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

	*CWP*								*Workers' Compensation*
	*Three Months Ended*				*Nine Months Ended*				*Three Months Ended*						*Nine Months Ended*
	*September 30,*				*September 30,*				*September 30,*						*September 30,*
	*2020*		*2019*		*2020*		*2019*		*2020*			*2019*			*2020*			*2019*
Service Cost	$	1,150	$	948	$	3,452	$	2,844	$	1,569		$	1,421		$	4,707		$	4,264
Interest Cost		1,552		1,750		4,655		5,250		461			646			1,383			1,939
Amortization of Actuarial Loss (Gain)		1,401		254		4,203		762		(122	)		(193	)		(366	)		(580	)
State Administrative Fees and Insurance Bond Premiums		—		—		—		—		583			510			1,665			1,671
Net Periodic Benefit Cost	$	4,103	$	2,952	$	12,310	$	8,856	$	2,491		$	2,384		$	7,389		$	7,294

Consolidated Statements of Income (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

$ 214,292

$ 321,444

$ 610,688

$ 1,049,609

21,001

11,188

71,107

36,674

Gain on Sale of Assets

7,926

714

15,241

1,986

243,219

333,346

697,036

1,088,269

Costs and Expenses:

153,031

234,849

481,712

718,410

54,959

54,370

156,057

151,245

12,909

3,599

19,141

14,115

11,117

14,690

39,726

52,901

(1,078)

801

(17,911)

25,444

15,723

15,598

46,116

50,240

246,661

323,907

724,841

1,012,355

(3,442)

9,439

(27,805)

75,914

Less: Net (Loss) Income Attributable to Noncontrolling Interest

5,918

2,415

143

(243)

Net (Loss) Income

(9,360)

7,024

(27,948)

76,157

(2,136)

2,684

(5,108)

14,102

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

$ (7,224)

$ 4,340

$ (22,840)

$ 62,055

(Loss) Earnings per Share:

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

$ (0.28)

$ 0.16

$ (0.88)

$ 2.27

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

$ (0.28)

$ 0.16

$ (0.88)

$ 2.26

^[1]

$ 184,375

$ 301,542

$ 542,140

$ 984,665

17,008

16,303

49,407

50,829

$ 12,909

$ 3,599

$ 19,141

$ 14,115

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

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash and Cash Equivalents	$ 22,284	$ 80,293
Accounts and Notes Receivable
Trade Receivables, net	120,548	131,688
Other Receivables, net	24,748	40,984
Inventories	56,577	54,131
Prepaid Expenses and Other Assets	27,139	30,933
Total Current Assets	251,296	338,029
Property, Plant and Equipment:
Property, Plant and Equipment	5,126,703	5,008,180
Less - Accumulated Depreciation, Depletion and Amortization	3,043,463	2,916,015
Total Property, Plant and Equipment—Net	2,083,240	2,092,165
Other Assets:
Deferred Income Taxes	101,639	103,505
Right of Use Asset - Operating Leases	58,106	72,632
Other, net	60,557	87,471
Total Other Assets	220,302	263,608
TOTAL ASSETS	2,554,838	2,693,802
Current Liabilities:
Accounts Payable	72,263	106,223
Current Portion of Long-Term Debt	68,954	50,272
Other Accrued Liabilities	247,395	235,769
Total Current Liabilities	388,612	392,264
Long-Term Debt:
Long-Term Debt	587,020	653,802
Finance Lease Obligations	21,146	9,036
Total Long-Term Debt	608,166	662,838
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions	421,705	432,496
Pneumoconiosis Benefits	201,066	202,142
Asset Retirement Obligations	229,346	250,211
Workers’ Compensation	61,525	61,194
Salary Retirement	33,454	49,930
Operating Lease Liability	41,623	55,413
Other	16,613	14,919
Total Deferred Credits and Other Liabilities	1,005,332	1,066,305
TOTAL LIABILITIES	2,002,110	2,121,407
Stockholders' Equity:
Common Stock, $0.01 Par Value; 62,500,000 Shares Authorized, 26,034,211 Issued and Outstanding at September 30, 2020; 25,932,618 Issued and Outstanding at December 31, 2019	260	259
Capital in Excess of Par Value	532,360	523,762
Retained Earnings	233,765	259,903
Accumulated Other Comprehensive Loss	(340,306)	(348,725)
Total CONSOL Energy Inc. Stockholders' Equity	426,079	435,199
Noncontrolling Interest	126,649	137,196
TOTAL EQUITY	552,728	572,395
TOTAL LIABILITIES AND EQUITY	$ 2,554,838	$ 2,693,802

Note 3 - Revenue - Revenue (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

$ 214,292

$ 321,444

$ 610,688

$ 1,049,609

^[1]

184,375

301,542

542,140

984,665

17,008

16,303

49,407

50,829

$ 12,909

$ 3,599

$ 19,141

$ 14,115

[1]	For the three and nine months ended September 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 16 - Segment Information - Industry Segment (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

Dec. 31, 2019

$ 214,292

$ 321,444

$ 610,688

$ 1,049,609

(3,442)

9,439

(27,805)

75,914

2,554,838

2,723,235

2,554,838

2,723,235

$ 2,693,802

54,959

54,370

156,057

151,245

19,508

48,521

65,955

131,475

^[1]

184,375

301,542

542,140

984,665

17,008

16,303

49,407

50,829

Intersegment Eliminations [Member]

12,909

3,599

19,141

14,115

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]

196,975

305,141

560,686

998,780

(6,930)

30,546

(18,405)

156,029

1,878,350

2,014,381

1,878,350

2,014,381

49,944

45,829

145,154

136,124

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

15,733

45,232

52,687

117,417

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

^[1]

184,066

301,542

541,545

984,665

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

Other Segments [Member] | Operating Segments [Member]

12,909

3,599

19,141

14,115

17,317

16,303

50,002

50,829

3,488

(21,107)

(9,400)

(80,115)

676,488

708,854

676,488

708,854

5,015

8,541

10,903

15,121

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

3,775

3,289

13,268

14,058

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

^[1]

309

595

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

17,008

16,303

49,407

50,829

$ 0

[1]	For the three and nine months ended September 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 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
Interest Rate Hedge, Tax	$ (933)

Note 13 - Long-term Debt - Long-term Debt (Details) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Principal Amount	$ 645,472	$ 696,178
Unamortized discount	10,759	10,323
Loans Payable [Member] \| Term Loan B Facility [Member]
Unamortized discount	$ 1,000	$ 1,187
Debt, Weighted Average Interest Rate	4.65%	6.30%

Note 18 - Related Party Transactions (Details Textual) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 05, 2020	Aug. 31, 2019 shares	Sep. 30, 2020 USD ($) shares	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2020 USD ($) shares	Sep. 30, 2019 USD ($) $ / shares shares	Dec. 31, 2019 USD ($)	Nov. 28, 2019 USD ($)	May 31, 2019 USD ($)
Common Unit Shares Issued Upon Conversion		1
CONSOL Coal Resources L P Units Member
Conversion of Stock, Shares Converted (in shares) \| shares		11,611,067
Stock and Debt Repurchase Program, Restricted Authorized Amount									$ 50,000
CONSOL Coal Resources L P Member
Accounts Payable, Related Parties, Current			$ 8,035		$ 8,035		$ 1,419
Stock and Debt Repurchase Program, Restricted Authorized Amount									$ 50,000
CONSOL Coal Resources L P Member
Stock Purchased During Period, Affiliated Entity Units (in shares) \| shares			0	19,413	0	26,297
Stock Purchased, Affiliated Entity, Average Cost Per Share (in dollars per share) \| $ / shares				$ 12.88		$ 14.05
CNX Resources Corporation [Member]
Notes Receivable, Related Parties							$ 6,791
Affiliated Company Credit Agreement [Member] \| Affiliated Entity [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 275,000
Long-term Line of Credit, Total								$ 201,000
Affiliated Company Credit Agreement [Member] \| Affiliated Entity [Member] \| CONSOL Coal Resources L P Member \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage								4.25%
Affiliated Company Credit Agreement [Member] \| Affiliated Entity [Member] \| CONSOL Coal Resources L P Member \| Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage								5.25%
Affiliated Company Credit Agreement [Member] \| Affiliated Entity [Member] \| CONSOL Coal Resources L P Units Member
Interest Expense, Related Party			$ 2,428	$ 2,003	$ 6,705	$ 5,770
Affiliated Company Credit Agreement [Member] \| Affiliated Entity [Member] \| Senior Secured Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 400,000
Debt Instrument, Interest Rate, Increase (Decrease)	0.50%

Note 1 - Basis of Presentation - Schedule of Basic and Dilutive Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Sep. 30, 2020

Sep. 30, 2019

Less: Net (Loss) Income Attributable to Noncontrolling Interest

$ (9,360)

$ (21,063)

$ 2,475

$ 7,024

$ 48,830

$ 20,303

$ (27,948)

$ 76,157

(2,136)

2,684

(5,108)

14,102

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

$ (7,224)

$ 4,340

$ (22,840)

$ 62,055

Weighted-average shares of common stock outstanding (in shares)

26,034,198

26,835,297

26,017,546

27,285,511

Effect of dilutive shares* (in shares)

^[1]

181,693

195,332

Weighted-average diluted shares of common stock outstanding (in shares)

26,034,198

27,016,990

26,017,546

27,480,843

Basic (in dollars per share)

$ (0.28)

$ 0.16

$ (0.88)

$ 2.27

Dilutive (in dollars per share)

$ (0.28)

$ 0.16

$ (0.88)

$ 2.26

[1]	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.

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.

