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$ 121,296

$ 371,182

$ 396,396

$ 728,165

33,936

12,194

50,106

25,486

Gain on Sale of Assets

7,329

933

7,315

1,272

162,561

384,309

453,817

754,923

Costs and Expenses:

116,406

253,448

328,681

483,561

46,155

46,151

101,098

96,875

3,085

3,854

6,232

10,516

10,939

16,288

28,609

38,211

1,500

(16,833)

24,643

14,722

16,046

30,393

34,642

191,307

337,287

478,180

688,448

(28,746)

47,022

(24,363)

66,475

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(7,683)

(1,808)

(5,775)

(2,658)

Net (Loss) Income

(21,063)

48,830

(18,588)

69,133

(3,080)

5,550

(2,972)

11,418

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders

$ (17,983)

$ 43,280

$ (15,616)

$ 57,715

(Loss) Earnings per Share:

Total Basic (Loss) Earnings per Share (in dollars per share)

$ (0.69)

$ 1.57

$ (0.60)

$ 2.10

Total Dilutive (Loss) Earnings per Share (in dollars per share)

$ (0.69)

$ 1.56

$ (0.60)

$ 2.08

^[1]

$ 102,313

$ 350,620

$ 357,765

$ 683,123

15,898

16,708

32,399

34,526

$ 3,085

$ 3,854

$ 6,232

$ 10,516

[1]	For the three and six months ended June 30, 2020 and 2019, the PAMC segment had revenues from the following customers, each comprising over 10% of the Company’s total sales

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net (Loss) Income	$ (21,063)	$ 48,830	$ (18,588)	$ 69,133
Other Comprehensive Income:
Actuarially Determined Long-Term Liability Adjustments (Net of tax: ($1,214), ($781), ($2,428), ($1,562))	3,624	2,459	7,248	4,919
Unrecognized Loss on Derivatives:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax, Total	(12)	(264)	(2,785)	(264)
Other Comprehensive Income	3,612	2,195	4,463	4,655
Comprehensive (Loss) Income	(17,451)	51,025	(14,125)	73,788
Less: Comprehensive (Loss) Income Attributable to Noncontrolling Interest	(3,065)	5,549	(2,942)	11,416
Comprehensive (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$ (14,386)	$ 45,476	$ (11,183)	$ 62,372

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

Amount after tax and reclassification adjustments of other comprehensive income (loss).

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Actuarially Determined Long-Term Liability Adjustments, Tax	$ 1,214	$ 1,214	$ 781	$ 781	$ 2,428	$ 1,562
Unrealized Loss on Cash Flow Hedges, Tax	$ 4	$ 933	$ 84		$ 937	$ 84

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current Assets:
Cash and Cash Equivalents	$ 33,027	$ 80,293
Accounts and Notes Receivable
Trade Receivables, net	99,993	131,688
Other Receivables, net	27,836	40,984
Inventories	61,041	54,131
Prepaid Expenses and Other Assets	21,083	30,933
Total Current Assets	242,980	338,029
Property, Plant and Equipment:
Property, Plant and Equipment	5,063,942	5,008,180
Less—Accumulated Depreciation, Depletion and Amortization	2,996,331	2,916,015
Total Property, Plant and Equipment—Net	2,067,611	2,092,165
Other Assets:
Deferred Income Taxes	108,898	103,505
Right of Use Asset - Operating Leases	62,909	72,632
Other, net	83,734	87,471
Total Other Assets	255,541	263,608
TOTAL ASSETS	2,566,132	2,693,802
Current Liabilities:
Accounts Payable	66,452	106,223
Current Portion of Long-Term Debt	66,925	50,272
Other Accrued Liabilities	240,526	235,769
Total Current Liabilities	373,903	392,264
Long-Term Debt:
Long-Term Debt	595,360	653,802
Finance Lease Obligations	23,540	9,036
Total Long-Term Debt	618,900	662,838
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	425,493	432,496
Pneumoconiosis Benefits	201,174	202,142
Asset Retirement Obligations	228,648	250,211
Workers’ Compensation	61,189	61,194
Salary Retirement	38,947	49,930
Operating Lease Liability	45,479	55,413
Other	16,524	14,919
Total Deferred Credits and Other Liabilities	1,017,454	1,066,305
TOTAL LIABILITIES	2,010,257	2,121,407
Stockholders' Equity:
Common Stock, $0.01 Par Value; 62,500,000 Shares Authorized, 26,034,198 Issued and Outstanding at June 30, 2020; 25,932,618 Issued and Outstanding at December 31, 2019	260	259
Capital in Excess of Par Value	530,224	523,762
Retained Earnings	240,989	259,903
Accumulated Other Comprehensive Loss	(344,292)	(348,725)
Total CONSOL Energy Inc. Stockholders' Equity	427,181	435,199
Noncontrolling Interest	128,694	137,196
TOTAL EQUITY	555,875	572,395
TOTAL LIABILITIES AND EQUITY	$ 2,566,132	$ 2,693,802

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock shares authorized (in shares)	62,500,000	62,500,000
Common stock shares issued (in shares)	26,034,198	25,932,618
Common stock shares outstanding (in shares)	26,034,198	25,932,618

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	CONSOL Coal Resources L P Member Common Stock [Member]	CONSOL Coal Resources L P Member Additional Paid-in Capital [Member]	CONSOL Coal Resources L P Member Retained Earnings [Member]	CONSOL Coal Resources L P Member AOCI Attributable to Parent [Member]	CONSOL Coal Resources L P Member Parent [Member]	CONSOL Coal Resources L P Member Noncontrolling Interest [Member]	CONSOL Coal Resources L P Member	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2018															$ 274	$ 550,995	$ 182,148	$ (323,482)	$ 409,935	$ 141,676	$ 551,611
Net Income (loss)															0	0	14,435	0	14,435	5,868	20,303
Actuarially Determined Long-Term Liability Adjustments															0	0	0	2,461	2,461	(1)	2,460
Comprehensive Income															0	0	14,435	2,461	16,896	5,867	22,763
Issuance of Common Stock															2		0	0	0	0	0
Issuance of Common Stock																(2)
Amortization of Stock-Based Compensation Awards															0	7,053	0	0	7,053		7,450
Amortization of Stock-Based Compensation Awards																				397
Shares/Units Withheld for Taxes															0	(3,863)	0	0	(3,863)	(880)	(4,743)
Distributions to Noncontrolling Interest															0	0	0	0	0	(5,559)	(5,559)
Balance at Mar. 31, 2019															276	554,183	196,583	(321,021)	430,021	141,501	571,522
Balance at Dec. 31, 2018															274	550,995	182,148	(323,482)	409,935	141,676	551,611
Net Income (loss)																					69,133
Actuarially Determined Long-Term Liability Adjustments																					4,919
Interest Rate Hedge																					(264)
Comprehensive Income																					73,788
Interest Rate Hedge																					264
Balance at Jun. 30, 2019															273	549,686	237,369	(318,825)	468,503	141,740	610,243
Balance at Mar. 31, 2019															276	554,183	196,583	(321,021)	430,021	141,501	571,522
Net Income (loss)															0	0	43,280	0	43,280	5,550	48,830
Actuarially Determined Long-Term Liability Adjustments															0	0	0	2,460	2,460	(1)	2,459
Interest Rate Hedge															0	0	0	(264)	(264)	0	(264)
Comprehensive Income															0	0	43,280	2,196	45,476	5,549	51,025
Amortization of Stock-Based Compensation Awards															0	2,584	0	0	2,584		2,925
Amortization of Stock-Based Compensation Awards																				341
Distributions to Noncontrolling Interest															0	0	0	0	0	(5,560)	(5,560)
Interest Rate Hedge															0	0	0	264	264	0	264
Repurchases of Common Stock															(3)	(7,053)	(2,494)	0	(9,550)	0	(9,550)
Purchases of CCR Units								$ 0	$ (28)	$ 0	$ 0	$ (28)	$ (91)	$ (119)
Balance at Jun. 30, 2019															273	549,686	237,369	(318,825)	468,503	141,740	610,243
Balance at Dec. 31, 2019															259	523,762	259,903	(348,725)	435,199	137,196	572,395
Net Income (loss)															0	0	2,367	0	2,367	108	2,475
Actuarially Determined Long-Term Liability Adjustments															0	0	0	3,609	3,609	15	3,624
Interest Rate Hedge															0	0	0	(2,773)	(2,773)	0	(2,773)
Comprehensive Income															0	0	2,367	836	3,203	123	3,326
Issuance of Common Stock															1		0	0	0	0	0
Issuance of Common Stock																(1)
Amortization of Stock-Based Compensation Awards															0	4,856	0	0	4,856		5,014
Amortization of Stock-Based Compensation Awards																				158
Shares/Units Withheld for Taxes															0	(555)	0	0	(555)	(217)	(772)
Distributions to Noncontrolling Interest															0	0	0	0	0	(5,575)	(5,575)
Interest Rate Hedge															0	0	0	2,773	2,773	0	2,773
Balance (Accounting Standards Update 2016-13 [Member]) at Mar. 31, 2020	$ 0	$ 0	$ (3,298)	$ 0	$ (3,298)	$ 0	$ (3,298)
Balance at Mar. 31, 2020															260	528,062	258,972	(347,889)	439,405	131,685	571,090
Balance at Dec. 31, 2019															259	523,762	259,903	(348,725)	435,199	137,196	572,395
Net Income (loss)																					(18,588)
Actuarially Determined Long-Term Liability Adjustments																					7,248
Interest Rate Hedge																					(2,785)
Comprehensive Income																					(14,125)
Interest Rate Hedge																					2,785
Balance at Jun. 30, 2020															260	530,224	240,989	(344,292)	427,181	128,694	555,875
Balance at Mar. 31, 2020															260	528,062	258,972	(347,889)	439,405	131,685	571,090
Net Income (loss)															0	0	(17,983)	0	(17,983)	(3,080)	(21,063)
Actuarially Determined Long-Term Liability Adjustments															0	0	0	3,609	3,609	15	3,624
Interest Rate Hedge															0	0	0	(12)	(12)	0	(12)
Comprehensive Income															0	0	(17,983)	3,597	(14,386)	(3,065)	(17,451)
Amortization of Stock-Based Compensation Awards															0	2,162	0	0	2,162		2,236
Amortization of Stock-Based Compensation Awards																				74
Interest Rate Hedge															0	0	0	12	12	0	12
Balance at Jun. 30, 2020															$ 260	$ 530,224	$ 240,989	$ (344,292)	$ 427,181	$ 128,694	$ 555,875

Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($)
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Cumulative Change in Accounting Principle, Tax	$ 1,109
Actuarially Determined Long-Term Liability Adjustments, Tax	1,214
Unrealized Loss on Cash Flow Hedges, Tax	$ 933

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash Flows from Operating Activities:
Net (Loss) Income	$ (18,588)	$ 69,133
Adjustments to Reconcile Net (Loss) Income to Net Cash Provided by Operating Activities:
Depreciation, Depletion and Amortization	101,098	96,875
Gain on Sale of Assets	(7,315)	(1,272)
Stock/Unit-Based Compensation	7,250	10,375
Amortization of Debt Issuance Costs	3,146	3,470
(Gain) Loss on Debt Extinguishment	(16,833)	24,643
Deferred Income Taxes	(5,775)	(15,770)
Equity in Earnings of Affiliates	586	0
Changes in Operating Assets:
Accounts and Notes Receivable	42,469	(10,757)
Inventories	(6,910)	(2,545)
Prepaid Expenses and Other Assets	11,936	386
Changes in Other Assets	2,989	13,365
Changes in Operating Liabilities:
Accounts Payable	(37,669)	(6,023)
Other Operating Liabilities	(7,004)	(1,054)
Changes in Other Liabilities	(22,700)	(15,025)
Net Cash Provided by Operating Activities	46,680	165,801
Cash Flows from Investing Activities:
Capital Expenditures	(46,447)	(82,954)
Proceeds from Sales of Assets	689	1,300
Net Cash Used in Investing Activities	(45,758)	(81,654)
Cash Flows from Financing Activities:
Proceeds from Finance Lease Obligations	16,293	0
Payments on Finance Lease Obligations	(11,928)	(9,132)
Repurchases of Common Stock	0	(9,550)
Distributions to Noncontrolling Interest	(5,575)	(11,119)
Shares/Units Withheld for Taxes	(772)	(4,743)
Debt-Related Financing Fees	(9,002)	(20,169)
Net Cash Used in Financing Activities	(48,188)	(174,714)
Net Decrease in Cash and Cash Equivalents and Restricted Cash	(47,266)	(90,567)
Cash and Cash Equivalents and Restricted Cash at Beginning of Period	80,293	264,935
Cash and Cash Equivalents and Restricted Cash at End of Period	33,027	174,368
Non-Cash Investing and Financing Activities:
Finance Lease	13,003	0
Longwall Shield Rebuild	11,153	0
CONSOL Coal Resources L P Member
Cash Flows from Financing Activities:
Repurchases of Common Stock	0	(119)
Term Loan A Facility [Member]
Cash Flows from Financing Activities:
Proceeds from Term Loan	0	26,250
Payments on Debt	(10,000)	(3,750)
Term Loan B Facility [Member]
Cash Flows from Financing Activities:
Payments on Debt	(1,375)	(123,062)
Senior Secured Second Lien Notes due 2025 [Member]
Cash Flows from Financing Activities:
Payments on Debt	(25,480)	(19,320)
Other Asset Backed Financing [Member]
Cash Flows from Financing Activities:
Payments on Debt	$ (349)	$ 0

Note 1 - Basis of Presentation

6 Months Ended

Jun. 30, 2020

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

NOTE 1—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 six months ended June 30, 2020 are not necessarily indicative of the results that may be expected for future periods.

The Consolidated Balance Sheet at December 31, 2019 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, 2019.

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 March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04 - Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The amendments in this Update provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. In response to concerns about structural risks of interbank offered rates (IBORs), and, particularly, the risk of cessation of the London Interbank Offered Rate (LIBOR), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. This Update also provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments in this Update apply only to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. An entity may elect to apply the amendments for contract modifications by Topic or Industry Subtopic as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Once elected for a Topic or an Industry Subtopic, the amendments in this Update must be applied prospectively for all eligible contract modifications for that Topic or Industry Subtopic. Management has elected to apply this Update subsequent to March 12, 2020. Management is currently evaluating the impact of this guidance, but does not expect this update to have a material impact on the Company's financial statements.

