy employee liabilities and gains and losses on debt extinguishment, and includes cash distributions received from the Partnership and subtracts cash payments related to legacy employee liabilities. The facilities also include a minimum fixed charge coverage covenant of no less than 1.10 to 1.00, measured quarterly. The minimum fixed charge coverage ratio is calculated as the ratio of Consolidated EBITDA to Consolidated Fixed Charges, excluding the Partnership. Consolidated Fixed Charges, as used in the covenant calculation, include cash interest payments, cash payments for income taxes, scheduled debt repayments, dividends paid, and Maintenance Capital Expenditures. The minimum fixed charge coverage ratio was 1.46 to 1.00 at September 30, 2019.

The TLB Facility also includes a financial covenant that requires the Company to repay a certain amount of its borrowings under the TLB Facility within ten business days after the date it files its Form 10-K with the Securities and Exchange Commission if the Company has excess cash flow (as defined in the credit agreement for the Senior Secured Credit Facilities) during the year covered by the applicable Form 10-K. During the nine months ended September 30, 2019, CONSOL Energy made the required repayment of approximately $110 million based on the amount of the Company's excess cash flow as of December 31, 2018. For fiscal year 2018, such repayment was equal to 75% of the Company’s excess cash flow less any voluntary prepayments of its borrowings under the TLB Facility made by the Company during 2018. For all subsequent fiscal years, the required repayment is equal to a certain percentage of the Company’s excess cash flow for such year, ranging from 0% to 75% depending on the Company’s total net leverage ratio, less the amount of certain voluntary prepayments made by the Company, if any, under the TLB Facility during such fiscal year. The amendment reduced the maximum amount of the mandatory annual excess cash flow sweep under the TLB Facility by 25%.

As of September 30, 2019, no amount related to the prepayment of the TLB Facility in connection with the excess cash flow requirement has been classified as Current Portion of Long-Term Debt in the Consolidated Balance Sheets. The amount of excess cash flow is a covenant feature only applicable as of the Company's year-end and calculated as of December 31, 2019. If this covenant was applicable as of September 30, 2019, management estimates the repayment under this covenant would be approximately $7 million, subject to fourth quarter performance and other discretionary uses of cash.

At September 30, 2019, the Revolving Credit Facility had no borrowings outstanding and $73,732 of letters of credit outstanding, leaving $326,268 of unused capacity. At December 31, 2018, the Revolving Credit Facility had no borrowings outstanding and $54,065 of letters of credit outstanding, leaving $245,935 of unused capacity. From time to time, CONSOL Energy is required to post financial assurances to satisfy contractual and other requirements generated in the normal course of business. Some of these assurances are posted to comply with federal, state or other government agencies' statutes and regulations. CONSOL Energy sometimes uses letters of credit to satisfy these requirements and these letters of credit reduce the Company's borrowing facility capacity.

In November 2017, CONSOL Energy issued $300 million in aggregate principal amount of 11.00% Senior Secured Second Lien Notes due 2025 (the “Second Lien Notes”) pursuant to an indenture (the “Indenture”) dated as of November 13, 2017, by and between the Company and UMB Bank, N.A., a national banking association, as trustee and collateral trustee (the “Trustee”). On November 28, 2017, certain subsidiaries of the Company executed a supplement to the Indenture and became party to the Indenture as a guarantor (the “Guarantors”). The Second Lien Notes are secured by second priority liens on substantially all of the assets of the Company and the Guarantors that are pledged and on a first-priority basis as collateral securing the Company’s obligations under the Senior Secured Credit Facilities (described above), subject to certain exceptions under the Indenture.

During the nine months ended September 30, 2019, the Company made a required repayment of approximately $110 million on the TLB Facility (discussed above) and amended the Senior Secured Credit Facilities.The Company also repurchased $35 million of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025 during the nine months ended September 30, 2019. As part of these transactions, $801 and $25,444 was included in Loss on Debt Extinguishment on the Consolidated Statements of Income for the three and nine months ended September 30, 2019, respectively.

During the nine months ended September 30, 2018, CONSOL Energy made total payments of $26 million on its outstanding TLA Facility, including accelerated payments of $15 million. The Company also repurchased $21 million of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025 during the nine months ended September 30, 2018. As part of these transactions, $3,149 was included in Loss on Debt Extinguishment on the Consolidated Statements of Income for the nine months ended September 30, 2018.

During the nine months ended September 30, 2019, the Company entered into two asset-backed financing arrangements related to certain equipment. The equipment, which has an approximate value of $7,591, fully collateralizes the loans.

COMMITMENTS AND CONTINGENT LIABILITIES

9 Months Ended

Sep. 30, 2019

COMMITMENTS AND CONTINGENT LIABILITIES

COMMITMENTS AND CONTINGENT LIABILITIES:

The Company and its former parent entered into a separation and distribution agreement on November 28, 2017 that implemented the legal and structural separation of the Company from its former parent. The separation and distribution agreement also identified the assets of the Coal Business that were transferred to the Company and the liabilities and contracts related to the Coal Business that were assumed by the Company as part of the separation and distribution, and provides post-closing indemnification obligations and procedures between the Company and its former parent relating to the liabilities of the Coal Business that the Company assumed.

The Company is subject to various lawsuits and claims with respect to such matters as personal injury, wrongful death, damage to property, exposure to hazardous substances, governmental regulations including environmental remediation, employment and contract disputes and other claims and actions arising out of the normal course of business. The Company accrues the estimated loss for these lawsuits and claims when the loss is probable and reasonably estimable. The Company’s estimated accruals related to these pending claims, individually and in the aggregate, are immaterial to the financial position, results of operations or cash flows of the Company as of September 30, 2019. It is possible that the aggregate loss in the future with respect to these lawsuits and claims could ultimately be material to the Company’s financial position, results of operations or cash flows; however, such amounts cannot be reasonably estimated. The amount claimed against the Company as of September 30, 2019 is disclosed below when an amount is expressly stated in the lawsuit or claim, which is not often the case.

Fitzwater Litigation: Three nonunion retired coal miners have sued Fola Coal Company LLC, Consolidation Coal Company (“CCC”) and CONSOL of Kentucky Inc. (“COK”) (as well as the Company's former parent) in West Virginia Federal Court alleging ERISA violations in the termination of retiree health care benefits. The Plaintiffs contend they relied to their detriment on oral statements and promises of “lifetime health benefits” allegedly made by various members of management during Plaintiffs’ employment and that they were allegedly denied access to Summary Plan Documents that clearly reserved the right to modify or terminate the Retiree Health and Welfare Plan subject to Plaintiffs’ claims. Pursuant to Plaintiffs’ amended complaint filed on April 24, 2017, Plaintiffs request that retiree health benefits be reinstated and seek to represent a class of all nonunion retirees who were associated with AMVEST and COK areas of operation. On October 15, 2019, Plantiffs’ supplemental motion for class certification was denied on all counts and a scheduling order for the remaining individual claims was set on October 16, 2019. The Company believes it has a meritorious defense and intends to vigorously defend this suit.

Casey Litigation: A class action lawsuit was filed on August 23, 2017 on behalf of two nonunion retired coal miners against CCC, COK, CONSOL Buchanan Mining Co., LLC and Kurt Salvatori in West Virginia Federal Court alleging ERISA violations in the termination of retiree health care benefits. Filed by the same lawyers who filed the Fitzwater litigation, and raising nearly identical claims, the Plaintiffs contend they relied to their detriment on oral promises of “lifetime health benefits” allegedly made by various members of management during Plaintiffs’ employment and that they were not provided with copies of Summary Plan Documents clearly reserving to the Company the right to modify or terminate the Retiree Health and Welfare Plan. Plaintiffs request that retiree health benefits be reinstated for them and their dependents and seek to represent a class of all nonunion retirees of any subsidiary of the Company's former parent that operated or employed individuals in McDowell or Mercer Counties, West Virginia, or Buchanan or Tazewell Counties, Virginia whose retiree welfare benefits were terminated. On December 1, 2017, the trial court judge in Fitzwater signed an order to consolidate Fitzwater with Casey. The Casey complaint was amended on March 1, 2018 to add new plaintiffs, add defendant CONSOL Pennsylvania Coal Company, LLC and eliminate defendant CONSOL Buchanan Mining Co., LLC in an attempt to expand the class of retirees. On October 15, 2019, Plantiffs’ supplemental motion for class certification was denied on all counts and a scheduling order for the remaining individual claims was set on October 16, 2019. The Company believes it has a meritorious defense and intends to vigorously defend this suit.

Other Matters: Various Company subsidiaries are defendants in certain other legal proceedings arising out of the conduct of the Coal Business prior to the separation and distribution, and the Company is also a defendant in other legal proceedings following the separation and distribution. In the opinion of management, based upon an investigation of these matters and discussion with legal counsel, the ultimate outcome of such other legal proceedings, individually and in the aggregate, is not expected to have a material adverse effect on the Company’s financial position, results of operations or liquidity.

As part of the separation and distribution, the Company assumed various financial obligations relating to the Coal Business and agreed to reimburse its former parent for certain financial guarantees relating to the Coal Business that its former parent retained following the separation and distribution. Employee-related financial guarantees have primarily been provided to support the United Mine Workers’ of America’s 1992 Benefit Plan and federal black lung and various state workers’ compensation self-insurance programs. Environmental financial guarantees have primarily been provided to support various performance bonds related to reclamation and other environmental issues. Coal and other financial guarantees have primarily been provided to support various sales contracts. Other guarantees have been extended to support insurance policies, legal matters, full and timely payments of mining equipment leases, and various other items necessary in the normal course of business.

The following is a summary, as of September 30, 2019, of the financial guarantees, unconditional purchase obligations and letters of credit to certain third parties. These amounts represent the maximum potential of total future payments that the Company could be required to make under these instruments, or under the separation and distribution agreement to the extent retained by the Company's former parent on behalf of the Coal Business. These amounts have not been reduced for potential recoveries under recourse or collateralization provisions. Generally, recoveries under reclamation bonds would be limited to the extent of the work performed at the time of the default. No amounts related to these financial guarantees and letters of credit are recorded as liabilities in the financial statements. The Company’s management believes that these guarantees will expire without being funded, and therefore, the commitments will not have a material adverse effect on the Company’s financial condition.



	Amount of Commitment Expiration Per Period
	Total Amounts Committed		Less Than 1 Year		1-3 Years		3-5 Years		Beyond 5 Years
Letters of Credit:
Employee-Related	$	65,292	$	40,044	$	25,248	$	—	$	—
Environmental	398		398		—		—		—
Other	47,944		39,150		8,794		—		—
Total Letters of Credit	113,634		79,592		34,042		—		—
Surety Bonds:
Employee-Related	87,174		74,424		12,750		—		—
Environmental	532,027		437,422		94,605		—		—
Other	3,898		3,607		291		—		—
Total Surety Bonds	623,099		515,453		107,646		—		—
Guarantees:
Other	17,928		7,224		9,875		398		431
Total Guarantees	17,928		7,224		9,875		398		431
Total Commitments	$	754,661	$	602,269	$	151,563	$	398	$	431

Included in the above table are commitments and guarantees entered into in conjunction with the sale of Consolidation Coal Company and certain of its subsidiaries, which contain all five of its longwall coal mines in West Virginia and its river operations, to a third party. As part of the separation and distribution, the Company's former parent agreed to indemnify the Company and the Company agreed to indemnify its former parent in each case with respect to guarantees of certain equipment lease obligations that were assumed by the third party. In the event that the third party would default on the obligations defined in the agreements, the Company would be required to perform under the guarantees. If the Company would be required to perform, the stock purchase agreement provides various recourse actions. As of September 30, 2019, the Company has not been required to perform under these guarantees. The equipment lease obligations are collateralized by the underlying assets. The current maximum estimated exposure under these guarantees as of September 30, 2019 and December 31, 2018 is believed to be approximately $22,000 and $28,000, respectively. At September 30, 2019 and December 31, 2018, the fair value of these guarantees was $547 and $734, respectively, and is included in Other Accrued Liabilities on the Consolidated Balance Sheets. The fair value of certain of the guarantees was determined using the Company’s risk-adjusted interest rate. Significant increases or decreases in the risk-adjusted

interest rates may result in a significantly higher or lower fair value measurement. No other amounts related to financial guarantees and letters of credit are recorded as liabilities in the financial statements. Significant judgment is required in determining the fair value of these guarantees. The guarantees of the leases are classified within Level 3 of the fair value hierarchy.

The Company regularly evaluates the likelihood of default for all guarantees based on an expected loss analysis and records the fair value, if any, of its guarantees as an obligation in the consolidated financial statements.

DERIVATIVES

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES

DERIVATIVES:

The Company enters into interest rate swaps in order to achieve a mix of fixed and variable rate debt that it deems appropriate. The interest rate swaps have been designated as cash flow hedges of future variable interest payments, which are considered probable of occurring. Based on the Company's assessment, all of the critical terms of each of the hedges matched the underlying terms of the hedged debt and related forecasted interest payments, and as such, these hedges were considered highly effective. There is no ineffective portion or amount excluded from effectiveness testing.

The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges:



	September 30, 2019			December 31, 2018
Pay fixed swaps - notional amount	$	350,000		—
Net unrealized loss	$	(525	)	—
Weighted-average maturity period (years)	1.51			—
Weighted-average received rate	—			—
Weighted-average pay rate	—			—

The fair value of the interest rate swaps reflected an unrealized loss of $525 (net of $(167) tax) at September 30, 2019 and $0 at December 31, 2018. The unrealized loss is included on the Consolidated Statements of Stockholders' Equity as part of accumulated other comprehensive loss, as well as on the Consolidated Statements of Comprehensive Income as unrealized loss on cash flow hedges.

At September 30, 2019 and December 31, 2018, the interest rate swap contracts were reflected in the Consolidated Balance Sheets as follows:



	September 30, 2019		December 31, 2018
Current assets:
Other current assets	—		—
Long-term assets:
Other assets	—		—
Current liabilities:
Other current liabilities	$	243	—
Long-term liabilities:
Other liabilities	$	448	—
Total derivatives	$	691	$	—

No gains or losses were recognized in interest expense in the Consolidated Statements of Income, as no interest rate swaps have reached their effective date. During 2020, notional amounts of $150,000 will become effective. In the next 12 months, the Company expects a loss of approximately $(20) to be reclassified into earnings.

FAIR VALUE OF FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2019

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS:

CONSOL Energy determines the fair value of assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The fair values are based on assumptions that market participants would use when pricing an asset or liability, including assumptions about risk and the risks inherent in valuation techniques and the inputs to valuations. The fair value hierarchy is based on whether the inputs to valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources (including LIBOR-based discount rates), while unobservable inputs reflect the Company’s own assumptions of what market participants would use.

The fair value hierarchy includes three levels of inputs that may be used to measure fair value as described below.

Level One - Quoted prices for identical instruments in active markets.

Level Two - The fair value of the assets and liabilities included in Level 2 are based on standard industry income approach models that use significant observable inputs, including LIBOR-based discount rates.

Level Three - Unobservable inputs significant to the fair value measurement supported by little or no market activity. The significant unobservable inputs used in the fair value measurement of the Company’s third party guarantees are the credit risk of the third party and the third party surety bond markets. A significant increase or decrease in these values, in isolation, would have a directionally similar effect resulting in higher or lower fair value measurement of the Company’s Level 3 guarantees.

In those cases when the inputs used to measure fair value meet the definition of more than one level of the fair value hierarchy, the lowest level input that is significant to the fair value measurement in its totality determines the applicable level in the fair value hierarchy.

The financial instruments measured at fair value on a recurring basis are summarized below:



	Fair Value Measurements at								Fair Value Measurements at
	September 30, 2019								December 31, 2018
Description	Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
Lease Guarantees	$	—	$	—		$	(547	)	$	—	$	—	$	(734	)
Derivatives ⁽¹⁾	$	—	$	(691	)	$	—		$	—	$	—	$	—

(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

The following methods and assumptions were used to estimate the fair value for which the fair value option was not elected:

Long-term debt: The fair value of long-term debt is measured using unadjusted quoted market prices or estimated using discounted cash flow analyses. The discounted cash flow analyses are based on current market rates for instruments with similar cash flows.

The carrying amounts and fair values of financial instruments for which the fair value option was not elected are as follows:



	September 30, 2019				December 31, 2018
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-Term Debt	$	716,820	$	719,361	$	842,899	$	881,711

Certain of the Company’s debt is actively traded on a public market and, as a result, constitutes Level 1 fair value measurements. The portion of the Company’s debt obligations that is not actively traded is valued through reference to the applicable underlying benchmark rate and, as a result, constitutes Level 2 fair value measurements.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2019

Condensed Financial Information Disclosure [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION:

CONSOL Energy Inc. consists of one reportable segment: the Pennsylvania Mining Complex. The principal activities of the PAMC are mining, preparation and marketing of thermal coal, sold primarily to power generators. It also includes selling, general and administrative activities, as well as various other activities assigned to the PAMC.

CONSOL Energy Inc.’s Other division includes revenue and expenses from various corporate and diversified business activities that are not allocated to the PAMC. The diversified business activities include coal terminal operations, closed and idle mine activities, selling, general and administrative activities, as well as various other non-operated activities, none of which are individually significant to the Company.

Industry segment results for the three months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	301,542	$	—		$	—	$	301,542	(A)
Terminal Revenue	—		16,303			—		16,303
Freight Revenue	3,599		—			—		3,599
Total Revenue and Freight	$	305,141	$	16,303		$	—	$	321,444
Earnings (Loss) Before Income Tax	$	30,546	$	(21,107	)	$	—	$	9,439
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	45,829	$	8,541		$	—	$	54,370
Capital Expenditures	$	45,232	$	3,289		$	—	$	48,521

Industry segment results for the three months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	294,797	$	—		$	—	$	294,797	(A)
Terminal Revenue	—		16,115			—		16,115
Freight Revenue	2,443		—			—		2,443
Total Revenue and Freight	$	297,240	$	16,115		$	—	$	313,355
Earnings (Loss) Before Income Tax	$	37,962	$	(29,568	)	$	—	$	8,394
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	44,236	$	7,006		$	—	$	51,242
Capital Expenditures	$	32,309	$	8,347		$	—	$	40,656

Industry segment results for the nine months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	984,665	$	—		$	—	$	984,665	(A)
Terminal Revenue	—		50,829			—		50,829
Freight Revenue	14,115		—			—		14,115
Total Revenue and Freight	$	998,780	$	50,829		$	—	$	1,049,609
Earnings (Loss) Before Income Tax	$	156,029	$	(80,115	)	$	—	$	75,914
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	136,124	$	15,121		$	—	$	151,245
Capital Expenditures	$	117,417	$	14,058		$	—	$	131,475

Industry segment results for the nine months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	1,016,503	$	—		$	—	$	1,016,503	(A)
Terminal Revenue	—		47,995			—		47,995
Freight Revenue	37,774		—			—		37,774
Total Revenue and Freight	$	1,054,277	$	47,995		$	—	$	1,102,272
Earnings (Loss) Before Income Tax	$	220,862	$	(79,584	)	$	—	$	141,278
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	135,074	$	20,600		$	—	$	155,674
Capital Expenditures	$	81,025	$	15,830		$	—	$	96,855


(A)	For the three and nine months ended September 30, 2019 and 2018, the PAMC segment 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,
	2019		2018		2019		2018
Customer A	$	49,772	$	46,727	$	180,014	$	209,968
Customer B	$	95,953	$	84,110	$	358,882	$	181,236
Customer C	$	63,526	$	59,364	$	158,903	$	169,052

Reconciliation of Segment Information to Consolidated Amounts:

Total Assets:



	September 30,
	2019		2018
Segment assets for total reportable business segments	$	2,014,381	$	1,891,606
Segment assets for all other business segments	512,738		506,825
Items excluded from segment assets:
Cash, restricted cash and other investments	104,344		275,377
Deferred tax assets	91,772		72,120
Total Consolidated Assets	$	2,723,235	$	2,745,928

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION

9 Months Ended

Sep. 30, 2019

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION:

The payment obligations under the $275,000, Term Loan B due in September 2024, the $300,000, 11.000% per annum senior notes due November 2025, and the $100,000, Term Loan A due in March 2023 issued by CONSOL Energy are jointly and severally, and also fully and unconditionally, guaranteed by certain subsidiaries of CONSOL Energy. In accordance with positions established by the SEC, the following financial information sets forth separate financial information with respect to the parent, guarantor subsidiaries, CCR, a non-guarantor subsidiary, and the remaining non-guarantor subsidiaries. The principal elimination entries include investments in subsidiaries and certain intercompany balances and transactions. CONSOL Energy, the parent, and a guarantor subsidiary manage several assets and liabilities of all other wholly owned subsidiaries. These include, for example, deferred tax assets, cash and other post-employment liabilities. These assets and liabilities are reflected as parent company or guarantor company amounts for purposes of this presentation.

Income Statement for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer		Guarantor			CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—	$	226,157		$	75,385	$	—	$	—		$	301,542
Terminal Revenue	—		16,303			—		—		—			16,303
Freight Revenue	—		2,699			900		—		—			3,599
Miscellaneous Other Income (Loss)	20,578		(4,311		)	1,096		9,701		(15,876		)	11,188
Gain (Loss) on Sale of Assets	717		(3		)	—		—		—			714
Total Revenue and Other Income	21,295		240,845			77,381		9,701		(15,876		)	333,346
Costs and Expenses:
Operating and Other Costs	—		180,488			53,998		363		—			234,849
Depreciation, Depletion and Amortization	—		43,284			11,086		—		—			54,370
Freight Expense	—		2,699			900		—		—			3,599
Selling, General and Administrative Costs	—		11,850			2,840		—		—			14,690
Loss on Debt Extinguishment	801		—			—		—		—			801
Interest Expense, net	13,739		272			1,587		—		—			15,598
Total Costs and Expenses	14,540		238,593			70,411		363		—			323,907
Earnings Before Income Tax	6,755		2,252			6,970		9,338		(15,876		)	9,439
Income Tax Expense	2,415		—			—		—		—			2,415
Net Income	4,340		2,252			6,970		9,338		(15,876		)	7,024
Less: Net Income Attributable to Noncontrolling Interest	—		—			—		—		2,684			2,684
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	2,252		$	6,970	$	9,338	$	(18,560	)	$	4,340

Balance Sheet at September 30, 2019 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	92,472	$	30,191	$	10,611	$	57	$	—		$	133,331
Restricted Cash	—		—		—		1,518		—			1,518
Accounts and Notes Receivable:
Trade	—		—		—		109,793		—			109,793
Other Receivables	22,772		6,376		56		—		—			29,204
Inventories	—		37,500		11,339		—		—			48,839
Prepaid Expenses and Other Assets	7,125		20,220		7,094		—		—			34,439
Total Current Assets	122,369		94,287		29,100		111,368		—			357,124
Property, Plant and Equipment:
Property, Plant and Equipment	—		3,995,982		977,418		—		—			4,973,400
Less-Accumulated Depreciation, Depletion and Amortization	—		2,307,111		559,538		—		—			2,866,649
Total Property, Plant and Equipment-Net	—		1,688,871		417,880		—		—			2,106,751
Other Assets:
Deferred Income Taxes	91,772		—		—		—		—			91,772
Affiliated Credit Facility	154,155		—		—		—		(154,155		)	—
Investment in Affiliates	882,762		—		—		—		(882,762		)	—
Right of Use Asset - Operating Leases	—		60,556		16,855		—		—			77,411
Other	34,187		42,692		13,298		—		—			90,177
Total Other Assets	1,162,876		103,248		30,153		—		(1,036,917		)	259,360
Total Assets	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	88,838	$	7,671	$	23,405	$	5,406	$	—		$	125,320
Accounts Payable (Recoverable)-Related Parties	—		—		2,882		—		(2,882		)	—
Current Portion of Long-Term Debt	25,710		14,906		4,599		—		—			45,215
Other Accrued Liabilities	82,441		119,984		38,192		—		—			240,617
Total Current Liabilities	196,989		142,561		69,078		5,406		(2,882		)	411,152
Long-Term Debt:	579,148		108,330		156,240		—		(154,155		)	689,563
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—		427,442		—		—		—			427,442
Pneumoconiosis Benefits	—		160,075		4,897		—		—			164,972
Asset Retirement Obligations	—		231,877		10,939		—		—			242,816
Workers’ Compensation	—		56,178		2,914		—		—			59,092
Salary Retirement	54,622		—		—		—		—			54,622
Operating Lease Liability	—		52,208		14,224		—		—			66,432
Other	—		13,150		547		—		—			13,697
Total Deferred Credits and Other Liabilities	54,622		940,930		33,521		—		—			1,029,073
Total CONSOL Energy Inc. Stockholders’ Equity	454,486		694,585		218,294		105,962		(1,018,841		)	454,486
Noncontrolling Interest	—		—		—		—		138,961			138,961
Total Liabilities and Equity	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235