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Note 6 - Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

9 Months Ended

Sep. 30, 2020

Pneumoconiosis Benefits And Workers Compensation Disclosure [Text Block]

NOTE 6—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*				*Nine Months Ended*				*Three Months Ended*						*Nine Months Ended*
	*September 30,*				*September 30,*				*September 30,*						*September 30,*
	*2020*		*2019*		*2020*		*2019*		*2020*			*2019*			*2020*			*2019*
Service Cost	$	1,150	$	948	$	3,452	$	2,844	$	1,569		$	1,421		$	4,707		$	4,264
Interest Cost		1,552		1,750		4,655		5,250		461			646			1,383			1,939
Amortization of Actuarial Loss (Gain)		1,401		254		4,203		762		(122	)		(193	)		(366	)		(580	)
State Administrative Fees and Insurance Bond Premiums		—		—		—		—		583			510			1,665			1,671
Net Periodic Benefit Cost	$	4,103	$	2,952	$	12,310	$	8,856	$	2,491		$	2,384		$	7,389		$	7,294

Note 13 - Long-term Debt (Details Textual) $ in Thousands		3 Months Ended					9 Months Ended
Note 13 - Long-term Debt (Details Textual) $ in Thousands	Mar. 28, 2019 USD ($)	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	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		$ 21,261					$ 21,261							$ 18,219
Gain (Loss) on Extinguishment of Debt, Total		1,078			$ (801)		17,911	$ (25,444)
Derivative Liability, Current		3,373					3,373							154
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax, Total		377	$ (12)	$ (2,773)	(261)	$ (264)	(2,408)	(525)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax		127	$ (4)	$ (933)	$ (83)		(810)	(167)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax							(1,005)
Derivative, Notional Amount		150,000					150,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred							2,069
Revolving Credit Facility [Member]
Long-term Line of Credit, Total		$ 0					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					$ 0
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		99,126					99,126							69,588
Line of Credit Facility, Remaining Borrowing Capacity		$ 300,874					$ 300,874							$ 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		2.04					2.04
Debt Instrument, Maximum Net Leverage Ratio		3.38					3.38
Debt Instrument, Minimum Fixed Charge Coverage Ratio		1.33					1.33
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		$ 45,176			$ 35,048		$ 45,176	$ 35,048
Secured Debt [Member] \| Other Asset Backed Financing [Member]
Debt Instrument, Collateral Amount		$ 21,885					$ 21,885
Debt, Weighted Average Interest Rate		4.30%					4.30%							5.07%
Secured Debt [Member] \| Other Asset Backed Financing Matures in December 2020 [Member]
Debt Instrument, Collateral Amount		$ 18,894					$ 18,894
Secured Debt [Member] \| Other Asset Backed Financing Matures in September 2024 [Member]
Debt Instrument, Collateral Amount		$ 2,991					$ 2,991

Note 20 - Subsequent Events (Details Textual) shares in Millions, $ in Millions	Oct. 23, 2020 USD ($) shares	Sep. 30, 2020
CONSOL Coal Resources L P Member
Ownership, Oustanding Common Units, Percent		60.70%
Subsequent Event [Member] \| CONSOL Coal Resources L P Member
Business Combination, Consideration Transferred, Total \| $	$ 34.4
Business Combination, Consideration Transferred, Equity Interest Acquired, Shares (in shares)	10.9
Business Combination, Consideration Transferred, Equity Interests, Shares, Exchange Ratio	0.73
Business Combination, Consideration Transferred, Equity Interests, Exchange Ratio Premium	2.10%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	8.0
Business Acquisition, Equity Interest Issued or Issuable, Percent of Oustanding Shares	22.20%

Note 4 - Miscellaneous Other Income - Miscellaneous Other Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Contract Buyout	$ 0	$ 1,193	$ 40,969	$ 3,583
Sale of Certain Coal Lease Contracts	17,847	0	17,847	0
Royalty Income - Non-Operated Coal	2,241	4,976	9,638	16,863
Rental Income	255	625	1,077	1,923
Property Easements and Option Income	19	100	495	1,529
Interest Income	76	755	442	2,399
Purchased Coal Sales	0	3,136	0	9,052
Other	563	403	639	1,325
Miscellaneous Other Income	$ 21,001	$ 11,188	$ 71,107	$ 36,674

Note 14 - Commitments and Contingent Liabilities - Material Adverse Effect on Company's Financial Condition (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Total Amounts Committed	$ 807,327
Less Than 1 Year	717,875
1-3 Years	88,822
3-5 Years	398
Beyond 5 years	232
Standby Letters of Credit [Member]
Total Amounts Committed	129,226
Less Than 1 Year	100,831
1-3 Years	28,395
3-5 Years	0
Beyond 5 years	0
Standby Letters of Credit [Member] \| Employee Related Commitment [Member]
Total Amounts Committed	75,846
Less Than 1 Year	52,929
1-3 Years	22,917
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	52,982
Less Than 1 Year	47,504
1-3 Years	5,478
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member]
Total Amounts Committed	667,397
Less Than 1 Year	610,408
1-3 Years	56,989
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Employee Related Commitment [Member]
Total Amounts Committed	86,024
Less Than 1 Year	50,524
1-3 Years	35,500
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Environmental Commitment [Member]
Total Amounts Committed	576,584
Less Than 1 Year	555,300
1-3 Years	21,284
3-5 Years	0
Beyond 5 years	0
Surety Bond [Member] \| Other Commitment [Member]
Total Amounts Committed	4,789
Less Than 1 Year	4,584
1-3 Years	205
3-5 Years	0
Beyond 5 years	0
Other Guarantee Obligations [Member]
Total Amounts Committed	10,704
Less Than 1 Year	6,636
1-3 Years	3,438
3-5 Years	398
Other Guarantee Obligations [Member] \| Other Commitment [Member]
Total Amounts Committed	10,704
Less Than 1 Year	6,636
1-3 Years	3,438
3-5 Years	398
Beyond 5 years	$ 232

Note 15 - Fair Value Of Financial Instruments

9 Months Ended

Sep. 30, 2020

Fair Value Disclosures [Text Block]

NOTE 15—FAIR VALUE OF FINANCIAL INSTRUMENTS:

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

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

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

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

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

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

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

	*Fair Value Measurements at*								*Fair Value Measurements at*
	*September 30, 2020*								*December 31, 2019*
Description	*Level 1*		*Level 2*			*Level 3*			*Level 1*		*Level 2*			*Level 3*
Lease Guarantees	$	—	$	—		$	(259	)	$	—	$	—		$	(482	)
Derivatives ⁽¹⁾	$	—	$	(3,373	)	$	—		$	—	$	(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:

	*September 30, 2020*				*December 31, 2019*
	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Amount*		*Value*		*Amount*		*Value*
Long-Term Debt	$	645,472	$	491,465	$	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 17 - Additional Information With Respect to Unrestricted Subsidiaries (Tables)

9 Months Ended

Sep. 30, 2020

Condensed Income Statement [Table Text Block]

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	138,359		$	46,016		$	184,375
Terminal Revenue		17,008			—			17,008
Freight Revenue		9,682			3,227			12,909
Miscellaneous Other Income		11,454			9,547			21,001
Gain on Sale of Assets		7,867			59			7,926
Total Revenue and Other Income		184,370			58,849			243,219
Costs and Expenses:
Operating and Other Costs		118,857			34,174			153,031
Depreciation, Depletion and Amortization		33,070			21,889			54,959
Freight Expense		9,682			3,227			12,909
Selling, General and Administrative Costs		8,238			2,879			11,117
Gain on Debt Extinguishment		(1,078	)		—			(1,078	)
Interest Expense, net		13,203			2,520			15,723
Total Costs and Expenses		181,972			64,689			246,661
Earnings (Loss) Before Income Tax		2,398			(5,840	)		(3,442	)
Income Tax Expense		5,918			—			5,918
Net Loss		(3,520	)		(5,840	)		(9,360	)
Less: Net Loss Attributable to Noncontrolling Interest		(2,136	)		—			(2,136	)
Net Loss Attributable to CONSOL Energy Inc. Shareholders	$	(1,384	)	$	(5,840	)	$	(7,224	)

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	226,157		$	75,385	$	301,542
Terminal Revenue		16,303			—		16,303
Freight Revenue		2,699			900		3,599
Miscellaneous Other Income		391			10,797		11,188
Gain on Sale of Assets		714			—		714
Total Revenue and Other Income		246,264			87,082		333,346
Costs and Expenses:
Operating and Other Costs		180,487			54,362		234,849
Depreciation, Depletion and Amortization		43,284			11,086		54,370
Freight Expense		2,699			900		3,599
Selling, General and Administrative Costs		11,850			2,840		14,690
Loss on Debt Extinguishment		801			—		801
Interest Expense, net		14,011			1,587		15,598
Total Costs and Expenses		253,132			70,775		323,907
(Loss) Earnings Before Income Tax		(6,868	)		16,307		9,439
Income Tax Expense		2,415			—		2,415
Net (Loss) Income		(9,283	)		16,307		7,024
Less: Net Income Attributable to Noncontrolling Interest		2,684			—		2,684
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(11,967	)	$	16,307	$	4,340

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	406,754		$	135,386	$	542,140
Terminal Revenue		49,407			—		49,407
Freight Revenue		14,356			4,785		19,141
Miscellaneous Other Income		32,119			38,988		71,107
Gain on Sale of Assets		15,182			59		15,241
Total Revenue and Other Income		517,818			179,218		697,036
Costs and Expenses:
Operating and Other Costs		373,774			107,938		481,712
Depreciation, Depletion and Amortization		110,720			45,337		156,057
Freight Expense		14,356			4,785		19,141
Selling, General and Administrative Costs		30,441			9,285		39,726
Gain on Debt Extinguishment		(17,911	)		—		(17,911	)
Interest Expense, net		39,187			6,929		46,116
Total Costs and Expenses		550,567			174,274		724,841
(Loss) Earnings Before Income Tax		(32,749	)		4,944		(27,805	)
Income Tax Expense		143			—		143
Net (Loss) Income		(32,892	)		4,944		(27,948	)
Less: Net Loss Attributable to Noncontrolling Interest		(5,108	)		—		(5,108	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(27,784	)	$	4,944	$	(22,840	)