In January 2020, the FASB issued ASU 2020-01 - Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815). The amendments in this Update clarify certain interactions between the guidance to account for certain equity securities under Topic 321, the guidance to account for investments under the equity method of accounting in Topic 323, and the guidance in Topic 815, which could change how an entity accounts for an equity security under the measurement alternative or a forward contract or purchased option to purchase securities that, upon settlement of the forward contract or exercise of the purchased option, would be accounted for under the equity method of accounting or the fair value option in accordance with Topic 825, Financial Instruments. These amendments improve current GAAP by reducing diversity in practice and increasing comparability of the accounting for these interactions. The amendments in this Update are effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. Management does not expect this update to have a material impact on the Company's financial statements.

In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740) to reduce the complexity of accounting for income taxes while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in Update 2019-12 will remove the following exceptions: (1) the exception to the incremental approach for intra-period tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) the exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. The amendments in Update 2019-12 will also simplify the accounting for income taxes in the areas of franchise tax, step up in the tax basis of goodwill associated with a business combination, allocation of current and deferred tax expense to a legal entity that is not subject to tax in its separate financial statements, and presentation of the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The Update adds minor codification improvements for income taxes related to employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. These changes will be effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. 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 presentation of 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 Six Months Ended

June 30,

June 30,

2020

2019

2020

2019

Anti-Dilutive Restricted Stock Units
1,516,956 168,460 1,259,588 6,860

Anti-Dilutive Performance Share Units
29,062 41,675 29,061 41,675

1,546,018 210,135 1,288,649 48,535

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

For the Three Months Ended

For the Six Months Ended

Dollars in thousands, except per share data

June 30,

June 30,

2020

2019

2020

2019

Numerator:

Net (Loss) Income
$ (21,063 ) $ 48,830 $ (18,588 ) $ 69,133

Less: Net (Loss) Income Attributable to Noncontrolling Interest
(3,080 ) 5,550 (2,972 ) 11,418

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders
$ (17,983 ) $ 43,280 $ (15,616 ) $ 57,715

Denominator:

Weighted-average shares of common stock outstanding
26,031,103 27,498,021 26,009,129 27,514,349

Effect of dilutive shares*
— 284,259 — 270,454

Weighted-average diluted shares of common stock outstanding
26,031,103 27,782,280 26,009,129 27,784,803

(Loss) Earnings per Share:

Basic
$ (0.69 ) $ 1.57 $ (0.60 ) $ 2.10

Dilutive
$ (0.69 ) $ 1.56 $ (0.60 ) $ 2.08

*During periods in which the Company incurs a net loss, diluted weighted average shares outstanding are equal to basic weighted average shares outstanding because the effect of all equity awards is anti-dilutive.

As of June 30, 2020, CONSOL Energy has 500,000 shares of preferred stock, none of which are issued or outstanding.

Note 2 - Revenue

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Text Block]

NOTE 2—REVENUE:

The following table disaggregates CONSOL Energy's revenue from contracts with customers 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*				*Six Months Ended*
	*June 30, 2020*		*June 30, 2019*		*June 30, 2020*		*June 30, 2019*
Coal Revenue	$	102,313	$	350,620	$	357,765	$	683,123
Terminal Revenue		15,898		16,708		32,399		34,526
Freight Revenue		3,085		3,854		6,232		10,516
Total Revenue from Contracts with Customers	$	121,296	$	371,182	$	396,396	$	728,165

Coal Revenue

CONSOL Energy's coal revenue is generally recognized when title passes to the customer 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, which represent market-driven price adjustments, wherein no additional value is exchanged, in addition to a fixed base price per ton. The Company’s coal contracts generally do not allow for retroactive adjustments to pricing after title to the coal has passed. 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. The Company has determined that each ton of coal represents a separate and distinct performance obligation. 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. 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 generally immaterial to the Company's net income. At June 30, 2020 and December 31, 2019, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and six months ended June 30, 2020 and 2019, the Company has not recognized any amortization of previously existing capitalized costs of obtaining customer contracts. Further, the Company has not recognized any coal 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.

The CONSOL Marine Terminal does not normally experience material costs of obtaining customer contracts with amortization periods greater than one year. At June 30, 2020 and December 31, 2019, the Company did not have any capitalized costs to obtain customer contracts on its Consolidated Balance Sheets. As of and for the three and six months ended June 30, 2020 and 2019, 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 separately from trade receivables in the Company's Consolidated Balance Sheets and are reclassified to trade receivables 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 since 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.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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Note 3 - Miscellaneous Other Income

6 Months Ended

Jun. 30, 2020

Interest and Other Income [Text Block]

NOTE 3—MISCELLANEOUS OTHER INCOME:

	*For the Three Months Ended June 30,*				*For the Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Contract Buyout	$	30,144	$	1,342	$	40,969	$	2,390
Royalty Income - Non-Operated Coal		2,893		5,677		7,397		11,887
Property Easements and Option Income		413		450		476		1,429
Rental Income		325		681		822		1,298
Interest Income		122		757		366		1,644
Purchased Coal Sales		—		2,730		—		5,916
Other		39		557		76		922
Miscellaneous Other Income	$	33,936	$	12,194	$	50,106	$	25,486

The increase in Contract Buyout income was primarily the result of partial contract buyouts that involved negotiations to reduce coal quantities of several customer contracts in exchange for payment of certain fees to the Company, and do not impact forward contract terms.

Note 4 - Components of Pension and Other Post-employment Benefit (OPEB) Plans Net Periodic Benefit Costs

6 Months Ended

Jun. 30, 2020

Retirement Benefits [Text Block]

NOTE 4—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*						*Six Months Ended*						*Three Months Ended*						*Six Months Ended*
	*June 30,*						*June 30,*						*June 30,*						*June 30,*
	*2020*			*2019*			*2020*			*2019*			*2020*			*2019*			*2020*			*2019*
Service Cost	$	295		$	987		$	591		$	1,975		$	—		$	—		$	—		$	—
Interest Cost		5,044			6,275			10,088			12,551			3,199			4,580			6,398			9,160
Expected Return on Plan Assets		(10,455	)		(10,114	)		(20,910	)		(20,229	)		—			—			—			—
Amortization of Prior Service Credits		—			(92	)		—			(183	)		(602	)		(601	)		(1,203	)		(1,203	)
Amortization of Actuarial Loss		1,731			1,490			3,461			2,979			2,320			2,315			4,639			4,631
Net Periodic Benefit (Credit) Cost	$	(3,385	)	$	(1,454	)	$	(6,770	)	$	(2,907	)	$	4,917		$	6,294		$	9,834		$	12,588

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

The entire disclosure for retirement benefits.

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Note 5 - Components of Coal Workers' Pneumoniosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

6 Months Ended

Jun. 30, 2020

Pneumoconiosis Benefits And Workers Compensation Disclosure [Text Block]

NOTE 5—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*				*Six Months Ended*				*Three Months Ended*						*Six Months Ended*
	*June 30,*				*June 30,*				*June 30,*						*June 30,*
	*2020*		*2019*		*2020*		*2019*		*2020*			*2019*			*2020*			*2019*
Service Cost	$	1,151	$	948	$	2,302	$	1,896	$	1,569		$	1,421		$	3,138		$	2,842
Interest Cost		1,552		1,750		3,103		3,500		461			646			922			1,293
Amortization of Actuarial Loss (Gain)		1,401		254		2,802		508		(122	)		(193	)		(244	)		(387	)
State Administrative Fees and Insurance Bond Premiums		—		—		—		—		461			574			1,082			1,161
Net Periodic Benefit Cost	$	4,104	$	2,952	$	8,207	$	5,904	$	2,369		$	2,448		$	4,898		$	4,909

Note 6 - Income Taxes

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Text Block]

NOTE 6—INCOME TAXES:

The Company has evaluated the impact of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which was signed into law by the President of the United States in March 2020. The CARES Act has various income tax related provisions, including temporary net operating loss carryback and limitation measures, a relaxation of the limitation on interest deductions, the postponement of statutory filing dates, and a technical correction of the 2017 Tax Cuts and Jobs Act related to qualified improvement property.

The Company's year-to-date tax rate is based on its estimated full year effective tax rate. The effective tax rate for the three and six months ended June 30, 2020 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion, offset by the impact of discrete tax expense related to equity compensation and the unfavorable impact on percentage depletion related to the additional interest deduction available under the CARES Act. The CARES Act increased the amount of deductible interest from 30% of adjusted taxable income to 50% for tax years 2019 and 2020, which generates current cash tax benefit, but also reduces the base of earnings upon which percentage depletion was computed. The effective tax rate for the three and six months ended June 30, 2020 was 29.9% and 27.0%, respectively, composed of tax expense of 37.9% and 36.5%, respectively, from operations and a discrete tax benefit of $902 related to equity compensation and $1,139 related to the effect of the CARES Act, as noted above.

The effective tax rate for the three and six months ended June 30, 2019 was (3.9)% and (4.0)%, respectively. The six-month rate is composed of a tax benefit of (3.4)% from operations and a discrete tax benefit of (0.6)% primarily related to equity compensation. The effective tax rate for the three and six months ended June 30, 2019 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 six months ended June 30, 2020 and the year ended December 31, 2019, 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 and its various states, as well as Canada and its 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, 2016 through the six months ended June 30, 2020 for certain state and foreign returns. Further, the Company is subject to examination for the period November 28, 2017 through the six months ended June 30, 2020 for federal and certain state returns.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Note 7 - Credit Losses

6 Months Ended

Jun. 30, 2020

Credit Loss, Financial Instrument [Text Block]

NOTE 7—CREDIT LOSSES:

Effective January 1, 2020, the Company adopted ASU 2016-013, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments using a modified retrospective approach. This ASU replaces the incurred loss impairment model with an expected credit loss impairment model for financial instruments, including trade and other receivables. The amendment requires entities to consider forward-looking information to estimate expected credit losses, resulting in earlier recognition of losses for receivables that are current or not yet due, which were not considered under previous accounting guidance. The Company recorded a cumulative-effect adjustment to retained earnings in the amount of $3,298, net of $1,109 of income taxes, for expected credit losses on financial assets at the adoption date.

The following table illustrates the impact of ASC 326.

	January 1, 2020
	As Reported Under ASC 326		Pre-ASC 326 Adoption		Impact of ASC 326 Adoption

Trade Receivables	$	3,051	$	2,100	$	951
Other Receivables		3,372		711		2,661
Other Assets		795		—		795
Allowance for Credit Losses on Receivables	$	7,218	$	2,811	$	4,407

The Company is exposed to credit losses primarily through sales of products and services. The Company's expected loss allowance methodology for accounts receivable is developed using historical collection experience, current and future economic and market conditions and a review of the current status of customers' trade and other accounts receivables. Due to the short-term nature of such receivables, the estimate of the amount of accounts receivable that may not be collected is based on an aging of the accounts receivable balances and the financial condition of customers. Additionally, specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. The Company's monitoring activities include timely account reconciliations, dispute resolution, payment confirmation, consideration of customers' financial condition and macroeconomic conditions.

Balances are written off when determined to be uncollectible. The Company considered the current and expected future economic and market conditions surrounding the novel coronavirus (COVID-19) pandemic and determined that the estimate of credit losses was not significantly impacted.

Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for changes to the assessment of anticipated payment, changes in economic conditions, current industry trends in the markets the Company serves, and changes in the financial health of the Company's counterparties.

The following table provides a roll-forward of the allowance for credit losses by portfolio segment that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.

	*Trade Receivables*		*Other Receivables*		*Other Assets*

Beginning Balance, January 1, 2020	$	2,100	$	711	$	—
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings		951		2,661		795
Provision for expected credit losses		1,823		1,460		(186	)
Ending Balance, June 30, 2020	$	4,874	$	4,832	$	609

The entire disclosure for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security.

Note 8 - Inventories

6 Months Ended

Jun. 30, 2020

Inventory Disclosure [Text Block]

NOTE 8—INVENTORIES:

Inventory components consist of the following:

	*June 30,*		*December 31,*
	*2020*		*2019*
Coal	$	6,970	$	2,484
Supplies		54,071		51,647
Total Inventories	$	61,041	$	54,131

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.

Note 9 - Accounts Receivable Securitization

6 Months Ended

Jun. 30, 2020

Accounts Receivable Securitization [Text Block]

NOTE 9—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 March 2020, the securitization facility was amended to, among other things, extend the maturity date from August 30, 2021 to March 27, 2023.

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 June 30, 2020, the Company's eligible accounts receivable yielded $22,923 of borrowing capacity. At June 30, 2020, the facility had no outstanding borrowings and $21,772 of letters of credit outstanding, leaving available borrowing capacity of $1,151. At December 31, 2019, the Company's eligible accounts receivable yielded $41,282 of borrowing capacity. At December 31, 2019, the facility had no outstanding borrowings and $41,211 of letters of credit outstanding, leaving available borrowing capacity of $71. Costs associated with the receivables facility totaled $292 and $633 for the three and six months ended June 30, 2020, respectively, and $370 and $751 for the three and six months ended June 30, 2019, 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.

Note 10 - Property, Plant and Equipment

6 Months Ended

Jun. 30, 2020

Property, Plant and Equipment Disclosure [Text Block]

NOTE 10—PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment consists of the following:

	*June 30,*		*December 31,*
	*2020*		*2019*
Plant and Equipment	$	3,072,238	$	3,028,514
Coal Properties and Surface Lands		873,809		872,909
Airshafts		447,417		437,003
Mine Development		343,261		342,706
Advance Mining Royalties		327,217		327,048
Total Property, Plant and Equipment		5,063,942		5,008,180
Less: Accumulated Depreciation, Depletion and Amortization		2,996,331		2,916,015
Total Property, Plant and Equipment, Net	$	2,067,611	$	2,092,165

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 June 30, 2020 and December 31, 2019, property, plant and equipment includes gross assets under finance leases of $81,571 and $52,729, respectively. Accumulated amortization for finance leases was $43,375 and $31,373 at June 30, 2020 and December 31, 2019, respectively. Amortization expense for assets under finance leases approximated $5,538 and $3,920 for the three months ended June 30, 2020 and 2019 and $10,502 and $7,834 for the six months ended June 30, 2020 and 2019, respectively, and is included in Depreciation, Depletion and Amortization in the accompanying Consolidated Statements of Income.