Income Statement for the Three Months Ended September 30, 2018 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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
Loss 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, net	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 Benefit	(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 Inc. Shareholders	$	5,734		$	14,619		$	8,645	$	(672	)	$	(22,592	)	$	5,734

Balance Sheet at December 31, 2018:



	Parent Issuer			Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	234,536		$	138	$	1,003	$	—	$	—		$	235,677
Restricted Cash	14,557			—		—		14,701		—			29,258
Accounts and Notes Receivable:
Trade	—			—		—		87,589		—			87,589
Other Receivables	24,352			15,935		1,068		—		—			41,355
Inventories	—			37,580		11,066		—		—			48,646
Prepaid Expenses and Other Assets	10,883			15,451		5,096		—		—			31,430
Total Current Assets	284,328			69,104		18,233		102,290		—			473,955
Property, Plant and Equipment:
Property, Plant and Equipment	—			3,891,873		946,298		—		—			4,838,171
Less-Accumulated Depreciation, Depletion and Amortization	—			2,204,896		526,747		—		—			2,731,643
Total Property, Plant and Equipment-Net	—			1,686,977		419,551		—		—			2,106,528
Other Assets:
Deferred Income Taxes	77,545			—		—		—		—			77,545
Affiliated Credit Facility	141,129			—		—		—		(141,129		)	—
Investment in Affiliates	605,981			—		—		—		(605,981		)	—
Other	40,760			47,031		14,908		—		—			102,699
Total Other Assets	865,415			47,031		14,908		—		(747,110		)	180,244
Total Assets	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	(721	)	$	102,995	$	24,834	$	—	$	3,822		$	130,930
Accounts Payable (Recoverable)-Related Parties	(2,291		)	36,220		3,831		87,593		(125,353		)	—
Current Portion of Long-Term Debt	8,157			11,139		3,503		—		112,013			134,812
Other Accrued Liabilities	92,534			105,806		31,916		—		(3,822		)	226,434
Total Current Liabilities	97,679			256,160		64,084		87,593		(13,340		)	492,176
Long-Term Debt:	577,957			151,202		146,196		—		(141,129		)	734,226
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—			441,246		—		—		—			441,246
Pneumoconiosis Benefits	—			160,741		4,260		—		—			165,001
Asset Retirement Obligations	—			226,209		9,775		—		—			235,984
Workers’ Compensation	—			56,623		3,119		—		—			59,742
Salary Retirement	64,172			—		—		—		—			64,172
Other	—			16,051		518		—		—			16,569
Total Deferred Credits and Other Liabilities	64,172			900,870		17,672		—		—			982,714
Total CONSOL Energy Inc. Stockholders’ Equity	409,935			494,880		224,740		14,697		(734,317		)	409,935
Noncontrolling Interest	—			—		—		—		141,676			141,676
Total Liabilities and Equity	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727

Income Statement for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—		$	738,499		$	246,166		$	—	$	—		$	984,665
Terminal Revenue	—			50,829			—			—		—			50,829
Freight Revenue	—			10,586			3,529			—		—			14,115
Miscellaneous Other Income (Loss)	130,278			(10,648		)	3,445			28,701		(115,102		)	36,674
Gain (Loss) on Sale of Assets	2,008			(17		)	(5		)	—		—			1,986
Total Revenue and Other Income	132,286			789,249			253,135			28,701		(115,102		)	1,088,269
Costs and Expenses:
Operating and Other Costs	—			552,672			164,542			1,196		—			718,410
Depreciation, Depletion and Amortization	—			117,606			33,639			—		—			151,245
Freight Expense	—			10,586			3,529			—		—			14,115
Selling, General and Administrative Costs	—			42,548			10,353			—		—			52,901
Loss on Debt Extinguishment	25,444			—			—			—		—			25,444
Interest Expense, net	45,030			715			4,495			—		—			50,240
Total Costs and Expenses	70,474			724,127			216,558			1,196		—			1,012,355
Earnings Before Income Tax	61,812			65,122			36,577			27,505		(115,102		)	75,914
Income Tax Benefit	(243		)	—			—			—		—			(243		)
Net Income	62,055			65,122			36,577			27,505		(115,102		)	76,157
Less: Net Income Attributable to Noncontrolling Interest	—			—			—			—		14,102			14,102
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	62,055		$	65,122		$	36,577		$	27,505	$	(129,204	)	$	62,055

Income Statement for the Nine Months Ended September 30, 2018 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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, net	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 Inc. Shareholders	$	113,304	$	131,788	$	49,978	$	(2,240	)	$	(179,526	)	$	113,304

Condensed Statement of Cash Flows for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Net Cash Provided by (Used in) Operating Activities	$	182,938		$	(27,260	)	$	67,505		$	—	$	—		$	223,183
Cash Flows from Investing Activities:
Capital Expenditures	—			(102,121		)	(29,354		)	—		—			(131,475		)
Proceeds from Sales of Assets	—			2,011			4			—		—			2,015
(Investments in), net of Distributions from, Subsidiaries	(146,896		)	173,436			—			—		(26,540		)	—
Net Cash (Used in) Provided by Investing Activities	(146,896		)	73,326			(29,350		)	—		(26,540		)	(129,460		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(10,931		)	(2,853		)	—		—			(13,784		)
Net (Payments on) Proceeds from Related Party Long-Term Notes	(18,400		)	—			18,400			—		—			—
Proceeds from Term Loan A	26,250			—			—			—		—			26,250
Payments on Term Loan A	(7,500		)	—			—			—		—			(7,500		)
Payments on Term Loan B	(123,062		)	(688		)	—			—		—			(123,750		)
Buyback of Second Lien Notes	(35,048		)	—			—			—		—			(35,048		)
Proceeds from Asset-Backed Financing	3,757			—			—			—		—			3,757
Purchases of CCR Units	(369		)	—			—			—		—			(369		)
Repurchases of Common Stock	(31,318		)	—			—			—		—			(31,318		)
Distributions to Noncontrolling Interest	—			—			(43,214		)	—		26,540			(16,674		)
Shares/Units Withheld for Taxes	—			(3,865		)	(880		)	—		—			(4,745		)
Debt-Related Financing Fees	(20,628		)	—			—			—		—			(20,628		)
Net Cash Used in Financing Activities	$	(206,318	)	$	(15,484	)	$	(28,547	)	$	—	$	26,540		$	(223,809	)

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 (Used in) Provided by 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
Distributions from, net of (Investments in), Subsidiaries	30,237			(3,959		)	—			—		(26,278		)	—
Net Cash Provided by (Used in) Investing Activities	30,237			(79,360		)	(20,086		)	—		(26,278		)	(95,487		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(8,894		)	(2,125		)	—		—			(11,019		)
Net Proceeds from (Payments on) Related Party Long-Term Notes	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		)
Purchases of CCR Units	(1,142		)	—			—			—		—			(1,142		)
Repurchases of Common Stock	(9,724		)	—			—			—		—			(9,724		)
Spin Distribution to CNX Resources	—			(18,234		)	—			—		—			(18,234		)
Distributions to Noncontrolling Interest	—			—			(43,041		)	—		26,278			(16,763		)
Shares/Units Withheld for Taxes	—			(2,011		)	(912		)	—		—			(2,923		)
Debt Related Financing Fees	(2,851		)	—			—			—		—			(2,851		)
Net Cash Used in Financing Activities	$	(33,908	)	$	(29,139	)	$	(75,661	)	$	—	$	26,278		$	(112,430	)

Statement of Comprehensive Income for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	4,340		$	2,252	$	6,970		$	9,338	$	(15,876	)	$	7,024
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	2,457			—		(5		)	—		5			2,457
Unrecognized Loss on Derivatives	(261		)	—		—			—		—			(261		)
Other Comprehensive Income (Loss)	2,196			—		(5		)	—		5			2,196
Comprehensive Income	6,536			2,252		6,965			9,338		(15,871		)	9,220
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		2,681			2,681
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	6,536		$	2,252	$	6,965		$	9,338	$	(18,552	)	$	6,539

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 Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	62,055		$	65,122	$	36,577		$	27,505	$	(115,102	)	$	76,157
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	7,376			—		(11		)	—		11			7,376
Unrecognized Loss on Derivatives	(525		)	—		—			—		—			(525		)
Other Comprehensive Income (Loss)	6,851			—		(11		)	—		11			6,851
Comprehensive Income	68,906			65,122		36,566			27,505		(115,091		)	83,008
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		14,097			14,097
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	68,906		$	65,122	$	36,566		$	27,505	$	(129,188	)	$	68,911

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

RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2019

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS:

Transactions with the Company's Former Parent (2017)

Transition Services Agreements

The Company entered into a transition services agreement and certain other agreements in connection with the separation and distribution agreement with its former parent to cover certain continued corporate services provided by the Company and its former parent to each other following the completion of the separation and distribution. In connection with the separation and distribution, the Company began to set up its own corporate functions, and pursuant to the transition services agreement, the Company's former parent provided various corporate support services, including certain accounting, human resources, information technology, office and building, risk, security, tax and treasury, building security and tax services, as well as certain regulatory compliance services required during the period in which the Company remained a majority-owned subsidiary of its former parent. The charges associated with these services were not material during the three and nine months ended September 30, 2019 and 2018, and are consistent with expenses that the Company's former parent has historically allocated or incurred with respect to such services. The transition services agreement with the Company's former parent expired in February 2019.

Former Parent Receivables and Payables

The Company had a receivable from its former parent of $6,666 and $11,788, of which $6,666 and $5,500 was recorded in Other Receivables on the Consolidated Balance Sheets at September 30, 2019 and December 31, 2018, respectively. Additionally, $6,288 was included in Other Assets on the Consolidated Balance Sheet at December 31, 2018. These items relate to the reimbursement of the one-time transaction costs as well as other reimbursements per the terms of the separation and distribution agreement.

During the year ended December 31, 2018, the Company paid its former parent $18,234 related to the final settlement of shared, spin-related fees. Per the separation and distribution agreement, these costs were split equally by the two companies. These costs consisted of consulting and professional fees associated with preparing for and executing the separation and distribution, as well as various other items.

CONSOL Coal Resources LP

CONSOL Energy, certain of its subsidiaries and the Partnership are party to an Omnibus Agreement, dated September 30, 2016, as amended on November 28, 2017 (the “Omnibus Agreement”). Under the Omnibus Agreement, CONSOL Energy provides the Partnership with certain services in exchange for payments by the Partnership for those services.

On November 28, 2017, the Company entered into an Affiliated Company Credit Agreement with the Partnership and certain of its subsidiaries (the Partnership Credit Parties) under which the Company provides as lender a revolving credit facility in an aggregate principal amount of up to $275 million to the Partnership Credit Parties. In connection with the completion of the separation, the Partnership drew an initial $201 million, the net proceeds of which were used to repay outstanding amounts under CCR's $400 million senior secured revolving credit facility with certain lenders and PNC Bank, National Association (“PNC”), as administrative agent (the “Original CCR Credit Facility”), and to provide working capital for the Partnership following the separation and for other general corporate purposes. The Original CCR Credit Facility was then terminated.

On March 28, 2019, the Affiliated Company Credit Agreement was amended to extend the maturity date from February 27, 2023 to December 28, 2024. Interest accrues at a rate ranging from 3.75% to 4.75%, subject to the Partnership's net leverage ratio. For the three months ended September 30, 2019 and 2018, $2,003 and $1,832 of interest expense is included in the Consolidated Statements of Income, respectively. For the nine months ended September 30, 2019 and 2018, $5,770 and $5,942 of interest expense is included in the Consolidated Statements of Income, respectively. The collateral obligations under the Affiliated Company Credit Agreement generally mirror the Original CCR Credit Facility, as does the list of entities that will act as guarantors thereunder. The Affiliated Company Credit Agreement is subject to financial covenants relating to a maximum first lien gross leverage ratio and a maximum total net leverage ratio, which will be calculated on a consolidated basis for the Partnership and its restricted subsidiaries at the end of each fiscal quarter. The Partnership was in compliance with each of these financial covenants at September 30, 2019. The Affiliated Company Credit Agreement also contains a number of customary affirmative covenants and negative covenants, including limitations on the ability of the Partnership to incur additional indebtedness, grant liens, and make investments, acquisitions, dispositions, restricted payments, and prepayments of junior indebtedness (subject to certain limited exceptions).

CCR is a party to a number of other agreements with CONSOL Energy, or its subsidiaries, that are described in detail in the section titled “Agreements with Affiliates” in Item 13 of CCR’s Form 10-K filed on February 8, 2019.

In August 2019, upon payment of the cash distribution with respect to the quarter ended June 30, 2019, the financial requirements for the conversion of all CCR subordinated units were satisfied. As a result, all 11,611,067 of the CCR subordinated units owned entirely by CONSOL Energy Inc. were converted into CCR common units on a one-for-one basis. The conversion did not impact the amount of the cash distribution paid or the total number of CCR's outstanding units representing limited partner interests.

Charges for services from the Company to CCR include the following:



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Operating and Other Costs	$	838	$	725	$	2,368	$	2,172
Selling, General and Administrative Costs	1,902		2,345		6,932		5,943
Total Services from CONSOL Energy	$	2,740	$	3,070	$	9,300	$	8,115

Operating and Other Costs include pension service costs and insurance expenses. Selling, General and Administrative Costs include charges for incentive compensation, an annual administrative support fee and reimbursement for the provision of certain management and operating services provided by the Company.

At September 30, 2019 and December 31, 2018, CCR had a net payable to the Company in the amount of $2,882 and $3,831, respectively. This payable includes reimbursements for business expenses, executive fees, stock-based compensation and other items under the Omnibus Agreement.

In May 2019, CONSOL Energy Inc.'s Board of Directors approved an expansion of the stock, unit and debt repurchase program (see Note 19 - Stock, Unit and Debt Repurchase). The program expansion allows the Company to use up to $50 million of the program to purchase CCR's outstanding common units in the open market. For the three and nine months ended September 30, 2019, 19,413 and 26,297 of the Partnership's common units were purchased under this program at an average price of $12.88 and $14.05 per unit, respectively. During the three and nine months ended September 30, 2018, 77,536 of the Partnership's common units were purchased under this program at an average price of $17.86 per unit.

STOCK, UNIT AND DEBT REPURCHASE	9 Months Ended
STOCK, UNIT AND DEBT REPURCHASE	Sep. 30, 2019
Equity [Abstract]
STOCK, UNIT AND DEBT REPURCHASE	STOCK, UNIT AND DEBT REPURCHASE: In December 2017, CONSOL Energy’s Board of Directors approved a program to repurchase, from time to time, the Company’s outstanding shares of common stock or its 11.00% Senior Secured Second Lien Notes due 2025, in an aggregate amount of up to $50 million through the period ending June 30, 2019. The program was subsequently amended by CONSOL Energy’s Board of Directors in July 2018 to allow up to $100 million of repurchases of the Company’s common stock or its 11.00% Senior Secured Second Lien Notes due 2025, subject to certain limitations in the Company’s current credit agreement and the tax matters agreement (TMA). The Company’s Board of Directors also authorized the Company to use up to $25 million of the program to purchase CONSOL Coal Resources LP’s outstanding common units in the open market. In May 2019, CONSOL Energy's Board of Directors approved an expansion of the program in the amount of $75 million, bringing the aggregate limit of the program to $175 million. The May 2019 expansion also increased the aggregate limit of the amount of CCR's common units that can be purchased under the program to $50 million, which is consistent with the Company's credit facility covenants that prohibit the Company from using more than $50 million for the purchase of CCR's outstanding common units. The Company's Board of Directors also approved extending the termination date of the program, from June 30, 2019 to June 30, 2020. In July 2019, CONSOL Energy's Board of Directors approved an expansion of the program in the amount of $25 million, bringing the aggregate limit of the Company's stock, unit and debt repurchase program to $200 million. Under the terms of the program, CONSOL Energy is permitted to make repurchases in the open market, in privately negotiated transactions, accelerated repurchase programs or in structured share repurchase programs. CONSOL Energy is also authorized to enter into one or more 10b5-1 plans with respect to any of the repurchases. Any repurchases of common stock, notes or units are to be funded from available cash on hand or short-term borrowings. The program does not obligate CONSOL Energy to acquire any particular amount of its common stock, notes or units, and can be modified or suspended at any time at the Company’s discretion. The program is conducted in compliance with applicable legal requirements and within the limits imposed by any credit agreement, receivables purchase agreement, indenture, or the TMA, and is subject to market conditions and other factors. During the three and nine months ended September 30, 2019, the Company repurchased approximately $15,728 and $35,048 of its 11.00% Senior Secured Second Lien Notes due 2025, respectively. Also during the three and nine months ended September 30, 2019, 1,366,054 and 1,717,497 shares of the Company's common stock were repurchased and retired at an average price of $16.97 and $19.06 per share, respectively, and 19,413 and 26,297 of the Partnership's common units were purchased at an average price of $12.88 and $14.05 per unit, respectively. During the nine months ended September 30, 2018, the Company repurchased approximately $20,524 of its 11.00% Senior Secured Second Lien Notes due 2025. During the three and nine months ended September 30, 2018, 190,272 and 281,272 shares of the Company's common stock were repurchased and retired at an average price of $41.93 and $40.03 per share, respectively, and 77,536 of the Partnership's common units were purchased at an average price of $17.86 per unit.

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: On October 30, 2019, the Board of Directors of CCR's general partner declared a cash distribution of $0.5125 per unit to CCR's limited partner unitholders and the holder of the general partner interest. The cash distribution will be paid on November 15, 2019 to the unitholders of record at the close of business on November 11, 2019.

BASIS OF PRESENTATION (Policies)	9 Months Ended
BASIS OF PRESENTATION (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results that may be expected for future periods. The Consolidated Balance Sheet at December 31, 2018 has been derived from the Audited Consolidated Financial Statements at that date but does not include all disclosures required by GAAP. This Form 10-Q report should be read in conjunction with CONSOL Energy Inc.'s Annual Report on Form 10-K for the year ended December 31, 2018.
Basis of Consolidation	Basis of Consolidation The Consolidated Financial Statements include the accounts of CONSOL Energy Inc. and its wholly-owned and majority-owned and/or controlled subsidiaries. The portion of these entities that is not owned by the Company is presented as non-controlling interest. All significant intercompany transactions and accounts have been eliminated in consolidation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-15 - Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40) to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement) by providing guidance for determining when the arrangement includes a software license. The amendments in Update 2018-15 align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements of capitalizing implementation costs incurred to develop or obtain internal-use software. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements. In August 2018, the FASB issued ASU 2018-14 - Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. These changes will be effective for fiscal years ending after December 15, 2020, including interim periods within those fiscal years. Management is currently evaluating the impact this guidance may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-13 - Fair Value Measurement (Topic 820) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements on fair value measurements including the consideration of costs and benefits. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements. In June 2016, the FASB issued ASU 2016-13 - Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which provides financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this, the amendments in this Update replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The measurement of expected credit losses will be based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amount. In May 2019, the FASB updated Topic 326 by issuing ASU 2019-05, Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief, which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments-Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments-Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326. The amendments in these Updates will be applied using a modified-retrospective approach and, for public entities, are effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements.
Earnings per Share	Earnings per Share Basic earnings per share are computed by dividing net income attributable to CONSOL Energy Inc. shareholders by the weighted average shares outstanding during the reporting period. Dilutive earnings per share are computed similarly to basic earnings per share, except that the weighted average shares outstanding are increased to include additional shares from restricted stock units and performance share units, if dilutive. The number of additional shares is calculated by assuming that outstanding restricted stock units and performance share units were released, and that the proceeds from such activities were used to acquire shares of common stock at the average market price during the reporting period.
Reclassifications	Reclassifications Certain amounts in prior periods have been reclassified to conform with the report classifications of the current period, including the reclassification of restricted cash, previously included in Prepaid Expenses and Other Assets on the Consolidated Balance Sheets, as well as the reclassification of amortization of debt issuance costs and loss on debt extinguishment within the Operating Activities section of the Consolidated Statements of Cash Flows. These reclassifications had no effect on previously reported total assets, net income or stockholders' equity.
Revenue Recognition	CONSOL Energy's coal revenue is recognized when title passes to the customer. The Company has determined that each ton of coal represents a separate and distinct performance obligation. The Company's coal supply contracts and other sales and operating revenue contracts vary in length from short-term to long-term contracts and do not typically have significant financing components. The estimated transaction price from each of the Company's contracts is based on the total amount of consideration to which the Company expects to be entitled under the contract. Included in the transaction price for certain coal supply contracts is the impact of variable consideration, including quality price adjustments, handling services, per ton price fluctuations based on certain coal sales price indices and anticipated payments in lieu of shipments. The estimated transaction price for each contract is allocated to the Company's performance obligations based on relative stand-alone selling prices determined at contract inception. Coal Revenue Revenues are recognized at a point in time, which is generally when title passes to the customers and the price is fixed and determinable. Generally, title passes when coal is loaded at the central preparation facility and, on occasion, at terminal locations or other customer destinations. The Company's coal contract revenue per ton is fixed and determinable and adjusted for nominal quality adjustments. Some coal contracts also contain positive electric power price-related adjustments in addition to a fixed base price per ton. None of the Company’s coal contracts allow for retroactive adjustments to pricing after title to the coal has passed. Some of the Company's contracts span multiple years and have annual pricing modifications, based upon market-driven or inflationary adjustments, where no additional value is exchanged. Also, some of the Company's contracts contain favorable electric power price-related adjustments, which represent market-driven price adjustments, wherein there is no additional value exchanged. Management believes that the invoice price is the most appropriate rate at which to recognize revenue. While CONSOL Energy does, from time to time, experience costs of obtaining coal customer contracts with amortization periods greater than one year, those costs are immaterial to the Company's net income. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance. Terminal Revenue Terminal revenues are attributable to the Company's CONSOL Marine Terminal and include revenues earned from providing receipt and unloading of coal from rail cars, transporting coal from the receipt point to temporary storage or stockpile facilities located at the Terminal, stockpiling, blending, weighing, sampling, redelivery, and loading of coal onto vessels. Revenues for these services are generally earned on a rateable basis, and performance obligations are considered fulfilled as the services are performed. CONSOL Marine Terminal does not normally experience material costs of obtaining customer contracts with amortization periods greater than one year. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining Terminal customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance. Freight Revenue Some of CONSOL Energy's coal contracts require that the Company sell its coal at locations other than its central preparation plant. The cost to transport the Company's coal to the ultimate sales point is passed through to the Company's customers and CONSOL Energy recognizes the freight revenue equal to the transportation costs when title of the coal passes to the customer.
Leases	The Company determines if an arrangement is an operating or finance lease at inception of the applicable lease. For leases where the Company is the lessee, ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available on the commencement date in determining the present value of lease payments. The ROU asset also consists of any prepaid lease payments, lease incentives received, and costs which will be incurred in exiting a lease. The lease terms used to calculate the ROU asset and related lease liability include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense while the expense for finance leases is recognized as depreciation expense and interest expense using the interest method of recognition. The Company has operating leases for mining and other equipment used in operations and office space. Many leases include one or more options to renew, some of which include options to extend, the leases, and some leases include options to terminate or buy out the leases within a set period of time. In certain of the Company’s lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for inflation and/or changes in other indexes. Many of the Company's operating lease payments for mining equipment contain a variable component which is calculated based upon production metrics such as feet of advance or raw tonnage mined. While most of the Company's leases contain clauses regarding the general condition of the equipment upon lease termination, they do not contain residual value guarantees.