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	738,499		$	246,166		$	984,665
Terminal Revenue		50,829			—			50,829
Freight Revenue		10,586			3,529			14,115
Miscellaneous Other Income		4,528			32,146			36,674
Gain (Loss) on Sale of Assets		1,991			(5	)		1,986
Total Revenue and Other Income		806,433			281,836			1,088,269
Costs and Expenses:
Operating and Other Costs		552,671			165,739			718,410
Depreciation, Depletion and Amortization		117,606			33,639			151,245
Freight Expense		10,586			3,529			14,115
Selling, General and Administrative Costs		42,548			10,353			52,901
Loss on Debt Extinguishment		25,444			—			25,444
Interest Expense, net		45,745			4,495			50,240
Total Costs and Expenses		794,600			217,755			1,012,355
Earnings Before Income Tax		11,833			64,081			75,914
Income Tax Benefit		(243	)		—			(243	)
Net Income		12,076			64,081			76,157
Less: Net Income Attributable to Noncontrolling Interest		14,102			—			14,102
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(2,026	)	$	64,081		$	62,055

Condensed Balance Sheet [Table Text Block]

Balance Sheet at September 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	21,636		$	648	$	22,284
Accounts and Notes Receivable
Trade Receivables, net		—			120,548		120,548
Other Receivables, net		23,786			962		24,748
Inventories		43,399			13,178		56,577
Prepaid Expenses and Other Assets		23,053			4,086		27,139
Total Current Assets		111,874			139,422		251,296
Property, Plant and Equipment:
Property, Plant and Equipment		4,109,220			1,017,483		5,126,703
Less-Accumulated Depreciation, Depletion and Amortization		2,437,152			606,311		3,043,463
Total Property, Plant and Equipment - Net		1,672,068			411,172		2,083,240
Other Assets:
Deferred Income Taxes		101,639			—		101,639
Right of Use Asset - Operating Leases		45,936			12,170		58,106
Other, net		57,920			2,637		60,557
Total Other Assets		205,495			14,807		220,302
TOTAL ASSETS	$	1,989,437		$	565,401	$	2,554,838
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	51,277		$	20,986	$	72,263
Accounts (Recoverable) Payable - Related Parties		(8,035	)		8,035		—
Current Portion of Long-Term Debt		59,703			9,251		68,954
Other Accrued Liabilities		209,132			38,263		247,395
Total Current Liabilities		312,077			76,535		388,612
Long-Term Debt:
Long-Term Debt, Related Party		(174,685	)		174,685		—
Long-Term Debt		587,020			—		587,020
Finance Lease Obligations		15,948			5,198		21,146
Total Long-Term Debt		428,283			179,883		608,166
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		421,705			—		421,705
Pneumoconiosis Benefits		194,312			6,754		201,066
Asset Retirement Obligations		218,031			11,315		229,346
Workers' Compensation		57,527			3,998		61,525
Salary Retirement		33,454			—		33,454
Operating Lease Liability		33,445			8,178		41,623
Other		15,726			887		16,613
Total Deferred Credits and Other Liabilities		974,200			31,132		1,005,332
TOTAL LIABILITIES		1,714,560			287,550		2,002,110
Total CONSOL Energy Inc. Stockholders’ Equity		148,228			277,851		426,079
Noncontrolling Interest		126,649			—		126,649
TOTAL LIABILITIES AND EQUITY	$	1,989,437		$	565,401	$	2,554,838

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 13 - Long-term Debt - Long-term Debt (Details) - USD ($)
$ in Thousands

Sep. 30, 2020

Dec. 31, 2019

Less: Amounts Due in One Year*

$ 634,713

$ 685,855

Unamortized discount

10,759

10,323

^[1]

47,693

32,053

Long-Term Debt

587,020

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]

72,500

88,750

Advance Royalty Commitments [Member]

21,885

9,289

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

1,895

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

269,875

271,751

Unamortized discount

1,000

1,187

$ 176,452

$ 221,628

[1]	Excludes current portion of Finance Lease Obligations of $21,261 and $18,219 at September 30, 2020 and December 31, 2019, respectively.

Note 14 - Commitments and Contingent Liabilities

9 Months Ended

Sep. 30, 2020

Commitments and Contingencies Disclosure [Text Block]

NOTE 14—COMMITMENTS AND CONTINGENT LIABILITIES:

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

The Company is subject to various lawsuits and claims with respect to such matters as personal injury, wrongful death, damage to property, exposure to hazardous substances, governmental regulations including environmental remediation, employment and contract disputes and other claims and actions arising out of the normal course of business. The Company accrues the estimated loss for these lawsuits and claims when the loss is probable and reasonably estimable. The Company’s estimated accruals related to these pending claims, individually and in the aggregate, are immaterial to the financial position, results of operations or cash flows of the Company as of September 30, 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 September 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 July 15, 2020, Plaintiffs filed an interlocutory appeal with the Fourth Circuit Court of Appeals on the Order denying class certification. The Fourth Circuit denied Plaintiffs' appeal on August 14, 2020. On October 1, 2020, the District Court entered a pretrial order setting the trial date for November 16, 2020. 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 July 15, 2020, Plaintiffs filed an interlocutory appeal with the Fourth Circuit Court of Appeals on the Order denying class certification. The Fourth Circuit denied Plaintiffs' appeal on August 14, 2020. On October 1, 2020, the District Court entered a pretrial order setting the trial date for November 16, 2020. 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. As of September 16, 2020, the Company has entered into a settlement agreement with Murray, and has withdrawn its claims in bankruptcy. See Note 2 - Major Transactions for a discussion of this settlement agreement. The Company 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 September 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	$	75,846	$	52,929	$	22,917	$	—	$	—
Environmental		398		398		—		—		—
Other		52,982		47,504		5,478		—		—
Total Letters of Credit		129,226		100,831		28,395		—		—
Surety Bonds:
Employee-Related		86,024		50,524		35,500		—		—
Environmental		576,584		555,300		21,284		—		—
Other		4,789		4,584		205		—		—
Total Surety Bonds		667,397		610,408		56,989		—		—
Guarantees:
Other		10,704		6,636		3,438		398		232
Total Guarantees		10,704		6,636		3,438		398		232
Total Commitments	$	807,327	$	717,875	$	88,822	$	398	$	232

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. As of September 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 September 30, 2020 and December 31, 2019 is believed to be approximately $16,000 and $20,000, respectively. At September 30, 2020 and December 31, 2019, the fair value of these guarantees was $259 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 2 - Major Transactions (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income (Loss) From Sale of Contracts	$ 17,847	$ 0	$ 17,847	$ 0
Gain (Loss) on Disposition of Assets, Total			15,241	$ 1,986
Settlement Transaction with Murray Energy [Member]
Income (Loss) From Sale of Contracts	18,561
Gain (Loss) on Disposition of Assets, Total	6,230
Income (Loss) From Expense Rebates Offset With Cure Costs	1,940
Other Receivables	8,088		8,088		$ 13,567
Other Assets, Total	$ 21,326		$ 21,326

Note 6 - 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Coal Workers Pneumoconiosis [Member]
Service Cost	$ 1,150	$ 948	$ 3,452	$ 2,844
Interest Cost	1,552	1,750	4,655	5,250
Amortization of Actuarial Loss	1,401	254	4,203	762
State Administrative Fees and Insurance Bond Premiums	0	0	0	0
Net Periodic Benefit (Credit) Cost	4,103	2,952	12,310	8,856
Workers Compensation [Member]
Service Cost	1,569	1,421	4,707	4,264
Interest Cost	461	646	1,383	1,939
Amortization of Actuarial Loss	(122)	(193)	(366)	(580)
State Administrative Fees and Insurance Bond Premiums	583	510	1,665	1,671
Net Periodic Benefit (Credit) Cost	$ 2,491	$ 2,384	$ 7,389	$ 7,294

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Effective Income Tax Rate Reconciliation, Percent, Total	(0.60%)	(0.30%)
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Percent, Total	21.80%	0.20%
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, Treasury Department Regulation Changes, Amount	$ 3,059
Effective Income Tax Rate Reconciliation, Tax Expense (Benefit), Share-based Payment Arrangement, Percent		(0.50%)

Note 1 - Basis of Presentation (Details Textual)	Sep. 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 11 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Finance Lease, Right-of-Use Asset, before Accumulated Amortization	$ 85,908		$ 85,908		$ 52,729
Finance Lease, Right-of-Use Asset, Accumulated Amortization	49,453		49,453		$ 31,373
Finance Lease, Right-of-Use Asset, Amortization	$ 6,178	$ 3,919	$ 16,680	$ 11,753

Note 16 - Segment Information (Details Textual)	9 Months Ended
Note 16 - Segment Information (Details Textual)	Sep. 30, 2020
Number of Reportable Segments	1

Note 9 - Inventories

9 Months Ended

Sep. 30, 2020

Inventory Disclosure [Text Block]

NOTE 9—INVENTORIES:

Inventory components consist of the following:

	*September 30,*		*December 31,*
	*2020*		*2019*
Coal	$	6,640	$	2,484
Supplies		49,937		51,647
Total Inventories	$	56,577	$	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 1 - Basis of Presentation - Schedule of Antidilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Antidilutive securities excluded from calculation of earnings per share (in shares)	1,590,914	475,323	1,393,813	166,650
Restricted Stock Units (RSUs) [Member]
Antidilutive securities excluded from calculation of earnings per share (in shares)	1,561,852	418,924	1,361,077	166,650
Performance Shares [Member]
Antidilutive securities excluded from calculation of earnings per share (in shares)	29,062	56,399	32,736	0

Note 4 - Miscellaneous Other Income

9 Months Ended

Sep. 30, 2020

Interest and Other Income [Text Block]

NOTE 4—MISCELLANEOUS OTHER INCOME:

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Contract Buyout	$	—	$	1,193	$	40,969	$	3,583
Sale of Certain Coal Lease Contracts		17,847		—		17,847		—
Royalty Income - Non-Operated Coal		2,241		4,976		9,638		16,863
Rental Income		255		625		1,077		1,923
Property Easements and Option Income		19		100		495		1,529
Interest Income		76		755		442		2,399
Purchased Coal Sales		—		3,136		—		9,052
Other		563		403		639		1,325
Miscellaneous Other Income	$	21,001	$	11,188	$	71,107	$	36,674

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.

The sale of certain coal lease contracts was in connection with one of several transactions completed in the three months ended September 30, 2020 related to the Company's non-operating surface and mineral assets outside of the Pennsylvania Mining Complex.