Note 11 - Other Accrued Liabilities

6 Months Ended

Jun. 30, 2020

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 11—OTHER ACCRUED LIABILITIES:

	*June 30,*		*December 31,*
	*2020*		*2019*
Subsidence Liability	$	90,849	$	90,645
Accrued Payroll and Benefits		19,142		21,102
Accrued Equipment Obligations		6,550		—
Accrued Interest		5,737		6,281
Other		22,340		21,034
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions		30,884		31,833
Asset Retirement Obligations		22,057		21,741
Operating Lease Liability		19,790		19,479
Pneumoconiosis Benefits		12,172		12,331
Workers' Compensation		11,005		11,323
Total Other Accrued Liabilities	$	240,526	$	235,769

Note 12 - Long-term Debt

6 Months Ended

Jun. 30, 2020

Long-term Debt [Text Block]

NOTE 12—LONG-TERM DEBT:

	*June 30,*		*December 31,*
	*2020*		*2019*
Debt:
Term Loan B due in September 2024 (Principal of $271,563 and $272,938 less Unamortized Discount of $1,062 and $1,187, 4.68% and 6.30% Weighted Average Interest Rate, respectively)	$	270,501	$	271,751
11.00% Senior Secured Second Lien Notes due November 2025		178,452		221,628
MEDCO Revenue Bonds in Series due September 2025 at 5.75%		102,865		102,865
Term Loan A due in March 2023 (5.50% and 5.55% Weighted Average Interest Rate, respectively)		78,750		88,750
Other Asset-Backed Financing Arrangements		20,092		9,289
Advance Royalty Commitments (10.78% Weighted Average Interest Rate)		1,895		1,895
Less: Unamortized Debt Issuance Costs		11,478		10,323
		641,077		685,855
Less: Amounts Due in One Year*		45,717		32,053
Long-Term Debt	$	595,360	$	653,802

* Excludes current portion of Finance Lease Obligations of $21,208 and $18,219 at June 30, 2020 and December 31, 2019, 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 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. On June 5, 2020, the Company amended the Senior Secured Credit Facilities (the “amendment”) to provide eight quarters of financial covenant relaxation, effect an increase in the rate at which borrowings under the Revolving Credit Facility and the TLA Facility bear interest, and add an anti-cash hoarding provision. 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 increased the applicable margin by 50 basis points on both the Revolving Credit Facility and the TLA Facility. The maturity date of the Revolving Credit and TLA Facilities is March 28, 2023. The TLB Facility's maturity date is September 28, 2024. Obligations under the Senior Secured Credit Facilities (Term Loan B and Term Loan A, together with the Revolving Credit Facility, on which there were no outstanding borrowings at June 30, 2020) 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 obligations are secured by, subject to certain exceptions (including a limitation of pledges of equity interests in certain subsidiaries and certain thresholds with respect to real property), a first-priority lien on (i) the Company’s 75% undivided economic interest in the PAMC, (ii) the limited partner units of the Partnership held by the Company, (iii) the equity interests in CONSOL Coal Resources GP LLC held by the Company (iv) the CONSOL Marine Terminal and (v) the 1.5 billion tons of Greenfield Reserves.

The Senior Secured Credit Facilities contain a number of customary affirmative covenants. In addition, the Senior Secured Credit Facilities contain a number of negative covenants, including (subject to certain exceptions) limitations on (among other things): indebtedness, liens, investments, acquisitions, dispositions, restricted payments, and prepayments of junior indebtedness. The amendment added additional conditions to be met for the covenants relating to investments in joint ventures, general investments, share repurchases, dividends, and repurchases of Second Lien Notes. The additional conditions require no outstanding borrowings and no more than $200 million of outstanding letters of credit on the Revolving Credit Facility. Further restrictions apply to investments in joint ventures, share repurchases and dividends that require the total net leverage ratio shall not be greater than 2.00 to 1.00.

The Revolving Credit Facility and TLA Facility also include covenants relating to (i) a maximum first lien gross leverage ratio, (ii) a maximum total net leverage ratio, and (iii) a minimum fixed charge coverage ratio. The maximum first lien gross leverage ratio is calculated as the ratio of Consolidated First Lien Debt to Consolidated EBITDA, excluding the Partnership. 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 maximum total net leverage ratio is calculated as the ratio of Consolidated Indebtedness, minus Cash on Hand, to Consolidated EBITDA, excluding the Partnership. 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 amendment revised the financial covenants applicable to the Revolving Credit Facility and TLA Facility relating to the maximum first lien gross leverage ratio, maximum total net leverage ratio and minimum fixed charge coverage ratio, so that for the fiscal quarters ending June 30, 2020 through March 31, 2021, the maximum first lien gross leverage ratio shall be 2.50 to 1.00, the maximum total net leverage ratio shall be 3.75 to 1.00, and the minimum fixed charge coverage ratio shall be 1.00 to 1.00; for the fiscal quarters ending June 30, 2021 through September 30, 2021, the maximum first lien gross leverage ratio shall be 2.25 to 1.00 and the maximum total net leverage ratio shall be 3.50 to 1.00; for the fiscal quarters ending June 30, 2021 through March 31, 2022, the minimum fixed charge coverage ratio shall be 1.05 to 1.00; for the fiscal quarters ending December 31, 2021 through March 31, 2022, the maximum first lien gross leverage ratio shall be 2.00 to 1.00 and the maximum total net leverage ratio shall be 3.25 to 1.00; and for the fiscal quarters ending on or after June 30, 2022, the maximum first lien gross leverage ratio shall be 1.75 to 1.00, the maximum total net leverage ratio shall be 2.75 to 1.00 and the minimum fixed charge coverage ratio shall be 1.10 to 1.00. The maximum first lien gross leverage ratio was 1.97 to 1.00 at June 30, 2020. The maximum total net leverage ratio was 3.19 to 1.00 at June 30, 2020. The minimum fixed charge coverage ratio was 1.15 to 1.00 at June 30, 2020. The Company was in compliance with all of its debt covenants as of June 30, 2020. The Company is continuing to actively monitor the effects of the ongoing COVID-19 pandemic on its liquidity and capital resources. We took several steps in the first half of 2020 to reinforce our liquidity. From a coal shipment perspective, we seemed to have hit the bottom in May 2020. However, if the demand for our coal continues to decrease, this could adversely affect our liquidity in future quarters and, as a result, our ability to comply with these covenants over the next twelve months.

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 six months ended June 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. Based on the Company's excess cash flow calculation, no repayment was required with respect to the year ended December 31, 2019. The amount of excess cash flow is a covenant feature only applicable as of the Company's year-end and will be calculated as of December 31, 2020.

At June 30, 2020, the Revolving Credit Facility had no borrowings outstanding and $87,654 of letters of credit outstanding, leaving $312,346 of unused capacity. At December 31, 2019, the Revolving Credit Facility had no borrowings outstanding and $69,588 of letters of credit outstanding, leaving $330,412 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. The Indenture contains covenants that will limit the ability of the Company and the Guarantors, to (i) incur, assume or guarantee additional indebtedness or issue preferred stock; (ii) create liens to secure indebtedness; (iii) declare or pay dividends on the Company’s common stock, redeem stock or make other distributions to the Company’s stockholders; (iv) make investments; (v) restrict dividends, loans or other asset transfers from the Company’s restricted subsidiaries; (vi) merge or consolidate, or sell, transfer, lease or dispose of substantially all of the Company’s assets; (vii) sell or otherwise dispose of certain assets, including equity interests in subsidiaries; (viii) enter into transactions with affiliates; and (ix) create unrestricted subsidiaries. These covenants are subject to important exceptions and qualifications. If the Second Lien Notes achieve an investment grade rating from both Standard & Poor’s Ratings Services and Moody’s Investors Service, Inc. and no default under the Indenture exists, many of the foregoing covenants will terminate and cease to apply.

During the six months ended June 30, 2020, the Company repurchased $43,176 of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025. During the six months ended June 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 $19,320 of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025 during the six months ended June 30, 2019. As part of these transactions, $16,833 was included in Loss (Gain) on Debt Extinguishment on the Consolidated Statements of Income for the six months ended June 30, 2020, and $1,500 and $24,643 was included in Loss (Gain) on Debt Extinguishment on the Consolidated Statements of Income for the three and six months ended June 30, 2019, respectively.

The Company is a borrower under two asset-backed financing arrangements related to certain equipment. The equipment, which has an approximate value of $20,092, fully collateralizes the loans. As of June 30, 2020, a total of $16,924 matures in December 2020 and $3,168 matures in September 2024. The loans had a weighted average interest rate of 4.29% and 5.07% at June 30, 2020 and December 31, 2019, respectively.

During the year ended December 31, 2019, the Company entered into interest rate swaps, which effectively converted $150,000 of the TLB Facility's floating interest rate to a fixed interest rate for the twelve months ending December 31, 2020 and 2021, and $50,000 of the TLB Facility's floating interest rate to a fixed interest rate for the twelve months ending December 31, 2022. The interest rate swaps qualify for cash flow hedge accounting treatment and as such, the change in the fair value of the interest rate swaps is recorded on the Company's Consolidated Balance Sheets as an asset or liability. The effective portion of the gains or losses is reported as a component of accumulated other comprehensive loss and the ineffective portion is reported in earnings. At June 30, 2020 and December 31, 2019, the interest rate swap contracts were reflected in the Consolidated Balance Sheets at their fair value of $3,877 and $154, respectively, which is recorded in Other Accrued Liabilities and Other Liabilities. The fair value of the interest rate swaps reflected an unrealized loss of $2,785 (net of $937 tax) at June 30, 2020. 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. Some of the Company's interest rate swaps reached their effective date in the six months ended June 30, 2020. As such, a loss of $430 was recognized in interest expense in the Consolidated Statements of Income for the six months ended June 30, 2020. During 2020, notional amounts of $150,000 will become effective. Based on the fair value of the Company's cash flow hedges at June 30, 2020, the Company expects expense of approximately $2,050 to be reclassified into earnings in the next 12 months.

Note 13 - Commitments and Contingent Liabilities

6 Months Ended

Jun. 30, 2020

Commitments and Contingencies Disclosure [Text Block]

NOTE 13—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 June 30, 2020. 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 June 30, 2020 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, Plaintiffs’ supplemental motion for class certification was denied on all counts. On April 1, 2020, the Court issued a revised scheduling order for the remaining individual claims, setting August 4, 2020 as the trial date. On July 15, 2020, Plaintiffs filed an interlocutory appeal with the Fourth Circuit Court of Appeals on the Order denying class certification. 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, Plaintiffs’ supplemental motion for class certification was denied on all counts. On April 1, 2020, the Court issued a revised scheduling order for the remaining individual claims, setting August 4, 2020 as the trial date. On July 15, 2020, Plaintiffs filed an interlocutory appeal with the Fourth Circuit Court of Appeals on the Order denying class certification. The Company believes it has a meritorious defense and intends to vigorously defend this suit.

United Mine Workers of America 1992 Benefit Plan Litigation: In 2013, Murray Energy and its subsidiaries (“Murray”) entered into a stock purchase agreement (the “Murray sale agreement”) with the Company's former parent pursuant to which Murray acquired the stock of CCC and certain subsidiaries and certain other assets and liabilities. At the time of sale, the liabilities included certain retiree medical liabilities under the Coal Industry Retiree Health Benefits Act of 1992 (“Coal Act”) and certain federal black lung liabilities under the Black Lung Benefits Act (“BLBA”). Based upon information available, the Company estimates that the annual servicing costs of these liabilities are approximately $10 million to $20 million per year for the next ten years. The annual servicing cost would decline each year since the beneficiaries of the Coal Act consist principally of miners who retired prior to 1994. Murray filed for Chapter 11 bankruptcy in October 2019. As part of the ongoing bankruptcy proceedings, Murray entered into a settlement with the United Mine Workers of America 1992 Benefit Plan (“1992 Plan”) to transfer retirees in the Murray Energy Section 9711 Plan into the 1992 Plan, which the bankruptcy court approved on April 30, 2020. The 1992 Plan recently filed an action in the United States District Court for the District of Columbia asking the court to make a determination whether the Company's former parent or the Company has any continuing retiree medical liabilities under the Coal Act. The Murray sale agreement includes indemnification by Murray with respect to the Coal Act and BLBA liabilities. In addition, the Company had agreed to indemnify its former parent relative to certain pre-separation liabilities. In addition to pursuing all available claims against Murray in the bankruptcy, the Company is currently, and will continue to, vigorously defend any claims that attempt to transfer any of such liabilities directly or indirectly to the Company, including raising all applicable defenses against the 1992 Plan’s suit and those of any other party.

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. Other financial guarantees have been extended to support sales contracts, 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 June 30, 2020, 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	$	68,346	$	50,925	$	17,421	$	—	$	—
Environmental		398		398		—		—		—
Other		40,682		38,578		2,104		—		—
Total Letters of Credit		109,426		89,901		19,525		—		—
Surety Bonds:
Employee-Related		87,424		87,424		—		—		—
Environmental		535,155		531,461		3,694		—		—
Other		4,131		3,488		643		—		—
Total Surety Bonds		626,710		622,373		4,337		—		—
Guarantees:
Other		12,104		6,733		4,691		398		282
Total Guarantees		12,104		6,733		4,691		398		282
Total Commitments	$	748,240	$	719,007	$	28,553	$	398	$	282

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 June 30, 2020, 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 June 30, 2020 and December 31, 2019 is believed to be approximately $18,000 and $20,000, respectively. At June 30, 2020 and December 31, 2019, the fair value of these guarantees was $378 and $482, 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.