BASIS OF PRESENTATION (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Antidilutive Securities

The table below sets forth the share-based awards that have been excluded from the computation of diluted earnings per share because their effect would be anti-dilutive:



	For the Three Months Ended		For the Nine Months Ended
	September 30,		September 30,
	2019	2018	2019	2018
Anti-Dilutive Restricted Stock Units	418,924	620	166,650	620
Anti-Dilutive Performance Share Units	56,399	—	—	—
	475,323	620	166,650	620

Schedule of Basic and Dilutive Earnings Per Share

The computations for basic and dilutive earnings per share are as follows:



	For the Three Months Ended				For the Nine Months Ended
Dollars in thousands, except per share data	September 30,				September 30,
	2019		2018		2019		2018
Numerator:
Net Income	$	7,024	$	9,084	$	76,157	$	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684		3,350		14,102		19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	5,734	$	62,055	$	113,304

Denominator:
Weighted-average shares of common stock outstanding	26,835,297		27,982,538		27,285,511		28,011,488
Effect of dilutive shares	181,693		593,322		195,332		516,527
Weighted-average diluted shares of common stock outstanding	27,016,990		28,575,860		27,480,843		28,528,015

Earnings per Share:
Basic	$	0.16	$	0.20	$	2.27	$	4.04
Dilutive	$	0.16	$	0.20	$	2.26	$	3.97

REVENUE (Tables)

9 Months Ended

Sep. 30, 2019

Disaggregation of Revenue by Major Source



	Three Months Ended				Nine Months Ended
	September 30, 2019		September 30, 2018		September 30, 2019		September 30, 2018
Coal Revenue	$	301,542	$	294,797	$	984,665	$	1,016,503
Terminal Revenue	16,303		16,115		50,829		47,995
Freight Revenue	3,599		2,443		14,115		37,774
Total Revenue from Contracts with Customers	$	321,444	$	313,355	$	1,049,609	$	1,102,272

MISCELLANEOUS OTHER INCOME (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Miscellaneous Other Income



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Royalty Income - Non-Operated Coal	$	4,976	$	5,160	$	16,863	$	19,108
Purchased Coal Sales	3,136		2,901		9,052		15,389
Contract Buyout	1,193		—		3,583		350
Interest Income	755		523		2,399		1,591
Rental Income	625		896		1,923		3,066
Property Easements and Option Income	100		1,069		1,529		5,479
Other	403		429		1,325		2,251
Miscellaneous Other Income	$	11,188	$	10,978	$	36,674	$	47,234

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Components of Net Periodic Benefit (Credit) Cost

The components of Net Periodic Benefit (Credit) Cost are as follows:



	Pension Benefits												Other Post-Employment Benefits
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018			2019			2018			2019			2018
Service Cost	$	987		$	288		$	2,963		$	863		$	—		$	—		$	—		$	—
Interest Cost	6,275			5,876			18,825			17,628			4,580			4,677			13,740			14,030
Expected Return on Plan Assets	(10,114		)	(10,092		)	(30,343		)	(30,277		)	—			—			—			—
Amortization of Prior Service Credits	(92		)	(126		)	(275		)	(377		)	(601		)	(601		)	(1,804		)	(1,804		)
Amortization of Actuarial Loss	1,490			2,179			4,469			6,537			2,315			4,051			6,946			12,154
Net Periodic Benefit (Credit) Cost	$	(1,454	)	$	(1,875	)	$	(4,361	)	$	(5,626	)	$	6,294		$	8,127		$	18,882		$	24,380

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Components of Net Periodic Benefit Cost

The components of Net Periodic Benefit Cost are as follows:



	CWP										Workers' Compensation
	Three Months Ended September 30,					Nine Months Ended September 30,					Three Months Ended September 30,						Nine Months Ended September 30,
	2019		2018			2019		2018			2019			2018			2019			2018
Service Cost	$	948	$	1,662		$	2,844	$	4,987		$	1,421		$	1,558		$	4,264		$	4,673
Interest Cost	1,750		1,311			5,250		3,934			646			571			1,939			1,712
Amortization of Actuarial Loss (Gain)	254		(213		)	762		(640		)	(193		)	(20		)	(580		)	(59		)
State Administrative Fees and Insurance Bond Premiums	—		—			—		—			510			675			1,671			1,986
Net Periodic Benefit Cost	$	2,952	$	2,760		$	8,856	$	8,281		$	2,384		$	2,784		$	7,294		$	8,312

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Inventory

Inventory components consist of the following:



	September 30, 2019		December 31, 2018
Coal	$	3,974	$	4,642
Supplies	44,865		44,004
Total Inventories	$	48,839	$	48,646

PROPERTY, PLANT AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment

Property, plant and equipment consists of the following:



	September 30, 2019		December 31, 2018
Plant and Equipment	$	3,008,945	$	2,890,970
Coal Properties and Surface Lands	863,191		858,153
Airshafts	430,592		419,100
Mine Development	342,706		342,405
Advance Mining Royalties	327,966		327,543
Total Property, Plant and Equipment	4,973,400		4,838,171
Less: Accumulated Depreciation, Depletion and Amortization	2,866,649		2,731,643
Total Property, Plant and Equipment, Net	$	2,106,751	$	2,106,528

LEASES (Tables)

9 Months Ended

Sep. 30, 2019

Components of lease and supplemental cash flow information

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%

Schedule of lease balances, weighted average lease terms and discount rates



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%

Schedule of future maturities of finance lease liabilities

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

Schedule of future maturities of operating lease liabilities

At September 30, 2019, scheduled minimum rental payments for operating leases related to this equipment were as follows:



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

OTHER ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Accrued Liabilities



	September 30, 2019		December 31, 2018
Subsidence Liability	$	93,202	$	83,532
Accrued Payroll and Benefits	17,144		12,978
Accrued Interest	11,521		6,850
Accrued Other Taxes	3,357		5,050
Litigation	2,640		8,235
Short-Term Incentive Compensation	2,411		6,024
Other	10,167		15,588
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions	32,361		32,345
Asset Retirement Obligations	29,413		31,017
Operating Lease Liability	15,769		—
Workers' Compensation	11,846		12,628
Pneumoconiosis Benefits	10,786		12,187
Total Other Accrued Liabilities	$	240,617	$	226,434

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Long-term Debt



	September 30, 2019		December 31, 2018
Debt:
Term Loan B due in September 2024 (Principal of $273,625 and $396,000 less Unamortized Discount of $1,250 and $6,253, 6.55% and 8.53% Weighted Average Interest Rate, respectively)	$	272,375	$	389,747
11.00% Senior Secured Second Lien Notes due November 2025	239,228		274,276
MEDCO Revenue Bonds in Series due September 2025 at 5.75%	102,865		102,865
Term Loan A due in March 2023 (5.80% and 6.78% Weighted Average Interest Rate, respectively)	92,500		73,750
Other Asset-Backed Financing Arrangements Maturing in December 2020 and September 2024, 6.35% Weighted Average Interest Rate and 3.61%, respectively	7,591		—
Advance Royalty Commitments (8.57% Weighted Average Interest Rate)	2,261		2,261
Less: Unamortized Debt Issuance Costs	11,207		16,409
	705,613		826,490
Less: Amounts Due in One Year*	27,678		117,954
Long-Term Debt	$	677,935	$	708,536

* Excludes current portion of Finance Lease Obligations of $17,537 and $16,858 at September 30, 2019 and December 31, 2018, respectively.

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Commitment Expiration

The Company’s management believes that these guarantees will expire without being funded, and therefore, the commitments will not have a material adverse effect on the Company’s financial condition.



	Amount of Commitment Expiration Per Period
	Total Amounts Committed		Less Than 1 Year		1-3 Years		3-5 Years		Beyond 5 Years
Letters of Credit:
Employee-Related	$	65,292	$	40,044	$	25,248	$	—	$	—
Environmental	398		398		—		—		—
Other	47,944		39,150		8,794		—		—
Total Letters of Credit	113,634		79,592		34,042		—		—
Surety Bonds:
Employee-Related	87,174		74,424		12,750		—		—
Environmental	532,027		437,422		94,605		—		—
Other	3,898		3,607		291		—		—
Total Surety Bonds	623,099		515,453		107,646		—		—
Guarantees:
Other	17,928		7,224		9,875		398		431
Total Guarantees	17,928		7,224		9,875		398		431
Total Commitments	$	754,661	$	602,269	$	151,563	$	398	$	431

DERIVATIVES (Tables)

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments

The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges:



	September 30, 2019			December 31, 2018
Pay fixed swaps - notional amount	$	350,000		—
Net unrealized loss	$	(525	)	—
Weighted-average maturity period (years)	1.51			—
Weighted-average received rate	—			—
Weighted-average pay rate	—			—

Schedule of Interest Rate Swap Contracts Reflected in Balance Sheets

At September 30, 2019 and December 31, 2018, the interest rate swap contracts were reflected in the Consolidated Balance Sheets as follows:



	September 30, 2019		December 31, 2018
Current assets:
Other current assets	—		—
Long-term assets:
Other assets	—		—
Current liabilities:
Other current liabilities	$	243	—
Long-term liabilities:
Other liabilities	$	448	—
Total derivatives	$	691	$	—

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Financial Instruments Measured at Fair Value

The financial instruments measured at fair value on a recurring basis are summarized below:



	Fair Value Measurements at								Fair Value Measurements at
	September 30, 2019								December 31, 2018
Description	Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
Lease Guarantees	$	—	$	—		$	(547	)	$	—	$	—	$	(734	)
Derivatives ⁽¹⁾	$	—	$	(691	)	$	—		$	—	$	—	$	—

(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

Schedule of Fair Value of Financial Instruments

The carrying amounts and fair values of financial instruments for which the fair value option was not elected are as follows:



	September 30, 2019				December 31, 2018
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-Term Debt	$	716,820	$	719,361	$	842,899	$	881,711

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Industry Segment Results

Industry segment results for the three months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	301,542	$	—		$	—	$	301,542	(A)
Terminal Revenue	—		16,303			—		16,303
Freight Revenue	3,599		—			—		3,599
Total Revenue and Freight	$	305,141	$	16,303		$	—	$	321,444
Earnings (Loss) Before Income Tax	$	30,546	$	(21,107	)	$	—	$	9,439
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	45,829	$	8,541		$	—	$	54,370
Capital Expenditures	$	45,232	$	3,289		$	—	$	48,521

Industry segment results for the three months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	294,797	$	—		$	—	$	294,797	(A)
Terminal Revenue	—		16,115			—		16,115
Freight Revenue	2,443		—			—		2,443
Total Revenue and Freight	$	297,240	$	16,115		$	—	$	313,355
Earnings (Loss) Before Income Tax	$	37,962	$	(29,568	)	$	—	$	8,394
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	44,236	$	7,006		$	—	$	51,242
Capital Expenditures	$	32,309	$	8,347		$	—	$	40,656

Industry segment results for the nine months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	984,665	$	—		$	—	$	984,665	(A)
Terminal Revenue	—		50,829			—		50,829
Freight Revenue	14,115		—			—		14,115
Total Revenue and Freight	$	998,780	$	50,829		$	—	$	1,049,609
Earnings (Loss) Before Income Tax	$	156,029	$	(80,115	)	$	—	$	75,914
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	136,124	$	15,121		$	—	$	151,245
Capital Expenditures	$	117,417	$	14,058		$	—	$	131,475

Industry segment results for the nine months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	1,016,503	$	—		$	—	$	1,016,503	(A)
Terminal Revenue	—		47,995			—		47,995
Freight Revenue	37,774		—			—		37,774
Total Revenue and Freight	$	1,054,277	$	47,995		$	—	$	1,102,272
Earnings (Loss) Before Income Tax	$	220,862	$	(79,584	)	$	—	$	141,278
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	135,074	$	20,600		$	—	$	155,674
Capital Expenditures	$	81,025	$	15,830		$	—	$	96,855


(A)	For the three and nine months ended September 30, 2019 and 2018, the PAMC segment 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,
	2019		2018		2019		2018
Customer A	$	49,772	$	46,727	$	180,014	$	209,968
Customer B	$	95,953	$	84,110	$	358,882	$	181,236
Customer C	$	63,526	$	59,364	$	158,903	$	169,052

Schedule of Segment Revenues from Major Customers

For the three and nine months ended September 30, 2019 and 2018, the PAMC segment 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,
	2019		2018		2019		2018
Customer A	$	49,772	$	46,727	$	180,014	$	209,968
Customer B	$	95,953	$	84,110	$	358,882	$	181,236
Customer C	$	63,526	$	59,364	$	158,903	$	169,052

Schedule of Total Assets

Total Assets:



	September 30,
	2019		2018
Segment assets for total reportable business segments	$	2,014,381	$	1,891,606
Segment assets for all other business segments	512,738		506,825
Items excluded from segment assets:
Cash, restricted cash and other investments	104,344		275,377
Deferred tax assets	91,772		72,120
Total Consolidated Assets	$	2,723,235	$	2,745,928

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION (Tables)

9 Months Ended

Sep. 30, 2019

Condensed Financial Information Disclosure [Abstract]

Income Statement

Income Statement for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—		$	738,499		$	246,166		$	—	$	—		$	984,665
Terminal Revenue	—			50,829			—			—		—			50,829
Freight Revenue	—			10,586			3,529			—		—			14,115
Miscellaneous Other Income (Loss)	130,278			(10,648		)	3,445			28,701		(115,102		)	36,674
Gain (Loss) on Sale of Assets	2,008			(17		)	(5		)	—		—			1,986
Total Revenue and Other Income	132,286			789,249			253,135			28,701		(115,102		)	1,088,269
Costs and Expenses:
Operating and Other Costs	—			552,672			164,542			1,196		—			718,410
Depreciation, Depletion and Amortization	—			117,606			33,639			—		—			151,245
Freight Expense	—			10,586			3,529			—		—			14,115
Selling, General and Administrative Costs	—			42,548			10,353			—		—			52,901
Loss on Debt Extinguishment	25,444			—			—			—		—			25,444
Interest Expense, net	45,030			715			4,495			—		—			50,240
Total Costs and Expenses	70,474			724,127			216,558			1,196		—			1,012,355
Earnings Before Income Tax	61,812			65,122			36,577			27,505		(115,102		)	75,914
Income Tax Benefit	(243		)	—			—			—		—			(243		)
Net Income	62,055			65,122			36,577			27,505		(115,102		)	76,157
Less: Net Income Attributable to Noncontrolling Interest	—			—			—			—		14,102			14,102
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	62,055		$	65,122		$	36,577		$	27,505	$	(129,204	)	$	62,055

Income Statement for the Nine Months Ended September 30, 2018 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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, net	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 Inc. Shareholders	$	113,304	$	131,788	$	49,978	$	(2,240	)	$	(179,526	)	$	113,304

Income Statement for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer		Guarantor			CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—	$	226,157		$	75,385	$	—	$	—		$	301,542
Terminal Revenue	—		16,303			—		—		—			16,303
Freight Revenue	—		2,699			900		—		—			3,599
Miscellaneous Other Income (Loss)	20,578		(4,311		)	1,096		9,701		(15,876		)	11,188
Gain (Loss) on Sale of Assets	717		(3		)	—		—		—			714
Total Revenue and Other Income	21,295		240,845			77,381		9,701		(15,876		)	333,346
Costs and Expenses:
Operating and Other Costs	—		180,488			53,998		363		—			234,849
Depreciation, Depletion and Amortization	—		43,284			11,086		—		—			54,370
Freight Expense	—		2,699			900		—		—			3,599
Selling, General and Administrative Costs	—		11,850			2,840		—		—			14,690
Loss on Debt Extinguishment	801		—			—		—		—			801
Interest Expense, net	13,739		272			1,587		—		—			15,598
Total Costs and Expenses	14,540		238,593			70,411		363		—			323,907
Earnings Before Income Tax	6,755		2,252			6,970		9,338		(15,876		)	9,439
Income Tax Expense	2,415		—			—		—		—			2,415
Net Income	4,340		2,252			6,970		9,338		(15,876		)	7,024
Less: Net Income Attributable to Noncontrolling Interest	—		—			—		—		2,684			2,684
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	2,252		$	6,970	$	9,338	$	(18,560	)	$	4,340

Income Statement for the Three Months Ended September 30, 2018 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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
Loss 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, net	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 Benefit	(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 Inc. Shareholders	$	5,734		$	14,619		$	8,645	$	(672	)	$	(22,592	)	$	5,734

Balance Sheet

Balance Sheet at September 30, 2019 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	92,472	$	30,191	$	10,611	$	57	$	—		$	133,331
Restricted Cash	—		—		—		1,518		—			1,518
Accounts and Notes Receivable:
Trade	—		—		—		109,793		—			109,793
Other Receivables	22,772		6,376		56		—		—			29,204
Inventories	—		37,500		11,339		—		—			48,839
Prepaid Expenses and Other Assets	7,125		20,220		7,094		—		—			34,439
Total Current Assets	122,369		94,287		29,100		111,368		—			357,124
Property, Plant and Equipment:
Property, Plant and Equipment	—		3,995,982		977,418		—		—			4,973,400
Less-Accumulated Depreciation, Depletion and Amortization	—		2,307,111		559,538		—		—			2,866,649
Total Property, Plant and Equipment-Net	—		1,688,871		417,880		—		—			2,106,751
Other Assets:
Deferred Income Taxes	91,772		—		—		—		—			91,772
Affiliated Credit Facility	154,155		—		—		—		(154,155		)	—
Investment in Affiliates	882,762		—		—		—		(882,762		)	—
Right of Use Asset - Operating Leases	—		60,556		16,855		—		—			77,411
Other	34,187		42,692		13,298		—		—			90,177
Total Other Assets	1,162,876		103,248		30,153		—		(1,036,917		)	259,360
Total Assets	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	88,838	$	7,671	$	23,405	$	5,406	$	—		$	125,320
Accounts Payable (Recoverable)-Related Parties	—		—		2,882		—		(2,882		)	—
Current Portion of Long-Term Debt	25,710		14,906		4,599		—		—			45,215
Other Accrued Liabilities	82,441		119,984		38,192		—		—			240,617
Total Current Liabilities	196,989		142,561		69,078		5,406		(2,882		)	411,152
Long-Term Debt:	579,148		108,330		156,240		—		(154,155		)	689,563
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—		427,442		—		—		—			427,442
Pneumoconiosis Benefits	—		160,075		4,897		—		—			164,972
Asset Retirement Obligations	—		231,877		10,939		—		—			242,816
Workers’ Compensation	—		56,178		2,914		—		—			59,092
Salary Retirement	54,622		—		—		—		—			54,622
Operating Lease Liability	—		52,208		14,224		—		—			66,432
Other	—		13,150		547		—		—			13,697
Total Deferred Credits and Other Liabilities	54,622		940,930		33,521		—		—			1,029,073
Total CONSOL Energy Inc. Stockholders’ Equity	454,486		694,585		218,294		105,962		(1,018,841		)	454,486
Noncontrolling Interest	—		—		—		—		138,961			138,961
Total Liabilities and Equity	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235

Balance Sheet at December 31, 2018:



	Parent Issuer			Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	234,536		$	138	$	1,003	$	—	$	—		$	235,677
Restricted Cash	14,557			—		—		14,701		—			29,258
Accounts and Notes Receivable:
Trade	—			—		—		87,589		—			87,589
Other Receivables	24,352			15,935		1,068		—		—			41,355
Inventories	—			37,580		11,066		—		—			48,646
Prepaid Expenses and Other Assets	10,883			15,451		5,096		—		—			31,430
Total Current Assets	284,328			69,104		18,233		102,290		—			473,955
Property, Plant and Equipment:
Property, Plant and Equipment	—			3,891,873		946,298		—		—			4,838,171
Less-Accumulated Depreciation, Depletion and Amortization	—			2,204,896		526,747		—		—			2,731,643
Total Property, Plant and Equipment-Net	—			1,686,977		419,551		—		—			2,106,528
Other Assets:
Deferred Income Taxes	77,545			—		—		—		—			77,545
Affiliated Credit Facility	141,129			—		—		—		(141,129		)	—
Investment in Affiliates	605,981			—		—		—		(605,981		)	—
Other	40,760			47,031		14,908		—		—			102,699
Total Other Assets	865,415			47,031		14,908		—		(747,110		)	180,244
Total Assets	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	(721	)	$	102,995	$	24,834	$	—	$	3,822		$	130,930
Accounts Payable (Recoverable)-Related Parties	(2,291		)	36,220		3,831		87,593		(125,353		)	—
Current Portion of Long-Term Debt	8,157			11,139		3,503		—		112,013			134,812
Other Accrued Liabilities	92,534			105,806		31,916		—		(3,822		)	226,434
Total Current Liabilities	97,679			256,160		64,084		87,593		(13,340		)	492,176
Long-Term Debt:	577,957			151,202		146,196		—		(141,129		)	734,226
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—			441,246		—		—		—			441,246
Pneumoconiosis Benefits	—			160,741		4,260		—		—			165,001
Asset Retirement Obligations	—			226,209		9,775		—		—			235,984
Workers’ Compensation	—			56,623		3,119		—		—			59,742
Salary Retirement	64,172			—		—		—		—			64,172
Other	—			16,051		518		—		—			16,569
Total Deferred Credits and Other Liabilities	64,172			900,870		17,672		—		—			982,714
Total CONSOL Energy Inc. Stockholders’ Equity	409,935			494,880		224,740		14,697		(734,317		)	409,935
Noncontrolling Interest	—			—		—		—		141,676			141,676
Total Liabilities and Equity	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727

Condensed Statement of Cash Flows

Condensed Statement of Cash Flows for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Net Cash Provided by (Used in) Operating Activities	$	182,938		$	(27,260	)	$	67,505		$	—	$	—		$	223,183
Cash Flows from Investing Activities:
Capital Expenditures	—			(102,121		)	(29,354		)	—		—			(131,475		)
Proceeds from Sales of Assets	—			2,011			4			—		—			2,015
(Investments in), net of Distributions from, Subsidiaries	(146,896		)	173,436			—			—		(26,540		)	—
Net Cash (Used in) Provided by Investing Activities	(146,896		)	73,326			(29,350		)	—		(26,540		)	(129,460		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(10,931		)	(2,853		)	—		—			(13,784		)
Net (Payments on) Proceeds from Related Party Long-Term Notes	(18,400		)	—			18,400			—		—			—
Proceeds from Term Loan A	26,250			—			—			—		—			26,250
Payments on Term Loan A	(7,500		)	—			—			—		—			(7,500		)
Payments on Term Loan B	(123,062		)	(688		)	—			—		—			(123,750		)
Buyback of Second Lien Notes	(35,048		)	—			—			—		—			(35,048		)
Proceeds from Asset-Backed Financing	3,757			—			—			—		—			3,757
Purchases of CCR Units	(369		)	—			—			—		—			(369		)
Repurchases of Common Stock	(31,318		)	—			—			—		—			(31,318		)
Distributions to Noncontrolling Interest	—			—			(43,214		)	—		26,540			(16,674		)
Shares/Units Withheld for Taxes	—			(3,865		)	(880		)	—		—			(4,745		)
Debt-Related Financing Fees	(20,628		)	—			—			—		—			(20,628		)
Net Cash Used in Financing Activities	$	(206,318	)	$	(15,484	)	$	(28,547	)	$	—	$	26,540		$	(223,809	)

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 (Used in) Provided by 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
Distributions from, net of (Investments in), Subsidiaries	30,237			(3,959		)	—			—		(26,278		)	—
Net Cash Provided by (Used in) Investing Activities	30,237			(79,360		)	(20,086		)	—		(26,278		)	(95,487		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(8,894		)	(2,125		)	—		—			(11,019		)
Net Proceeds from (Payments on) Related Party Long-Term Notes	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		)
Purchases of CCR Units	(1,142		)	—			—			—		—			(1,142		)
Repurchases of Common Stock	(9,724		)	—			—			—		—			(9,724		)
Spin Distribution to CNX Resources	—			(18,234		)	—			—		—			(18,234		)
Distributions to Noncontrolling Interest	—			—			(43,041		)	—		26,278			(16,763		)
Shares/Units Withheld for Taxes	—			(2,011		)	(912		)	—		—			(2,923		)
Debt Related Financing Fees	(2,851		)	—			—			—		—			(2,851		)
Net Cash Used in Financing Activities	$	(33,908	)	$	(29,139	)	$	(75,661	)	$	—	$	26,278		$	(112,430	)

Statement of Comprehensive Income

Statement of Comprehensive Income for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	4,340		$	2,252	$	6,970		$	9,338	$	(15,876	)	$	7,024
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	2,457			—		(5		)	—		5			2,457
Unrecognized Loss on Derivatives	(261		)	—		—			—		—			(261		)
Other Comprehensive Income (Loss)	2,196			—		(5		)	—		5			2,196
Comprehensive Income	6,536			2,252		6,965			9,338		(15,871		)	9,220
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		2,681			2,681
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	6,536		$	2,252	$	6,965		$	9,338	$	(18,552	)	$	6,539

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 Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	62,055		$	65,122	$	36,577		$	27,505	$	(115,102	)	$	76,157
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	7,376			—		(11		)	—		11			7,376
Unrecognized Loss on Derivatives	(525		)	—		—			—		—			(525		)
Other Comprehensive Income (Loss)	6,851			—		(11		)	—		11			6,851
Comprehensive Income	68,906			65,122		36,566			27,505		(115,091		)	83,008
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		14,097			14,097
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	68,906		$	65,122	$	36,566		$	27,505	$	(129,188	)	$	68,911

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

RELATED PARTY TRANSACTIONS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Related Party Transactions

Charges for services from the Company to CCR include the following:



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Operating and Other Costs	$	838	$	725	$	2,368	$	2,172
Selling, General and Administrative Costs	1,902		2,345		6,932		5,943
Total Services from CONSOL Energy	$	2,740	$	3,070	$	9,300	$	8,115

BASIS OF PRESENTATION - Narrative (Details) - shares	Nov. 28, 2017	Sep. 30, 2019
Related Party Transaction [Line Items]
Preferred stock, shares authorized		500,000
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Pennsylvania Mining Operations \| CNX Coal Resources LP
Related Party Transaction [Line Items]
Ownership percentage	25.00%