Royalty income represents earned revenue related to overriding royalty agreements or coal reserve leases between the Company and third-party operators.

Purchased coal sales include earned revenue related to coal purchased externally by the Company to blend and resell in order to fulfill various contracts.

Note 19 - Stock, Unit and Debt Repurchases (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	May 31, 2020	Jul. 31, 2019	Jun. 30, 2019	May 31, 2019	Jul. 31, 2018	Dec. 31, 2017	Nov. 30, 2017
Stock Repurchase Program, Authorized Amount							$ 50,000
Stock and Debt Repurchase Program, Authorized Amount									$ 100,000
Stock Repurchased and Retired During Period, Shares (in shares)			0	1,717,497
Weighted Average [Member]
Share Price (in dollars per share)		$ 19.06		$ 19.06
CONSOL Coal Resources L P Member
Stock Purchased During Period, Affiliated Entity Units (in shares)	0	19,413	0	26,297
Stock Purchased, Affiliated Entity, Average Cost Per Share (in dollars per share)		$ 12.88		$ 14.05
CONSOL Coal Resources L P Member
Stock and Debt Repurchase Program, Authorized Amount					$ 270,000	$ 200,000
Stock and Debt Repurchase Program, Additional Authorized Amount					$ 70,000	$ 25,000
Stock and Debt Repurchase Program, Restricted Authorized Amount								$ 50,000
CONSOL Coal Resources L P Units Member
Stock and Debt Repurchase Program, Authorized Amount								175,000
Stock and Debt Repurchase Program, Additional Authorized Amount								75,000	$ 25,000
Stock and Debt Repurchase Program, Restricted Authorized Amount								$ 50,000
Senior Secured Second Lien Notes due 2025 [Member]
Repayments of Debt			$ 26,365	$ 35,048
Senior Notes [Member] \| Senior Secured Second Lien Notes due 2025 [Member]
Debt Instrument, Interest Rate, Stated Percentage	11.00%	11.00%	11.00%	11.00%					11.00%	11.00%	11.00%
Repayments of Debt			$ 45,176	$ 35,048

Note 12 - Other Accrued Liabilities

9 Months Ended

Sep. 30, 2020

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 12—OTHER ACCRUED LIABILITIES:

	*September 30,*		*December 31,*
	*2020*		*2019*
Subsidence Liability	$	89,917	$	90,645
Accrued Payroll and Benefits		20,444		21,102
Accrued Equipment Obligations		10,097		—
Accrued Interest		9,576		6,281
Other		22,004		21,034
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions		30,410		31,833
Asset Retirement Obligations		22,057		21,741
Operating Lease Liability		20,020		19,479
Pneumoconiosis Benefits		12,092		12,331
Workers' Compensation		10,778		11,323
Total Other Accrued Liabilities	$	247,395	$	235,769

Note 5 - Components of Pension and Other Post-employment Benefit (OPEB) Plans Net Periodic Benefit Costs

9 Months Ended

Sep. 30, 2020

Retirement Benefits [Text Block]

NOTE 5—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*						*Nine Months Ended*						*Three Months Ended*						*Nine Months Ended*
	*September 30,*						*September 30,*						*September 30,*						*September 30,*
	*2020*			*2019*			*2020*			*2019*			*2020*			*2019*			*2020*			*2019*
Service Cost	$	296		$	987		$	887		$	2,963		$	—		$	—		$	—		$	—
Interest Cost		5,044			6,275			15,132			18,825			3,199			4,580			9,597			13,740
Expected Return on Plan Assets		(10,455	)		(10,114	)		(31,365	)		(30,343	)		—			—			—			—
Amortization of Prior Service Credits		—			(92	)		—			(275	)		(601	)		(601	)		(1,804	)		(1,804	)
Amortization of Actuarial Loss		1,730			1,490			5,191			4,469			2,319			2,315			6,958			6,946
Net Periodic Benefit (Credit) Cost	$	(3,385	)	$	(1,454	)	$	(10,155	)	$	(4,361	)	$	4,917		$	6,294		$	14,751		$	18,882

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

3 Months Ended

9 Months Ended

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Sep. 30, 2020

Sep. 30, 2019

$ 214,292

$ 321,444

$ 610,688

$ 1,049,609

Gain (Loss) on Sale of Assets

21,001

11,188

71,107

36,674

7,926

714

15,241

1,986

243,219

333,346

697,036

1,088,269

153,031

234,849

481,712

718,410

54,959

54,370

156,057

151,245

12,909

3,599

19,141

14,115

11,117

14,690

39,726

52,901

(1,078)

801

(17,911)

25,444

15,723

15,598

46,116

50,240

246,661

323,907

724,841

1,012,355

(3,442)

9,439

(27,805)

75,914

5,918

2,415

143

(243)

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(9,360)

$ (21,063)

$ 2,475

7,024

$ 48,830

$ 20,303

(27,948)

76,157

(2,136)

2,684

(5,108)

14,102

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

(7,224)

4,340

(22,840)

62,055

^[1]

184,375

301,542

542,140

984,665

17,008

16,303

49,407

50,829

Parent Company and Restricted Subsidiaries [Member]

12,909

3,599

19,141

14,115

Gain (Loss) on Sale of Assets

11,454

391

32,119

4,528

7,867

714

15,182

1,991

184,370

246,264

517,818

806,433

118,857

180,487

373,774

552,671

33,070

43,284

110,720

117,606

9,682

2,699

14,356

10,586

8,238

11,850

30,441

42,548

(1,078)

801

(17,911)

25,444

13,203

14,011

39,187

45,745

181,972

253,132

550,567

794,600

2,398

(6,868)

(32,749)

11,833

5,918

2,415

143

(243)

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(3,520)

(9,283)

(32,892)

12,076

(2,136)

2,684

(5,108)

14,102

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

(1,384)

(11,967)

(27,784)

(2,026)

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

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

138,359

226,157

406,754

738,499

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

17,008

16,303

49,407

50,829

9,682

2,699

14,356

10,586

Subsidiaries [Member]

Gain (Loss) on Sale of Assets

9,547

10,797

38,988

32,146

(5)

58,849

87,082

179,218

281,836

34,174

54,362

107,938

165,739

21,889

11,086

45,337

33,639

3,227

900

4,785

3,529

2,879

2,840

9,285

10,353

2,520

1,587

6,929

4,495

64,689

70,775

174,274

217,755

(5,840)

16,307

4,944

64,081

Less: Net (Loss) Income Attributable to Noncontrolling Interest

(5,840)

16,307

4,944

64,081

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

(5,840)

16,307

4,944

64,081

Subsidiaries [Member] | Coal Revenue [Member]

Subsidiaries [Member] | Terminal Revenue [Member]

46,016

75,385

135,386

246,166

Subsidiaries [Member] | Freight Revenue [Member]

$ 3,227

$ 900

$ 4,785

$ 3,529

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

Note 5 - 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Pension Plan [Member]
Service Cost	$ 296	$ 987	$ 887	$ 2,963
Interest Cost	5,044	6,275	15,132	18,825
Expected Return on Plan Assets	(10,455)	(10,114)	(31,365)	(30,343)
Amortization of Prior Service Credits	0	(92)	0	(275)
Amortization of Actuarial Loss	1,730	1,490	5,191	4,469
Net Periodic Benefit (Credit) Cost	(3,385)	(1,454)	(10,155)	(4,361)
Other Postretirement Benefits Plan [Member]
Service Cost	0	0	0	0
Interest Cost	3,199	4,580	9,597	13,740
Expected Return on Plan Assets	0	0	0	0
Amortization of Prior Service Credits	(601)	(601)	(1,804)	(1,804)
Amortization of Actuarial Loss	2,319	2,315	6,958	6,946
Net Periodic Benefit (Credit) Cost	$ 4,917	$ 6,294	$ 14,751	$ 18,882

Note 12 - Other Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Accrued Liabilities [Table Text Block]

	*September 30,*		*December 31,*
	*2020*		*2019*
Subsidence Liability	$	89,917	$	90,645
Accrued Payroll and Benefits		20,444		21,102
Accrued Equipment Obligations		10,097		—
Accrued Interest		9,576		6,281
Other		22,004		21,034
Current Portion of Long-Term Liabilities:
Postretirement Benefits Other than Pensions		30,410		31,833
Asset Retirement Obligations		22,057		21,741
Operating Lease Liability		20,020		19,479
Pneumoconiosis Benefits		12,092		12,331
Workers' Compensation		10,778		11,323
Total Other Accrued Liabilities	$	247,395	$	235,769

Note 5 - Components of Pension and Other Post-employment Benefit (OPEB) Plans Net Periodic Benefit Costs (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

	*Pension Benefits*												*Other Post-Employment Benefits*
	*Three Months Ended*						*Nine Months Ended*						*Three Months Ended*						*Nine Months Ended*
	*September 30,*						*September 30,*						*September 30,*						*September 30,*
	*2020*			*2019*			*2020*			*2019*			*2020*			*2019*			*2020*			*2019*
Service Cost	$	296		$	987		$	887		$	2,963		$	—		$	—		$	—		$	—
Interest Cost		5,044			6,275			15,132			18,825			3,199			4,580			9,597			13,740
Expected Return on Plan Assets		(10,455	)		(10,114	)		(31,365	)		(30,343	)		—			—			—			—
Amortization of Prior Service Credits		—			(92	)		—			(275	)		(601	)		(601	)		(1,804	)		(1,804	)
Amortization of Actuarial Loss		1,730			1,490			5,191			4,469			2,319			2,315			6,958			6,946
Net Periodic Benefit (Credit) Cost	$	(3,385	)	$	(1,454	)	$	(10,155	)	$	(4,361	)	$	4,917		$	6,294		$	14,751		$	18,882

Note 14 - Commitments and Contingent Liabilities (Tables)

9 Months Ended

Sep. 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	$	75,846	$	52,929	$	22,917	$	—	$	—
Environmental		398		398		—		—		—
Other		52,982		47,504		5,478		—		—
Total Letters of Credit		129,226		100,831		28,395		—		—
Surety Bonds:
Employee-Related		86,024		50,524		35,500		—		—
Environmental		576,584		555,300		21,284		—		—
Other		4,789		4,584		205		—		—
Total Surety Bonds		667,397		610,408		56,989		—		—
Guarantees:
Other		10,704		6,636		3,438		398		232
Total Guarantees		10,704		6,636		3,438		398		232
Total Commitments	$	807,327	$	717,875	$	88,822	$	398	$	232