Note 14 - Fair Value Of Financial instruments

6 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Text Block]

NOTE 14—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*
	*June 30, 2020*								*December 31, 2019*
Description	*Level 1*		*Level 2*			*Level 3*			*Level 1*		*Level 2*			*Level 3*
Lease Guarantees	$	—	$	—		$	(378	)	$	—	$	—		$	(482	)
Derivatives ⁽¹⁾	$	—	$	(3,877	)	$	—		$	—	$	(154	)	$	—

(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:

	*June 30, 2020*				*December 31, 2019*
	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Amount*		*Value*		*Amount*		*Value*
Long-Term Debt	$	652,555	$	452,983	$	696,178	$	642,018

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.

Note 15 - Segment Information

6 Months Ended

Jun. 30, 2020

Segment Reporting Disclosure [Text Block]

NOTE 15—SEGMENT INFORMATION:

CONSOL Energy Inc. consists of one reportable segment: the Pennsylvania Mining Complex, which includes the Bailey Mine, the Enlow Fork Mine, the Harvey Mine and the Central Preparation Plant. 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’s Other division includes revenue and expenses from various corporate and diversified business activities that are not allocated to the PAMC division. The diversified business activities include the CONSOL Marine Terminal, development of the Itmann Mine, the Greenfield Reserves, closed and idle mine activities, selling, general and administrative activities, interest expense and income taxes, 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 June 30, 2020 are:

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	102,026		$	287		$	—	$	102,313		(A)
Terminal Revenue		—			15,898			—		15,898
Freight Revenue		3,085			—			—		3,085
Total Revenue and Freight	$	105,111		$	16,185		$	—	$	121,296
Loss Before Income Tax	$	(21,823	)	$	(6,923	)	$	—	$	(28,746	)
Segment Assets	$	1,889,557		$	676,575		$	—	$	2,566,132
Depreciation, Depletion and Amortization	$	46,793		$	(638	)	$	—	$	46,155
Capital Expenditures	$	16,262		$	3,007		$	—	$	19,269

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

	*PAMC*		*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	350,620	$	—		$	—	$	350,620	(A)
Terminal Revenue		—		16,708			—		16,708
Freight Revenue		3,854		—			—		3,854
Total Revenue and Freight	$	354,474	$	16,708		$	—	$	371,182
Earnings (Loss) Before Income Tax	$	60,786	$	(13,764	)	$	—	$	47,022
Segment Assets	$	1,973,627	$	791,844		$	—	$	2,765,471
Depreciation, Depletion and Amortization	$	45,427	$	724		$	—	$	46,151
Capital Expenditures	$	39,813	$	8,970		$	—	$	48,783

Industry segment results for the six months ended June 30, 2020 are:

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	357,478		$	287		$	—	$	357,765		(A)
Terminal Revenue		—			32,399			—		32,399
Freight Revenue		6,232			—			—		6,232
Total Revenue and Freight	$	363,710		$	32,686		$	—	$	396,396
Loss Before Income Tax	$	(10,949	)	$	(13,414	)	$	—	$	(24,363	)
Segment Assets	$	1,889,557		$	676,575		$	—	$	2,566,132
Depreciation, Depletion and Amortization	$	95,210		$	5,888		$	—	$	101,098
Capital Expenditures	$	36,954		$	9,493		$	—	$	46,447

Industry segment results for the six months ended June 30, 2019 are:

	*PAMC*		*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	683,123	$	—		$	—	$	683,123	(A)
Terminal Revenue		—		34,526			—		34,526
Freight Revenue		10,516		—			—		10,516
Total Revenue and Freight	$	693,639	$	34,526		$	—	$	728,165
Earnings (Loss) Before Income Tax	$	125,484	$	(59,009	)	$	—	$	66,475
Segment Assets	$	1,973,627	$	791,844		$	—	$	2,765,471
Depreciation, Depletion and Amortization	$	90,295	$	6,580		$	—	$	96,875
Capital Expenditures	$	72,185	$	10,769		$	—	$	82,954

(A)

For the three and six months ended June 30, 2020 and 2019, the PAMC segment had revenues from the following customers, each comprising over 10% of the Company’s total sales:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Customer B	$	30,032	$	139,811	$	134,386	$	262,930
Customer C	$	14,060	$	53,511	$	49,743	$	95,377
Customer A		*	$	68,370	$	48,829	$	130,241

* Revenues from this customer during the three months ended June 30, 2020 were less than 10% of the Company's total sales.

Reconciliation of Segment Information to Consolidated Amounts:

Total Assets:

	*June 30,*
	*2020*		*2019*
Segment Assets for Total Reportable Business Segments	$	1,889,557	$	1,973,627
Segment Assets for All Other Business Segments		521,843		516,108
Items Excluded from Segment Assets:
Cash and Other Investments		45,834		183,899
Deferred Tax Assets		108,898		91,837
Total Consolidated Assets	$	2,566,132	$	2,765,471

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Note 16 - Additional Information With Respect to Unrestricted Subsidiaries

6 Months Ended

Jun. 30, 2020

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

NOTE 16—ADDITIONAL INFORMATION WITH RESPECT TO UNRESTRICTED SUBSIDIARIES:

Under the terms of the Indenture and Senior Secured Credit Facilities, CONSOL Energy has designated certain of its subsidiaries as “Unrestricted Subsidiaries”. The current Unrestricted Subsidiaries are the Partnership and its subsidiaries and the SPV. CONSOL Energy is required under the terms of the Indenture and the Senior Secured Credit Facilities to present additional information that reflects the financial condition and results of operations of the Company and its Restricted Subsidiaries separate from the financial condition and results of operations of the Company's Unrestricted Subsidiaries for the periods presented. This additional information is below.

Income Statement for the Three Months Ended June 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	76,806		$	25,507	$	102,313
Terminal Revenue		15,898			—		15,898
Freight Revenue		2,314			771		3,085
Miscellaneous Other Income		16,802			17,134		33,936
Gain on Sale of Assets		7,329			—		7,329
Total Revenue and Other Income		119,149			43,412		162,561
Costs and Expenses:
Operating and Other Costs		91,325			25,081		116,406
Depreciation, Depletion and Amortization		34,635			11,520		46,155
Freight Expense		2,314			771		3,085
Selling, General and Administrative Costs		8,579			2,360		10,939
Interest Expense, net		12,468			2,254		14,722
Total Costs and Expenses		149,321			41,986		191,307
(Loss) Earnings Before Income Tax		(30,172	)		1,426		(28,746	)
Income Tax Benefit		(7,683	)		—		(7,683	)
Net (Loss) Income		(22,489	)		1,426		(21,063	)
Less: Net Loss Attributable to Noncontrolling Interest		(3,080	)		—		(3,080	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(19,409	)	$	1,426	$	(17,983	)

Balance Sheet at June 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	32,893		$	134	$	33,027
Accounts and Notes Receivable
Trade Receivables, net		—			99,993		99,993
Other Receivables, net		27,089			747		27,836
Inventories		46,919			14,122		61,041
Prepaid Expenses and Other Assets		18,322			2,761		21,083
Total Current Assets		125,223			117,757		242,980
Property, Plant and Equipment:
Property, Plant and Equipment		4,062,898			1,001,044		5,063,942
Less-Accumulated Depreciation, Depletion and Amortization		2,402,098			594,233		2,996,331
Total Property, Plant and Equipment - Net		1,660,800			406,811		2,067,611
Other Assets:
Deferred Income Taxes		108,898			—		108,898
Right of Use Asset - Operating Leases		49,574			13,335		62,909
Other, net		70,488			13,246		83,734
Total Other Assets		228,960			26,581		255,541
TOTAL ASSETS	$	2,014,983		$	551,149	$	2,566,132
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	48,223		$	18,229	$	66,452
Accounts (Recoverable) Payable - Related Parties		(4,731	)		4,731		—
Current Portion of Long-Term Debt		58,162			8,763		66,925
Other Accrued Liabilities		203,744			36,782		240,526
Total Current Liabilities		305,398			68,505		373,903
Long-Term Debt:
Long-Term Debt, Related Party		(158,169	)		158,169		—
Long-Term Debt		595,360			—		595,360
Finance Lease Obligations		17,874			5,666		23,540
Total Long-Term Debt		455,065			163,835		618,900
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		425,493			—		425,493
Pneumoconiosis Benefits		194,666			6,508		201,174
Asset Retirement Obligations		217,618			11,030		228,648
Workers' Compensation		57,378			3,811		61,189
Salary Retirement		38,947			—		38,947
Operating Lease Liability		36,377			9,102		45,479
Other		15,668			856		16,524
Total Deferred Credits and Other Liabilities		986,147			31,307		1,017,454
TOTAL LIABILITIES		1,746,610			263,647		2,010,257
Total CONSOL Energy Inc. Stockholders’ Equity		139,679			287,502		427,181
Noncontrolling Interest		128,694			—		128,694
TOTAL LIABILITIES AND EQUITY	$	2,014,983		$	551,149	$	2,566,132

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

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	262,965		$	87,655		$	350,620
Terminal Revenue		16,708			—			16,708
Freight Revenue		2,890			964			3,854
Miscellaneous Other Income		(7,844	)		20,038			12,194
Gain (Loss) on Sale of Assets		943			(10	)		933
Total Revenue and Other Income		275,662			108,647			384,309
Costs and Expenses:
Operating and Other Costs		194,580			58,868			253,448
Depreciation, Depletion and Amortization		34,815			11,336			46,151
Freight Expense		2,890			964			3,854
Selling, General and Administrative Costs		13,335			2,953			16,288
Loss on Debt Extinguishment		1,500			—			1,500
Interest Expense, net		14,489			1,557			16,046
Total Costs and Expenses		261,609			75,678			337,287
Earnings Before Income Tax		14,053			32,969			47,022
Income Tax Benefit		(1,808	)		—			(1,808	)
Net Income		15,861			32,969			48,830
Less: Net Income Attributable to Noncontrolling Interest		5,550			—			5,550
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	10,311		$	32,969		$	43,280

Balance Sheet at December 31, 2019:

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	79,717		$	576	$	80,293
Accounts and Notes Receivable
Trade Receivables, net		—			131,688		131,688
Other Receivables, net		39,412			1,572		40,984
Inventories		41,478			12,653		54,131
Prepaid Expenses and Other Assets		25,181			5,752		30,933
Total Current Assets		185,788			152,241		338,029
Property, Plant and Equipment:
Property, Plant and Equipment		4,023,282			984,898		5,008,180
Less-Accumulated Depreciation, Depletion and Amortization		2,344,777			571,238		2,916,015
Total Property, Plant and Equipment - Net		1,678,505			413,660		2,092,165
Other Assets:
Deferred Income Taxes		103,505			—		103,505
Right of Use Asset - Operating Leases		56,937			15,695		72,632
Other, net		74,015			13,456		87,471
Total Other Assets		234,457			29,151		263,608
TOTAL ASSETS	$	2,098,750		$	595,052	$	2,693,802
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	79,140		$	27,083	$	106,223
Accounts (Recoverable) Payable - Related Parties		(1,419	)		1,419		—
Current Portion of Long-Term Debt		45,020			5,252		50,272
Other Accrued Liabilities		196,314			39,455		235,769
Total Current Liabilities		319,055			73,209		392,264
Long-Term Debt:
Long-Term Debt, Related Party		(148,156	)		148,156		—
Long-Term Debt		653,802			—		653,802
Finance Lease Obligations		7,391			1,645		9,036
Total Long-Term Debt		513,037			149,801		662,838
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		432,496			—		432,496
Pneumoconiosis Benefits		196,114			6,028		202,142
Asset Retirement Obligations		239,410			10,801		250,211
Workers' Compensation		57,583			3,611		61,194
Salary Retirement		49,930			—		49,930
Operating Lease Liability		43,906			11,507		55,413
Other		14,134			785		14,919
Total Deferred Credits and Other Liabilities		1,033,573			32,732		1,066,305
TOTAL LIABILITIES		1,865,665			255,742		2,121,407
Total CONSOL Energy Inc. Stockholders’ Equity		95,889			339,310		435,199
Noncontrolling Interest		137,196			—		137,196
TOTAL LIABILITIES AND EQUITY	$	2,098,750		$	595,052	$	2,693,802

Income Statement for the Six Months Ended June 30, 2020 (unaudited):

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
Revenue and Other Income:
Coal Revenue	$	268,395		$	89,370	$	357,765
Terminal Revenue		32,399			—		32,399
Freight Revenue		4,674			1,558		6,232
Miscellaneous Other Income		20,665			29,441		50,106
Gain on Sale of Assets		7,315			—		7,315
Total Revenue and Other Income		333,448			120,369		453,817
Costs and Expenses:
Operating and Other Costs		254,917			73,764		328,681
Depreciation, Depletion and Amortization		77,650			23,448		101,098
Freight Expense		4,674			1,558		6,232
Selling, General and Administrative Costs		22,203			6,406		28,609
Gain on Debt Extinguishment		(16,833	)		—		(16,833	)
Interest Expense, net		25,984			4,409		30,393
Total Costs and Expenses		368,595			109,585		478,180
(Loss) Earnings Before Income Tax		(35,147	)		10,784		(24,363	)
Income Tax Benefit		(5,775	)		—		(5,775	)
Net (Loss) Income		(29,372	)		10,784		(18,588	)
Less: Net Loss Attributable to Noncontrolling Interest		(2,972	)		—		(2,972	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(26,400	)	$	10,784	$	(15,616	)

Income Statement for the Six Months Ended June 30, 2019 (unaudited):

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries			Consolidated
Revenue and Other Income:
Coal Revenue	$	512,342		$	170,781		$	683,123
Terminal Revenue		34,526			—			34,526
Freight Revenue		7,887			2,629			10,516
Miscellaneous Other Income		4,137			21,349			25,486
Gain (Loss) on Sale of Assets		1,277			(5	)		1,272
Total Revenue and Other Income		560,169			194,754			754,923
Costs and Expenses:
Operating and Other Costs		372,184			111,377			483,561
Depreciation, Depletion and Amortization		74,322			22,553			96,875
Freight Expense		7,887			2,629			10,516
Selling, General and Administrative Costs		30,698			7,513			38,211
Loss on Debt Extinguishment		24,643			—			24,643
Interest Expense, net		31,734			2,908			34,642
Total Costs and Expenses		541,468			146,980			688,448
Earnings Before Income Tax		18,701			47,774			66,475
Income Tax Benefit		(2,658	)		—			(2,658	)
Net Income		21,359			47,774			69,133
Less: Net Income Attributable to Noncontrolling Interest		11,418			—			11,418
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	9,941		$	47,774		$	57,715

Note 17 - Related Party Transactions

6 Months Ended

Jun. 30, 2020

NOTE 17—RELATED PARTY TRANSACTIONS:

Transactions with the Company's Former Parent (2017)

Transition Services Agreements

The Company entered into a transition services agreement (“TSA”) 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 TSA, 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 TSA expired in February 2019. The charges associated with these services were not material during the three and six months ended June 30, 2019, and were consistent with expenses that the Company's former parent had historically allocated or incurred with respect to such services.