BASIS OF PRESENTATION - Schedule of Antidilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from calculation of earnings per share (in shares)	475,323	620	166,650	620
Anti-Dilutive Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from calculation of earnings per share (in shares)	418,924	620	166,650	620
Anti-Dilutive Performance Share Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from calculation of earnings per share (in shares)	56,399	0	0	0

BASIS OF PRESENTATION - Schedule of Basic and Dilutive Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Net Income	$ 7,024	$ 48,830	$ 20,303	$ 9,084	$ 52,709	$ 70,958	$ 76,157	$ 132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684			3,350			14,102	19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$ 4,340			$ 5,734			$ 62,055	$ 113,304
Denominator:
Weighted-average shares of common stock outstanding	26,835,297			27,982,538			27,285,511	28,011,488
Effect of dilutive shares	181,693			593,322			195,332	516,527
Weighted-average diluted shares of common stock outstanding	27,016,990			28,575,860			27,480,843	28,528,015
Earnings per Share:
Basic (in dollars per share)	$ 0.16			$ 0.20			$ 2.27	$ 4.04
Dilutive (in dollars per share)	$ 0.16			$ 0.20			$ 2.26	$ 3.97

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	$ 321,444	$ 313,355	$ 1,049,609	$ 1,102,272
Coal Revenue
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	301,542	294,797	984,665	1,016,503
Terminal Revenue
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	16,303	16,115	50,829	47,995
Freight Revenue
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	$ 3,599	$ 2,443	$ 14,115	$ 37,774

MISCELLANEOUS OTHER INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Other Income and Expenses [Abstract]
Royalty Income - Non-Operated Coal	$ 4,976	$ 5,160	$ 16,863	$ 19,108
Purchased Coal Sales	3,136	2,901	9,052	15,389
Contract Buyout	1,193	0	3,583	350
Interest Income	755	523	2,399	1,591
Rental Income	625	896	1,923	3,066
Property Easements and Option Income	100	1,069	1,529	5,479
Other	403	429	1,325	2,251
Miscellaneous Other Income	$ 11,188	$ 10,978	$ 36,674	$ 47,234

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS - Schedule of Components of Net Periodic Benefit (Credit) Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service Cost	$ 987	$ 288	$ 2,963	$ 863
Interest Cost	6,275	5,876	18,825	17,628
Expected Return on Plan Assets	(10,114)	(10,092)	(30,343)	(30,277)
Amortization of Prior Service Credits	(92)	(126)	(275)	(377)
Amortization of Actuarial Loss	1,490	2,179	4,469	6,537
Net Periodic Benefit (Credit) Cost	(1,454)	(1,875)	(4,361)	(5,626)
Other Post-Employment Benefits
Defined Benefit Plan Disclosure [Line Items]
Service Cost	0	0	0	0
Interest Cost	4,580	4,677	13,740	14,030
Expected Return on Plan Assets	0	0	0	0
Amortization of Prior Service Credits	(601)	(601)	(1,804)	(1,804)
Amortization of Actuarial Loss	2,315	4,051	6,946	12,154
Net Periodic Benefit (Credit) Cost	$ 6,294	$ 8,127	$ 18,882	$ 24,380

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
CWP
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	$ 948	$ 1,662	$ 2,844	$ 4,987
Interest Cost	1,750	1,311	5,250	3,934
Amortization of Actuarial Loss (Gain)	254	(213)	762	(640)
State Administrative Fees and Insurance Bond Premiums	0	0	0	0
Net Periodic Benefit (Credit) Cost	2,952	2,760	8,856	8,281
Workers' Compensation
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	1,421	1,558	4,264	4,673
Interest Cost	646	571	1,939	1,712
Amortization of Actuarial Loss (Gain)	(193)	(20)	(580)	(59)
State Administrative Fees and Insurance Bond Premiums	510	675	1,671	1,986
Net Periodic Benefit (Credit) Cost	$ 2,384	$ 2,784	$ 7,294	$ 8,312

INCOME TAXES (Details)	9 Months Ended
INCOME TAXES (Details)	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Effective tax rate	(0.30%)	6.00%
Tax expense from operations	0.20%
Tax benefit from equity compensation	(0.50%)

INVENTORIES (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Coal	$ 3,974	$ 4,642
Supplies	44,865	44,004
Total Inventories	$ 48,839	$ 48,646

ACCOUNTS RECEIVABLE SECURITIZATION (Details) - USD ($)	3 Months Ended		9 Months Ended
ACCOUNTS RECEIVABLE SECURITIZATION (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Short-term Debt [Line Items]
Costs associated with receivables facility			$ 20,628,000	$ 2,851,000
Line of Credit \| Accounts Receivable Securitization Facility
Short-term Debt [Line Items]
Maximum borrowing capacity	$ 100,000,000		$ 100,000,000
Unused commitment fee			0.60%
Accounts receivable eligible for securitization	38,384,000		$ 38,384,000		$ 37,869,000
Outstanding borrowings	0		0		0
Letters of credit outstanding	39,902,000		39,902,000		52,536,000
Borrowings and issuance of letters of credit remaining capacity	0		0		0
Cash collateral	1,518,000		1,518,000		14,667,000
Costs associated with receivables facility	344,000	$ 658,000	$ 1,095,000	$ 2,184,000
Minimum \| Line of Credit \| Accounts Receivable Securitization Facility
Short-term Debt [Line Items]
Security facility program fee			2.00%
Maximum \| Line of Credit \| Accounts Receivable Securitization Facility
Short-term Debt [Line Items]
Security facility program fee			2.50%
Restricted Cash \| Line of Credit \| Accounts Receivable Securitization Facility
Short-term Debt [Line Items]
Cash collateral	$ 1,518,000		$ 1,518,000		$ 14,667,000

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	$ 4,973,400		$ 4,973,400		$ 4,838,171
Less—Accumulated Depreciation, Depletion and Amortization	2,866,649		2,866,649		2,731,643
Total Property, Plant and Equipment—Net	2,106,751		2,106,751		2,106,528
Gross assets under finance lease	49,899		49,899
Gross assets under capital lease					49,775
Accumulated amortization for finance leases	27,458		27,458
Accumulated amortization for capital leases					15,973
Amortization of right of use assets	3,919		11,753
Amortization expense for assets under capital lease		$ 3,927		$ 9,236
Plant and Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	3,008,945		3,008,945		2,890,970
Coal Properties and Surface Lands
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	863,191		863,191		858,153
Airshafts
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	430,592		430,592		419,100
Mine Development
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	342,706		342,706		342,405
Advance Mining Royalties
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	$ 327,966		$ 327,966		$ 327,543

LEASES - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of Use Asset - Operating Leases	$ 77,411
Present value of minimum lease payments	82,201
Gross property, plant and equipment	4,973,400		$ 4,838,171
Accumulated depreciation	2,866,649		$ 2,731,643
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of Use Asset - Operating Leases		$ 92,000
Present value of minimum lease payments		$ 92,000
Operating lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gross property, plant and equipment	6,966
Accumulated depreciation	$ 6,966

LEASES - Components of expense and supplemental cash flow information (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019 USD ($)	Sep. 30, 2019 USD ($)
Operating
Fixed operating lease expense	$ 6,265	$ 19,561
Variable operating lease expense	2,860	9,211
Total operating lease expense	9,125	28,772
Cash paid for amounts included in the measurement of operating lease liabilities		9,884
ROU assets obtained in exchange for operating lease obligations		0
Finance
Amortization of right of use assets	3,919	11,753
Interest expense	434	1,484
Total finance lease expense	$ 4,353	$ 13,237
Weighted average remaining lease term (in years)	1 year 7 months 2 days	1 year 7 months 2 days
Weighted average discount rate	5.37%	5.37%

LEASES - Schedule of lease balances, weighted average lease terms and discount rates (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Leases [Abstract]
Operating Lease ROU Assets	$ 77,411
Current: Operating Lease Liabilities	15,769
Long-Term: Operating Lease Liabilities	66,432
Total Operating Lease Liabilities	$ 82,201
Weighted average remaining lease term (in years)	5 years 25 days
Weighted average discount rate	5.64%

LEASES - Schedule of future maturities of lease liabilities (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Finance
Remainder of 2019	$ 3,406
2020	20,222
2021	6,565
2022	154
2023	133
Thereafter	24
Total minimum lease payments	30,504
Less amount representing interest	1,339
Present value of minimum lease payments	29,165
Operating
Remainder of 2019	8,746
2020	24,067
2021	23,134
2022	13,341
2023	6,504
Thereafter	22,073
Total minimum lease payments	97,865
Less amount representing interest	15,664
Present value of minimum lease payments	82,201
Mining equipment
Finance
Remainder of 2019	925
2020	3,699
2021	2,157
2022	0
2023	0
Thereafter	0
Total minimum lease payments	6,781
Operating
Remainder of 2019	311
2020	627
2021	0
2022	0
2023	0
Thereafter	0
Total minimum lease payments	$ 938

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Subsidence Liability	$ 93,202	$ 83,532
Accrued Payroll and Benefits	17,144	12,978
Accrued Interest	11,521	6,850
Accrued Other Taxes	3,357	5,050
Litigation	2,640	8,235
Short-Term Incentive Compensation	2,411	6,024
Other	10,167	15,588
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions	32,361	32,345
Asset Retirement Obligations	29,413	31,017
Operating Lease Liability	15,769
Workers' Compensation	11,846	12,628
Pneumoconiosis Benefits	10,786	12,187
Total Other Accrued Liabilities	$ 240,617	$ 226,434

LONG-TERM DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Nov. 30, 2017
Debt Instrument [Line Items]
Long-term debt, net	$ 705,613	$ 826,490
Less: Unamortized Debt Issuance Costs	11,207	16,409
Less amounts due in one year	27,678	117,954
Long-Term Debt	677,935	708,536
Current portion of finance lease obligations	17,537
Current portion of capital lease obligations		16,858
Loans Payable \| Term Loan B
Debt Instrument [Line Items]
Long-term debt, net	272,375	389,747
Long term debt, gross	273,625	396,000
Unamortized discount	$ 1,250	$ 6,253
Weighted average interest rate	6.55%	8.53%
Loans Payable \| MEDCO Revenue Bonds in Series due September 2025 at 5.75%
Debt Instrument [Line Items]
Long term debt, gross	$ 102,865	$ 102,865
Stated interest rate	5.75%
Loans Payable \| Term Loan A
Debt Instrument [Line Items]
Long term debt, gross	$ 92,500	$ 73,750
Weighted average interest rate	5.80%	6.78%
Loans Payable \| Advance royalty commitments
Debt Instrument [Line Items]
Long term debt, gross	$ 2,261	$ 2,261
Weighted average interest rate	8.57%
Senior Notes \| Senior Secured Second Lien Notes due 2025
Debt Instrument [Line Items]
Long term debt, gross	$ 239,228	274,276
Stated interest rate	11.00%		11.00%	11.00%
Secured Debt \| Other Asset-Backed Financing
Debt Instrument [Line Items]
Long term debt, gross	$ 7,591	$ 0
Secured Debt \| Other Asset-Backed Financing Maturing December 2020
Debt Instrument [Line Items]
Weighted average interest rate	6.35%
Secured Debt \| Other Asset-Backed Financing Maturing September 2024
Debt Instrument [Line Items]
Weighted average interest rate	3.61%

LONG-TERM DEBT - Narrative (Details)		3 Months Ended		9 Months Ended		12 Months Ended
LONG-TERM DEBT - Narrative (Details)	Mar. 28, 2019 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) Financing_Arrangement	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Mar. 31, 2020	Nov. 30, 2017 USD ($)
Debt Instrument [Line Items]
Undivided interest								75.00%
Loss on debt extinguishment		$ 801,000	$ 0	$ 25,444,000	$ 3,149,000
Number of asset-backed financing arrangements \| Financing_Arrangement				2
Collateral amount		7,591,000		$ 7,591,000
Loans Payable \| Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity		100,000,000		100,000,000				$ 100,000,000
Amendment to basis points	0.50%
Repayment on line of credit					26,000,000
Principal		100,000,000		100,000,000
Accelerated repayment					$ 15,000,000
Loans Payable \| Term Loan B
Debt Instrument [Line Items]
Maximum borrowing capacity		275,000,000		275,000,000				400,000,000
Amendment to basis points	1.50%
Repayment on line of credit				$ 110,000,000
Repayment, percent of excess cash flow						75.00%
Repayment, decrease to percent of excess cash flow				25.00%
Repayment on line of credit if covenant applicable		7,000,000		$ 7,000,000
Principal		275,000,000		275,000,000
Senior Notes \| Senior Secured Second Lien Notes due 2025
Debt Instrument [Line Items]
Principal		$ 300,000,000		$ 300,000,000				$ 300,000,000
Stated interest rate		11.00%	11.00%	11.00%	11.00%			11.00%
Debt repurchased		$ 35,000,000	$ 21,000,000	$ 35,000,000	$ 21,000,000
Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000,000							$ 300,000,000
First lien gross leverage ratio, maximum		2.00		2.00
First lien gross leverage ratio, actual		1.15		1.15
Total net leverage ratio, maximum		3.00		3.00
Total net leverage ratio, actual		1.78		1.78
Fixed charge coverage ratio, minimum		1.10		1.10
Fixed charge coverage ratio		1.46		1.46
Outstanding borrowings		$ 0		$ 0		$ 0
Letters of credit outstanding		73,732,000		73,732,000		54,065,000
Borrowings and issuance of letters of credit remaining capacity		$ 326,268,000		$ 326,268,000		$ 245,935,000
Revolving Credit Facility \| Line of Credit \| Scenario, Forecast
Debt Instrument [Line Items]
First lien gross leverage ratio, maximum							1.75
Total net leverage ratio, maximum							2.75
Minimum \| Loans Payable \| Term Loan B
Debt Instrument [Line Items]
Repayment, percent of excess cash flow				0.00%
Maximum \| Loans Payable \| Term Loan B
Debt Instrument [Line Items]
Repayment, percent of excess cash flow				75.00%

COMMITMENTS AND CONTINGENT LIABILITIES - Narrative (Details) $ in Thousands			9 Months Ended
	Aug. 23, 2017 plaintiff	Apr. 24, 2017 plaintiff	Sep. 30, 2019 USD ($) mine	Dec. 31, 2018 USD ($)
Loss Contingencies [Line Items]
Number of mines sold \| mine			5
Guarantees maximum exposure \| $			$ 22,000	$ 28,000
Fair value of guarantees \| $			$ 547	$ 734
Fitzwater Litigation \| Pending Litigation
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff		3
Casey Litigation \| Pending Litigation
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff	2

COMMITMENTS AND CONTINGENT LIABILITIES - Schedule of Commitment Expiration (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Guarantor Obligations [Line Items]
Total Amounts Committed	$ 754,661
Less Than 1 Year	602,269
1-3 Years	151,563
3-5 Years	398
Beyond 5 Years	431
Letters of Credit
Guarantor Obligations [Line Items]
Total Amounts Committed	113,634
Less Than 1 Year	79,592
1-3 Years	34,042
3-5 Years	0
Beyond 5 Years	0
Letters of Credit \| Employee-Related
Guarantor Obligations [Line Items]
Total Amounts Committed	65,292
Less Than 1 Year	40,044
1-3 Years	25,248
3-5 Years	0
Beyond 5 Years	0
Letters of Credit \| Environmental
Guarantor Obligations [Line Items]
Total Amounts Committed	398
Less Than 1 Year	398
1-3 Years	0
3-5 Years	0
Beyond 5 Years	0
Letters of Credit \| Other
Guarantor Obligations [Line Items]
Total Amounts Committed	47,944
Less Than 1 Year	39,150
1-3 Years	8,794
3-5 Years	0
Beyond 5 Years	0
Surety Bonds
Guarantor Obligations [Line Items]
Total Amounts Committed	623,099
Less Than 1 Year	515,453
1-3 Years	107,646
3-5 Years	0
Beyond 5 Years	0
Surety Bonds \| Employee-Related
Guarantor Obligations [Line Items]
Total Amounts Committed	87,174
Less Than 1 Year	74,424
1-3 Years	12,750
3-5 Years	0
Beyond 5 Years	0
Surety Bonds \| Environmental
Guarantor Obligations [Line Items]
Total Amounts Committed	532,027
Less Than 1 Year	437,422
1-3 Years	94,605
3-5 Years	0
Beyond 5 Years	0
Surety Bonds \| Other
Guarantor Obligations [Line Items]
Total Amounts Committed	3,898
Less Than 1 Year	3,607
1-3 Years	291
3-5 Years	0
Beyond 5 Years	0
Guarantees
Guarantor Obligations [Line Items]
Total Amounts Committed	17,928
Less Than 1 Year	7,224
1-3 Years	9,875
3-5 Years	398
Beyond 5 Years	431
Guarantees \| Other
Guarantor Obligations [Line Items]
Total Amounts Committed	17,928
Less Than 1 Year	7,224
1-3 Years	9,875
3-5 Years	398
Beyond 5 Years	$ 431

DERIVATIVES - Schedule of Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Pay fixed swaps - notional amount	$ 350,000			$ 350,000		$ 0
Net unrealized loss	$ (261)	$ (264)	$ 0	$ (525)	$ 0	$ 0
Weighted-average maturity period (years)				1 year 6 months 3 days		0 years
Weighted-average received rate	0.00%			0.00%		0.00%
Weighted-average pay rate	0.00%			0.00%		0.00%

DERIVATIVES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
DERIVATIVES - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2020
Derivative [Line Items]
Net unrealized loss	$ 261	$ 264	$ 0	$ 525	$ 0	$ 0
Interest Rate Hedge, Tax	(83)	$ (84)	$ 0	(167)	$ 0
Notional amount	$ 350,000			$ 350,000		$ 0
Estimated period for expected loss				12 months
Estimated loss reclassified into earnings				$ (20)
Scenario, Forecast
Derivative [Line Items]
Notional amount							$ 150,000

DERIVATIVES - Schedule of Interest Rate Swap Contracts Reflected in Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Derivative [Line Items]
Total derivatives	$ 691	$ 0
Other current assets
Derivative [Line Items]
Derivative assets	0	0
Other assets
Derivative [Line Items]
Derivative assets	0	0
Other current liabilities
Derivative [Line Items]
Derivative liabilities	243	0
Other liabilities
Derivative [Line Items]
Derivative liabilities	$ 448	$ 0

FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of Financial Instruments Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Lease Guarantees	$ (547)	$ (734)
Fair Value Recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Lease Guarantees	0	0
Derivative liabilities	0	0
Fair Value Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Lease Guarantees	0	0
Derivative liabilities	(691)	0
Fair Value Recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Lease Guarantees	(547)	(734)
Derivative liabilities	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-Term Debt, Carrying Amount	$ 716,820	$ 842,899
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-Term Debt, Fair Value	$ 719,361	$ 881,711

SEGMENT INFORMATION - Narrative (Details)	9 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Sep. 30, 2019 segment
Segment Reporting [Abstract]
Number of reportable segments	1

SEGMENT INFORMATION - Schedule of Industry Segment Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenue from contracts with customers	$ 321,444	$ 313,355	$ 1,049,609	$ 1,102,272
Earnings (Loss) Before Income Tax	9,439	8,394	75,914	141,278
Segment Assets	2,723,235	2,745,928	2,723,235	2,745,928	$ 2,760,727
Depreciation, Depletion and Amortization	54,370	51,242	151,245	155,674
Capital Expenditures	48,521	40,656	131,475	96,855
Coal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	301,542	294,797	984,665	1,016,503
Terminal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	16,303	16,115	50,829	47,995
Freight Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	3,599	2,443	14,115	37,774
PAMC
Segment Reporting Information [Line Items]
Revenue from contracts with customers	305,141	297,240	998,780	1,054,277
Earnings (Loss) Before Income Tax	30,546	37,962	156,029	220,862
Segment Assets	2,014,381	1,891,606	2,014,381	1,891,606
Depreciation, Depletion and Amortization	45,829	44,236	136,124	135,074
Capital Expenditures	45,232	32,309	117,417	81,025
PAMC \| Coal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	301,542	294,797	984,665	1,016,503
PAMC \| Terminal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	0	0	0	0
PAMC \| Freight Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	3,599	2,443	14,115	37,774
Other
Segment Reporting Information [Line Items]
Revenue from contracts with customers	16,303	16,115	50,829	47,995
Earnings (Loss) Before Income Tax	(21,107)	(29,568)	(80,115)	(79,584)
Segment Assets	708,854	854,322	708,854	854,322
Depreciation, Depletion and Amortization	8,541	7,006	15,121	20,600
Capital Expenditures	3,289	8,347	14,058	15,830
Other \| Coal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	0	0	0	0
Other \| Terminal Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	16,303	16,115	50,829	47,995
Other \| Freight Revenue
Segment Reporting Information [Line Items]
Revenue from contracts with customers	$ 0	$ 0	$ 0	$ 0

SEGMENT INFORMATION - Schedule of Segment Revenues from Major Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Major Customer [Line Items]
Revenue from contracts with customers	$ 321,444	$ 313,355	$ 1,049,609	$ 1,102,272
PAMC
Revenue, Major Customer [Line Items]
Revenue from contracts with customers	305,141	297,240	998,780	1,054,277
Revenue \| Customer Concentration Risk \| Customer A \| PAMC
Revenue, Major Customer [Line Items]
Revenue from contracts with customers	49,772	46,727	180,014	209,968
Revenue \| Customer Concentration Risk \| Customer B \| PAMC
Revenue, Major Customer [Line Items]
Revenue from contracts with customers	95,953	84,110	358,882	181,236
Revenue \| Customer Concentration Risk \| Customer C \| PAMC
Revenue, Major Customer [Line Items]
Revenue from contracts with customers	$ 63,526	$ 59,364	$ 158,903	$ 169,052

SEGMENT INFORMATION - Schedule of Total Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Items excluded from segment assets:
Deferred tax assets	$ 91,772	$ 77,545
Total Consolidated Assets	2,723,235	$ 2,760,727	$ 2,745,928
Corporate Reconciling Items and Eliminations
Items excluded from segment assets:
Cash, restricted cash and other investments	104,344		275,377
Deferred tax assets	91,772		72,120
Reportable Segments \| Operating Segments
Items excluded from segment assets:
Total Consolidated Assets	2,014,381		1,891,606
All Other Segments \| Operating Segments
Items excluded from segment assets:
Total Consolidated Assets	$ 512,738		$ 506,825

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION - Narrative (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Nov. 30, 2017
Loans Payable \| Term Loan B
Condensed Financial Statements, Captions [Line Items]
Debt instrument face value	$ 275,000,000
Loans Payable \| Term Loan A
Condensed Financial Statements, Captions [Line Items]
Debt instrument face value	100,000,000
Senior Notes \| Senior Secured Second Lien Notes due 2025
Condensed Financial Statements, Captions [Line Items]
Debt instrument face value	$ 300,000,000		$ 300,000,000
Stated interest rate	11.00%	11.00%	11.00%