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2020	Oct. 28, 2020
Document Information [Line Items]
Entity Central Index Key	0001710366
Entity Registrant Name	CONSOL Energy Inc
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-38147
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-1954058
Entity Address, Address Line One	1000 CONSOL Energy Drive, Suite 100
Entity Address, City or Town	Canonsburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15317-6506
City Area Code	724
Local Phone Number	416-8300
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	CEIX
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		26,036,362

Note 1 - Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2020

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

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2020*		*2019*		*2020*		*2019*
Anti-Dilutive Restricted Stock Units		1,561,852		418,924		1,361,077		166,650
Anti-Dilutive Performance Share Units		29,062		56,399		32,736		—
		1,590,914		475,323		1,393,813		166,650

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

	*Three Months Ended*					*Nine Months Ended*
Dollars in thousands, except per share data	*September 30,*					*September 30,*
	*2020*			*2019*		*2020*			*2019*
Numerator:
Net (Loss) Income	$	(9,360	)	$	7,024	$	(27,948	)	$	76,157
Less: Net (Loss) Income Attributable to Noncontrolling Interest		(2,136	)		2,684		(5,108	)		14,102
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(7,224	)	$	4,340	$	(22,840	)	$	62,055

Denominator:
Weighted-average shares of common stock outstanding		26,034,198			26,835,297		26,017,546			27,285,511
Effect of dilutive shares*		—			181,693		—			195,332
Weighted-average diluted shares of common stock outstanding		26,034,198			27,016,990		26,017,546			27,480,843

(Loss) Earnings per Share:
Basic	$	(0.28	)	$	0.16	$	(0.88	)	$	2.27
Dilutive	$	(0.28	)	$	0.16	$	(0.88	)	$	2.26

Note 11 - Property, Plant and Equipment

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment Disclosure [Text Block]

NOTE 11—PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment consists of the following:

	*September 30,*		*December 31,*
	*2020*		*2019*
Plant and Equipment	$	3,131,792	$	3,028,514
Coal Properties and Surface Lands		874,439		872,909
Airshafts		449,863		437,003
Mine Development		343,960		342,706
Advance Mining Royalties		326,649		327,048
Total Property, Plant and Equipment		5,126,703		5,008,180
Less: Accumulated Depreciation, Depletion and Amortization		3,043,463		2,916,015
Total Property, Plant and Equipment, Net	$	2,083,240	$	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 September 30, 2020 and December 31, 2019, property, plant and equipment includes gross assets under finance leases of $85,908 and $52,729, respectively. Accumulated amortization for finance leases was $49,453 and $31,373 at September 30, 2020 and December 31, 2019, respectively. Amortization expense for assets under finance leases approximated $6,178 and $3,919 for the three months ended September 30, 2020 and 2019 and $16,680 and $11,753 for the nine months ended September 30, 2020 and 2019, respectively, and is included in Depreciation, Depletion and Amortization in the accompanying Consolidated Statements of Income.

Note 17 - Additional Information With Respect to Unrestricted Subsidiaries - Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Cash and Cash Equivalents	$ 22,284	$ 80,293
Trade Receivables, net	120,548	131,688
Other Receivables, net	24,748	40,984
Inventories	56,577	54,131
Prepaid Expenses and Other Assets	27,139	30,933
Total Current Assets	251,296	338,029
Property, Plant and Equipment	5,126,703	5,008,180
Less - Accumulated Depreciation, Depletion and Amortization	3,043,463	2,916,015
Total Property, Plant and Equipment - Net	2,083,240	2,092,165
Deferred Income Taxes	101,639	103,505	$ 91,772
Right of Use Asset - Operating Leases	58,106	72,632
Other, net	60,557	87,471
Total Other Assets	220,302	263,608
TOTAL ASSETS	2,554,838	2,693,802	$ 2,723,235
Accounts Payable	72,263	106,223
Accounts (Recoverable) Payable - Related Parties	0	0
Current Portion of Long-Term Debt	68,954	50,272
Other Accrued Liabilities	247,395	235,769
Total Current Liabilities	388,612	392,264
Long-Term Debt, Related Party	0	0
Long-Term Debt, Related Party	0	0
Long-Term Debt	587,020	653,802
Finance Lease Obligations	21,146	9,036
Total Long-Term Debt	608,166	662,838
Postretirement Benefits Other Than Pensions	421,705	432,496
Pneumoconiosis Benefits	201,066	202,142
Asset Retirement Obligations	229,346	250,211
Workers’ Compensation	61,525	61,194
Salary Retirement	33,454	49,930
Operating Lease Liability	41,623	55,413
Other	16,613	14,919
Total Deferred Credits and Other Liabilities	1,005,332	1,066,305
TOTAL LIABILITIES	2,002,110	2,121,407
Total CONSOL Energy Inc. Stockholders’ Equity	426,079	435,199
Noncontrolling Interest	126,649	137,196
TOTAL LIABILITIES AND EQUITY	2,554,838	2,693,802
Parent Company and Restricted Subsidiaries [Member]
Cash and Cash Equivalents	21,636	79,717
Trade Receivables, net	0	0
Other Receivables, net	23,786	39,412
Inventories	43,399	41,478
Prepaid Expenses and Other Assets	23,053	25,181
Total Current Assets	111,874	185,788
Property, Plant and Equipment	4,109,220	4,023,282
Less - Accumulated Depreciation, Depletion and Amortization	2,437,152	2,344,777
Total Property, Plant and Equipment - Net	1,672,068	1,678,505
Deferred Income Taxes	101,639	103,505
Right of Use Asset - Operating Leases	45,936	56,937
Other, net	57,920	74,015
Total Other Assets	205,495	234,457
TOTAL ASSETS	1,989,437	2,098,750
Accounts Payable	51,277	79,140
Accounts (Recoverable) Payable - Related Parties	(8,035)	(1,419)
Current Portion of Long-Term Debt	59,703	45,020
Other Accrued Liabilities	209,132	196,314
Total Current Liabilities	312,077	319,055
Long-Term Debt, Related Party	(174,685)	(148,156)
Long-Term Debt, Related Party	174,685	148,156
Long-Term Debt	587,020	653,802
Finance Lease Obligations	15,948	7,391
Total Long-Term Debt	428,283	513,037
Postretirement Benefits Other Than Pensions	421,705	432,496
Pneumoconiosis Benefits	194,312	196,114
Asset Retirement Obligations	218,031	239,410
Workers’ Compensation	57,527	57,583
Salary Retirement	33,454	49,930
Operating Lease Liability	33,445	43,906
Other	15,726	14,134
Total Deferred Credits and Other Liabilities	974,200	1,033,573
TOTAL LIABILITIES	1,714,560	1,865,665
Total CONSOL Energy Inc. Stockholders’ Equity	148,228	95,889
Noncontrolling Interest	126,649	137,196
TOTAL LIABILITIES AND EQUITY	1,989,437	2,098,750
Subsidiaries [Member]
Cash and Cash Equivalents	648	576
Trade Receivables, net	120,548	131,688
Other Receivables, net	962	1,572
Inventories	13,178	12,653
Prepaid Expenses and Other Assets	4,086	5,752
Total Current Assets	139,422	152,241
Property, Plant and Equipment	1,017,483	984,898
Less - Accumulated Depreciation, Depletion and Amortization	606,311	571,238
Total Property, Plant and Equipment - Net	411,172	413,660
Deferred Income Taxes	0	0
Right of Use Asset - Operating Leases	12,170	15,695
Other, net	2,637	13,456
Total Other Assets	14,807	29,151
TOTAL ASSETS	565,401	595,052
Accounts Payable	20,986	27,083
Accounts (Recoverable) Payable - Related Parties	8,035	1,419
Current Portion of Long-Term Debt	9,251	5,252
Other Accrued Liabilities	38,263	39,455
Total Current Liabilities	76,535	73,209
Long-Term Debt, Related Party	174,685	(148,156)
Long-Term Debt, Related Party	(174,685)	148,156
Long-Term Debt	0	0
Finance Lease Obligations	5,198	1,645
Total Long-Term Debt	179,883	149,801
Postretirement Benefits Other Than Pensions	0	0
Pneumoconiosis Benefits	6,754	6,028
Asset Retirement Obligations	11,315	10,801
Workers’ Compensation	3,998	3,611
Salary Retirement	0	0
Operating Lease Liability	8,178	11,507
Other	887	785
Total Deferred Credits and Other Liabilities	31,132	32,732
TOTAL LIABILITIES	287,550	255,742
Total CONSOL Energy Inc. Stockholders’ Equity	277,851	339,310
Noncontrolling Interest	0	0
TOTAL LIABILITIES AND EQUITY	$ 565,401	$ 595,052

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net (Loss) Income	$ (9,360)	$ 7,024	$ (27,948)	$ 76,157
Other Comprehensive Income:
Actuarially Determined Long-Term Liability Adjustments (Net of tax: ($1,214), ($780), ($3,642), ($2,342))	3,624	2,457	10,872	7,376
Unrecognized Gain (Loss) on Derivatives:
Interest Rate Hedge	377	(261)	(2,408)	(525)
Other Comprehensive Income	4,001	2,196	8,464	6,851
Comprehensive (Loss) Income	(5,359)	9,220	(19,484)	83,008
Less: Comprehensive (Loss) Income Attributable to Noncontrolling Interest	(2,121)	2,681	(5,063)	14,097
Comprehensive (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$ (3,238)	$ 6,539	$ (14,421)	$ 68,911

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.