Former Parent Receivables and Payables

The Company had a receivable from its former parent of $6,791 at December 31, 2019, which was recorded in Other Receivables on the Consolidated Balance Sheets. The balance of this receivable was collected during the six months ended June 30, 2020. This receivable relates to reimbursements per the terms of the separation and distribution agreement.

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), as amended on June 5, 2020 (as amended, the “Affiliated Company Credit Agreement”), 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, as administrative agent (the “Original CCR Credit Facility”), 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 June 5, 2020, the Company amended the Affiliated Company Credit Agreement to provide eight quarters of financial covenant relaxation, effected a 50 basis points increase in the rate at which borrowings under the Affiliated Company Credit Agreement bear interest, and added additional conditions to be met for the covenants relating to general investments, investments in unrestricted subsidiaries, and distributions to equity holders of the Partnership. The Affiliated Company Credit Agreement has a maturity date of December 28, 2024. Interest accrues at a rate ranging from 4.25% to 5.25%, subject to the Partnership's net leverage ratio. For the three months ended June 30, 2020 and 2019, $2,163 and $1,971 of interest was incurred under the Affiliated Company Credit Agreement, respectively. For the six months ended June 30, 2020 and 2019, $4,277 and $3,766 of interest was incurred under the Affiliated Company Credit Agreement, 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 June 30, 2020. 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 14, 2020.

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 June 30,*				*For the Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Operating and Other Costs	$	856	$	767	$	1,709	$	1,530
Selling, General and Administrative Costs		1,864		1,974		4,657		5,030
Total Services from CONSOL Energy	$	2,720	$	2,741	$	6,366	$	6,560

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 June 30, 2020 and December 31, 2019, CCR had a net payable to the Company in the amount of $4,731 and $1,419, 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 18 - Stock, Unit and Debt Repurchases). 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. None of the Partnership's common units were purchased under this program during the three and six months ended June 30, 2020. During the three and six months ended June 30, 2019, 6,884 of the Partnership's common units were purchased under this program at an average price of $17.35 per unit.

Note 18 - Stock, Unit and Debt Repurchases

6 Months Ended

Jun. 30, 2020

Stockholders' Equity Note Disclosure [Text Block]

NOTE 18—STOCK, UNIT AND DEBT REPURCHASES:

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 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. In May 2020, CONSOL Energy's Board of Directors approved an expansion of the program in the amount of $70 million, bringing the aggregate limit of the Company's stock, unit and debt repurchase program to $270 million. The Company's Board of Directors also approved extending the termination date of the program from June 30, 2020 to June 30, 2022.

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 six months ended June 30, 2020 and 2019, the Company repurchased approximately $43,176 and $19,320 of its 11.00% Senior Secured Second Lien Notes due 2025, respectively. No common shares were repurchased and no common Partnership units were purchased under this program during the six months ended June 30, 2020. During the six months ended June 30, 2019, the Company repurchased and retired 351,443 shares of the Company's common stock at an average price of $27.18 per share, and 6,884 of the Partnership's common units were purchased at an average price of $17.35 per unit.

Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation

The Consolidated Balance Sheet at December 31, 2019 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, 2019.

Consolidation, Policy [Policy Text Block]

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.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04 - Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The amendments in this Update provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. In response to concerns about structural risks of interbank offered rates (IBORs), and, particularly, the risk of cessation of the London Interbank Offered Rate (LIBOR), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. This Update also provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments in this Update apply only to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. An entity may elect to apply the amendments for contract modifications by Topic or Industry Subtopic as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Once elected for a Topic or an Industry Subtopic, the amendments in this Update must be applied prospectively for all eligible contract modifications for that Topic or Industry Subtopic. Management has elected to apply this Update subsequent to March 12, 2020. Management is currently evaluating the impact of this guidance, but does not expect this update to have a material impact on the Company's financial statements.

In January 2020, the FASB issued ASU 2020-01 - Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815). The amendments in this Update clarify certain interactions between the guidance to account for certain equity securities under Topic 321, the guidance to account for investments under the equity method of accounting in Topic 323, and the guidance in Topic 815, which could change how an entity accounts for an equity security under the measurement alternative or a forward contract or purchased option to purchase securities that, upon settlement of the forward contract or exercise of the purchased option, would be accounted for under the equity method of accounting or the fair value option in accordance with Topic 825, Financial Instruments. These amendments improve current GAAP by reducing diversity in practice and increasing comparability of the accounting for these interactions. The amendments in this Update are effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. Management does not expect this update to have a material impact on the Company's financial statements.

In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740) to reduce the complexity of accounting for income taxes while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in Update 2019-12 will remove the following exceptions: (1) the exception to the incremental approach for intra-period tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) the exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. The amendments in Update 2019-12 will also simplify the accounting for income taxes in the areas of franchise tax, step up in the tax basis of goodwill associated with a business combination, allocation of current and deferred tax expense to a legal entity that is not subject to tax in its separate financial statements, and presentation of the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The Update adds minor codification improvements for income taxes related to employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. These changes will be effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. 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 presentation of the Company’s financial statements.

Earnings Per Share, Policy [Policy Text Block]

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 Six Months Ended*
	*June 30,*				*June 30,*
	*2020*		*2019*		*2020*		*2019*
Anti-Dilutive Restricted Stock Units		1,516,956		168,460		1,259,588		6,860
Anti-Dilutive Performance Share Units		29,062		41,675		29,061		41,675
		1,546,018		210,135		1,288,649		48,535

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

	*For the Three Months Ended*					*For the Six Months Ended*
Dollars in thousands, except per share data	*June 30,*					*June 30,*
	*2020*			*2019*		*2020*			*2019*
Numerator:
Net (Loss) Income	$	(21,063	)	$	48,830	$	(18,588	)	$	69,133
Less: Net (Loss) Income Attributable to Noncontrolling Interest		(3,080	)		5,550		(2,972	)		11,418
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(17,983	)	$	43,280	$	(15,616	)	$	57,715

Denominator:
Weighted-average shares of common stock outstanding		26,031,103			27,498,021		26,009,129			27,514,349
Effect of dilutive shares*		—			284,259		—			270,454
Weighted-average diluted shares of common stock outstanding		26,031,103			27,782,280		26,009,129			27,784,803

(Loss) Earnings per Share:
Basic	$	(0.69	)	$	1.57	$	(0.60	)	$	2.10
Dilutive	$	(0.69	)	$	1.56	$	(0.60	)	$	2.08

*During periods in which the Company incurs a net loss, diluted weighted average shares outstanding are equal to basic weighted average shares outstanding because the effect of all equity awards is anti-dilutive.

As of June 30, 2020, CONSOL Energy has 500,000 shares of preferred stock, none of which are issued or outstanding.

Note 1 - Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*For the Three Months Ended*				*For the Six Months Ended*
	*June 30,*				*June 30,*
	*2020*		*2019*		*2020*		*2019*
Anti-Dilutive Restricted Stock Units		1,516,956		168,460		1,259,588		6,860
Anti-Dilutive Performance Share Units		29,062		41,675		29,061		41,675
		1,546,018		210,135		1,288,649		48,535

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*For the Three Months Ended*					*For the Six Months Ended*
Dollars in thousands, except per share data	*June 30,*					*June 30,*
	*2020*			*2019*		*2020*			*2019*
Numerator:
Net (Loss) Income	$	(21,063	)	$	48,830	$	(18,588	)	$	69,133
Less: Net (Loss) Income Attributable to Noncontrolling Interest		(3,080	)		5,550		(2,972	)		11,418
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(17,983	)	$	43,280	$	(15,616	)	$	57,715

Denominator:
Weighted-average shares of common stock outstanding		26,031,103			27,498,021		26,009,129			27,514,349
Effect of dilutive shares*		—			284,259		—			270,454
Weighted-average diluted shares of common stock outstanding		26,031,103			27,782,280		26,009,129			27,784,803

(Loss) Earnings per Share:
Basic	$	(0.69	)	$	1.57	$	(0.60	)	$	2.10
Dilutive	$	(0.69	)	$	1.56	$	(0.60	)	$	2.08

Note 2 - Revenue (Tables)

6 Months Ended

Jun. 30, 2020

Disaggregation of Revenue [Table Text Block]

	*Three Months Ended*				*Six Months Ended*
	*June 30, 2020*		*June 30, 2019*		*June 30, 2020*		*June 30, 2019*
Coal Revenue	$	102,313	$	350,620	$	357,765	$	683,123
Terminal Revenue		15,898		16,708		32,399		34,526
Freight Revenue		3,085		3,854		6,232		10,516
Total Revenue from Contracts with Customers	$	121,296	$	371,182	$	396,396	$	728,165

Note 3 - Miscellaneous Other Income (Tables)

6 Months Ended

Jun. 30, 2020

Interest and Other Income [Table Text Block]

	*For the Three Months Ended June 30,*				*For the Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Contract Buyout	$	30,144	$	1,342	$	40,969	$	2,390
Royalty Income - Non-Operated Coal		2,893		5,677		7,397		11,887
Property Easements and Option Income		413		450		476		1,429
Rental Income		325		681		822		1,298
Interest Income		122		757		366		1,644
Purchased Coal Sales		—		2,730		—		5,916
Other		39		557		76		922
Miscellaneous Other Income	$	33,936	$	12,194	$	50,106	$	25,486

Note 4 - Components of Pension and Other Post-employment Benefit (OPEB) Plans Net Periodic Benefit Costs (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

	*Pension Benefits*												*Other Post-Employment Benefits*
	*Three Months Ended*						*Six Months Ended*						*Three Months Ended*						*Six Months Ended*
	*June 30,*						*June 30,*						*June 30,*						*June 30,*
	*2020*			*2019*			*2020*			*2019*			*2020*			*2019*			*2020*			*2019*
Service Cost	$	295		$	987		$	591		$	1,975		$	—		$	—		$	—		$	—
Interest Cost		5,044			6,275			10,088			12,551			3,199			4,580			6,398			9,160
Expected Return on Plan Assets		(10,455	)		(10,114	)		(20,910	)		(20,229	)		—			—			—			—
Amortization of Prior Service Credits		—			(92	)		—			(183	)		(602	)		(601	)		(1,203	)		(1,203	)
Amortization of Actuarial Loss		1,731			1,490			3,461			2,979			2,320			2,315			4,639			4,631
Net Periodic Benefit (Credit) Cost	$	(3,385	)	$	(1,454	)	$	(6,770	)	$	(2,907	)	$	4,917		$	6,294		$	9,834		$	12,588

Note 5 - Components of Coal Workers' Pneumoniosis (CWP) and Workers' Compensation Net Periodic Benefit Costs (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Changes in Accumulated Postemployment Benefit Obligations [Table Text Block]

	*CWP*								*Workers' Compensation*
	*Three Months Ended*				*Six Months Ended*				*Three Months Ended*						*Six Months Ended*
	*June 30,*				*June 30,*				*June 30,*						*June 30,*
	*2020*		*2019*		*2020*		*2019*		*2020*			*2019*			*2020*			*2019*
Service Cost	$	1,151	$	948	$	2,302	$	1,896	$	1,569		$	1,421		$	3,138		$	2,842
Interest Cost		1,552		1,750		3,103		3,500		461			646			922			1,293
Amortization of Actuarial Loss (Gain)		1,401		254		2,802		508		(122	)		(193	)		(244	)		(387	)
State Administrative Fees and Insurance Bond Premiums		—		—		—		—		461			574			1,082			1,161
Net Periodic Benefit Cost	$	4,104	$	2,952	$	8,207	$	5,904	$	2,369		$	2,448		$	4,898		$	4,909

Note 7 - Credit Losses (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

	January 1, 2020
	As Reported Under ASC 326		Pre-ASC 326 Adoption		Impact of ASC 326 Adoption

Trade Receivables	$	3,051	$	2,100	$	951
Other Receivables		3,372		711		2,661
Other Assets		795		—		795
Allowance for Credit Losses on Receivables	$	7,218	$	2,811	$	4,407

Accounts Receivable, Allowance for Credit Loss [Table Text Block]

	*Trade Receivables*		*Other Receivables*		*Other Assets*

Beginning Balance, January 1, 2020	$	2,100	$	711	$	—
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings		951		2,661		795
Provision for expected credit losses		1,823		1,460		(186	)
Ending Balance, June 30, 2020	$	4,874	$	4,832	$	609

Note 8 - Inventories (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Inventory, Current [Table Text Block]

	*June 30,*		*December 31,*
	*2020*		*2019*
Coal	$	6,970	$	2,484
Supplies		54,071		51,647
Total Inventories	$	61,041	$	54,131

Note 10 - Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2020

Property, Plant and Equipment [Table Text Block]

	*June 30,*		*December 31,*
	*2020*		*2019*
Plant and Equipment	$	3,072,238	$	3,028,514
Coal Properties and Surface Lands		873,809		872,909
Airshafts		447,417		437,003
Mine Development		343,261		342,706
Advance Mining Royalties		327,217		327,048
Total Property, Plant and Equipment		5,063,942		5,008,180
Less: Accumulated Depreciation, Depletion and Amortization		2,996,331		2,916,015
Total Property, Plant and Equipment, Net	$	2,067,611	$	2,092,165

Note 11 - Other Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Accrued Liabilities [Table Text Block]