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION - Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue and Other Income:
Revenue from contracts with customers	$ 321,444			$ 313,355			$ 1,049,609	$ 1,102,272
Miscellaneous Other Income	11,188			10,978			36,674	47,234
Gain (Loss) on Sale of Assets	714			(85)			1,986	273
Total Revenue and Other Income	333,346			324,248			1,088,269	1,149,779
Costs and Expenses:
Operating and Other Costs	234,849			222,781			718,410	700,778
Depreciation, Depletion and Amortization	54,370			51,242			151,245	155,674
Freight Expense	3,599			2,443			14,115	37,774
Selling, General and Administrative Costs	14,690			18,526			52,901	47,715
Loss on Debt Extinguishment	801			0			25,444	3,149
Interest Expense, net	15,598			20,862			50,240	63,411
Total Costs and Expenses	323,907			315,854			1,012,355	1,008,501
Earnings Before Income Tax	9,439			8,394			75,914	141,278
Income Tax Expense (Benefit)	2,415			(690)			(243)	8,527
Net Income	7,024	$ 48,830	$ 20,303	9,084	$ 52,709	$ 70,958	76,157	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684			3,350			14,102	19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	4,340			5,734			62,055	113,304
Elimination
Revenue and Other Income:
Miscellaneous Other Income	(15,876)			(20,802)			(115,102)	(165,374)
Gain (Loss) on Sale of Assets	0			0			0	0
Total Revenue and Other Income	(15,876)			(20,802)			(115,102)	(165,374)
Costs and Expenses:
Operating and Other Costs	0			0			0	0
Depreciation, Depletion and Amortization	0			0			0	0
Freight Expense	0			0			0	0
Selling, General and Administrative Costs	0			0			0	0
Loss on Debt Extinguishment	0						0	0
Interest Expense, net	0			(1,560)			0	(5,295)
Total Costs and Expenses	0			(1,560)			0	(5,295)
Earnings Before Income Tax	(15,876)			(19,242)			(115,102)	(160,079)
Income Tax Expense (Benefit)	0			0			0	0
Net Income	(15,876)			(19,242)			(115,102)	(160,079)
Less: Net Income Attributable to Noncontrolling Interest	2,684			3,350			14,102	19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	(18,560)			(22,592)			(129,204)	(179,526)
Parent Issuer \| Reportable Legal Entities
Revenue and Other Income:
Miscellaneous Other Income	20,578			25,485			130,278	186,475
Gain (Loss) on Sale of Assets	717			0			2,008	0
Total Revenue and Other Income	21,295			25,485			132,286	186,475
Costs and Expenses:
Operating and Other Costs	0			0			0	0
Depreciation, Depletion and Amortization	0			0			0	0
Freight Expense	0			0			0	0
Selling, General and Administrative Costs	0			0			0	0
Loss on Debt Extinguishment	801						25,444	3,149
Interest Expense, net	13,739			20,441			45,030	61,495
Total Costs and Expenses	14,540			20,441			70,474	64,644
Earnings Before Income Tax	6,755			5,044			61,812	121,831
Income Tax Expense (Benefit)	2,415			(690)			(243)	8,527
Net Income	4,340			5,734			62,055	113,304
Less: Net Income Attributable to Noncontrolling Interest	0			0			0	0
Net Income Attributable to CONSOL Energy Inc. Shareholders	4,340			5,734			62,055	113,304
Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Miscellaneous Other Income	(4,311)			5,292			(10,648)	21,893
Gain (Loss) on Sale of Assets	(3)			(85)			(17)	211
Total Revenue and Other Income	240,845			244,251			789,249	860,806
Costs and Expenses:
Operating and Other Costs	180,488			172,569			552,672	539,412
Depreciation, Depletion and Amortization	43,284			40,183			117,606	121,905
Freight Expense	2,699			1,832			10,586	28,330
Selling, General and Administrative Costs	11,850			14,627			42,548	37,455
Loss on Debt Extinguishment	0						0	0
Interest Expense, net	272			421			715	1,916
Total Costs and Expenses	238,593			229,632			724,127	729,018
Earnings Before Income Tax	2,252			14,619			65,122	131,788
Income Tax Expense (Benefit)	0			0			0	0
Net Income	2,252			14,619			65,122	131,788
Less: Net Income Attributable to Noncontrolling Interest	0			0			0	0
Net Income Attributable to CONSOL Energy Inc. Shareholders	2,252			14,619			65,122	131,788
Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Miscellaneous Other Income	9,701			0			28,701	0
Gain (Loss) on Sale of Assets	0			0			0	0
Total Revenue and Other Income	9,701			0			28,701	0
Costs and Expenses:
Operating and Other Costs	363			672			1,196	2,240
Depreciation, Depletion and Amortization	0			0			0	0
Freight Expense	0			0			0	0
Selling, General and Administrative Costs	0			0			0	0
Loss on Debt Extinguishment	0						0	0
Interest Expense, net	0			0			0	0
Total Costs and Expenses	363			672			1,196	2,240
Earnings Before Income Tax	9,338			(672)			27,505	(2,240)
Income Tax Expense (Benefit)	0			0			0	0
Net Income	9,338			(672)			27,505	(2,240)
Less: Net Income Attributable to Noncontrolling Interest	0			0			0	0
Net Income Attributable to CONSOL Energy Inc. Shareholders	9,338			(672)			27,505	(2,240)
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Miscellaneous Other Income	1,096			1,003			3,445	4,240
Gain (Loss) on Sale of Assets	0			0			(5)	62
Total Revenue and Other Income	77,381			75,314			253,135	267,872
Costs and Expenses:
Operating and Other Costs	53,998			49,540			164,542	159,126
Depreciation, Depletion and Amortization	11,086			11,059			33,639	33,769
Freight Expense	900			611			3,529	9,444
Selling, General and Administrative Costs	2,840			3,899			10,353	10,260
Loss on Debt Extinguishment	0						0	0
Interest Expense, net	1,587			1,560			4,495	5,295
Total Costs and Expenses	70,411			66,669			216,558	217,894
Earnings Before Income Tax	6,970			8,645			36,577	49,978
Income Tax Expense (Benefit)	0			0			0	0
Net Income	6,970			8,645			36,577	49,978
Less: Net Income Attributable to Noncontrolling Interest	0			0			0	0
Net Income Attributable to CONSOL Energy Inc. Shareholders	6,970			8,645			36,577	49,978
Coal Revenue
Revenue and Other Income:
Revenue from contracts with customers	301,542			294,797			984,665	1,016,503
Coal Revenue \| Elimination
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Coal Revenue \| Parent Issuer \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Coal Revenue \| Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	226,157			221,097			738,499	762,377
Coal Revenue \| Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Coal Revenue \| Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	75,385			73,700			246,166	254,126
Terminal Revenue
Revenue and Other Income:
Revenue from contracts with customers	16,303			16,115			50,829	47,995
Terminal Revenue \| Elimination
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Terminal Revenue \| Parent Issuer \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Terminal Revenue \| Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	16,303			16,115			50,829	47,995
Terminal Revenue \| Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Terminal Revenue \| Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Freight Revenue
Revenue and Other Income:
Revenue from contracts with customers	3,599			2,443			14,115	37,774
Freight Revenue \| Elimination
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Freight Revenue \| Parent Issuer \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Freight Revenue \| Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	2,699			1,832			10,586	28,330
Freight Revenue \| Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	0			0			0	0
Freight Revenue \| Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Revenue and Other Income:
Revenue from contracts with customers	$ 900			$ 611			$ 3,529	$ 9,444

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION - Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Current Assets:
Cash and Cash Equivalents	$ 133,331	$ 235,677
Restricted Cash	1,518	29,258
Trade	109,793	87,589
Other Receivables	29,204	41,355
Inventories	48,839	48,646
Prepaid Expenses and Other Assets	34,439	31,430
Total Current Assets	357,124	473,955
Property, Plant and Equipment:
Property, Plant and Equipment	4,973,400	4,838,171
Less—Accumulated Depreciation, Depletion and Amortization	2,866,649	2,731,643
Total Property, Plant and Equipment—Net	2,106,751	2,106,528
Other Assets:
Deferred Income Taxes	91,772	77,545
Affiliated Credit Facility	0	0
Investment in Affiliates	0	0
Right of Use Asset - Operating Leases	77,411
Other	90,177	102,699
Total Other Assets	259,360	180,244
TOTAL ASSETS	2,723,235	2,760,727	$ 2,745,928
Current Liabilities:
Accounts Payable	125,320	130,930
Accounts Payable (Recoverable)-Related Parties	0	0
Current Portion of Long-Term Debt	45,215	134,812
Other Accrued Liabilities	240,617	226,434
Total Current Liabilities	411,152	492,176
Long-Term Debt:	689,563	734,226
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	427,442	441,246
Pneumoconiosis Benefits	164,972	165,001
Asset Retirement Obligations	242,816	235,984
Workers’ Compensation	59,092	59,742
Salary Retirement	54,622	64,172
Operating Lease Liability	66,432
Other	13,697	16,569
Total Deferred Credits and Other Liabilities	1,029,073	982,714
Total CONSOL Energy Inc. Stockholders' Equity	454,486	409,935
Noncontrolling Interest	138,961	141,676
TOTAL LIABILITIES AND EQUITY	2,723,235	2,760,727
Elimination
Current Assets:
Cash and Cash Equivalents	0	0
Restricted Cash	0	0
Trade	0	0
Other Receivables	0	0
Inventories	0	0
Prepaid Expenses and Other Assets	0	0
Total Current Assets	0	0
Property, Plant and Equipment:
Property, Plant and Equipment	0	0
Less—Accumulated Depreciation, Depletion and Amortization	0	0
Total Property, Plant and Equipment—Net	0	0
Other Assets:
Deferred Income Taxes	0	0
Affiliated Credit Facility	(154,155)	(141,129)
Investment in Affiliates	(882,762)	(605,981)
Right of Use Asset - Operating Leases	0
Other	0	0
Total Other Assets	(1,036,917)	(747,110)
TOTAL ASSETS	(1,036,917)	(747,110)
Current Liabilities:
Accounts Payable	0	3,822
Accounts Payable (Recoverable)-Related Parties	(2,882)	(125,353)
Current Portion of Long-Term Debt	0	112,013
Other Accrued Liabilities	0	(3,822)
Total Current Liabilities	(2,882)	(13,340)
Long-Term Debt:	(154,155)	(141,129)
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	0	0
Pneumoconiosis Benefits	0	0
Asset Retirement Obligations	0	0
Workers’ Compensation	0	0
Salary Retirement	0	0
Operating Lease Liability	0
Other	0	0
Total Deferred Credits and Other Liabilities	0	0
Total CONSOL Energy Inc. Stockholders' Equity	(1,018,841)	(734,317)
Noncontrolling Interest	138,961	141,676
TOTAL LIABILITIES AND EQUITY	(1,036,917)	(747,110)
CCR Non-Guarantor
Current Liabilities:
Accounts Payable (Recoverable)-Related Parties	2,882	3,831
Parent Issuer \| Reportable Legal Entities
Current Assets:
Cash and Cash Equivalents	92,472	234,536
Restricted Cash	0	14,557
Trade	0	0
Other Receivables	22,772	24,352
Inventories	0	0
Prepaid Expenses and Other Assets	7,125	10,883
Total Current Assets	122,369	284,328
Property, Plant and Equipment:
Property, Plant and Equipment	0	0
Less—Accumulated Depreciation, Depletion and Amortization	0	0
Total Property, Plant and Equipment—Net	0	0
Other Assets:
Deferred Income Taxes	91,772	77,545
Affiliated Credit Facility	154,155	141,129
Investment in Affiliates	882,762	605,981
Right of Use Asset - Operating Leases	0
Other	34,187	40,760
Total Other Assets	1,162,876	865,415
TOTAL ASSETS	1,285,245	1,149,743
Current Liabilities:
Accounts Payable	88,838	(721)
Accounts Payable (Recoverable)-Related Parties	0	(2,291)
Current Portion of Long-Term Debt	25,710	8,157
Other Accrued Liabilities	82,441	92,534
Total Current Liabilities	196,989	97,679
Long-Term Debt:	579,148	577,957
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	0	0
Pneumoconiosis Benefits	0	0
Asset Retirement Obligations	0	0
Workers’ Compensation	0	0
Salary Retirement	54,622	64,172
Operating Lease Liability	0
Other	0	0
Total Deferred Credits and Other Liabilities	54,622	64,172
Total CONSOL Energy Inc. Stockholders' Equity	454,486	409,935
Noncontrolling Interest	0	0
TOTAL LIABILITIES AND EQUITY	1,285,245	1,149,743
Guarantor \| Reportable Legal Entities
Current Assets:
Cash and Cash Equivalents	30,191	138
Restricted Cash	0	0
Trade	0	0
Other Receivables	6,376	15,935
Inventories	37,500	37,580
Prepaid Expenses and Other Assets	20,220	15,451
Total Current Assets	94,287	69,104
Property, Plant and Equipment:
Property, Plant and Equipment	3,995,982	3,891,873
Less—Accumulated Depreciation, Depletion and Amortization	2,307,111	2,204,896
Total Property, Plant and Equipment—Net	1,688,871	1,686,977
Other Assets:
Deferred Income Taxes	0	0
Affiliated Credit Facility	0	0
Investment in Affiliates	0	0
Right of Use Asset - Operating Leases	60,556
Other	42,692	47,031
Total Other Assets	103,248	47,031
TOTAL ASSETS	1,886,406	1,803,112
Current Liabilities:
Accounts Payable	7,671	102,995
Accounts Payable (Recoverable)-Related Parties	0	36,220
Current Portion of Long-Term Debt	14,906	11,139
Other Accrued Liabilities	119,984	105,806
Total Current Liabilities	142,561	256,160
Long-Term Debt:	108,330	151,202
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	427,442	441,246
Pneumoconiosis Benefits	160,075	160,741
Asset Retirement Obligations	231,877	226,209
Workers’ Compensation	56,178	56,623
Salary Retirement	0	0
Operating Lease Liability	52,208
Other	13,150	16,051
Total Deferred Credits and Other Liabilities	940,930	900,870
Total CONSOL Energy Inc. Stockholders' Equity	694,585	494,880
Noncontrolling Interest	0	0
TOTAL LIABILITIES AND EQUITY	1,886,406	1,803,112
Non-Guarantor \| Reportable Legal Entities
Current Assets:
Cash and Cash Equivalents	57	0
Restricted Cash	1,518	14,701
Trade	109,793	87,589
Other Receivables	0	0
Inventories	0	0
Prepaid Expenses and Other Assets	0	0
Total Current Assets	111,368	102,290
Property, Plant and Equipment:
Property, Plant and Equipment	0	0
Less—Accumulated Depreciation, Depletion and Amortization	0	0
Total Property, Plant and Equipment—Net	0	0
Other Assets:
Deferred Income Taxes	0	0
Affiliated Credit Facility	0	0
Investment in Affiliates	0	0
Right of Use Asset - Operating Leases	0
Other	0	0
Total Other Assets	0	0
TOTAL ASSETS	111,368	102,290
Current Liabilities:
Accounts Payable	5,406	0
Accounts Payable (Recoverable)-Related Parties	0	87,593
Current Portion of Long-Term Debt	0	0
Other Accrued Liabilities	0	0
Total Current Liabilities	5,406	87,593
Long-Term Debt:	0	0
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	0	0
Pneumoconiosis Benefits	0	0
Asset Retirement Obligations	0	0
Workers’ Compensation	0	0
Salary Retirement	0	0
Operating Lease Liability	0
Other	0	0
Total Deferred Credits and Other Liabilities	0	0
Total CONSOL Energy Inc. Stockholders' Equity	105,962	14,697
Noncontrolling Interest	0	0
TOTAL LIABILITIES AND EQUITY	111,368	102,290
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Current Assets:
Cash and Cash Equivalents	10,611	1,003
Restricted Cash	0	0
Trade	0	0
Other Receivables	56	1,068
Inventories	11,339	11,066
Prepaid Expenses and Other Assets	7,094	5,096
Total Current Assets	29,100	18,233
Property, Plant and Equipment:
Property, Plant and Equipment	977,418	946,298
Less—Accumulated Depreciation, Depletion and Amortization	559,538	526,747
Total Property, Plant and Equipment—Net	417,880	419,551
Other Assets:
Deferred Income Taxes	0	0
Affiliated Credit Facility	0	0
Investment in Affiliates	0	0
Right of Use Asset - Operating Leases	16,855
Other	13,298	14,908
Total Other Assets	30,153	14,908
TOTAL ASSETS	477,133	452,692
Current Liabilities:
Accounts Payable	23,405	24,834
Accounts Payable (Recoverable)-Related Parties	2,882	3,831
Current Portion of Long-Term Debt	4,599	3,503
Other Accrued Liabilities	38,192	31,916
Total Current Liabilities	69,078	64,084
Long-Term Debt:	156,240	146,196
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	0	0
Pneumoconiosis Benefits	4,897	4,260
Asset Retirement Obligations	10,939	9,775
Workers’ Compensation	2,914	3,119
Salary Retirement	0	0
Operating Lease Liability	14,224
Other	547	518
Total Deferred Credits and Other Liabilities	33,521	17,672
Total CONSOL Energy Inc. Stockholders' Equity	218,294	224,740
Noncontrolling Interest	0	0
TOTAL LIABILITIES AND EQUITY	$ 477,133	$ 452,692

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			$ 223,183	$ 330,252
Cash Flows from Investing Activities:
Capital Expenditures	$ (48,521)	$ (40,656)	(131,475)	(96,855)
Proceeds from Sales of Assets			2,015	1,368
(Investments in), net of Distributions from, Subsidiaries			0	0
Net Cash Used in Investing Activities			(129,460)	(95,487)
Cash Flows from Financing Activities:
Payments on Finance Leases			(13,784)
Payments on Finance Leases				(11,019)
Net (Payments on) Proceeds from Related Party Long-Term Notes			0	0
Repurchases of Common Stock			(31,318)	(9,724)
Spin Distribution to CNX Resources			0	(18,234)
Distributions to Noncontrolling Interest			(16,674)	(16,763)
Shares/Units Withheld for Taxes			(4,745)	(2,923)
Debt-Related Financing Fees			(20,628)	(2,851)
Net Cash Used in Financing Activities			(223,809)	(112,430)
Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			26,250	0
Payments on Term Loan A			(7,500)	(26,250)
Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			(123,750)	(3,000)
Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			(35,048)	(20,524)
Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			3,757	0
Elimination
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			0	0
Cash Flows from Investing Activities:
Capital Expenditures			0	0
Proceeds from Sales of Assets			0	0
(Investments in), net of Distributions from, Subsidiaries			(26,540)	(26,278)
Net Cash Used in Investing Activities			(26,540)	(26,278)
Cash Flows from Financing Activities:
Payments on Finance Leases			0
Payments on Finance Leases				0
Net (Payments on) Proceeds from Related Party Long-Term Notes			0	0
Repurchases of Common Stock			0	0
Spin Distribution to CNX Resources				0
Distributions to Noncontrolling Interest			26,540	26,278
Shares/Units Withheld for Taxes			0	0
Debt-Related Financing Fees			0	0
Net Cash Used in Financing Activities			26,540	26,278
Elimination \| Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			0
Payments on Term Loan A			0	0
Elimination \| Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Elimination \| Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Elimination \| Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			0
Parent Issuer \| Reportable Legal Entities
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			182,938	(45,278)
Cash Flows from Investing Activities:
Capital Expenditures			0	0
Proceeds from Sales of Assets			0	0
(Investments in), net of Distributions from, Subsidiaries			(146,896)	30,237
Net Cash Used in Investing Activities			(146,896)	30,237
Cash Flows from Financing Activities:
Payments on Finance Leases			0
Payments on Finance Leases				0
Net (Payments on) Proceeds from Related Party Long-Term Notes			(18,400)	29,583
Repurchases of Common Stock			(31,318)	(9,724)
Spin Distribution to CNX Resources				0
Distributions to Noncontrolling Interest			0	0
Shares/Units Withheld for Taxes			0	0
Debt-Related Financing Fees			(20,628)	(2,851)
Net Cash Used in Financing Activities			(206,318)	(33,908)
Parent Issuer \| Reportable Legal Entities \| Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			26,250
Payments on Term Loan A			(7,500)	(26,250)
Parent Issuer \| Reportable Legal Entities \| Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			(123,062)	(3,000)
Parent Issuer \| Reportable Legal Entities \| Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			(35,048)	(20,524)
Parent Issuer \| Reportable Legal Entities \| Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			3,757
Guarantor \| Reportable Legal Entities
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			(27,260)	280,396
Cash Flows from Investing Activities:
Capital Expenditures			(102,121)	(76,599)
Proceeds from Sales of Assets			2,011	1,198
(Investments in), net of Distributions from, Subsidiaries			173,436	(3,959)
Net Cash Used in Investing Activities			73,326	(79,360)
Cash Flows from Financing Activities:
Payments on Finance Leases			(10,931)
Payments on Finance Leases				(8,894)
Net (Payments on) Proceeds from Related Party Long-Term Notes			0	0
Repurchases of Common Stock			0	0
Spin Distribution to CNX Resources				(18,234)
Distributions to Noncontrolling Interest			0	0
Shares/Units Withheld for Taxes			(3,865)	(2,011)
Debt-Related Financing Fees			0	0
Net Cash Used in Financing Activities			(15,484)	(29,139)
Guarantor \| Reportable Legal Entities \| Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			0
Payments on Term Loan A			0	0
Guarantor \| Reportable Legal Entities \| Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			(688)	0
Guarantor \| Reportable Legal Entities \| Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Guarantor \| Reportable Legal Entities \| Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			0
Non-Guarantor \| Reportable Legal Entities
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			0	0
Cash Flows from Investing Activities:
Capital Expenditures			0	0
Proceeds from Sales of Assets			0	0
(Investments in), net of Distributions from, Subsidiaries			0	0
Net Cash Used in Investing Activities			0	0
Cash Flows from Financing Activities:
Payments on Finance Leases			0
Payments on Finance Leases				0
Net (Payments on) Proceeds from Related Party Long-Term Notes			0	0
Repurchases of Common Stock			0	0
Spin Distribution to CNX Resources				0
Distributions to Noncontrolling Interest			0	0
Shares/Units Withheld for Taxes			0	0
Debt-Related Financing Fees			0	0
Net Cash Used in Financing Activities			0	0
Non-Guarantor \| Reportable Legal Entities \| Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			0
Payments on Term Loan A			0	0
Non-Guarantor \| Reportable Legal Entities \| Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Non-Guarantor \| Reportable Legal Entities \| Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Non-Guarantor \| Reportable Legal Entities \| Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			0
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Condensed Cash Flow Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities			67,505	95,134
Cash Flows from Investing Activities:
Capital Expenditures			(29,354)	(20,256)
Proceeds from Sales of Assets			4	170
(Investments in), net of Distributions from, Subsidiaries			0	0
Net Cash Used in Investing Activities			(29,350)	(20,086)
Cash Flows from Financing Activities:
Payments on Finance Leases			(2,853)
Payments on Finance Leases				(2,125)
Net (Payments on) Proceeds from Related Party Long-Term Notes			18,400	(29,583)
Repurchases of Common Stock			0	0
Spin Distribution to CNX Resources				0
Distributions to Noncontrolling Interest			(43,214)	(43,041)
Shares/Units Withheld for Taxes			(880)	(912)
Debt-Related Financing Fees			0	0
Net Cash Used in Financing Activities			(28,547)	(75,661)
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities \| Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans			0
Payments on Term Loan A			0	0
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities \| Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities \| Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans			0	0
Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities \| Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans			0
Consol Coal Resources LP Units
Cash Flows from Financing Activities:
Repurchases of Common Stock			(369)	(1,142)
Consol Coal Resources LP Units \| Elimination
Cash Flows from Financing Activities:
Repurchases of Common Stock			0	0
Consol Coal Resources LP Units \| Parent Issuer \| Reportable Legal Entities
Cash Flows from Financing Activities:
Repurchases of Common Stock			(369)	(1,142)
Consol Coal Resources LP Units \| Guarantor \| Reportable Legal Entities
Cash Flows from Financing Activities:
Repurchases of Common Stock			0	0
Consol Coal Resources LP Units \| Non-Guarantor \| Reportable Legal Entities
Cash Flows from Financing Activities:
Repurchases of Common Stock			0	0
Consol Coal Resources LP Units \| Non-Guarantor \| CCR Non-Guarantor \| Reportable Legal Entities
Cash Flows from Financing Activities:
Repurchases of Common Stock			$ 0	$ 0

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION - Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Condensed Statement of Income Captions [Line Items]
Net Income	$ 7,024	$ 48,830	$ 20,303	$ 9,084	$ 52,709	$ 70,958	$ 76,157	$ 132,751
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	2,457	2,459	2,460	4,177	4,182	3,997	7,376	12,356
Net unrealized loss	(261)	(264)		0			(525)	0	$ 0
Other Comprehensive Income	2,196			4,177			6,851	12,356
Comprehensive Income	9,220	$ 51,025	$ 22,763	13,261	$ 56,891	$ 74,955	83,008	145,107
Less: Comprehensive Income Attributable to Noncontrolling Interest	2,681			3,346			14,097	19,444
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	6,539			9,915			68,911	125,663
Elimination
Condensed Statement of Income Captions [Line Items]
Net Income	(15,876)			(19,242)			(115,102)	(160,079)
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	5			2			11	6
Net unrealized loss	0						0
Other Comprehensive Income	5			2			11	6
Comprehensive Income	(15,871)			(19,240)			(115,091)	(160,073)
Less: Comprehensive Income Attributable to Noncontrolling Interest	2,681			3,346			14,097	19,444
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	(18,552)			(22,586)			(129,188)	(179,517)
Parent Issuer \| Reportable Legal Entities
Condensed Statement of Income Captions [Line Items]
Net Income	4,340			5,734			62,055	113,304
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	2,457			4,177			7,376	12,356
Net unrealized loss	(261)						(525)
Other Comprehensive Income	2,196			4,177			6,851	12,356
Comprehensive Income	6,536			9,911			68,906	125,660
Less: Comprehensive Income Attributable to Noncontrolling Interest	0			0			0	0
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	6,536			9,911			68,906	125,660
Guarantor \| Reportable Legal Entities
Condensed Statement of Income Captions [Line Items]
Net Income	2,252			14,619			65,122	131,788
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	0			0			0
Net unrealized loss	0						0
Other Comprehensive Income	0			0			0	0
Comprehensive Income	2,252			14,619			65,122	131,788
Less: Comprehensive Income Attributable to Noncontrolling Interest	0			0			0	0
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	2,252			14,619			65,122	131,788
Non-Guarantor \| Reportable Legal Entities
Condensed Statement of Income Captions [Line Items]
Net Income	9,338			(672)			27,505	(2,240)
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	0			0			0	0
Net unrealized loss	0						0
Other Comprehensive Income	0			0			0	0
Comprehensive Income	9,338			(672)			27,505	(2,240)
Less: Comprehensive Income Attributable to Noncontrolling Interest	0			0			0	0
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	9,338			(672)			27,505	(2,240)
Non-Guarantor \| Reportable Legal Entities \| CCR Non-Guarantor
Condensed Statement of Income Captions [Line Items]
Net Income	6,970			8,645			36,577	49,978
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	(5)			(2)			(11)	(6)
Net unrealized loss	0						0
Other Comprehensive Income	(5)			(2)			(11)	(6)
Comprehensive Income	6,965			8,643			36,566	49,972
Less: Comprehensive Income Attributable to Noncontrolling Interest	0			0			0	0
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$ 6,965			$ 8,643			$ 36,566	$ 49,972