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)																					76,157
Actuarially Determined Long-Term Liability Adjustments																					7,376
Interest Rate Hedge																					(525)
Comprehensive Income																					83,008
Balance at Sep. 30, 2019															259	524,896	245,957	(316,626)	454,486	138,961	593,447
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)
Balance at Jun. 30, 2019															273	549,686	237,369	(318,825)	468,503	141,740	610,243
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)
Net Income (loss)															0	0	4,340	0	4,340	2,684	7,024
Actuarially Determined Long-Term Liability Adjustments															0	0	0	2,460	2,460	(3)	2,457
Interest Rate Hedge															0	0	0	(261)	(261)	0	(261)
Comprehensive Income															0	0	4,340	2,199	6,539	2,681	9,220
Amortization of Stock-Based Compensation Awards															0	2,630	0	0	2,630		2,974
Amortization of Stock-Based Compensation Awards																				344
Shares/Units Withheld for Taxes															0	(2)	0	0	(2)	0	(2)
Distributions to Noncontrolling Interest															0	0	0	0	0	(5,555)	(5,555)
Balance at Sep. 30, 2019															259	524,896	245,957	(316,626)	454,486	138,961	593,447
Repurchases of Common Stock															(14)	(27,417)		0	(23,183)	0	(23,183)
Purchases of CCR Units															0	(1)	0	0	(1)	(249)	(250)
Repurchases of Common Stock, retained earnings																	4,248
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)
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)																					(27,948)
Actuarially Determined Long-Term Liability Adjustments																					10,872
Interest Rate Hedge																					(2,408)
Comprehensive Income																					(19,484)
Balance at Sep. 30, 2020															260	532,360	233,765	(340,306)	426,079	126,649	552,728
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
Balance at Jun. 30, 2020															260	530,224	240,989	(344,292)	427,181	128,694	555,875
Net Income (loss)															0	0	(7,224)	0	(7,224)	(2,136)	(9,360)
Actuarially Determined Long-Term Liability Adjustments															0	0	0	3,609	3,609	15	3,624
Interest Rate Hedge															0	0	0	377	377	0	377
Comprehensive Income															0	0	(7,224)	3,986	(3,238)	(2,121)	(5,359)
Amortization of Stock-Based Compensation Awards															0	2,136	0	0	2,136		2,212
Amortization of Stock-Based Compensation Awards																				76
Balance at Sep. 30, 2020															$ 260	$ 532,360	$ 233,765	$ (340,306)	$ 426,079	$ 126,649	$ 552,728

Note 11 - Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Table Text Block]

	*September 30,*		*December 31,*
	*2020*		*2019*
Plant and Equipment	$	3,131,792	$	3,028,514
Coal Properties and Surface Lands		874,439		872,909
Airshafts		449,863		437,003
Mine Development		343,960		342,706
Advance Mining Royalties		326,649		327,048
Total Property, Plant and Equipment		5,126,703		5,008,180
Less: Accumulated Depreciation, Depletion and Amortization		3,043,463		2,916,015
Total Property, Plant and Equipment, Net	$	2,083,240	$	2,092,165

Note 16 - Segment Information

9 Months Ended

Sep. 30, 2020

Segment Reporting Disclosure [Text Block]

NOTE 16—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 September 30, 2020 are:

	*PAMC*			*Other*		*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	184,066		$	309	$	—	$	184,375		(A)
Terminal Revenue		—			17,008		—		17,008
Freight Revenue		12,909			—		—		12,909
Total Revenue from Contracts with Customers	$	196,975		$	17,317	$	—	$	214,292
(Loss) Earnings Before Income Tax	$	(6,930	)	$	3,488	$	—	$	(3,442	)
Segment Assets	$	1,878,350		$	676,488	$	—	$	2,554,838
Depreciation, Depletion and Amortization	$	49,944		$	5,015	$	—	$	54,959
Capital Expenditures	$	15,733		$	3,775	$	—	$	19,508

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

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

Industry segment results for the nine months ended September 30, 2020 are:

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	541,545		$	595		$	—	$	542,140		(A)
Terminal Revenue		—			49,407			—		49,407
Freight Revenue		19,141			—			—		19,141
Total Revenue from Contracts with Customers	$	560,686		$	50,002		$	—	$	610,688
Loss Before Income Tax	$	(18,405	)	$	(9,400	)	$	—	$	(27,805	)
Segment Assets	$	1,878,350		$	676,488		$	—	$	2,554,838
Depreciation, Depletion and Amortization	$	145,154		$	10,903		$	—	$	156,057
Capital Expenditures	$	52,687		$	13,268		$	—	$	65,955

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

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

(A)

For the three and nine months ended September 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 September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Customer A	$	45,818	$	49,772	$	94,647	$	180,014
Customer C	$	36,888	$	63,526	$	86,631	$	158,903
Customer B		*	$	95,953	$	141,993	$	358,882

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

Reconciliation of Segment Information to Consolidated Amounts:

Total Assets:

	*September 30,*
	*2020*		*2019*
Segment Assets for Total Reportable Business Segments	$	1,878,350	$	2,014,381
Segment Assets for All Other Business Segments		542,189		512,738
Items Excluded from Segment Assets:
Cash and Other Investments		32,660		104,344
Deferred Tax Assets		101,639		91,772
Total Consolidated Assets	$	2,554,838	$	2,723,235

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Note 4 - Miscellaneous Other Income (Tables)

9 Months Ended

Sep. 30, 2020

Interest and Other Income [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Contract Buyout	$	—	$	1,193	$	40,969	$	3,583
Sale of Certain Coal Lease Contracts		17,847		—		17,847		—
Royalty Income - Non-Operated Coal		2,241		4,976		9,638		16,863
Rental Income		255		625		1,077		1,923
Property Easements and Option Income		19		100		495		1,529
Interest Income		76		755		442		2,399
Purchased Coal Sales		—		3,136		—		9,052
Other		563		403		639		1,325
Miscellaneous Other Income	$	21,001	$	11,188	$	71,107	$	36,674

Note 8 - Credit Losses

9 Months Ended

Sep. 30, 2020

Credit Loss, Financial Instrument [Text Block]

NOTE 8—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		1,120		851
Ending Balance, September 30, 2020	$	4,874	$	4,492	$	1,646

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 17 - Additional Information With Respect to Unrestricted Subsidiaries

9 Months Ended

Sep. 30, 2020

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

NOTE 17—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 September 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	138,359		$	46,016		$	184,375
Terminal Revenue		17,008			—			17,008
Freight Revenue		9,682			3,227			12,909
Miscellaneous Other Income		11,454			9,547			21,001
Gain on Sale of Assets		7,867			59			7,926
Total Revenue and Other Income		184,370			58,849			243,219
Costs and Expenses:
Operating and Other Costs		118,857			34,174			153,031
Depreciation, Depletion and Amortization		33,070			21,889			54,959
Freight Expense		9,682			3,227			12,909
Selling, General and Administrative Costs		8,238			2,879			11,117
Gain on Debt Extinguishment		(1,078	)		—			(1,078	)
Interest Expense, net		13,203			2,520			15,723
Total Costs and Expenses		181,972			64,689			246,661
Earnings (Loss) Before Income Tax		2,398			(5,840	)		(3,442	)
Income Tax Expense		5,918			—			5,918
Net Loss		(3,520	)		(5,840	)		(9,360	)
Less: Net Loss Attributable to Noncontrolling Interest		(2,136	)		—			(2,136	)
Net Loss Attributable to CONSOL Energy Inc. Shareholders	$	(1,384	)	$	(5,840	)	$	(7,224	)

Balance Sheet at September 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
ASSETS
Current Assets:
Cash and Cash Equivalents	$	21,636		$	648	$	22,284
Accounts and Notes Receivable
Trade Receivables, net		—			120,548		120,548
Other Receivables, net		23,786			962		24,748
Inventories		43,399			13,178		56,577
Prepaid Expenses and Other Assets		23,053			4,086		27,139
Total Current Assets		111,874			139,422		251,296
Property, Plant and Equipment:
Property, Plant and Equipment		4,109,220			1,017,483		5,126,703
Less-Accumulated Depreciation, Depletion and Amortization		2,437,152			606,311		3,043,463
Total Property, Plant and Equipment - Net		1,672,068			411,172		2,083,240
Other Assets:
Deferred Income Taxes		101,639			—		101,639
Right of Use Asset - Operating Leases		45,936			12,170		58,106
Other, net		57,920			2,637		60,557
Total Other Assets		205,495			14,807		220,302
TOTAL ASSETS	$	1,989,437		$	565,401	$	2,554,838
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable	$	51,277		$	20,986	$	72,263
Accounts (Recoverable) Payable - Related Parties		(8,035	)		8,035		—
Current Portion of Long-Term Debt		59,703			9,251		68,954
Other Accrued Liabilities		209,132			38,263		247,395
Total Current Liabilities		312,077			76,535		388,612
Long-Term Debt:
Long-Term Debt, Related Party		(174,685	)		174,685		—
Long-Term Debt		587,020			—		587,020
Finance Lease Obligations		15,948			5,198		21,146
Total Long-Term Debt		428,283			179,883		608,166
Deferred Credits and Other Liabilities:
Postretirement Benefits Other Than Pensions		421,705			—		421,705
Pneumoconiosis Benefits		194,312			6,754		201,066
Asset Retirement Obligations		218,031			11,315		229,346
Workers' Compensation		57,527			3,998		61,525
Salary Retirement		33,454			—		33,454
Operating Lease Liability		33,445			8,178		41,623
Other		15,726			887		16,613
Total Deferred Credits and Other Liabilities		974,200			31,132		1,005,332
TOTAL LIABILITIES		1,714,560			287,550		2,002,110
Total CONSOL Energy Inc. Stockholders’ Equity		148,228			277,851		426,079
Noncontrolling Interest		126,649			—		126,649
TOTAL LIABILITIES AND EQUITY	$	1,989,437		$	565,401	$	2,554,838

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

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	226,157		$	75,385	$	301,542
Terminal Revenue		16,303			—		16,303
Freight Revenue		2,699			900		3,599
Miscellaneous Other Income		391			10,797		11,188
Gain on Sale of Assets		714			—		714
Total Revenue and Other Income		246,264			87,082		333,346
Costs and Expenses:
Operating and Other Costs		180,487			54,362		234,849
Depreciation, Depletion and Amortization		43,284			11,086		54,370
Freight Expense		2,699			900		3,599
Selling, General and Administrative Costs		11,850			2,840		14,690
Loss on Debt Extinguishment		801			—		801
Interest Expense, net		14,011			1,587		15,598
Total Costs and Expenses		253,132			70,775		323,907
(Loss) Earnings Before Income Tax		(6,868	)		16,307		9,439
Income Tax Expense		2,415			—		2,415
Net (Loss) Income		(9,283	)		16,307		7,024
Less: Net Income Attributable to Noncontrolling Interest		2,684			—		2,684
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(11,967	)	$	16,307	$	4,340