	*June 30,*		*December 31,*
	*2020*		*2019*
Subsidence Liability	$	90,849	$	90,645
Accrued Payroll and Benefits		19,142		21,102
Accrued Equipment Obligations		6,550		—
Accrued Interest		5,737		6,281
Other		22,340		21,034
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions		30,884		31,833
Asset Retirement Obligations		22,057		21,741
Operating Lease Liability		19,790		19,479
Pneumoconiosis Benefits		12,172		12,331
Workers' Compensation		11,005		11,323
Total Other Accrued Liabilities	$	240,526	$	235,769

Note 12 - Long-term Debt (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Long-term Debt Instruments [Table Text Block]

	*June 30,*		*December 31,*
	*2020*		*2019*
Debt:
Term Loan B due in September 2024 (Principal of $271,563 and $272,938 less Unamortized Discount of $1,062 and $1,187, 4.68% and 6.30% Weighted Average Interest Rate, respectively)	$	270,501	$	271,751
11.00% Senior Secured Second Lien Notes due November 2025		178,452		221,628
MEDCO Revenue Bonds in Series due September 2025 at 5.75%		102,865		102,865
Term Loan A due in March 2023 (5.50% and 5.55% Weighted Average Interest Rate, respectively)		78,750		88,750
Other Asset-Backed Financing Arrangements		20,092		9,289
Advance Royalty Commitments (10.78% Weighted Average Interest Rate)		1,895		1,895
Less: Unamortized Debt Issuance Costs		11,478		10,323
		641,077		685,855
Less: Amounts Due in One Year*		45,717		32,053
Long-Term Debt	$	595,360	$	653,802

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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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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Note 13 - Commitments and Contingent Liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Guarantor Obligations [Table Text Block]

	*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	$	68,346	$	50,925	$	17,421	$	—	$	—
Environmental		398		398		—		—		—
Other		40,682		38,578		2,104		—		—
Total Letters of Credit		109,426		89,901		19,525		—		—
Surety Bonds:
Employee-Related		87,424		87,424		—		—		—
Environmental		535,155		531,461		3,694		—		—
Other		4,131		3,488		643		—		—
Total Surety Bonds		626,710		622,373		4,337		—		—
Guarantees:
Other		12,104		6,733		4,691		398		282
Total Guarantees		12,104		6,733		4,691		398		282
Total Commitments	$	748,240	$	719,007	$	28,553	$	398	$	282

Note 14 - Fair Value Of Financial instruments (Tables)

6 Months Ended

Jun. 30, 2020

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	*Fair Value Measurements at*								*Fair Value Measurements at*
	*June 30, 2020*								*December 31, 2019*
Description	*Level 1*		*Level 2*			*Level 3*			*Level 1*		*Level 2*			*Level 3*
Lease Guarantees	$	—	$	—		$	(378	)	$	—	$	—		$	(482	)
Derivatives ⁽¹⁾	$	—	$	(3,877	)	$	—		$	—	$	(154	)	$	—

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]

	*June 30, 2020*				*December 31, 2019*
	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Amount*		*Value*		*Amount*		*Value*
Long-Term Debt	$	652,555	$	452,983	$	696,178	$	642,018

Note 15 - Segment Information (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	102,026		$	287		$	—	$	102,313		(A)
Terminal Revenue		—			15,898			—		15,898
Freight Revenue		3,085			—			—		3,085
Total Revenue and Freight	$	105,111		$	16,185		$	—	$	121,296
Loss Before Income Tax	$	(21,823	)	$	(6,923	)	$	—	$	(28,746	)
Segment Assets	$	1,889,557		$	676,575		$	—	$	2,566,132
Depreciation, Depletion and Amortization	$	46,793		$	(638	)	$	—	$	46,155
Capital Expenditures	$	16,262		$	3,007		$	—	$	19,269

	*PAMC*		*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	350,620	$	—		$	—	$	350,620	(A)
Terminal Revenue		—		16,708			—		16,708
Freight Revenue		3,854		—			—		3,854
Total Revenue and Freight	$	354,474	$	16,708		$	—	$	371,182
Earnings (Loss) Before Income Tax	$	60,786	$	(13,764	)	$	—	$	47,022
Segment Assets	$	1,973,627	$	791,844		$	—	$	2,765,471
Depreciation, Depletion and Amortization	$	45,427	$	724		$	—	$	46,151
Capital Expenditures	$	39,813	$	8,970		$	—	$	48,783

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	357,478		$	287		$	—	$	357,765		(A)
Terminal Revenue		—			32,399			—		32,399
Freight Revenue		6,232			—			—		6,232
Total Revenue and Freight	$	363,710		$	32,686		$	—	$	396,396
Loss Before Income Tax	$	(10,949	)	$	(13,414	)	$	—	$	(24,363	)
Segment Assets	$	1,889,557		$	676,575		$	—	$	2,566,132
Depreciation, Depletion and Amortization	$	95,210		$	5,888		$	—	$	101,098
Capital Expenditures	$	36,954		$	9,493		$	—	$	46,447

	*PAMC*		*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	683,123	$	—		$	—	$	683,123	(A)
Terminal Revenue		—		34,526			—		34,526
Freight Revenue		10,516		—			—		10,516
Total Revenue and Freight	$	693,639	$	34,526		$	—	$	728,165
Earnings (Loss) Before Income Tax	$	125,484	$	(59,009	)	$	—	$	66,475
Segment Assets	$	1,973,627	$	791,844		$	—	$	2,765,471
Depreciation, Depletion and Amortization	$	90,295	$	6,580		$	—	$	96,875
Capital Expenditures	$	72,185	$	10,769		$	—	$	82,954

Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Customer B	$	30,032	$	139,811	$	134,386	$	262,930
Customer C	$	14,060	$	53,511	$	49,743	$	95,377
Customer A		*	$	68,370	$	48,829	$	130,241

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	*June 30,*
	*2020*		*2019*
Segment Assets for Total Reportable Business Segments	$	1,889,557	$	1,973,627
Segment Assets for All Other Business Segments		521,843		516,108
Items Excluded from Segment Assets:
Cash and Other Investments		45,834		183,899
Deferred Tax Assets		108,898		91,837
Total Consolidated Assets	$	2,566,132	$	2,765,471

Note 16 - Additional Information With Respect to Unrestricted Subsidiaries (Tables)

6 Months Ended

Jun. 30, 2020

Condensed Income Statement [Table Text Block]

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	76,806		$	25,507	$	102,313
Terminal Revenue		15,898			—		15,898
Freight Revenue		2,314			771		3,085
Miscellaneous Other Income		16,802			17,134		33,936
Gain on Sale of Assets		7,329			—		7,329
Total Revenue and Other Income		119,149			43,412		162,561
Costs and Expenses:
Operating and Other Costs		91,325			25,081		116,406
Depreciation, Depletion and Amortization		34,635			11,520		46,155
Freight Expense		2,314			771		3,085
Selling, General and Administrative Costs		8,579			2,360		10,939
Interest Expense, net		12,468			2,254		14,722
Total Costs and Expenses		149,321			41,986		191,307
(Loss) Earnings Before Income Tax		(30,172	)		1,426		(28,746	)
Income Tax Benefit		(7,683	)		—		(7,683	)
Net (Loss) Income		(22,489	)		1,426		(21,063	)
Less: Net Loss Attributable to Noncontrolling Interest		(3,080	)		—		(3,080	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(19,409	)	$	1,426	$	(17,983	)

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	262,965		$	87,655		$	350,620
Terminal Revenue		16,708			—			16,708
Freight Revenue		2,890			964			3,854
Miscellaneous Other Income		(7,844	)		20,038			12,194
Gain (Loss) on Sale of Assets		943			(10	)		933
Total Revenue and Other Income		275,662			108,647			384,309
Costs and Expenses:
Operating and Other Costs		194,580			58,868			253,448
Depreciation, Depletion and Amortization		34,815			11,336			46,151
Freight Expense		2,890			964			3,854
Selling, General and Administrative Costs		13,335			2,953			16,288
Loss on Debt Extinguishment		1,500			—			1,500
Interest Expense, net		14,489			1,557			16,046
Total Costs and Expenses		261,609			75,678			337,287
Earnings Before Income Tax		14,053			32,969			47,022
Income Tax Benefit		(1,808	)		—			(1,808	)
Net Income		15,861			32,969			48,830
Less: Net Income Attributable to Noncontrolling Interest		5,550			—			5,550
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	10,311		$	32,969		$	43,280

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries		Consolidated
Revenue and Other Income:
Coal Revenue	$	268,395		$	89,370	$	357,765
Terminal Revenue		32,399			—		32,399
Freight Revenue		4,674			1,558		6,232
Miscellaneous Other Income		20,665			29,441		50,106
Gain on Sale of Assets		7,315			—		7,315
Total Revenue and Other Income		333,448			120,369		453,817
Costs and Expenses:
Operating and Other Costs		254,917			73,764		328,681
Depreciation, Depletion and Amortization		77,650			23,448		101,098
Freight Expense		4,674			1,558		6,232
Selling, General and Administrative Costs		22,203			6,406		28,609
Gain on Debt Extinguishment		(16,833	)		—		(16,833	)
Interest Expense, net		25,984			4,409		30,393
Total Costs and Expenses		368,595			109,585		478,180
(Loss) Earnings Before Income Tax		(35,147	)		10,784		(24,363	)
Income Tax Benefit		(5,775	)		—		(5,775	)
Net (Loss) Income		(29,372	)		10,784		(18,588	)
Less: Net Loss Attributable to Noncontrolling Interest		(2,972	)		—		(2,972	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(26,400	)	$	10,784	$	(15,616	)

	Company and
	Restricted			Unrestricted
	Subsidiaries			Subsidiaries			Consolidated
Revenue and Other Income:
Coal Revenue	$	512,342		$	170,781		$	683,123
Terminal Revenue		34,526			—			34,526
Freight Revenue		7,887			2,629			10,516
Miscellaneous Other Income		4,137			21,349			25,486
Gain (Loss) on Sale of Assets		1,277			(5	)		1,272
Total Revenue and Other Income		560,169			194,754			754,923
Costs and Expenses:
Operating and Other Costs		372,184			111,377			483,561
Depreciation, Depletion and Amortization		74,322			22,553			96,875
Freight Expense		7,887			2,629			10,516
Selling, General and Administrative Costs		30,698			7,513			38,211
Loss on Debt Extinguishment		24,643			—			24,643
Interest Expense, net		31,734			2,908			34,642
Total Costs and Expenses		541,468			146,980			688,448
Earnings Before Income Tax		18,701			47,774			66,475
Income Tax Benefit		(2,658	)		—			(2,658	)
Net Income		21,359			47,774			69,133
Less: Net Income Attributable to Noncontrolling Interest		11,418			—			11,418
Net Income Attributable to CONSOL Energy Inc. Shareholders	$	9,941		$	47,774		$	57,715

Condensed Balance Sheet [Table Text Block]

Balance Sheet at June 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	32,893		$	134	$	33,027
Accounts and Notes Receivable
Trade Receivables, net		—			99,993		99,993
Other Receivables, net		27,089			747		27,836
Inventories		46,919			14,122		61,041
Prepaid Expenses and Other Assets		18,322			2,761		21,083
Total Current Assets		125,223			117,757		242,980
Property, Plant and Equipment:
Property, Plant and Equipment		4,062,898			1,001,044		5,063,942
Less-Accumulated Depreciation, Depletion and Amortization		2,402,098			594,233		2,996,331
Total Property, Plant and Equipment - Net		1,660,800			406,811		2,067,611
Other Assets:
Deferred Income Taxes		108,898			—		108,898
Right of Use Asset - Operating Leases		49,574			13,335		62,909
Other, net		70,488			13,246		83,734
Total Other Assets		228,960			26,581		255,541
TOTAL ASSETS	$	2,014,983		$	551,149	$	2,566,132
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	48,223		$	18,229	$	66,452
Accounts (Recoverable) Payable - Related Parties		(4,731	)		4,731		—
Current Portion of Long-Term Debt		58,162			8,763		66,925
Other Accrued Liabilities		203,744			36,782		240,526
Total Current Liabilities		305,398			68,505		373,903
Long-Term Debt:
Long-Term Debt, Related Party		(158,169	)		158,169		—
Long-Term Debt		595,360			—		595,360
Finance Lease Obligations		17,874			5,666		23,540
Total Long-Term Debt		455,065			163,835		618,900
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		425,493			—		425,493
Pneumoconiosis Benefits		194,666			6,508		201,174
Asset Retirement Obligations		217,618			11,030		228,648
Workers' Compensation		57,378			3,811		61,189
Salary Retirement		38,947			—		38,947
Operating Lease Liability		36,377			9,102		45,479
Other		15,668			856		16,524
Total Deferred Credits and Other Liabilities		986,147			31,307		1,017,454
TOTAL LIABILITIES		1,746,610			263,647		2,010,257
Total CONSOL Energy Inc. Stockholders’ Equity		139,679			287,502		427,181
Noncontrolling Interest		128,694			—		128,694
TOTAL LIABILITIES AND EQUITY	$	2,014,983		$	551,149	$	2,566,132

Balance Sheet at December 31, 2019:

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	79,717		$	576	$	80,293
Accounts and Notes Receivable
Trade Receivables, net		—			131,688		131,688
Other Receivables, net		39,412			1,572		40,984
Inventories		41,478			12,653		54,131
Prepaid Expenses and Other Assets		25,181			5,752		30,933
Total Current Assets		185,788			152,241		338,029
Property, Plant and Equipment:
Property, Plant and Equipment		4,023,282			984,898		5,008,180
Less-Accumulated Depreciation, Depletion and Amortization		2,344,777			571,238		2,916,015
Total Property, Plant and Equipment - Net		1,678,505			413,660		2,092,165
Other Assets:
Deferred Income Taxes		103,505			—		103,505
Right of Use Asset - Operating Leases		56,937			15,695		72,632
Other, net		74,015			13,456		87,471
Total Other Assets		234,457			29,151		263,608
TOTAL ASSETS	$	2,098,750		$	595,052	$	2,693,802
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	79,140		$	27,083	$	106,223
Accounts (Recoverable) Payable - Related Parties		(1,419	)		1,419		—
Current Portion of Long-Term Debt		45,020			5,252		50,272
Other Accrued Liabilities		196,314			39,455		235,769
Total Current Liabilities		319,055			73,209		392,264
Long-Term Debt:
Long-Term Debt, Related Party		(148,156	)		148,156		—
Long-Term Debt		653,802			—		653,802
Finance Lease Obligations		7,391			1,645		9,036
Total Long-Term Debt		513,037			149,801		662,838
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		432,496			—		432,496
Pneumoconiosis Benefits		196,114			6,028		202,142
Asset Retirement Obligations		239,410			10,801		250,211
Workers' Compensation		57,583			3,611		61,194
Salary Retirement		49,930			—		49,930
Operating Lease Liability		43,906			11,507		55,413
Other		14,134			785		14,919
Total Deferred Credits and Other Liabilities		1,033,573			32,732		1,066,305
TOTAL LIABILITIES		1,865,665			255,742		2,121,407
Total CONSOL Energy Inc. Stockholders’ Equity		95,889			339,310		435,199
Noncontrolling Interest		137,196			—		137,196
TOTAL LIABILITIES AND EQUITY	$	2,098,750		$	595,052	$	2,693,802