RELATED PARTY TRANSACTIONS - Narrative (Details)	1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS - Narrative (Details)	Aug. 31, 2019 shares	Sep. 30, 2019 USD ($) $ / shares shares	Jun. 30, 2019 shares	Sep. 30, 2018 USD ($) $ / shares shares	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2018 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) business	May 31, 2019 USD ($)	Nov. 28, 2017 USD ($)
Related Party Transaction [Line Items]
Payment of separation and distribution costs							$ 18,234,000
Number of independent businesses \| business							2
Net payable		$ 0			$ 0		$ 0
Purchase of CCR Units (in units) \| shares		19,413	6,884	77,536
Stock repurchase price (in dollars per share) \| $ / shares		$ 16.97		$ 41.93	$ 19.06	$ 40.03
CONSOL Coal Resources LP
Related Party Transaction [Line Items]
Net payable		$ 2,882,000			$ 2,882,000		3,831,000
Stock and debt repurchase restricted authorized amount								$ 50,000,000
Consol Coal Resources LP Units
Related Party Transaction [Line Items]
Shares converted \| shares	11,611,067
Conversion basis \| shares	1
Purchase of CCR Units (in units) \| shares		19,413		77,536	26,297	77,536
Stock repurchase price (in dollars per share) \| $ / shares		$ 12.88		$ 17.86	$ 14.05	$ 17.86
Senior Secured Revolving Credit Facility \| Line of Credit
Related Party Transaction [Line Items]
Maximum borrowing capacity									$ 400,000,000
CNX Resources Corporation
Related Party Transaction [Line Items]
Notes receivable, related parties		$ 6,666,000			$ 6,666,000		11,788,000
Other receivables - related parties		6,666,000			6,666,000		5,500,000
Accounts receivable, related parties, noncurrent							$ 6,288,000
Affiliated Entity \| Affiliated Company Credit Agreement \| CONSOL Coal Resources LP
Related Party Transaction [Line Items]
Maximum borrowing capacity									275,000,000
Line of credit amount drawn									$ 201,000,000
Interest expense		$ 2,003,000		$ 1,832,000	$ 5,770,000	$ 5,942,000
Minimum \| Affiliated Entity \| Affiliated Company Credit Agreement \| CONSOL Coal Resources LP
Related Party Transaction [Line Items]
Stated interest rate		3.75%			3.75%
Maximum \| Affiliated Entity \| Affiliated Company Credit Agreement \| CONSOL Coal Resources LP
Related Party Transaction [Line Items]
Stated interest rate		4.75%			4.75%

RELATED PARTY TRANSACTIONS - Schedule of Related Party Disclosures (Details) - Majority Shareholder - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Related Party Transaction [Line Items]
Total Services from CONSOL Energy	$ 2,740	$ 3,070	$ 9,300	$ 8,115
Operating and Other Costs
Related Party Transaction [Line Items]
Total Services from CONSOL Energy	838	725	2,368	2,172
Selling, General and Administrative Costs
Related Party Transaction [Line Items]
Total Services from CONSOL Energy	$ 1,902	$ 2,345	$ 6,932	$ 5,943

STOCK, UNIT AND DEBT REPURCHASE (Details) - USD ($)	3 Months Ended					9 Months Ended
STOCK, UNIT AND DEBT REPURCHASE (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Jul. 31, 2019	May 31, 2019	Jul. 31, 2018	Dec. 31, 2017	Nov. 30, 2017
Class of Stock [Line Items]
Aggregate authorized amount											$ 50,000,000
Stock and debt repurchase authorized amount										$ 100,000,000
Retirement of Common Stock (in shares)	1,366,054	351,443	190,272	47,000	44,000	1,717,497	281,272
Purchase of CCR Units (in units)	19,413	6,884	77,536
Stock repurchase price (in dollars per share)	$ 16.97		$ 41.93			$ 19.06	$ 40.03
Senior Notes \| Senior Secured Notes due 2025
Class of Stock [Line Items]
Stated interest rate										11.00%	11.00%
Senior Notes \| Senior Secured Second Lien Notes due 2025
Class of Stock [Line Items]
Stated interest rate	11.00%		11.00%			11.00%	11.00%					11.00%
Repayments of debt	$ 15,728,000					$ 35,048,000	$ 20,524,000
Consol Coal Resources LP Units
Class of Stock [Line Items]
Stock and debt repurchase additional amount authorized										$ 25,000,000
Purchase of CCR Units (in units)	19,413		77,536			26,297	77,536
Stock repurchase price (in dollars per share)	$ 12.88		$ 17.86			$ 14.05	$ 17.86
CONSOL Coal Resources LP
Class of Stock [Line Items]
Stock and debt repurchase authorized amount								$ 200,000,000	$ 175,000,000
Stock and debt repurchase additional amount authorized								$ 25,000,000	75,000,000
Stock and debt repurchase restricted authorized amount									$ 50,000,000

SUBSEQUENT EVENTS (Details)	Oct. 30, 2019 $ / shares
Subsequent Event \| CONSOL Coal Resources LP
Subsequent Event [Line Items]
Cash distribution declared (in dollars per share)	$ 0.5125

COVER PAGE - shares	9 Months Ended
COVER PAGE - shares	Sep. 30, 2019	Oct. 25, 2019
Cover page.
Entity Registrant Name	CONSOL Energy Inc.
Document Transition Report	false
Title of 12(b) Security	Common Stock, $0.01 par value
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Entity Central Index Key	0001710366
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Entity File Number	001-38147
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Entity Common Stock, Shares Outstanding		25,901,275
Entity Tax Identification Number	82-1954058
Entity Address, Address Line One	1000 CONSOL Energy Drive
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Canonsburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15317-6506
City Area Code	724
Local Phone Number	416-8300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Trading Symbol	CEIX
Security Exchange Name	NYSE

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue and Other Income:
Revenue from contracts with customers	$ 321,444			$ 313,355			$ 1,049,609	$ 1,102,272
Miscellaneous Other Income	11,188			10,978			36,674	47,234
Gain (Loss) on Sale of Assets	714			(85)			1,986	273
Total Revenue and Other Income	333,346			324,248			1,088,269	1,149,779
Costs and Expenses:
Operating and Other Costs	234,849			222,781			718,410	700,778
Depreciation, Depletion and Amortization	54,370			51,242			151,245	155,674
Freight Expense	3,599			2,443			14,115	37,774
Selling, General and Administrative Costs	14,690			18,526			52,901	47,715
Loss on Debt Extinguishment	801			0			25,444	3,149
Interest Expense, net	15,598			20,862			50,240	63,411
Total Costs and Expenses	323,907			315,854			1,012,355	1,008,501
Earnings Before Income Tax	9,439			8,394			75,914	141,278
Income Tax Expense (Benefit)	2,415			(690)			(243)	8,527
Net Income	7,024	$ 48,830	$ 20,303	9,084	$ 52,709	$ 70,958	76,157	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684			3,350			14,102	19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$ 4,340			$ 5,734			$ 62,055	$ 113,304
Earnings per Share:
Total Basic Earnings per Share (in dollars per share)	$ 0.16			$ 0.20			$ 2.27	$ 4.04
Total Dilutive Earnings per Share (in dollars per share)	$ 0.16			$ 0.20			$ 2.26	$ 3.97
Coal Revenue
Revenue and Other Income:
Revenue from contracts with customers	$ 301,542			$ 294,797			$ 984,665	$ 1,016,503
Terminal Revenue
Revenue and Other Income:
Revenue from contracts with customers	16,303			16,115			50,829	47,995
Freight Revenue
Revenue and Other Income:
Revenue from contracts with customers	$ 3,599			$ 2,443			$ 14,115	$ 37,774

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Statement of Comprehensive Income [Abstract]
Net Income	$ 7,024	$ 48,830	$ 20,303	$ 9,084	$ 52,709	$ 70,958	$ 76,157	$ 132,751
Other Comprehensive Income:
Actuarially Determined Long-Term Liability Adjustments (Net of tax: ($780), ($1,232), ($2,342), ($3,697))	2,457	2,459	2,460	4,177	4,182	3,997	7,376	12,356
Unrecognized Loss on Derivatives:
Unrealized Loss on Cash Flow Hedges (Net of tax: $83, $—, $167, $—)	(261)	(264)		0			(525)	0	$ 0
Other Comprehensive Income	2,196			4,177			6,851	12,356
Comprehensive Income	9,220	$ 51,025	$ 22,763	13,261	$ 56,891	$ 74,955	83,008	145,107
Less: Comprehensive Income Attributable to Noncontrolling Interest	2,681			3,346			14,097	19,444
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$ 6,539			$ 9,915			$ 68,911	$ 125,663

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Parenthetical - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Actuarially Determined Long-Term Liability Adjustments, Tax	$ 780	$ 781	$ 781	$ 1,232	$ 1,183	$ 1,281	$ 2,342	$ 3,697
Unrealized Loss on Cash Flow Hedges, Tax	$ (83)	$ (84)		$ 0			$ (167)	$ 0

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current Assets:
Cash and Cash Equivalents	$ 133,331	$ 235,677
Restricted Cash	1,518	29,258
Accounts and Notes Receivable
Trade	109,793	87,589
Other Receivables	29,204	41,355
Inventories	48,839	48,646
Prepaid Expenses and Other Assets	34,439	31,430
Total Current Assets	357,124	473,955
Property, Plant and Equipment:
Property, Plant and Equipment	4,973,400	4,838,171
Less—Accumulated Depreciation, Depletion and Amortization	2,866,649	2,731,643
Total Property, Plant and Equipment—Net	2,106,751	2,106,528
Other Assets:
Deferred Income Taxes	91,772	77,545
Right of Use Asset - Operating Leases	77,411
Other	90,177	102,699
Total Other Assets	259,360	180,244
TOTAL ASSETS	2,723,235	2,760,727
Current Liabilities:
Accounts Payable	125,320	130,930
Current Portion of Long-Term Debt	45,215	134,812
Other Accrued Liabilities	240,617	226,434
Total Current Liabilities	411,152	492,176
Long-Term Debt:
Long-Term Debt	677,935	708,536
Finance Lease Obligations	11,628
Finance Lease Obligations		25,690
Total Long-Term Debt	689,563	734,226
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	427,442	441,246
Pneumoconiosis Benefits	164,972	165,001
Asset Retirement Obligations	242,816	235,984
Workers’ Compensation	59,092	59,742
Salary Retirement	54,622	64,172
Operating Lease Liability	66,432
Other	13,697	16,569
Total Deferred Credits and Other Liabilities	1,029,073	982,714
TOTAL LIABILITIES	2,129,788	2,209,116
Stockholders' Equity:
Common Stock, $0.01 Par Value; 62,500,000 Shares Authorized, 25,900,785 Issued and Outstanding at September 30, 2019; 27,437,844 Issued and Outstanding at December 31, 2018	259	274
Capital in Excess of Par Value	524,896	550,995
Retained Earnings	245,957	182,148
Accumulated Other Comprehensive Loss	(316,626)	(323,482)
Total CONSOL Energy Inc. Stockholders' Equity	454,486	409,935
Noncontrolling Interest	138,961	141,676
TOTAL EQUITY	593,447	551,611
TOTAL LIABILITIES AND EQUITY	$ 2,723,235	$ 2,760,727

CONSOLIDATED BALANCE SHEETS - Parenthetical - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock shares authorized	62,500,000	62,500,000
Common stock shares issued	25,900,785	27,437,844
Common stock shares outstanding	25,900,785	27,437,844

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings (Deficit)	Accumulated Other Comprehensive (Loss) Income	Total CONSOL Energy Inc. Stockholders' Equity	Noncontrolling Interest
Beginning balance at Dec. 31, 2017	$ 343,641	$ 280	$ 552,793	$ (43,713)	$ (305,100)	$ 204,260	$ 139,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	70,958			62,408		62,408	8,550
Net Actuarial Gain (Loss)	3,997				3,999	3,999	(2)
Comprehensive Income	74,955			62,408	3,999	66,407	8,548
Issuance of Common Stock	0	1	(1)
Amortization of Stock-Based Compensation Awards	1,847		1,488			1,488	359
Units/Shares Withheld for Taxes	(2,788)		(1,889)			(1,889)	(899)
Distributions to Noncontrolling Interest	(5,587)						(5,587)
Repurchases of Common Stock	(1,285)	(1)	(867)	(417)		(1,285)
Reclassification of Stranded Tax Effect of Change in Tax Law	0			84,729	(84,729)
Separation Adjustments	(1,595)		(1,595)			(1,595)
Ending balance at Mar. 31, 2018	409,188	280	549,929	103,007	(385,830)	267,386	141,802
Beginning balance at Dec. 31, 2017	343,641	280	552,793	(43,713)	(305,100)	204,260	139,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	132,751
Net Actuarial Gain (Loss)	12,356
Interest Rate Hedge, Net	0
Comprehensive Income	145,107
Ending balance at Sep. 30, 2018	462,461	278	549,507	148,619	(377,470)	320,934	141,527
Beginning balance at Dec. 31, 2017	343,641	280	552,793	(43,713)	(305,100)	204,260	139,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Interest Rate Hedge, Net	0
Ending balance at Dec. 31, 2018	551,611	274	550,995	182,148	(323,482)	409,935	141,676
Beginning balance at Mar. 31, 2018	409,188	280	549,929	103,007	(385,830)	267,386	141,802
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	52,709			45,162		45,162	7,547
Net Actuarial Gain (Loss)	4,182				4,179	4,179	3
Comprehensive Income	56,891			45,162	4,179	49,341	7,550
Amortization of Stock-Based Compensation Awards	2,808		2,301			2,301	507
Units/Shares Withheld for Taxes	(83)		(83)			(83)	0
Distributions to Noncontrolling Interest	(5,587)						(5,587)
Repurchases of Common Stock	(1,996)		(930)	(1,066)		(1,996)
Ending balance at Jun. 30, 2018	461,221	280	551,217	147,103	(381,651)	316,949	144,272
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	9,084			5,734		5,734	3,350
Net Actuarial Gain (Loss)	4,177				4,181	4,181	(4)
Interest Rate Hedge, Net	0
Comprehensive Income	13,261			5,734	4,181	9,915	3,346
Amortization of Stock-Based Compensation Awards	2,983		2,479			2,479	504
Units/Shares Withheld for Taxes	(52)		(39)			(39)	(13)
Distributions to Noncontrolling Interest	(5,589)						(5,589)
Repurchases of Common Stock	(7,978)	(2)	(3,758)	(4,218)		(7,978)
Purchase of CCR Units	(1,385)		(392)			(392)	(993)
Ending balance at Sep. 30, 2018	462,461	278	549,507	148,619	(377,470)	320,934	141,527
Beginning balance at Dec. 31, 2018	551,611	274	550,995	182,148	(323,482)	409,935	141,676
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	20,303			14,435		14,435	5,868
Net Actuarial Gain (Loss)	2,460				2,461	2,461	(1)
Comprehensive Income	22,763			14,435	2,461	16,896	5,867
Issuance of Common Stock	0	2	(2)
Amortization of Stock-Based Compensation Awards	7,450		7,053			7,053	397
Units/Shares Withheld for Taxes	(4,743)		(3,863)			(3,863)	(880)
Distributions to Noncontrolling Interest	(5,559)						(5,559)
Ending balance at Mar. 31, 2019	571,522	276	554,183	196,583	(321,021)	430,021	141,501
Beginning balance at Dec. 31, 2018	551,611	274	550,995	182,148	(323,482)	409,935	141,676
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	76,157
Net Actuarial Gain (Loss)	7,376
Interest Rate Hedge, Net	(525)
Comprehensive Income	83,008
Ending balance at Sep. 30, 2019	593,447	259	524,896	245,957	(316,626)	454,486	138,961
Beginning balance at Mar. 31, 2019	571,522	276	554,183	196,583	(321,021)	430,021	141,501
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	48,830			43,280		43,280	5,550
Net Actuarial Gain (Loss)	2,459				2,460	2,460	(1)
Interest Rate Hedge, Net	(264)				(264)	(264)
Comprehensive Income	51,025			43,280	2,196	45,476	5,549
Amortization of Stock-Based Compensation Awards	2,925		2,584			2,584	341
Distributions to Noncontrolling Interest	(5,560)						(5,560)
Repurchases of Common Stock	(9,550)	(3)	(7,053)	(2,494)		(9,550)
Purchase of CCR Units	(119)		(28)			(28)	(91)
Ending balance at Jun. 30, 2019	610,243	273	549,686	237,369	(318,825)	468,503	141,740
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	7,024			4,340		4,340	2,684
Net Actuarial Gain (Loss)	2,457				2,460	2,460	(3)
Interest Rate Hedge, Net	(261)				(261)	(261)
Comprehensive Income	9,220			4,340	2,199	6,539	2,681
Amortization of Stock-Based Compensation Awards	2,974		2,630			2,630	344
Units/Shares Withheld for Taxes	(2)		(2)			(2)
Distributions to Noncontrolling Interest	(5,555)						(5,555)
Repurchases of Common Stock	(23,183)	(14)	(27,417)	4,248		(23,183)
Purchase of CCR Units	(250)		(1)			(1)	(249)
Ending balance at Sep. 30, 2019	$ 593,447	$ 259	$ 524,896	$ 245,957	$ (316,626)	$ 454,486	$ 138,961

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - Parenthetical - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Actuarially Determined Long-Term Liability Adjustments, Tax	$ 780	$ 781	$ 781	$ 1,232	$ 1,183	$ 1,281	$ 2,342	$ 3,697
Repurchase of Common Stock (in shares)	1,366,054	351,443		190,272	47,000	44,000	1,717,497	281,272
Interest Rate Hedge, Tax	$ (83)	$ (84)		$ 0			$ (167)	$ 0
Purchase of CCR Units (in units)	19,413	6,884		77,536

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows from Operating Activities:
Net Income	$ 76,157	$ 132,751
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation, Depletion and Amortization	151,245	155,674
Gain on Sale of Assets	(1,986)	(273)
Stock/Unit-Based Compensation	13,349	7,638
Amortization of Debt Issuance Costs	4,953	6,713
Loss on Debt Extinguishment	25,444	3,149
Deferred Income Taxes	(16,402)	2,945
Changes in Operating Assets:
Accounts and Notes Receivable	(10,002)	60,240
Inventories	(193)	950
Prepaid Expenses	(3,009)	(8,230)
Changes in Other Assets	14,332	7,272
Changes in Operating Liabilities:
Accounts Payable	(10,233)	5,197
Other Operating Liabilities	3,204	(18,239)
Changes in Other Liabilities	(23,676)	(25,154)
Other	0	(381)
Net Cash Provided by Operating Activities	223,183	330,252
Cash Flows from Investing Activities:
Capital Expenditures	(131,475)	(96,855)
Proceeds from Sales of Assets	2,015	1,368
Net Cash Used in Investing Activities	(129,460)	(95,487)
Cash Flows from Financing Activities:
Payments on Finance Leases	(13,784)
Payments on Finance Leases		(11,019)
Repurchases of Common Stock	(31,318)	(9,724)
Spin Distribution to CNX Resources	0	(18,234)
Distributions to Noncontrolling Interest	(16,674)	(16,763)
Shares/Units Withheld for Taxes	(4,745)	(2,923)
Debt-Related Financing Fees	(20,628)	(2,851)
Net Cash Used in Financing Activities	(223,809)	(112,430)
Net (Decrease) Increase in Cash and Cash Equivalents and Restricted Cash	(130,086)	122,335
Cash and Cash Equivalents and Restricted Cash at Beginning of Period	264,935	153,979
Cash and Cash Equivalents and Restricted Cash at End of Period	134,849	276,314
Non-Cash Investing and Financing Activities:
Finance Lease	0	45,979
Longwall Shield Rebuild	3,834	0
Term Loan A
Cash Flows from Financing Activities:
Proceeds from loans	26,250	0
Payments on Term Loan A	(7,500)	(26,250)
Term Loan B
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans	(123,750)	(3,000)
Senior Secured Second Lien Notes due 2025
Cash Flows from Financing Activities:
Proceeds from (Payments on) loans	(35,048)	(20,524)
Other Asset-Backed Financing
Cash Flows from Financing Activities:
Proceeds from loans	3,757	0
Consol Coal Resources LP Units
Cash Flows from Financing Activities:
Repurchases of Common Stock	$ (369)	$ (1,142)

BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2019

BASIS OF PRESENTATION

BASIS OF PRESENTATION:

Basis of Presentation

Basis of Consolidation

Recent Accounting Pronouncements

Earnings per Share

The table below sets forth the share-based awards that have been excluded from the computation of diluted earnings per share because their effect would be anti-dilutive:



	For the Three Months Ended		For the Nine Months Ended
	September 30,		September 30,
	2019	2018	2019	2018
Anti-Dilutive Restricted Stock Units	418,924	620	166,650	620
Anti-Dilutive Performance Share Units	56,399	—	—	—
	475,323	620	166,650	620

The computations for basic and dilutive earnings per share are as follows:



	For the Three Months Ended				For the Nine Months Ended
Dollars in thousands, except per share data	September 30,				September 30,
	2019		2018		2019		2018
Numerator:
Net Income	$	7,024	$	9,084	$	76,157	$	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684		3,350		14,102		19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	5,734	$	62,055	$	113,304

Denominator:
Weighted-average shares of common stock outstanding	26,835,297		27,982,538		27,285,511		28,011,488
Effect of dilutive shares	181,693		593,322		195,332		516,527
Weighted-average diluted shares of common stock outstanding	27,016,990		28,575,860		27,480,843		28,528,015

Earnings per Share:
Basic	$	0.16	$	0.20	$	2.27	$	4.04
Dilutive	$	0.16	$	0.20	$	2.26	$	3.97

As of September 30, 2019, CONSOL Energy authorized 500,000 shares of preferred stock, none of which were issued or outstanding.

Reclassifications

REVENUE

9 Months Ended

Sep. 30, 2019

REVENUE

REVENUE:



	Three Months Ended				Nine Months Ended
	September 30, 2019		September 30, 2018		September 30, 2019		September 30, 2018
Coal Revenue	$	301,542	$	294,797	$	984,665	$	1,016,503
Terminal Revenue	16,303		16,115		50,829		47,995
Freight Revenue	3,599		2,443		14,115		37,774
Total Revenue from Contracts with Customers	$	321,444	$	313,355	$	1,049,609	$	1,102,272

Coal Revenue

Terminal Revenue

Freight Revenue

Contract Balances

MISCELLANEOUS OTHER INCOME

9 Months Ended

Sep. 30, 2019

MISCELLANEOUS OTHER INCOME

MISCELLANEOUS OTHER INCOME:



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Royalty Income - Non-Operated Coal	$	4,976	$	5,160	$	16,863	$	19,108
Purchased Coal Sales	3,136		2,901		9,052		15,389
Contract Buyout	1,193		—		3,583		350
Interest Income	755		523		2,399		1,591
Rental Income	625		896		1,923		3,066
Property Easements and Option Income	100		1,069		1,529		5,479
Other	403		429		1,325		2,251
Miscellaneous Other Income	$	11,188	$	10,978	$	36,674	$	47,234

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS

9 Months Ended

Sep. 30, 2019

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit (Credit) Cost are as follows:



	Pension Benefits												Other Post-Employment Benefits
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018			2019			2018			2019			2018
Service Cost	$	987		$	288		$	2,963		$	863		$	—		$	—		$	—		$	—
Interest Cost	6,275			5,876			18,825			17,628			4,580			4,677			13,740			14,030
Expected Return on Plan Assets	(10,114		)	(10,092		)	(30,343		)	(30,277		)	—			—			—			—
Amortization of Prior Service Credits	(92		)	(126		)	(275		)	(377		)	(601		)	(601		)	(1,804		)	(1,804		)
Amortization of Actuarial Loss	1,490			2,179			4,469			6,537			2,315			4,051			6,946			12,154
Net Periodic Benefit (Credit) Cost	$	(1,454	)	$	(1,875	)	$	(4,361	)	$	(5,626	)	$	6,294		$	8,127		$	18,882		$	24,380

Expenses (credits) related to pension and other post-employment benefits are reflected in Operating and Other Costs in the Consolidated Statements of Income.