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 Nine Months Ended September 30, 2020 (unaudited):

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*		*Consolidated*
Revenue and Other Income:
Coal Revenue	$	406,754		$	135,386	$	542,140
Terminal Revenue		49,407			—		49,407
Freight Revenue		14,356			4,785		19,141
Miscellaneous Other Income		32,119			38,988		71,107
Gain on Sale of Assets		15,182			59		15,241
Total Revenue and Other Income		517,818			179,218		697,036
Costs and Expenses:
Operating and Other Costs		373,774			107,938		481,712
Depreciation, Depletion and Amortization		110,720			45,337		156,057
Freight Expense		14,356			4,785		19,141
Selling, General and Administrative Costs		30,441			9,285		39,726
Gain on Debt Extinguishment		(17,911	)		—		(17,911	)
Interest Expense, net		39,187			6,929		46,116
Total Costs and Expenses		550,567			174,274		724,841
(Loss) Earnings Before Income Tax		(32,749	)		4,944		(27,805	)
Income Tax Expense		143			—		143
Net (Loss) Income		(32,892	)		4,944		(27,948	)
Less: Net Loss Attributable to Noncontrolling Interest		(5,108	)		—		(5,108	)
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(27,784	)	$	4,944	$	(22,840	)

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

	*Company and*
	*Restricted*			*Unrestricted*
	*Subsidiaries*			*Subsidiaries*			*Consolidated*
Revenue and Other Income:
Coal Revenue	$	738,499		$	246,166		$	984,665
Terminal Revenue		50,829			—			50,829
Freight Revenue		10,586			3,529			14,115
Miscellaneous Other Income		4,528			32,146			36,674
Gain (Loss) on Sale of Assets		1,991			(5	)		1,986
Total Revenue and Other Income		806,433			281,836			1,088,269
Costs and Expenses:
Operating and Other Costs		552,671			165,739			718,410
Depreciation, Depletion and Amortization		117,606			33,639			151,245
Freight Expense		10,586			3,529			14,115
Selling, General and Administrative Costs		42,548			10,353			52,901
Loss on Debt Extinguishment		25,444			—			25,444
Interest Expense, net		45,745			4,495			50,240
Total Costs and Expenses		794,600			217,755			1,012,355
Earnings Before Income Tax		11,833			64,081			75,914
Income Tax Benefit		(243	)		—			(243	)
Net Income		12,076			64,081			76,157
Less: Net Income Attributable to Noncontrolling Interest		14,102			—			14,102
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(2,026	)	$	64,081		$	62,055

Note 7 - Income Taxes

9 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Text Block]

NOTE 7—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 nine months ended September 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 and the final regulations on interest limitation regulations (“163j regulations”) issued by the Treasury Department. 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 final 163j regulations also allowed the Company to deduct additional interest expense, but also reduce the base of earnings upon which percentage depletion was computed. The effective tax rate for the nine months ended September 30, 2020 was (0.6%), composed of tax expense of 21.8% from operations and discrete tax items of $902 related to equity compensation, $1,139 related to the effect of the CARES Act, and $3,059 related to the effect of the final 163j regulations, as noted above.

The effective tax rate for the nine months ended September 30, 2019 was (0.3)%, composed of a tax expense of 0.2% from operations and a discrete tax benefit of (0.5)% primarily related to equity compensation. The effective tax rate for the nine months ended September 30, 2019 differs from the U.S. federal statutory rate of 21%, primarily due to the income tax benefit for excess percentage depletion.

The Company utilizes the “more likely than not” standard in recognizing a tax benefit in its financial statements. For the nine months ended September 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 (benefit).

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 tax year December 31, 2019 for certain state and foreign returns. Further, the Company is subject to examination for the period November 28, 2017 through the tax year December 31, 2019 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 13 - Long-term Debt

9 Months Ended

Sep. 30, 2020

Long-term Debt [Text Block]

NOTE 13—LONG-TERM DEBT:

	*September 30,*		*December 31,*
	*2020*		*2019*
Debt:
Term Loan B due in September 2024 (Principal of $270,875 and $272,938 less Unamortized Discount of $1,000 and $1,187, 4.65% and 6.30% Weighted Average Interest Rate, respectively)	$	269,875	$	271,751
11.00% Senior Secured Second Lien Notes due November 2025		176,452		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)		72,500		88,750
Other Asset-Backed Financing Arrangements		21,885		9,289
Advance Royalty Commitments (10.78% Weighted Average Interest Rate)		1,895		1,895
Less: Unamortized Debt Issuance Costs		10,759		10,323
		634,713		685,855
Less: Amounts Due in One Year*		47,693		32,053
Long-Term Debt	$	587,020	$	653,802

* Excludes current portion of Finance Lease Obligations of $21,261 and $18,219 at September 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 September 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 2.04 to 1.00 at September 30, 2020. The maximum total net leverage ratio was 3.38 to 1.00 at September 30, 2020. The minimum fixed charge coverage ratio was 1.33 to 1.00 at September 30, 2020. The Company was in compliance with all of its debt covenants as of September 30, 2020. The Company is continuing to actively monitor the effects of the ongoing COVID-19 pandemic on its liquidity.

The TLB Facility also includes a financial covenant that requires the Company to repay a certain amount of its borrowings under the TLB Facility within ten business days after the date it files its Form 10-K with the Securities and Exchange Commission if the Company has excess cash flow (as defined in the credit agreement for the Senior Secured Credit Facilities) during the year covered by the applicable Form 10-K. During the nine months ended September 30, 2019, CONSOL Energy made the required repayment of approximately $110 million based on the amount of the Company's excess cash flow as of December 31, 2018. For fiscal year 2018, such repayment was equal to 75% of the Company's excess cash flow less any voluntary prepayments of its borrowings under the TLB Facility made by the Company during 2018. For all subsequent fiscal years, the required repayment is equal to a certain percentage of the Company’s excess cash flow for such year, ranging from 0% to 75% depending on the Company’s total net leverage ratio, less the amount of certain voluntary prepayments made by the Company, if any, under the TLB Facility during such fiscal year. 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 September 30, 2020, the Revolving Credit Facility had no borrowings outstanding and $99,126 of letters of credit outstanding, leaving $300,874 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 nine months ended September 30, 2020, the Company repurchased $45,176 of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025. During the nine months ended September 30, 2019, the Company made a required repayment of approximately $110 million on the TLB Facility (discussed above) and amended the Senior Secured Credit Facilities. The Company also repurchased $35,048 of its outstanding 11.00% Senior Secured Second Lien Notes due in 2025 during the nine months ended September 30, 2019. As part of these transactions, $1,078 and $17,911 was included in Gain on Debt Extinguishment on the Consolidated Statements of Income for the three and nine months ended September 30, 2020, respectively, and $801 and $25,444 was included in Loss on Debt Extinguishment on the Consolidated Statements of Income for the three and nine months ended September 30, 2019, respectively.

The Company is a borrower under two asset-backed financing arrangements related to certain equipment. The equipment, which has an approximate value of $21,885, fully collateralizes the loans. As of September 30, 2020, a total of $18,894 matures in December 2020 and $2,991 matures in September 2024. The loans had a weighted average interest rate of 4.30% and 5.07% at September 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 September 30, 2020 and December 31, 2019, the interest rate swap contracts were reflected in the Consolidated Balance Sheets at their fair value of $3,373 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 $2,408 (net of $810 tax) at September 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 nine months ended September 30, 2020. As such, a loss of $1,005 was recognized in interest expense in the Consolidated Statements of Income for the nine months ended September 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 September 30, 2020, the Company expects expense of approximately $2,069 to be reclassified into earnings in the next 12 months.

Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Actuarially Determined Long-Term Liability Adjustments, Tax	$ 1,214	$ 1,214	$ 1,214	$ 780	$ 3,642	$ 2,342
Unrealized Loss on Cash Flow Hedges, Tax	$ (127)	$ 4	$ 933	$ 83	$ 810	$ 167

Note 8 - Credit Losses - Impact of ASC 326 (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Allowance for Credit Losses on Receivables	$ 1,646	$ 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	$ 4,492	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 16 - Segment Information - Total Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Segment Assets	$ 2,554,838	$ 2,693,802	$ 2,723,235
Cash and Other Investments	32,660		104,344
Deferred Tax Assets	101,639	$ 103,505	91,772
Operating Segments [Member] \| Reportable Segments [Member]
Segment Assets	1,878,350		2,014,381
Operating Segments [Member] \| All Other Segment [Member]
Segment Assets	$ 542,189		$ 512,738

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
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-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Section S99
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 810
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-Section 45
-Paragraph 25
-Subparagraph (a)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 32
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 944
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-Section S99
-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 3
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Note 15 - Fair Value Of Financial instruments - Financial Instruments Measured at Fair Value (Details) - USD ($)
$ in Thousands

Sep. 30, 2020

Dec. 31, 2019

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

$ (259)

$ (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]

(3,373)

(154)

(259)

(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 10 - Accounts Receivable Securitization

9 Months Ended

Sep. 30, 2020

Accounts Receivable Securitization [Text Block]

NOTE 10—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 September 30, 2020, the Company's eligible accounts receivable yielded $30,660 of borrowing capacity. At September 30, 2020, the facility had no outstanding borrowings and $30,100 of letters of credit outstanding, leaving available borrowing capacity of $560. 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 $249 and $882 for the three and nine months ended September 30, 2020, respectively, and $344 and $1,095 for the three and nine months ended September 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 9 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Coal	$ 6,640	$ 2,484
Supplies	49,937	51,647
Total Inventories	$ 56,577	$ 54,131

Note 19 - Stock, Unit and Debt Repurchases

9 Months Ended

Sep. 30, 2020

Stockholders' Equity Note Disclosure [Text Block]

NOTE 19—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 nine months ended September 30, 2020 and 2019, the Company repurchased approximately $45,176 and $35,048 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 nine months ended September 30, 2020. During the nine months ended September 30, 2019, the Company repurchased and retired 1,717,497 shares of the Company's common stock at an average price of $19.06 per share and 26,297 of the Partnership's common units were purchased at an average price of $14.05 per unit.