Note 17 - Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2020

	*For the Three Months Ended June 30,*				*For the Six Months Ended June 30,*
	*2020*		*2019*		*2020*		*2019*
Operating and Other Costs	$	856	$	767	$	1,709	$	1,530
Selling, General and Administrative Costs		1,864		1,974		4,657		5,030
Total Services from CONSOL Energy	$	2,720	$	2,741	$	6,366	$	6,560

Note 1 - Basis of Presentation (Details Textual)	Jun. 30, 2020 shares
Preferred Stock, Shares Authorized (in shares)	500,000
Preferred Stock, Shares Issued, Total (in shares)	0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0

Note 1 - Basis of Presentation - Schedule of Antidilutive Securities (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive securities excluded from calculation of earnings per share (in shares)	1,546,018	210,135	1,288,649	48,535
Restricted Stock Units (RSUs) [Member]
Antidilutive securities excluded from calculation of earnings per share (in shares)	1,516,956	168,460	1,259,588	6,860
Performance Shares [Member]
Antidilutive securities excluded from calculation of earnings per share (in shares)	29,062	41,675	29,061	41,675

Note 1 - Basis of Presentation - Schedule of Basic and Dilutive Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Net Income (loss)	$ (21,063)	$ 2,475	$ 48,830	$ 20,303	$ (18,588)	$ 69,133
Less: Net (Loss) Income Attributable to Noncontrolling Interest	(3,080)		5,550		(2,972)	11,418
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$ (17,983)		$ 43,280		$ (15,616)	$ 57,715
Weighted-average shares of common stock outstanding (in shares)	26,031,103		27,498,021		26,009,129	27,514,349
Effect of dilutive shares* (in shares)	0		284,259		0	270,454
Weighted-average diluted shares of common stock outstanding (in shares)	26,031,103		27,782,280		26,009,129	27,784,803
Basic (in dollars per share)	$ (0.69)		$ 1.57		$ (0.60)	$ 2.10
Dilutive (in dollars per share)	$ (0.69)		$ 1.56		$ (0.60)	$ 2.08

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Note 2 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Note 2 - Revenue (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Capitalized Contract Cost, Net, Total	$ 0		$ 0		$ 0
Capitalized Contract Cost, Amortization	$ 0	$ 0	0	$ 0
Contract with Customer, Liability, Revenue Recognized			$ 0

Note 2 - Revenue - Revenue (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

$ 121,296

$ 371,182

$ 396,396

$ 728,165

^[1]

102,313

350,620

357,765

683,123

15,898

16,708

32,399

34,526

$ 3,085

$ 3,854

$ 6,232

$ 10,516

[1]	For the three and six months ended June 30, 2020 and 2019, the PAMC segment had revenues from the following customers, each comprising over 10% of the Company’s total sales

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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Note 3 - Miscellaneous Other Income - Miscellaneous Other Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Contract Buyout	$ 30,144	$ 1,342	$ 40,969	$ 2,390
Royalty Income - Non-Operated Coal	2,893	5,677	7,397	11,887
Property Easements and Option Income	413	450	476	1,429
Rental Income	325	681	822	1,298
Interest Income	122	757	366	1,644
Purchased Coal Sales	0	2,730	0	5,916
Other	39	557	76	922
Miscellaneous Other Income	$ 33,936	$ 12,194	$ 50,106	$ 25,486

Note 4 - Components of Pension and Other Post-employment Benefit (OPEB) Plans Net Periodic Benefit Costs - Components of Net Periodic Benefit (Credit) Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Pension Plan [Member]
Service Cost	$ 295	$ 987	$ 591	$ 1,975
Interest Cost	5,044	6,275	10,088	12,551
Expected Return on Plan Assets	(10,455)	(10,114)	(20,910)	(20,229)
Amortization of Prior Service Credits	0	(92)	0	(183)
Amortization of Actuarial Loss	1,731	1,490	3,461	2,979
Net Periodic Benefit (Credit) Cost	(3,385)	(1,454)	(6,770)	(2,907)
Other Postretirement Benefits Plan [Member]
Service Cost	0	0	0	0
Interest Cost	3,199	4,580	6,398	9,160
Expected Return on Plan Assets	0	0	0	0
Amortization of Prior Service Credits	(602)	(601)	(1,203)	(1,203)
Amortization of Actuarial Loss	2,320	2,315	4,639	4,631
Net Periodic Benefit (Credit) Cost	$ 4,917	$ 6,294	$ 9,834	$ 12,588

Note 5 - Components of Coal Worker's Pneumoniosis (CWP) and Workers' Compensation Net Periodic Benefit Costs - Components of Net Period Benefit Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Coal Workers Pneumoconiosis [Member]
Service Cost	$ 1,151	$ 948	$ 2,302	$ 1,896
Interest Cost	1,552	1,750	3,103	3,500
Amortization of Actuarial Loss	1,401	254	2,802	508
State Administrative Fees and Insurance Bond Premiums	0	0	0	0
Net Periodic Benefit (Credit) Cost	4,104	2,952	8,207	5,904
Workers Compensation [Member]
Service Cost	1,569	1,421	3,138	2,842
Interest Cost	461	646	922	1,293
Amortization of Actuarial Loss	(122)	(193)	(244)	(387)
State Administrative Fees and Insurance Bond Premiums	461	574	1,082	1,161
Net Periodic Benefit (Credit) Cost	$ 2,369	$ 2,448	$ 4,898	$ 4,909

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Effective Income Tax Rate Reconciliation, Percent, Total	29.90%	3.90%	27.00%	4.00%
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Percent, Total	37.90%		36.50%	(3.40%)
Effective Income Tax Rate Reconciliation, Tax Expense (Benefit), Share-based Payment Arrangement, Amount			$ 902
Effective Income Tax Rate Reconciliation, CARES Act, Amount			$ 1,139
Effective Income Tax Rate Reconciliation, Tax Expense (Benefit), Share-based Payment Arrangement, Percent				(0.60%)

Note 7 - Credit Losses (Details Textual) - USD ($) $ in Thousands	Jan. 01, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance		$ 555,875	$ 571,090	$ 572,395	$ 610,243	$ 571,522	$ 551,611
Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance		$ 240,989	$ 258,972	$ 259,903	$ 237,369	$ 196,583	$ 182,148
Retained Earnings [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance	$ 3,298
Income Tax Effects Allocated Directly to Equity, Cumulative Effect of Change in Accounting Principle	$ 1,109

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 7 - Credit Losses - Impact of ASC 326 (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Allowance for Credit Losses on Receivables	$ 609	$ 2,811	$ 0
Trade Accounts Receivable [Member]
Allowance for Credit Losses on Receivables	4,874	2,100	2,100
Other Receivables [Member]
Allowance for Credit Losses on Receivables	$ 4,832	711	$ 711
Other Assets [Member]
Allowance for Credit Losses on Receivables		0
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Allowance for Credit Losses on Receivables		7,218
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Trade Accounts Receivable [Member]
Allowance for Credit Losses on Receivables		3,051
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Other Receivables [Member]
Allowance for Credit Losses on Receivables		3,372
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Other Assets [Member]
Allowance for Credit Losses on Receivables		795
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Credit Losses on Receivables		4,407
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Trade Accounts Receivable [Member]
Allowance for Credit Losses on Receivables		951
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Other Receivables [Member]
Allowance for Credit Losses on Receivables		2,661
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Other Assets [Member]
Allowance for Credit Losses on Receivables		$ 795

Note 7 - Credit Losses - Impact of ASC 326 - Allowance for Credit Losses by Portfolio (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020 USD ($)
Beginning Balance	$ 0
Provision for expected credit losses	(186)
Beginning Balance	609
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning Balance	795
Trade Accounts Receivable [Member]
Beginning Balance	2,100
Provision for expected credit losses	1,823
Beginning Balance	4,874
Trade Accounts Receivable [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning Balance	951
Other Receivables [Member]
Beginning Balance	711
Provision for expected credit losses	1,460
Beginning Balance	4,832
Other Receivables [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning Balance	$ 2,661

Note 8 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Coal	$ 6,970	$ 2,484
Supplies	54,071	51,647
Total Inventories	$ 61,041	$ 54,131

Note 9 - Accounts Receivable Securitization (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Payments of Financing Costs, Total			$ 9,002	$ 20,169
Line of Credit [Member] \| Accounts Receivable Securitization Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 100,000		$ 100,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.60%
Accounts Receivable Eligible for Securitization	22,923		$ 22,923		$ 41,282
Line of Credit Facility, Fair Value of Amount Outstanding	0		0		0
Letters of Credit Outstanding, Amount	21,772		21,772		41,211
Line of Credit Facility, Remaining Borrowing Capacity	1,151		1,151		$ 71
Payments of Financing Costs, Total	$ 292	$ 370	$ 633	$ 751
Line of Credit [Member] \| Accounts Receivable Securitization Facility [Member] \| Minimum [Member]
Line of Credit Facility, Commitment Fee Percentage			2.00%
Line of Credit [Member] \| Accounts Receivable Securitization Facility [Member] \| Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage			2.50%

Note 10 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Finance Lease, Right-of-Use Asset, before Accumulated Amortization	$ 81,571		$ 81,571		$ 52,729
Finance Lease, Right-of-Use Asset, Accumulated Amortization	43,375		43,375		$ 31,373
Finance Lease, Right-of-Use Asset, Amortization	$ 5,538	$ 3,920	$ 10,502	$ 7,834

Note 10 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Total Property, Plant and Equipment	$ 5,063,942	$ 5,008,180
Less: Accumulated Depreciation, Depletion and Amortization	2,996,331	2,916,015
Total Property, Plant and Equipment, Net	2,067,611	2,092,165
Coal and Other Plant and Equipment [Member]
Total Property, Plant and Equipment	3,072,238	3,028,514
Mining Properties and Mineral Rights [Member]
Total Property, Plant and Equipment	873,809	872,909
Airshafts [Member]
Total Property, Plant and Equipment	447,417	437,003
Mine Development [Member]
Total Property, Plant and Equipment	343,261	342,706
Coal Advance Mining Royalties [Member]
Total Property, Plant and Equipment	$ 327,217	$ 327,048

Note 11 - Other Accrued Liabilities - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Subsidence Liability	$ 90,849	$ 90,645
Accrued Payroll and Benefits	19,142	21,102
Accrued Equipment Obligations	6,550	0
Accrued Interest	5,737	6,281
Other	22,340	21,034
Postretirement Benefits Other than Pensions	30,884	31,833
Asset Retirement Obligations	22,057	21,741
Operating Lease Liability	19,790	19,479
Pneumoconiosis Benefits	12,172	12,331
Workers' Compensation	11,005	11,323
Total Other Accrued Liabilities	$ 240,526	$ 235,769