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS

9 Months Ended

Sep. 30, 2019

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost are as follows:



	CWP										Workers' Compensation
	Three Months Ended September 30,					Nine Months Ended September 30,					Three Months Ended September 30,						Nine Months Ended September 30,
	2019		2018			2019		2018			2019			2018			2019			2018
Service Cost	$	948	$	1,662		$	2,844	$	4,987		$	1,421		$	1,558		$	4,264		$	4,673
Interest Cost	1,750		1,311			5,250		3,934			646			571			1,939			1,712
Amortization of Actuarial Loss (Gain)	254		(213		)	762		(640		)	(193		)	(20		)	(580		)	(59		)
State Administrative Fees and Insurance Bond Premiums	—		—			—		—			510			675			1,671			1,986
Net Periodic Benefit Cost	$	2,952	$	2,760		$	8,856	$	8,281		$	2,384		$	2,784		$	7,294		$	8,312

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES: The Company's effective tax rate is based on its estimated full year effective tax rate, comprised of expected statutory tax provision, offset by excess percentage depletion and other discrete tax benefits. The effective tax rate for the nine months ended September 30, 2019 was (0.3)%, composed of a tax expense of 0.2% from operations and a discrete tax benefit of (0.5)% primarily related to equity compensation. The effective tax rate for the nine months ended September 30, 2019 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion. The effective tax rate for the nine months ended September 30, 2018 was 6.0%. The effective tax rate for the nine months ended September 30, 2018 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion. The Company utilizes the “more likely than not” standard in recognizing a tax benefit in its financial statements. For the nine months ended September 30, 2019 and the year ended December 31, 2018, the Company did not have any unrecognized tax benefits. If accrual for interest or penalties is required, it is the Company's policy to include these as a component of income tax expense. The Company is subject to taxation in the United States, as well as various states, and Canada, as well as various provinces. Under the provisions of the tax matters agreement entered into between the Company and its former parent on November 28, 2017 (the “TMA”), certain subsidiaries of the Company are subject to examination for tax years for the period January 1, 2015 through the nine months ended September 30, 2019 for certain state and foreign returns. Further, the Company is subject to examination for the period November 28, 2017 through the nine months ended September 30, 2019 for federal and certain state returns.

INVENTORIES

9 Months Ended

Sep. 30, 2019

INVENTORIES

INVENTORIES:

Inventory components consist of the following:



	September 30, 2019		December 31, 2018
Coal	$	3,974	$	4,642
Supplies	44,865		44,004
Total Inventories	$	48,839	$	48,646

ACCOUNTS RECEIVABLE SECURITIZATION	9 Months Ended
ACCOUNTS RECEIVABLE SECURITIZATION	Sep. 30, 2019
Short-term Debt [Abstract]
ACCOUNTS RECEIVABLE SECURITIZATION	ACCOUNTS RECEIVABLE SECURITIZATION: CONSOL Energy and certain of its U.S. subsidiaries are parties to a trade accounts receivable securitization facility with financial institutions for the sale on a continuous basis of eligible trade accounts receivable. In August 2018, the securitization facility was amended to, among other things, extend the term of the securitization facility for three years ending August 30, 2021. Pursuant to the securitization facility, CONSOL Thermal Holdings LLC sells current and future trade receivables to CONSOL Pennsylvania Coal Company LLC. CONSOL Marine Terminals LLC and CONSOL Pennsylvania Coal Company LLC sell and/or contribute current and future trade receivables (including receivables sold to CONSOL Pennsylvania Coal Company LLC by CONSOL Thermal Holdings LLC) to CONSOL Funding LLC (the “SPV”). The SPV, in turn, pledges its interests in the receivables to PNC Bank, which either makes loans or issues letters of credit on behalf of the SPV. The maximum amount of advances and letters of credit outstanding under the securitization facility may not exceed $100 million. Loans under the securitization facility accrue interest at a reserve-adjusted LIBOR market index rate equal to the one-month Eurodollar rate. Loans and letters of credit under the securitization facility also accrue a program fee and a letter of credit participation fee, respectively, ranging from 2.00% to 2.50% per annum depending on the total net leverage ratio of CONSOL Energy. In addition, the SPV paid certain structuring fees to PNC Capital Markets LLC and will pay other customary fees to the lenders, including a fee on unused commitments equal to 0.60% per annum. At September 30, 2019, the Company's eligible accounts receivable yielded $38,384 of borrowing capacity. At September 30, 2019, the facility had no outstanding borrowings and $39,902 of letters of credit outstanding, leaving no unused capacity. CONSOL Energy posted $1,518 of cash collateral to secure the difference in the outstanding letters of credit and the eligible accounts receivable. Cash collateral of $1,518 is included in Restricted Cash in the Consolidated Balance Sheets. At December 31, 2018, the Company's eligible accounts receivable yielded $37,869 of borrowing capacity. At December 31, 2018, the facility had no outstanding borrowings and $52,536 of letters of credit outstanding, leaving no unused capacity. CONSOL Energy posted $14,667 of cash collateral to secure the difference in the outstanding letters of credit and the eligible accounts receivable. Cash collateral of $14,667 is included in Restricted Cash in the Consolidated Balance Sheets. Costs associated with the receivables facility totaled $344 and $1,095 for the three and nine months ended September 30, 2019, respectively, and $658 and $2,184 for the three and nine months ended September 30, 2018, respectively. These costs have been recorded as financing fees which are included in Operating and Other Costs in the Consolidated Statements of Income. The Company has not derecognized any receivables due to its continued involvement in the collections efforts.

PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2019

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment consists of the following:



	September 30, 2019		December 31, 2018
Plant and Equipment	$	3,008,945	$	2,890,970
Coal Properties and Surface Lands	863,191		858,153
Airshafts	430,592		419,100
Mine Development	342,706		342,405
Advance Mining Royalties	327,966		327,543
Total Property, Plant and Equipment	4,973,400		4,838,171
Less: Accumulated Depreciation, Depletion and Amortization	2,866,649		2,731,643
Total Property, Plant and Equipment, Net	$	2,106,751	$	2,106,528

LEASES

9 Months Ended

Sep. 30, 2019

LEASES:

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

As of September 30, 2019, the Company had no additional significant operating or finance leases that had not yet commenced.

LEASES:

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

As of September 30, 2019, the Company had no additional significant operating or finance leases that had not yet commenced.

OTHER ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2019

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES:



	September 30, 2019		December 31, 2018
Subsidence Liability	$	93,202	$	83,532
Accrued Payroll and Benefits	17,144		12,978
Accrued Interest	11,521		6,850
Accrued Other Taxes	3,357		5,050
Litigation	2,640		8,235
Short-Term Incentive Compensation	2,411		6,024
Other	10,167		15,588
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions	32,361		32,345
Asset Retirement Obligations	29,413		31,017
Operating Lease Liability	15,769		—
Workers' Compensation	11,846		12,628
Pneumoconiosis Benefits	10,786		12,187
Total Other Accrued Liabilities	$	240,617	$	226,434

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

LONG-TERM DEBT

LONG-TERM DEBT:



	September 30, 2019		December 31, 2018
Debt:
Term Loan B due in September 2024 (Principal of $273,625 and $396,000 less Unamortized Discount of $1,250 and $6,253, 6.55% and 8.53% Weighted Average Interest Rate, respectively)	$	272,375	$	389,747
11.00% Senior Secured Second Lien Notes due November 2025	239,228		274,276
MEDCO Revenue Bonds in Series due September 2025 at 5.75%	102,865		102,865
Term Loan A due in March 2023 (5.80% and 6.78% Weighted Average Interest Rate, respectively)	92,500		73,750
Other Asset-Backed Financing Arrangements Maturing in December 2020 and September 2024, 6.35% Weighted Average Interest Rate and 3.61%, respectively	7,591		—
Advance Royalty Commitments (8.57% Weighted Average Interest Rate)	2,261		2,261
Less: Unamortized Debt Issuance Costs	11,207		16,409
	705,613		826,490
Less: Amounts Due in One Year*	27,678		117,954
Long-Term Debt	$	677,935	$	708,536

* Excludes current portion of Finance Lease Obligations of $17,537 and $16,858 at September 30, 2019 and December 31, 2018, respectively.

COMMITMENTS AND CONTINGENT LIABILITIES

9 Months Ended

Sep. 30, 2019

COMMITMENTS AND CONTINGENT LIABILITIES

COMMITMENTS AND CONTINGENT LIABILITIES:



	Amount of Commitment Expiration Per Period
	Total Amounts Committed		Less Than 1 Year		1-3 Years		3-5 Years		Beyond 5 Years
Letters of Credit:
Employee-Related	$	65,292	$	40,044	$	25,248	$	—	$	—
Environmental	398		398		—		—		—
Other	47,944		39,150		8,794		—		—
Total Letters of Credit	113,634		79,592		34,042		—		—
Surety Bonds:
Employee-Related	87,174		74,424		12,750		—		—
Environmental	532,027		437,422		94,605		—		—
Other	3,898		3,607		291		—		—
Total Surety Bonds	623,099		515,453		107,646		—		—
Guarantees:
Other	17,928		7,224		9,875		398		431
Total Guarantees	17,928		7,224		9,875		398		431
Total Commitments	$	754,661	$	602,269	$	151,563	$	398	$	431

DERIVATIVES

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES

DERIVATIVES:

The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges:



	September 30, 2019			December 31, 2018
Pay fixed swaps - notional amount	$	350,000		—
Net unrealized loss	$	(525	)	—
Weighted-average maturity period (years)	1.51			—
Weighted-average received rate	—			—
Weighted-average pay rate	—			—

At September 30, 2019 and December 31, 2018, the interest rate swap contracts were reflected in the Consolidated Balance Sheets as follows:



	September 30, 2019		December 31, 2018
Current assets:
Other current assets	—		—
Long-term assets:
Other assets	—		—
Current liabilities:
Other current liabilities	$	243	—
Long-term liabilities:
Other liabilities	$	448	—
Total derivatives	$	691	$	—

FAIR VALUE OF FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2019

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS:

The fair value hierarchy includes three levels of inputs that may be used to measure fair value as described below.

Level One - Quoted prices for identical instruments in active markets.

The financial instruments measured at fair value on a recurring basis are summarized below:



	Fair Value Measurements at								Fair Value Measurements at
	September 30, 2019								December 31, 2018
Description	Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
Lease Guarantees	$	—	$	—		$	(547	)	$	—	$	—	$	(734	)
Derivatives ⁽¹⁾	$	—	$	(691	)	$	—		$	—	$	—	$	—

(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

The following methods and assumptions were used to estimate the fair value for which the fair value option was not elected:

The carrying amounts and fair values of financial instruments for which the fair value option was not elected are as follows:



	September 30, 2019				December 31, 2018
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-Term Debt	$	716,820	$	719,361	$	842,899	$	881,711

+ References + Details

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2019

Condensed Financial Information Disclosure [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION:

Industry segment results for the three months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	301,542	$	—		$	—	$	301,542	(A)
Terminal Revenue	—		16,303			—		16,303
Freight Revenue	3,599		—			—		3,599
Total Revenue and Freight	$	305,141	$	16,303		$	—	$	321,444
Earnings (Loss) Before Income Tax	$	30,546	$	(21,107	)	$	—	$	9,439
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	45,829	$	8,541		$	—	$	54,370
Capital Expenditures	$	45,232	$	3,289		$	—	$	48,521

Industry segment results for the three months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	294,797	$	—		$	—	$	294,797	(A)
Terminal Revenue	—		16,115			—		16,115
Freight Revenue	2,443		—			—		2,443
Total Revenue and Freight	$	297,240	$	16,115		$	—	$	313,355
Earnings (Loss) Before Income Tax	$	37,962	$	(29,568	)	$	—	$	8,394
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	44,236	$	7,006		$	—	$	51,242
Capital Expenditures	$	32,309	$	8,347		$	—	$	40,656

Industry segment results for the nine months ended September 30, 2019 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	984,665	$	—		$	—	$	984,665	(A)
Terminal Revenue	—		50,829			—		50,829
Freight Revenue	14,115		—			—		14,115
Total Revenue and Freight	$	998,780	$	50,829		$	—	$	1,049,609
Earnings (Loss) Before Income Tax	$	156,029	$	(80,115	)	$	—	$	75,914
Segment Assets	$	2,014,381	$	708,854		$	—	$	2,723,235
Depreciation, Depletion and Amortization	$	136,124	$	15,121		$	—	$	151,245
Capital Expenditures	$	117,417	$	14,058		$	—	$	131,475

Industry segment results for the nine months ended September 30, 2018 are:



	PAMC		Other			Adjustments and Eliminations		Consolidated
Coal Revenue	$	1,016,503	$	—		$	—	$	1,016,503	(A)
Terminal Revenue	—		47,995			—		47,995
Freight Revenue	37,774		—			—		37,774
Total Revenue and Freight	$	1,054,277	$	47,995		$	—	$	1,102,272
Earnings (Loss) Before Income Tax	$	220,862	$	(79,584	)	$	—	$	141,278
Segment Assets	$	1,891,606	$	854,322		$	—	$	2,745,928
Depreciation, Depletion and Amortization	$	135,074	$	20,600		$	—	$	155,674
Capital Expenditures	$	81,025	$	15,830		$	—	$	96,855


(A)	For the three and nine months ended September 30, 2019 and 2018, the PAMC segment 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,
	2019		2018		2019		2018
Customer A	$	49,772	$	46,727	$	180,014	$	209,968
Customer B	$	95,953	$	84,110	$	358,882	$	181,236
Customer C	$	63,526	$	59,364	$	158,903	$	169,052

Reconciliation of Segment Information to Consolidated Amounts:

Total Assets:



	September 30,
	2019		2018
Segment assets for total reportable business segments	$	2,014,381	$	1,891,606
Segment assets for all other business segments	512,738		506,825
Items excluded from segment assets:
Cash, restricted cash and other investments	104,344		275,377
Deferred tax assets	91,772		72,120
Total Consolidated Assets	$	2,723,235	$	2,745,928

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION

9 Months Ended

Sep. 30, 2019

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION

GUARANTOR SUBSIDIARIES FINANCIAL INFORMATION:

Income Statement for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer		Guarantor			CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—	$	226,157		$	75,385	$	—	$	—		$	301,542
Terminal Revenue	—		16,303			—		—		—			16,303
Freight Revenue	—		2,699			900		—		—			3,599
Miscellaneous Other Income (Loss)	20,578		(4,311		)	1,096		9,701		(15,876		)	11,188
Gain (Loss) on Sale of Assets	717		(3		)	—		—		—			714
Total Revenue and Other Income	21,295		240,845			77,381		9,701		(15,876		)	333,346
Costs and Expenses:
Operating and Other Costs	—		180,488			53,998		363		—			234,849
Depreciation, Depletion and Amortization	—		43,284			11,086		—		—			54,370
Freight Expense	—		2,699			900		—		—			3,599
Selling, General and Administrative Costs	—		11,850			2,840		—		—			14,690
Loss on Debt Extinguishment	801		—			—		—		—			801
Interest Expense, net	13,739		272			1,587		—		—			15,598
Total Costs and Expenses	14,540		238,593			70,411		363		—			323,907
Earnings Before Income Tax	6,755		2,252			6,970		9,338		(15,876		)	9,439
Income Tax Expense	2,415		—			—		—		—			2,415
Net Income	4,340		2,252			6,970		9,338		(15,876		)	7,024
Less: Net Income Attributable to Noncontrolling Interest	—		—			—		—		2,684			2,684
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	2,252		$	6,970	$	9,338	$	(18,560	)	$	4,340

Balance Sheet at September 30, 2019 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	92,472	$	30,191	$	10,611	$	57	$	—		$	133,331
Restricted Cash	—		—		—		1,518		—			1,518
Accounts and Notes Receivable:
Trade	—		—		—		109,793		—			109,793
Other Receivables	22,772		6,376		56		—		—			29,204
Inventories	—		37,500		11,339		—		—			48,839
Prepaid Expenses and Other Assets	7,125		20,220		7,094		—		—			34,439
Total Current Assets	122,369		94,287		29,100		111,368		—			357,124
Property, Plant and Equipment:
Property, Plant and Equipment	—		3,995,982		977,418		—		—			4,973,400
Less-Accumulated Depreciation, Depletion and Amortization	—		2,307,111		559,538		—		—			2,866,649
Total Property, Plant and Equipment-Net	—		1,688,871		417,880		—		—			2,106,751
Other Assets:
Deferred Income Taxes	91,772		—		—		—		—			91,772
Affiliated Credit Facility	154,155		—		—		—		(154,155		)	—
Investment in Affiliates	882,762		—		—		—		(882,762		)	—
Right of Use Asset - Operating Leases	—		60,556		16,855		—		—			77,411
Other	34,187		42,692		13,298		—		—			90,177
Total Other Assets	1,162,876		103,248		30,153		—		(1,036,917		)	259,360
Total Assets	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	88,838	$	7,671	$	23,405	$	5,406	$	—		$	125,320
Accounts Payable (Recoverable)-Related Parties	—		—		2,882		—		(2,882		)	—
Current Portion of Long-Term Debt	25,710		14,906		4,599		—		—			45,215
Other Accrued Liabilities	82,441		119,984		38,192		—		—			240,617
Total Current Liabilities	196,989		142,561		69,078		5,406		(2,882		)	411,152
Long-Term Debt:	579,148		108,330		156,240		—		(154,155		)	689,563
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—		427,442		—		—		—			427,442
Pneumoconiosis Benefits	—		160,075		4,897		—		—			164,972
Asset Retirement Obligations	—		231,877		10,939		—		—			242,816
Workers’ Compensation	—		56,178		2,914		—		—			59,092
Salary Retirement	54,622		—		—		—		—			54,622
Operating Lease Liability	—		52,208		14,224		—		—			66,432
Other	—		13,150		547		—		—			13,697
Total Deferred Credits and Other Liabilities	54,622		940,930		33,521		—		—			1,029,073
Total CONSOL Energy Inc. Stockholders’ Equity	454,486		694,585		218,294		105,962		(1,018,841		)	454,486
Noncontrolling Interest	—		—		—		—		138,961			138,961
Total Liabilities and Equity	$	1,285,245	$	1,886,406	$	477,133	$	111,368	$	(1,036,917	)	$	2,723,235

Income Statement for the Three Months Ended September 30, 2018 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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
Loss 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, net	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 Benefit	(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 Inc. Shareholders	$	5,734		$	14,619		$	8,645	$	(672	)	$	(22,592	)	$	5,734

Balance Sheet at December 31, 2018:



	Parent Issuer			Guarantor		CCR Non-Guarantor		Non-Guarantor		Elimination			Consolidated
Assets:
Current Assets:
Cash and Cash Equivalents	$	234,536		$	138	$	1,003	$	—	$	—		$	235,677
Restricted Cash	14,557			—		—		14,701		—			29,258
Accounts and Notes Receivable:
Trade	—			—		—		87,589		—			87,589
Other Receivables	24,352			15,935		1,068		—		—			41,355
Inventories	—			37,580		11,066		—		—			48,646
Prepaid Expenses and Other Assets	10,883			15,451		5,096		—		—			31,430
Total Current Assets	284,328			69,104		18,233		102,290		—			473,955
Property, Plant and Equipment:
Property, Plant and Equipment	—			3,891,873		946,298		—		—			4,838,171
Less-Accumulated Depreciation, Depletion and Amortization	—			2,204,896		526,747		—		—			2,731,643
Total Property, Plant and Equipment-Net	—			1,686,977		419,551		—		—			2,106,528
Other Assets:
Deferred Income Taxes	77,545			—		—		—		—			77,545
Affiliated Credit Facility	141,129			—		—		—		(141,129		)	—
Investment in Affiliates	605,981			—		—		—		(605,981		)	—
Other	40,760			47,031		14,908		—		—			102,699
Total Other Assets	865,415			47,031		14,908		—		(747,110		)	180,244
Total Assets	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727
Liabilities and Equity:
Current Liabilities:
Accounts Payable	$	(721	)	$	102,995	$	24,834	$	—	$	3,822		$	130,930
Accounts Payable (Recoverable)-Related Parties	(2,291		)	36,220		3,831		87,593		(125,353		)	—
Current Portion of Long-Term Debt	8,157			11,139		3,503		—		112,013			134,812
Other Accrued Liabilities	92,534			105,806		31,916		—		(3,822		)	226,434
Total Current Liabilities	97,679			256,160		64,084		87,593		(13,340		)	492,176
Long-Term Debt:	577,957			151,202		146,196		—		(141,129		)	734,226
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	—			441,246		—		—		—			441,246
Pneumoconiosis Benefits	—			160,741		4,260		—		—			165,001
Asset Retirement Obligations	—			226,209		9,775		—		—			235,984
Workers’ Compensation	—			56,623		3,119		—		—			59,742
Salary Retirement	64,172			—		—		—		—			64,172
Other	—			16,051		518		—		—			16,569
Total Deferred Credits and Other Liabilities	64,172			900,870		17,672		—		—			982,714
Total CONSOL Energy Inc. Stockholders’ Equity	409,935			494,880		224,740		14,697		(734,317		)	409,935
Noncontrolling Interest	—			—		—		—		141,676			141,676
Total Liabilities and Equity	$	1,149,743		$	1,803,112	$	452,692	$	102,290	$	(747,110	)	$	2,760,727

Income Statement for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Revenue and Other Income:
Coal Revenue	$	—		$	738,499		$	246,166		$	—	$	—		$	984,665
Terminal Revenue	—			50,829			—			—		—			50,829
Freight Revenue	—			10,586			3,529			—		—			14,115
Miscellaneous Other Income (Loss)	130,278			(10,648		)	3,445			28,701		(115,102		)	36,674
Gain (Loss) on Sale of Assets	2,008			(17		)	(5		)	—		—			1,986
Total Revenue and Other Income	132,286			789,249			253,135			28,701		(115,102		)	1,088,269
Costs and Expenses:
Operating and Other Costs	—			552,672			164,542			1,196		—			718,410
Depreciation, Depletion and Amortization	—			117,606			33,639			—		—			151,245
Freight Expense	—			10,586			3,529			—		—			14,115
Selling, General and Administrative Costs	—			42,548			10,353			—		—			52,901
Loss on Debt Extinguishment	25,444			—			—			—		—			25,444
Interest Expense, net	45,030			715			4,495			—		—			50,240
Total Costs and Expenses	70,474			724,127			216,558			1,196		—			1,012,355
Earnings Before Income Tax	61,812			65,122			36,577			27,505		(115,102		)	75,914
Income Tax Benefit	(243		)	—			—			—		—			(243		)
Net Income	62,055			65,122			36,577			27,505		(115,102		)	76,157
Less: Net Income Attributable to Noncontrolling Interest	—			—			—			—		14,102			14,102
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	62,055		$	65,122		$	36,577		$	27,505	$	(129,204	)	$	62,055

Income Statement for the Nine Months Ended September 30, 2018 (unaudited):



	Parent Issuer		Guarantor		CCR Non-Guarantor		Non-Guarantor			Elimination			Consolidated
Revenue 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, net	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 Inc. Shareholders	$	113,304	$	131,788	$	49,978	$	(2,240	)	$	(179,526	)	$	113,304

Condensed Statement of Cash Flows for the Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor			CCR Non-Guarantor			Non-Guarantor		Elimination			Consolidated
Net Cash Provided by (Used in) Operating Activities	$	182,938		$	(27,260	)	$	67,505		$	—	$	—		$	223,183
Cash Flows from Investing Activities:
Capital Expenditures	—			(102,121		)	(29,354		)	—		—			(131,475		)
Proceeds from Sales of Assets	—			2,011			4			—		—			2,015
(Investments in), net of Distributions from, Subsidiaries	(146,896		)	173,436			—			—		(26,540		)	—
Net Cash (Used in) Provided by Investing Activities	(146,896		)	73,326			(29,350		)	—		(26,540		)	(129,460		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(10,931		)	(2,853		)	—		—			(13,784		)
Net (Payments on) Proceeds from Related Party Long-Term Notes	(18,400		)	—			18,400			—		—			—
Proceeds from Term Loan A	26,250			—			—			—		—			26,250
Payments on Term Loan A	(7,500		)	—			—			—		—			(7,500		)
Payments on Term Loan B	(123,062		)	(688		)	—			—		—			(123,750		)
Buyback of Second Lien Notes	(35,048		)	—			—			—		—			(35,048		)
Proceeds from Asset-Backed Financing	3,757			—			—			—		—			3,757
Purchases of CCR Units	(369		)	—			—			—		—			(369		)
Repurchases of Common Stock	(31,318		)	—			—			—		—			(31,318		)
Distributions to Noncontrolling Interest	—			—			(43,214		)	—		26,540			(16,674		)
Shares/Units Withheld for Taxes	—			(3,865		)	(880		)	—		—			(4,745		)
Debt-Related Financing Fees	(20,628		)	—			—			—		—			(20,628		)
Net Cash Used in Financing Activities	$	(206,318	)	$	(15,484	)	$	(28,547	)	$	—	$	26,540		$	(223,809	)

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 (Used in) Provided by 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
Distributions from, net of (Investments in), Subsidiaries	30,237			(3,959		)	—			—		(26,278		)	—
Net Cash Provided by (Used in) Investing Activities	30,237			(79,360		)	(20,086		)	—		(26,278		)	(95,487		)
Cash Flows from Financing Activities:
Payments on Finance Leases	—			(8,894		)	(2,125		)	—		—			(11,019		)
Net Proceeds from (Payments on) Related Party Long-Term Notes	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		)
Purchases of CCR Units	(1,142		)	—			—			—		—			(1,142		)
Repurchases of Common Stock	(9,724		)	—			—			—		—			(9,724		)
Spin Distribution to CNX Resources	—			(18,234		)	—			—		—			(18,234		)
Distributions to Noncontrolling Interest	—			—			(43,041		)	—		26,278			(16,763		)
Shares/Units Withheld for Taxes	—			(2,011		)	(912		)	—		—			(2,923		)
Debt Related Financing Fees	(2,851		)	—			—			—		—			(2,851		)
Net Cash Used in Financing Activities	$	(33,908	)	$	(29,139	)	$	(75,661	)	$	—	$	26,278		$	(112,430	)

Statement of Comprehensive Income for the Three Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	4,340		$	2,252	$	6,970		$	9,338	$	(15,876	)	$	7,024
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	2,457			—		(5		)	—		5			2,457
Unrecognized Loss on Derivatives	(261		)	—		—			—		—			(261		)
Other Comprehensive Income (Loss)	2,196			—		(5		)	—		5			2,196
Comprehensive Income	6,536			2,252		6,965			9,338		(15,871		)	9,220
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		2,681			2,681
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	6,536		$	2,252	$	6,965		$	9,338	$	(18,552	)	$	6,539

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 Nine Months Ended September 30, 2019 (unaudited):



	Parent Issuer			Guarantor		CCR Non-Guarantor			Non- Guarantor		Elimination			Consolidated
Net Income	$	62,055		$	65,122	$	36,577		$	27,505	$	(115,102	)	$	76,157
Other Comprehensive Income (Loss):
Net Actuarial Gain (Loss)	7,376			—		(11		)	—		11			7,376
Unrecognized Loss on Derivatives	(525		)	—		—			—		—			(525		)
Other Comprehensive Income (Loss)	6,851			—		(11		)	—		11			6,851
Comprehensive Income	68,906			65,122		36,566			27,505		(115,091		)	83,008
Less: Comprehensive Income Attributable to Noncontrolling Interest	—			—		—			—		14,097			14,097
Comprehensive Income Attributable to CONSOL Energy Inc. Shareholders	$	68,906		$	65,122	$	36,566		$	27,505	$	(129,188	)	$	68,911

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

RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2019

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS:

Transactions with the Company's Former Parent (2017)

Transition Services Agreements

Former Parent Receivables and Payables

CONSOL Coal Resources LP

Charges for services from the Company to CCR include the following:



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Operating and Other Costs	$	838	$	725	$	2,368	$	2,172
Selling, General and Administrative Costs	1,902		2,345		6,932		5,943
Total Services from CONSOL Energy	$	2,740	$	3,070	$	9,300	$	8,115

STOCK, UNIT AND DEBT REPURCHASE	9 Months Ended
STOCK, UNIT AND DEBT REPURCHASE	Sep. 30, 2019
Equity [Abstract]
STOCK, UNIT AND DEBT REPURCHASE	STOCK, UNIT AND DEBT REPURCHASE: In December 2017, CONSOL Energy’s Board of Directors approved a program to repurchase, from time to time, the Company’s outstanding shares of common stock or its 11.00% Senior Secured Second Lien Notes due 2025, in an aggregate amount of up to $50 million through the period ending June 30, 2019. The program was subsequently amended by CONSOL Energy’s Board of Directors in July 2018 to allow up to $100 million of repurchases of the Company’s common stock or its 11.00% Senior Secured Second Lien Notes due 2025, subject to certain limitations in the Company’s current credit agreement and the tax matters agreement (TMA). The Company’s Board of Directors also authorized the Company to use up to $25 million of the program to purchase CONSOL Coal Resources LP’s outstanding common units in the open market. In May 2019, CONSOL Energy's Board of Directors approved an expansion of the program in the amount of $75 million, bringing the aggregate limit of the program to $175 million. The May 2019 expansion also increased the aggregate limit of the amount of CCR's common units that can be purchased under the program to $50 million, which is consistent with the Company's credit facility covenants that prohibit the Company from using more than $50 million for the purchase of CCR's outstanding common units. The Company's Board of Directors also approved extending the termination date of the program, from June 30, 2019 to June 30, 2020. In July 2019, CONSOL Energy's Board of Directors approved an expansion of the program in the amount of $25 million, bringing the aggregate limit of the Company's stock, unit and debt repurchase program to $200 million. Under the terms of the program, CONSOL Energy is permitted to make repurchases in the open market, in privately negotiated transactions, accelerated repurchase programs or in structured share repurchase programs. CONSOL Energy is also authorized to enter into one or more 10b5-1 plans with respect to any of the repurchases. Any repurchases of common stock, notes or units are to be funded from available cash on hand or short-term borrowings. The program does not obligate CONSOL Energy to acquire any particular amount of its common stock, notes or units, and can be modified or suspended at any time at the Company’s discretion. The program is conducted in compliance with applicable legal requirements and within the limits imposed by any credit agreement, receivables purchase agreement, indenture, or the TMA, and is subject to market conditions and other factors. During the three and nine months ended September 30, 2019, the Company repurchased approximately $15,728 and $35,048 of its 11.00% Senior Secured Second Lien Notes due 2025, respectively. Also during the three and nine months ended September 30, 2019, 1,366,054 and 1,717,497 shares of the Company's common stock were repurchased and retired at an average price of $16.97 and $19.06 per share, respectively, and 19,413 and 26,297 of the Partnership's common units were purchased at an average price of $12.88 and $14.05 per unit, respectively. During the nine months ended September 30, 2018, the Company repurchased approximately $20,524 of its 11.00% Senior Secured Second Lien Notes due 2025. During the three and nine months ended September 30, 2018, 190,272 and 281,272 shares of the Company's common stock were repurchased and retired at an average price of $41.93 and $40.03 per share, respectively, and 77,536 of the Partnership's common units were purchased at an average price of $17.86 per unit.

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: On October 30, 2019, the Board of Directors of CCR's general partner declared a cash distribution of $0.5125 per unit to CCR's limited partner unitholders and the holder of the general partner interest. The cash distribution will be paid on November 15, 2019 to the unitholders of record at the close of business on November 11, 2019.

BASIS OF PRESENTATION (Policies)	9 Months Ended
BASIS OF PRESENTATION (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results that may be expected for future periods. The Consolidated Balance Sheet at December 31, 2018 has been derived from the Audited Consolidated Financial Statements at that date but does not include all disclosures required by GAAP. This Form 10-Q report should be read in conjunction with CONSOL Energy Inc.'s Annual Report on Form 10-K for the year ended December 31, 2018.
Basis of Consolidation	Basis of Consolidation The Consolidated Financial Statements include the accounts of CONSOL Energy Inc. and its wholly-owned and majority-owned and/or controlled subsidiaries. The portion of these entities that is not owned by the Company is presented as non-controlling interest. All significant intercompany transactions and accounts have been eliminated in consolidation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-15 - Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40) to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement) by providing guidance for determining when the arrangement includes a software license. The amendments in Update 2018-15 align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements of capitalizing implementation costs incurred to develop or obtain internal-use software. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements. In August 2018, the FASB issued ASU 2018-14 - Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. These changes will be effective for fiscal years ending after December 15, 2020, including interim periods within those fiscal years. Management is currently evaluating the impact this guidance may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-13 - Fair Value Measurement (Topic 820) to improve the effectiveness of disclosures in the notes to the financial statements by facilitating clear communication of the information required by GAAP. The amendments modify the disclosure requirements on fair value measurements including the consideration of costs and benefits. These changes will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements. In June 2016, the FASB issued ASU 2016-13 - Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which provides financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this, the amendments in this Update replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The measurement of expected credit losses will be based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amount. In May 2019, the FASB updated Topic 326 by issuing ASU 2019-05, Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief, which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments-Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments-Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326. The amendments in these Updates will be applied using a modified-retrospective approach and, for public entities, are effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Management does not expect this update to have a material impact on the Company's financial statements.
Earnings per Share	Earnings per Share Basic earnings per share are computed by dividing net income attributable to CONSOL Energy Inc. shareholders by the weighted average shares outstanding during the reporting period. Dilutive earnings per share are computed similarly to basic earnings per share, except that the weighted average shares outstanding are increased to include additional shares from restricted stock units and performance share units, if dilutive. The number of additional shares is calculated by assuming that outstanding restricted stock units and performance share units were released, and that the proceeds from such activities were used to acquire shares of common stock at the average market price during the reporting period.
Reclassifications	Reclassifications Certain amounts in prior periods have been reclassified to conform with the report classifications of the current period, including the reclassification of restricted cash, previously included in Prepaid Expenses and Other Assets on the Consolidated Balance Sheets, as well as the reclassification of amortization of debt issuance costs and loss on debt extinguishment within the Operating Activities section of the Consolidated Statements of Cash Flows. These reclassifications had no effect on previously reported total assets, net income or stockholders' equity.
Revenue Recognition	CONSOL Energy's coal revenue is recognized when title passes to the customer. The Company has determined that each ton of coal represents a separate and distinct performance obligation. The Company's coal supply contracts and other sales and operating revenue contracts vary in length from short-term to long-term contracts and do not typically have significant financing components. The estimated transaction price from each of the Company's contracts is based on the total amount of consideration to which the Company expects to be entitled under the contract. Included in the transaction price for certain coal supply contracts is the impact of variable consideration, including quality price adjustments, handling services, per ton price fluctuations based on certain coal sales price indices and anticipated payments in lieu of shipments. The estimated transaction price for each contract is allocated to the Company's performance obligations based on relative stand-alone selling prices determined at contract inception. Coal Revenue Revenues are recognized at a point in time, which is generally when title passes to the customers and the price is fixed and determinable. Generally, title passes when coal is loaded at the central preparation facility and, on occasion, at terminal locations or other customer destinations. The Company's coal contract revenue per ton is fixed and determinable and adjusted for nominal quality adjustments. Some coal contracts also contain positive electric power price-related adjustments in addition to a fixed base price per ton. None of the Company’s coal contracts allow for retroactive adjustments to pricing after title to the coal has passed. Some of the Company's contracts span multiple years and have annual pricing modifications, based upon market-driven or inflationary adjustments, where no additional value is exchanged. Also, some of the Company's contracts contain favorable electric power price-related adjustments, which represent market-driven price adjustments, wherein there is no additional value exchanged. Management believes that the invoice price is the most appropriate rate at which to recognize revenue. While CONSOL Energy does, from time to time, experience costs of obtaining coal customer contracts with amortization periods greater than one year, those costs are immaterial to the Company's net income. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance. Terminal Revenue Terminal revenues are attributable to the Company's CONSOL Marine Terminal and include revenues earned from providing receipt and unloading of coal from rail cars, transporting coal from the receipt point to temporary storage or stockpile facilities located at the Terminal, stockpiling, blending, weighing, sampling, redelivery, and loading of coal onto vessels. Revenues for these services are generally earned on a rateable basis, and performance obligations are considered fulfilled as the services are performed. CONSOL Marine Terminal does not normally experience material costs of obtaining customer contracts with amortization periods greater than one year. At September 30, 2019 and December 31, 2018, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and nine months ended September 30, 2019 and 2018, the Company has not recognized any amortization of previously existing capitalized costs of obtaining Terminal customer contracts. Further, the Company has not recognized any revenue in the current period that is not a result of current period performance. Freight Revenue Some of CONSOL Energy's coal contracts require that the Company sell its coal at locations other than its central preparation plant. The cost to transport the Company's coal to the ultimate sales point is passed through to the Company's customers and CONSOL Energy recognizes the freight revenue equal to the transportation costs when title of the coal passes to the customer.
Leases	The Company determines if an arrangement is an operating or finance lease at inception of the applicable lease. For leases where the Company is the lessee, ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available on the commencement date in determining the present value of lease payments. The ROU asset also consists of any prepaid lease payments, lease incentives received, and costs which will be incurred in exiting a lease. The lease terms used to calculate the ROU asset and related lease liability include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense while the expense for finance leases is recognized as depreciation expense and interest expense using the interest method of recognition. The Company has operating leases for mining and other equipment used in operations and office space. Many leases include one or more options to renew, some of which include options to extend, the leases, and some leases include options to terminate or buy out the leases within a set period of time. In certain of the Company’s lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for inflation and/or changes in other indexes. Many of the Company's operating lease payments for mining equipment contain a variable component which is calculated based upon production metrics such as feet of advance or raw tonnage mined. While most of the Company's leases contain clauses regarding the general condition of the equipment upon lease termination, they do not contain residual value guarantees.

BASIS OF PRESENTATION (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Antidilutive Securities

The table below sets forth the share-based awards that have been excluded from the computation of diluted earnings per share because their effect would be anti-dilutive:



	For the Three Months Ended		For the Nine Months Ended
	September 30,		September 30,
	2019	2018	2019	2018
Anti-Dilutive Restricted Stock Units	418,924	620	166,650	620
Anti-Dilutive Performance Share Units	56,399	—	—	—
	475,323	620	166,650	620

Schedule of Basic and Dilutive Earnings Per Share

The computations for basic and dilutive earnings per share are as follows:



	For the Three Months Ended				For the Nine Months Ended
Dollars in thousands, except per share data	September 30,				September 30,
	2019		2018		2019		2018
Numerator:
Net Income	$	7,024	$	9,084	$	76,157	$	132,751
Less: Net Income Attributable to Noncontrolling Interest	2,684		3,350		14,102		19,447
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	4,340	$	5,734	$	62,055	$	113,304

Denominator:
Weighted-average shares of common stock outstanding	26,835,297		27,982,538		27,285,511		28,011,488
Effect of dilutive shares	181,693		593,322		195,332		516,527
Weighted-average diluted shares of common stock outstanding	27,016,990		28,575,860		27,480,843		28,528,015

Earnings per Share:
Basic	$	0.16	$	0.20	$	2.27	$	4.04
Dilutive	$	0.16	$	0.20	$	2.26	$	3.97

REVENUE (Tables)

9 Months Ended

Sep. 30, 2019

Disaggregation of Revenue by Major Source



	Three Months Ended				Nine Months Ended
	September 30, 2019		September 30, 2018		September 30, 2019		September 30, 2018
Coal Revenue	$	301,542	$	294,797	$	984,665	$	1,016,503
Terminal Revenue	16,303		16,115		50,829		47,995
Freight Revenue	3,599		2,443		14,115		37,774
Total Revenue from Contracts with Customers	$	321,444	$	313,355	$	1,049,609	$	1,102,272

MISCELLANEOUS OTHER INCOME (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Miscellaneous Other Income



	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2019		2018		2019		2018
Royalty Income - Non-Operated Coal	$	4,976	$	5,160	$	16,863	$	19,108
Purchased Coal Sales	3,136		2,901		9,052		15,389
Contract Buyout	1,193		—		3,583		350
Interest Income	755		523		2,399		1,591
Rental Income	625		896		1,923		3,066
Property Easements and Option Income	100		1,069		1,529		5,479
Other	403		429		1,325		2,251
Miscellaneous Other Income	$	11,188	$	10,978	$	36,674	$	47,234

COMPONENTS OF PENSION AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Components of Net Periodic Benefit (Credit) Cost

The components of Net Periodic Benefit (Credit) Cost are as follows:



	Pension Benefits												Other Post-Employment Benefits
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018			2019			2018			2019			2018
Service Cost	$	987		$	288		$	2,963		$	863		$	—		$	—		$	—		$	—
Interest Cost	6,275			5,876			18,825			17,628			4,580			4,677			13,740			14,030
Expected Return on Plan Assets	(10,114		)	(10,092		)	(30,343		)	(30,277		)	—			—			—			—
Amortization of Prior Service Credits	(92		)	(126		)	(275		)	(377		)	(601		)	(601		)	(1,804		)	(1,804		)
Amortization of Actuarial Loss	1,490			2,179			4,469			6,537			2,315			4,051			6,946			12,154
Net Periodic Benefit (Credit) Cost	$	(1,454	)	$	(1,875	)	$	(4,361	)	$	(5,626	)	$	6,294		$	8,127		$	18,882		$	24,380

COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Components of Net Periodic Benefit Cost

The components of Net Periodic Benefit Cost are as follows:



	CWP										Workers' Compensation
	Three Months Ended September 30,					Nine Months Ended September 30,					Three Months Ended September 30,						Nine Months Ended September 30,
	2019		2018			2019		2018			2019			2018			2019			2018
Service Cost	$	948	$	1,662		$	2,844	$	4,987		$	1,421		$	1,558		$	4,264		$	4,673
Interest Cost	1,750		1,311			5,250		3,934			646			571			1,939			1,712
Amortization of Actuarial Loss (Gain)	254		(213		)	762		(640		)	(193		)	(20		)	(580		)	(59		)
State Administrative Fees and Insurance Bond Premiums	—		—			—		—			510			675			1,671			1,986
Net Periodic Benefit Cost	$	2,952	$	2,760		$	8,856	$	8,281		$	2,384		$	2,784		$	7,294		$	8,312

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Inventory

Inventory components consist of the following:



	September 30, 2019		December 31, 2018
Coal	$	3,974	$	4,642
Supplies	44,865		44,004
Total Inventories	$	48,839	$	48,646

PROPERTY, PLANT AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment

Property, plant and equipment consists of the following:



	September 30, 2019		December 31, 2018
Plant and Equipment	$	3,008,945	$	2,890,970
Coal Properties and Surface Lands	863,191		858,153
Airshafts	430,592		419,100
Mine Development	342,706		342,405
Advance Mining Royalties	327,966		327,543
Total Property, Plant and Equipment	4,973,400		4,838,171
Less: Accumulated Depreciation, Depletion and Amortization	2,866,649		2,731,643
Total Property, Plant and Equipment, Net	$	2,106,751	$	2,106,528

LEASES (Tables)

9 Months Ended

Sep. 30, 2019

Components of lease and supplemental cash flow information

For the three and nine months ended September 30, 2019, the components of operating lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Fixed operating lease expense	$	6,265	$	19,561
Variable operating lease expense	2,860		9,211
Total operating lease expense	$	9,125	$	28,772

Supplemental cash flow information related to the Company's operating leases for the nine months ended September 30, 2019 was as follows:



Cash paid for amounts included in the measurement of operating lease liabilities	$	9,884
ROU assets obtained in exchange for operating lease obligations	—

For the three and nine months ended September 30, 2019, the components of finance lease expense were as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Amortization of right of use assets	$	3,919	$	11,753
Interest expense	434		1,484
Total finance lease expense	$	4,353	$	13,237

The following table presents the weighted average lease term and weighted average discount rate related to the Company's finance leases as of September 30, 2019:



Weighted average remaining lease term (in years)	1.59
Weighted average discount rate	5.37	%

Schedule of lease balances, weighted average lease terms and discount rates



Lease Assets and Liabilities	Classification
Assets:
Operating Lease ROU Assets	Other Assets	$	77,411

Liabilities:
Current:
Operating Lease Liabilities	Other Accrued Liabilities	$	15,769
Long-Term:
Operating Lease Liabilities	Operating Lease Liabilities	$	66,432
Total Operating Lease Liabilities		$	82,201

Weighted average remaining lease term (in years)		5.07
Weighted average discount rate		5.64		%

Schedule of future maturities of finance lease liabilities

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	925	$	3,699	$	2,157	$	—	$	—	$	—	$	6,781

Schedule of future maturities of operating lease liabilities

At September 30, 2019, scheduled minimum rental payments for operating leases related to this equipment were as follows:



Remainder of 2019		2020		2021		2022		2023		Thereafter		Total
$	311	$	627	$	—	$	—	$	—	$	—	$	938

The following table presents the future maturities of the Company's operating and finance lease liabilities, together with the present value of the net minimum lease payments, at September 30, 2019:



	Finance		Operating
	Leases		Leases
Remainder of 2019	$	3,406	$	8,746
2020	20,222		24,067
2021	6,565		23,134
2022	154		13,341
2023	133		6,504
Thereafter	24		22,073
Total minimum lease payments	30,504		97,865
Less amount representing interest	1,339		15,664
Present value of minimum lease payments	$	29,165	$	82,201

OTHER ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Accrued Liabilities



	September 30, 2019		December 31, 2018
Subsidence Liability	$	93,202	$	83,532
Accrued Payroll and Benefits	17,144		12,978
Accrued Interest	11,521		6,850
Accrued Other Taxes	3,357		5,050
Litigation	2,640		8,235
Short-Term Incentive Compensation	2,411		6,024
Other	10,167		15,588
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions	32,361		32,345
Asset Retirement Obligations	29,413		31,017
Operating Lease Liability	15,769		—
Workers' Compensation	11,846		12,628
Pneumoconiosis Benefits	10,786		12,187
Total Other Accrued Liabilities	$	240,617	$	226,434

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Long-term Debt



	September 30, 2019		December 31, 2018
Debt:
Term Loan B due in September 2024 (Principal of $273,625 and $396,000 less Unamortized Discount of $1,250 and $6,253, 6.55% and 8.53% Weighted Average Interest Rate, respectively)	$	272,375	$	389,747
11.00% Senior Secured Second Lien Notes due November 2025	239,228		274,276
MEDCO Revenue Bonds in Series due September 2025 at 5.75%	102,865		102,865
Term Loan A due in March 2023 (5.80% and 6.78% Weighted Average Interest Rate, respectively)	92,500		73,750
Other Asset-Backed Financing Arrangements Maturing in December 2020 and September 2024, 6.35% Weighted Average Interest Rate and 3.61%, respectively	7,591		—
Advance Royalty Commitments (8.57% Weighted Average Interest Rate)	2,261		2,261
Less: Unamortized Debt Issuance Costs	11,207		16,409
	705,613		826,490
Less: Amounts Due in One Year*	27,678		117,954
Long-Term Debt	$	677,935	$	708,536

* Excludes current portion of Finance Lease Obligations of $17,537 and $16,858 at September 30, 2019 and December 31, 2018, respectively.

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Commitment Expiration



	Amount of Commitment Expiration Per Period
	Total Amounts Committed		Less Than 1 Year		1-3 Years		3-5 Years		Beyond 5 Years
Letters of Credit:
Employee-Related	$	65,292	$	40,044	$	25,248	$	—	$	—
Environmental	398		398		—		—		—
Other	47,944		39,150		8,794		—		—
Total Letters of Credit	113,634		79,592		34,042		—		—
Surety Bonds:
Employee-Related	87,174		74,424		12,750		—		—
Environmental	532,027		437,422		94,605		—		—
Other	3,898		3,607		291		—		—
Total Surety Bonds	623,099		515,453		107,646		—		—
Guarantees:
Other	17,928		7,224		9,875		398		431
Total Guarantees	17,928		7,224		9,875		398		431
Total Commitments	$	754,661	$	602,269	$	151,563	$	398	$	431

DERIVATIVES (Tables)

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments

The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges:



	September 30, 2019			December 31, 2018
Pay fixed swaps - notional amount	$	350,000		—
Net unrealized loss	$	(525	)	—
Weighted-average maturity period (years)	1.51			—
Weighted-average received rate	—			—
Weighted-average pay rate	—			—

Schedule of Interest Rate Swap Contracts Reflected in Balance Sheets

At September 30, 2019 and December 31, 2018, the interest rate swap contracts were reflected in the Consolidated Balance Sheets as follows:



	September 30, 2019		December 31, 2018
Current assets:
Other current assets	—		—
Long-term assets:
Other assets	—		—
Current liabilities:
Other current liabilities	$	243	—
Long-term liabilities:
Other liabilities	$	448	—
Total derivatives	$	691	$	—

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Financial Instruments Measured at Fair Value

The financial instruments measured at fair value on a recurring basis are summarized below:



	Fair Value Measurements at								Fair Value Measurements at
	September 30, 2019								December 31, 2018
Description	Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
Lease Guarantees	$	—	$	—		$	(547	)	$	—	$	—	$	(734	)
Derivatives ⁽¹⁾	$	—	$	(691	)	$	—		$	—	$	—	$	—

(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

Schedule of Fair Value of Financial Instruments

The carrying amounts and fair values of financial instruments for which the fair value option was not elected are as follows:



	September 30, 2019				December 31, 2018
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-Term Debt	$	716,820	$	719,361	$	842,899	$	881,711

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2019