Note 12 - Long-term Debt (Details Textual) $ in Thousands		3 Months Ended			6 Months Ended
Note 12 - Long-term Debt (Details Textual) $ in Thousands	Mar. 28, 2019 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jul. 31, 2018	Dec. 31, 2017	Nov. 30, 2017 USD ($)
Finance Lease, Liability, Current		$ 21,208			$ 21,208							$ 18,219
Gain (Loss) on Extinguishment of Debt, Total		(0)		$ (1,500)	16,833	$ (24,643)
Derivative Liability, Current		3,877			3,877							154
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax, Total		(12)	$ (2,773)	(264)	(2,785)	(264)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax		(4)	$ (933)	$ (84)	(937)	(84)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax					430
Derivative, Notional Amount		150,000			150,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred					2,050
Revolving Credit Facility [Member]
Long-term Line of Credit, Total		$ 0			0
Loans Payable [Member] \| The TLA Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity															$ 100,000
Loans Payable [Member] \| The TLB Facility [Member]
Repayments of Lines of Credit					$ 110,000
Loans Payable [Member] \| The TLB Facility [Member] \| Forecast [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Amount							$ 50,000				$ 150,000
Loans Payable [Member] \| The TLB Facility [Member] \| Maximum [Member]
Debt Instrument, Repayment, Percent of Excess Cash Flow					75.00%
Loans Payable [Member] \| The TLB Facility [Member] \| Minimum [Member]
Debt Instrument, Repayment, Percent of Excess Cash Flow					0.00%
Loans Payable [Member] \| Senior Secured Second Lien Notes due 2025 [Member]
Debt Instrument, Covenant, Net Leverage Ratio, Maximum		2.00			2.00
Loans Payable [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity															300,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Fair Value of Amount Outstanding												0
Letters of Credit Outstanding, Amount		$ 87,654			$ 87,654
Line of Credit Facility, Remaining Borrowing Capacity		$ 312,346			312,346
Loans Payable [Member] \| Revolving Credit Facility [Member] \| Senior Secured Second Lien Notes due 2025 [Member]
Debt Instrument, Covenant, Maximum Additional Borrowings					0
Loans Payable [Member] \| Revolving Credit Facility [Member] \| Senior Secured Second Lien Notes due 2025 [Member] \| Maximum [Member]
Debt Instrument, Covenant, Maximum Amount of Letters of Credit					$ 200,000
Line of Credit [Member] \| The TLB Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity															400,000
Line of Credit [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 400,000														$ 300,000
Letters of Credit Outstanding, Amount												69,588
Line of Credit Facility, Remaining Borrowing Capacity												$ 330,412
Line of Credit [Member] \| Revolving Credit Facility and TLA Facility [Member[
Debt Instrument, Covenant, Net Leverage Ratio, Maximum		3.75			3.75
Debt Instrument, Maximum First Lien Gross Leverage Ratio		1.97			1.97
Debt Instrument, Maximum Net Leverage Ratio		3.19			3.19
Debt Instrument, Minimum Fixed Charge Coverage Ratio		1.15			1.15
Line of Credit [Member] \| Revolving Credit Facility and TLA Facility [Member[ \| Forecast [Member]
Debt Instrument, Covenant, Net Leverage Ratio, Maximum								2.75	3.25	3.50
Debt Instrument, Covenant, Fixed Charge Coverage Ratio, Minimum								1.10	1.05	1.00
Line of Credit [Member] \| Revolving Credit Facility and TLA Facility [Member[ \| Maximum [Member]
Debt Instrument, Covenant, First Lien Gross Leverage Ratio		2.50			2.50
Line of Credit [Member] \| Revolving Credit Facility and TLA Facility [Member[ \| Maximum [Member] \| Forecast [Member]
Debt Instrument, Covenant, First Lien Gross Leverage Ratio								1.75	2.00	2.25
Senior Notes [Member] \| Senior Secured Second Lien Notes due 2025 [Member]
Repayments of Lines of Credit						$ 110,000
Debt Instrument, Interest Rate, Stated Percentage		11.00%		11.00%	11.00%	11.00%							11.00%	11.00%	11.00%
Debt Instrument, Repurchased Face Amount		$ 43,176		$ 19,320	$ 43,176	$ 19,320
Gain (Loss) on Extinguishment of Debt, Total				$ 1,500	16,833	$ 24,643
Debt Instrument, Collateral Amount		$ 20,092			$ 20,092
Debt, Weighted Average Interest Rate		11.00%			11.00%							11.00%
Secured Debt [Member] \| Other Asset Backed Financing Matures in December 2020 [Member]
Debt Instrument, Collateral Amount		$ 16,924			$ 16,924
Secured Debt [Member] \| Other Asset Backed Financing Matures in September 2024 [Member]
Debt Instrument, Collateral Amount		$ 3,168			$ 3,168
Secured Debt [Member] \| Other Asset Backed Financing [Member]
Debt, Weighted Average Interest Rate		4.29%			4.29%							5.07%

Note 12 - Long-term Debt - Long-term Debt (Details) - USD ($)
$ in Thousands

Jun. 30, 2020

Dec. 31, 2019

Less: Amounts Due in One Year*

$ 641,077

$ 685,855

Unamortized discount

11,478

10,323

^[1]

45,717

32,053

Long-Term Debt

595,360

653,802

MEDCO Revenue Bonds in Series Due September 2025 at 5.75% [Member]

Term Loan A Facility [Member]

102,865

Other Asset Backed Financing [Member]

78,750

88,750

Advance Royalty Commitments [Member]

20,092

9,289

Loans Payable [Member] | Term Loan B Facility [Member]

1,895

Senior Notes [Member] | Senior Secured Second Lien Notes due 2025 [Member]

270,501

271,751

Unamortized discount

1,062

1,187

$ 178,452

$ 221,628

[1]	Excludes current portion of Finance Lease Obligations of $21,208 and $18,219 at June 30, 2020 and December 31, 2019, respectively.

Note 12 - Long-term Debt - Long-term Debt (Details) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Principal Amount	$ 652,555	$ 696,178
Unamortized discount	$ 11,478	$ 10,323
MEDCO Revenue Bonds in Series Due September 2025 at 5.75% [Member]
Debt, Weighted Average Interest Rate	5.75%	5.75%
Term Loan A Facility [Member]
Debt, Weighted Average Interest Rate	5.50%	5.55%
Advance Royalty Commitments [Member]
Debt, Weighted Average Interest Rate	10.78%	10.78%
Loans Payable [Member] \| Term Loan B Facility [Member]
Principal Amount	$ 271,563	$ 272,938
Unamortized discount	$ 1,062	$ 1,187
Debt, Weighted Average Interest Rate	4.68%	6.30%
Senior Notes [Member] \| Senior Secured Second Lien Notes due 2025 [Member]
Debt, Weighted Average Interest Rate	11.00%	11.00%

Note 13 - Commitments and Contingent Liabilities (Details Textual) $ in Thousands	Jun. 30, 2020 USD ($)	Dec. 31, 2019 USD ($)
Number of Mines Sold	5
Guarantees, Maximum Exposure	$ 18,000	$ 20,000
Guarantees, Fair Value Disclosure	378	$ 482
Minimum [Member]
Servicing Liability, Estimated Annual Costs	10,000
Maximum [Member]
Servicing Liability, Estimated Annual Costs	$ 20,000

Note 13 - Commitments and Contingent Liabilities - Material Adverse Effect on Company's Financial Condition (Details) $ in Thousands	Jun. 30, 2020 USD ($)
Total Amounts Committed	$ 748,240
Less Than 1 Year	719,007
1-3 Years	28,553
3-5 Years	398
Beyond 5 years	282
Standby Letters of Credit [Member]
Total Amounts Committed	109,426
Less Than 1 Year	89,901
1-3 Years	19,525
3-5 Years	0
Beyond 5 years	0
Standby Letters of Credit [Member] \| Employee Related Commitment [Member]
Total Amounts Committed	68,346
Less Than 1 Year	50,925
1-3 Years	17,421
3-5 Years	0
Beyond 5 years	0
Standby Letters of Credit [Member] \| Environmental Commitment [Member]
Total Amounts Committed	398
Less Than 1 Year	398
1-3 Years	0
3-5 Years	0
Beyond 5 years	0
Standby Letters of Credit [Member] \| Other Commitment [Member]
Total Amounts Committed	40,682
Less Than 1 Year	38,578
1-3 Years	2,104
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member]
Total Amounts Committed	626,710
Less Than 1 Year	622,373
1-3 Years	4,337
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Employee Related Commitment [Member]
Total Amounts Committed	87,424
Less Than 1 Year	87,424
1-3 Years	0
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Environmental Commitment [Member]
Total Amounts Committed	535,155
Less Than 1 Year	531,461
1-3 Years	3,694
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Other Commitment [Member]
Total Amounts Committed	4,131
Less Than 1 Year	3,488
1-3 Years	643
3-5 Years	0
Beyond 5 years	0
Other Guarantee Obligations [Member]
Total Amounts Committed	12,104
Less Than 1 Year	6,733
1-3 Years	4,691
3-5 Years	398
Other Guarantee Obligations [Member] \| Other Commitment [Member]
Total Amounts Committed	12,104
Less Than 1 Year	6,733
1-3 Years	4,691
3-5 Years	398
Beyond 5 years	$ 282

Note 14 - Fair Value Of Financial instruments - Financial Instruments Measured at Fair Value (Details) - USD ($)
$ in Thousands

Jun. 30, 2020

Dec. 31, 2019

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]

$ (378)

$ (482)

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]

Derivatives (1)

^[1]

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]

Derivatives (1)

^[1]

(3,877)

(154)

(378)

(482)

Derivatives (1)

^[1]

$ 0

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

Note 14 - Fair Value Of Financial instruments - Schedule of Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Long-Term Debt, Carrying Amount	$ 652,555	$ 696,178
Long-Term Debt, Fair Value	$ 452,983	$ 642,018

Note 15 - Segment Information (Details Textual)	6 Months Ended
Note 15 - Segment Information (Details Textual)	Jun. 30, 2020
Number of Reportable Segments	1

Note 15 - Segment Information - Industry Segment (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Dec. 31, 2019

$ 121,296

$ 371,182

$ 396,396

$ 728,165

(28,746)

47,022

(24,363)

66,475

2,566,132

2,765,471

2,566,132

2,765,471

$ 2,693,802

46,155

46,151

101,098

96,875

19,269

48,783

46,447

82,954

^[1]

102,313

350,620

357,765

683,123

15,898

16,708

32,399

34,526

Intersegment Eliminations [Member]

3,085

3,854

6,232

10,516

Intersegment Eliminations [Member] | Coal Revenue [Member]

Intersegment Eliminations [Member] | Terminal Revenue [Member]

^[1]

Intersegment Eliminations [Member] | Freight Revenue [Member]

Pennsylvania Mining Complex [Member] | Operating Segments [Member]

105,111

354,474

363,710

693,639

(21,823)

60,786

(10,949)

125,484

1,889,557

1,973,627

1,889,557

1,973,627

46,793

45,427

95,210

90,295

Pennsylvania Mining Complex [Member] | Operating Segments [Member] | Coal Revenue [Member]

16,262

39,813

36,954

72,185

Pennsylvania Mining Complex [Member] | Operating Segments [Member] | Terminal Revenue [Member]

^[1]

102,026

350,620

357,478

683,123

Pennsylvania Mining Complex [Member] | Operating Segments [Member] | Freight Revenue [Member]

Other Segments [Member] | Operating Segments [Member]

3,085

3,854

6,232

10,516

16,185

16,708

32,686

34,526

(6,923)

(13,764)

(13,414)

(59,009)

676,575

791,844

676,575

791,844

(638)

724

5,888

6,580

Other Segments [Member] | Operating Segments [Member] | Coal Revenue [Member]

3,007

8,970

9,493

10,769

Other Segments [Member] | Operating Segments [Member] | Terminal Revenue [Member]

^[1]

287

Other Segments [Member] | Operating Segments [Member] | Freight Revenue [Member]

15,898

16,708

32,399

34,526

$ 0

[1]	For the three and six months ended June 30, 2020 and 2019, the PAMC segment had revenues from the following customers, each comprising over 10% of the Company’s total sales

Note 15 - Segment Information - Segment Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue	$ 121,296	$ 371,182	$ 396,396	$ 728,165
Pennsylvania Mining Complex [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer B [Member]
Revenue	30,032	139,811	134,386	262,930
Pennsylvania Mining Complex [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer C [Member]
Revenue	$ 14,060	53,511	49,743	95,377
Pennsylvania Mining Complex [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer A [Member]
Revenue		$ 68,370	$ 48,829	$ 130,241

Note 15 - Segment Information - Total Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Segment Assets	$ 2,566,132	$ 2,693,802	$ 2,765,471
Cash and Other Investments	45,834		183,899
Deferred Tax Assets	108,898	$ 103,505	91,837
Operating Segments [Member] \| Reportable Segments [Member]
Segment Assets	1,889,557		1,973,627
Operating Segments [Member] \| All Other Segment [Member]
Segment Assets	$ 521,843		$ 516,108

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Note 16 - Additional Information With Respect to Unrestricted Subsidiaries - Income Statement (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Mar. 31, 2019

Jun. 30, 2020

Jun. 30, 2019

$ 121,296

$ 371,182

$ 396,396

$ 728,165

Gain (Loss) on Sale of Assets

33,936

12,194

50,106

25,486

7,329

933

7,315

1,272

162,561

384,309

453,817

754,923

116,406

253,448

328,681

483,561

46,155

46,151

101,098

96,875

3,085

3,854

6,232

10,516

10,939

16,288

28,609

38,211

14,722

16,046

30,393

34,642

191,307

337,287

478,180

688,448

(28,746)

47,022

(24,363)

66,475

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(7,683)

(1,808)

(5,775)

(2,658)

Net Income (loss)

(21,063)

$ 2,475

48,830

$ 20,303

(18,588)

69,133

(3,080)

5,550

(2,972)

11,418

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders

(17,983)

43,280

(15,616)

57,715

(Gain) Loss on Debt Extinguishment

(0)

(1,500)

16,833

(24,643)

1,500

(16,833)

24,643

(0)

(1,500)

16,833

(24,643)

1,500

(16,833)

24,643

^[1]

102,313

350,620

357,765

683,123

15,898

16,708

32,399

34,526

Parent Company and Restricted Subsidiaries [Member]

3,085

3,854

6,232

10,516

Gain (Loss) on Sale of Assets

16,802

(7,844)

20,665

4,137

7,329

943

7,315

1,277

119,149

275,662

333,448

560,169

91,325

194,580

254,917

372,184

34,635

34,815

77,650

74,322

2,314

2,890

4,674

7,887

8,579

13,335

22,203

30,698

12,468

14,489

25,984

31,734

149,321

261,609

368,595

541,468

(30,172)

14,053

(35,147)

18,701

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(7,683)

(1,808)

(5,775)

(2,658)

Net Income (loss)

(22,489)

15,861

(29,372)

21,359

(3,080)

5,550

(2,972)

11,418

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders

(19,409)

10,311

(26,400)

9,941

(Gain) Loss on Debt Extinguishment

(1,500)

16,833

24,643

1,500

(16,833)

(24,643)

(1,500)

16,833

24,643

Parent Company and Restricted Subsidiaries [Member] | Coal Revenue [Member]

1,500

(16,833)

(24,643)

Parent Company and Restricted Subsidiaries [Member] | Terminal Revenue [Member]

76,806

262,965

268,395

512,342

Parent Company and Restricted Subsidiaries [Member] | Freight Revenue [Member]

15,898

16,708

32,399

34,526

2,314

2,890

4,674

7,887

Subsidiaries [Member]

Gain (Loss) on Sale of Assets

17,134

20,038

29,441

21,349

(10)

(5)

43,412

108,647

120,369

194,754

25,081

58,868

73,764

111,377

11,520

11,336

23,448

22,553

771

964

1,558

2,629

2,360

2,953

6,406

7,513

2,254

1,557

4,409

2,908

41,986

75,678

109,585

146,980

1,426

32,969

10,784

47,774

Less: Net (Loss) Income Attributable to Noncontrolling Interest

Net Income (loss)

1,426

32,969

10,784

47,774

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders

1,426

32,969

10,784

47,774

(Gain) Loss on Debt Extinguishment

(0)

(0)

Subsidiaries [Member] | Coal Revenue [Member]

Subsidiaries [Member] | Terminal Revenue [Member]

25,507

87,655

89,370

170,781

Subsidiaries [Member] | Freight Revenue [Member]