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities:
Net (Loss) Income	$ (27,948)	$ 76,157
Adjustments to Reconcile Net (Loss) Income to Net Cash Provided by Operating Activities:
Depreciation, Depletion and Amortization	156,057	151,245
Gain on Sale of Assets	(15,241)	(1,986)
Stock/Unit-Based Compensation	9,462	13,349
Amortization of Debt Issuance Costs	5,301	4,953
(Gain) Loss on Debt Extinguishment	(17,911)	25,444
Deferred Income Taxes	143	(16,402)
Equity in Earnings of Affiliates	1,147	0
Changes in Operating Assets:
Accounts and Notes Receivable	25,197	(10,002)
Inventories	(2,446)	(193)
Prepaid Expenses and Other Assets	5,880	(3,009)
Changes in Other Assets	(16,902)	14,332
Changes in Operating Liabilities:
Accounts Payable	(29,746)	(10,233)
Other Operating Liabilities	(1,645)	3,204
Changes in Other Liabilities	(28,960)	(23,676)
Net Cash Provided by Operating Activities	62,388	223,183
Cash Flows from Investing Activities:
Capital Expenditures	(65,955)	(131,475)
Proceeds from Sales of Assets	8,779	2,015
Other Investing Activity	(229)	0
Net Cash Used in Investing Activities	(57,405)	(129,460)
Cash Flows from Financing Activities:
Proceeds from Finance Lease Obligations	16,293	0
Payments on Finance Lease Obligations	(18,732)	(13,784)
Repurchases of Common Stock	0	(31,318)
Distributions to Noncontrolling Interest	(5,575)	(16,674)
Shares/Units Withheld for Taxes	(772)	(4,745)
Debt-Related Financing Fees	(9,002)	(20,628)
Net Cash Used in Financing Activities	(62,992)	(223,809)
Net Decrease in Cash and Cash Equivalents and Restricted Cash	(58,009)	(130,086)
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	22,284	134,849
Non-Cash Investing and Financing Activities:
Finance Lease	17,335	0
Other Equipment Financing	13,123	3,834
CONSOL Coal Resources L P Member
Cash Flows from Financing Activities:
Repurchases of Common Stock	0	(369)
Term Loan A Facility [Member]
Cash Flows from Financing Activities:
Proceeds from Term Loan	0	26,250
Payments on Debt	(16,250)	(7,500)
Term Loan B Facility [Member]
Cash Flows from Financing Activities:
Payments on Debt	(2,063)	(123,750)
Senior Secured Second Lien Notes due 2025 [Member]
Cash Flows from Financing Activities:
Payments on Debt	(26,365)	(35,048)
Other Asset Backed Financing [Member]
Cash Flows from Financing Activities:
Proceeds from Term Loan	0	3,757
Payments on Debt	$ (526)	$ 0

Note 2 - Major Transactions

9 Months Ended

Sep. 30, 2020

Collaborative Arrangement Disclosure [Text Block]

NOTE 2—MAJOR TRANSACTIONS

On September 16, 2020, CONSOL entered into a settlement transaction with (i) Murray Energy Holdings Co., Murray Energy Corporation, and their direct and indirect subsidiaries (such entities that are debtors in possession in Murray Energy Holdings Co.’s jointly administered Chapter 11 cases, the “Debtors”), (ii) ACNR Holdings, Inc. (together with its direct and indirect subsidiaries, “Murray NewCo”) to fully and finally resolve the disputes raised in the CONSOL Adversary Case and any and all other disputes, controversies, or causes of action between and among them related to (a) the Debtors’ rejection of the 2013 stock purchase agreement (“SPA”) and CONSOL’s waiver of any objection thereto; (b) the Debtors’ assumption and assignment to Murray NewCo (or its designated direct or indirect subsidiaries) and payment of certain cure and other amounts relating to the First Overriding Royalty Agreement, as amended, the Second Overriding Royalty Agreement, as amended, the Water Treatment Cost Sharing Agreement, as amended, and the Master Entry Driver Lease Agreement; (c) the Debtors’ assumption and assignment to Murray NewCo (or its designated direct or indirect subsidiaries) of the Cooperation and Safety Agreement, the Surface Use Agreement, the Substation and Power Line Agreement, the Substation and Power Line Rights-of-Way, the McMillian Assignment, the Partial Powerline Assignment, the 2013 Well Plugging Consent Order and Agreement, and the 2020 Well Plugging Agreement; (d) the Debtors’ and CONSOL’s continued cooperation about certain matters consistent with historical practice, including (i) with respect to each parties’ payment obligations related to certain claims relating to certain worker’s compensation, Black Lung, and long-term disability and (ii) with respect to easements and boundaries as set forth in the 2013 SPA and the Closing Land Letter Agreement; (e) the Debtors’ assumption of, and CONSOL’s payment of certain amounts relating to, the Split Leases; (f) CONSOL’s transfer to Murray NewCo (or its designated direct or indirect subsidiaries), and Murray NewCo’s (or its designated direct or indirect subsidiaries’) payment for, certain coalbed methane wells, gas wells, and land; (g) the usage by CONSOL of the power structure of Murray NewCo (or its designated direct or indirect subsidiaries) on agreed upon terms and the Debtors’ and Murray NewCo’s release of the alleged claim for CONSOL’s prior usage; (h) CONSOL’s dismissal of CONSOL Energy Inc. v Murray Energy Holdings Co., et al., Adversary Case 2:20-ap-02036, with prejudice, which dismissal will be contingent upon (1) the Debtors’ assumption and assignment to Murray NewCo (or its designated direct or indirect subsidiaries) of the Assumed CONSOL Agreements and (2) the Debtors’ compliance with the terms of the CONSOL Term Sheets and other agreements consistent with these transactions; and (i) certain other terms and conditions consistent with the foregoing. The foregoing agreements and compromises, which have been memorialized in definitive documentation, shall be treated as a single, integrated transaction. The effect of the agreements, as amended, in the normal course of business resulted in CONSOL recognizing (a) Miscellaneous Other Income of $18,561 related to the Sale of Certain Coal Lease Contracts and other income, (b) Gain on Sale of Assets of $6,230 related to the sale of certain gas wells and equipment, and (c) a reduction of Operating and Other Costs of $1,940 as a result of expense rebates offset with various cure costs, all of which are included in the Consolidated Statement of Income for the three months ended September 30, 2020. As of September 30, 2020, the various transactions between the parties resulted in $8,088 of Other Receivables, net, and $21,326 of Other Assets, net, included in the Consolidated Balance Sheet. As of December 31, 2019, various transactions between the parties resulted in $13,567 of Other Receivables, net, included in the Consolidated Balance Sheet. See Note 14 - Commitments and Contingent Liabilities with respect to additional information relating to certain liabilities of the Company under the Coal Act (as defined below).

Note 8 - Credit Losses - Impact of ASC 326 - Allowance for Credit Losses by Portfolio (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020 USD ($)
Beginning Balance	$ 0
Provision for expected credit losses	851
Beginning Balance	1,646
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	1,120
Beginning Balance	4,492
Other Receivables [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning Balance	$ 2,661

Note 18 - Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2020

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Operating and Other Costs	$	1,006	$	838	$	2,715	$	2,368
Selling, General and Administrative Costs		1,770		1,902		6,427		6,932
Total Services from CONSOL Energy	$	2,776	$	2,740	$	9,142	$	9,300

Note 20 - Subsequent Events

9 Months Ended

Sep. 30, 2020

Subsequent Events [Text Block]

NOTE 20—Subsequent Events :

On October 23, 2020, CONSOL Energy, together with CCR, announced they have entered into a definitive merger agreement pursuant to which CONSOL Energy will acquire all of the outstanding CCR common units other than any CCR common units currently owned by CONSOL Energy and its subsidiaries (each, a “Public Common Unit”) in an all-stock transaction valued at approximately $34.4 million. On the closing of the transactions contemplated under the Merger Agreement, the Company will acquire all of the approximately 10.9 million outstanding Public Common Units at a fixed exchange ratio of 0.73 shares of CONSOL Energy common stock for each Public Common Unit. This exchange ratio represents a 2.1% premium to the volume weighted average exchange ratio during the 20 trading days ended October 22, 2020. In aggregate, CONSOL Energy will issue approximately 8.0 million shares in connection with the proposed transaction, representing approximately 22.2% of the total CONSOL Energy shares that will be outstanding on a pro forma basis after completion of the CCR Merger.

The transaction terms were negotiated, reviewed and approved by the conflicts committee of the board of directors of CCR’s general partner and the board of directors of CCR’s general partner. The CCR conflicts committee is composed of the independent members of the board of directors of CCR’s general partner. CONSOL Energy’s board of directors also approved the Merger Agreement and the transactions contemplated thereby, including the CCR Merger and the issuance of CONSOL Energy common stock as the merger consideration, and has resolved to submit the approval of the issuance of the CONSOL Energy common stock in connection with the proposed transactions to a vote of the holders of CONSOL Energy common stock.

Subject to customary approvals and conditions, the transaction is expected to close in the first quarter of 2021. The transaction is subject to the approval by the holders of at least a majority of the outstanding CCR common units, approval by a majority of the votes cast by CONSOL Energy’s stockholders and the effectiveness of a registration statement related to the issuance of the new CONSOL Energy shares to CCR’s common unitholders. Pursuant to a support agreement entered into in connection with the transaction, CONSOL Energy has agreed to vote all of the CCR common units that it owns in favor of the proposed transaction. CONSOL Energy currently owns approximately 60.7% of the outstanding CCR common units.

In connection with the closing of the transaction, CCR’s common units will cease to be publicly traded and the incentive distribution rights in CCR will be eliminated.

Note 8 - Credit Losses (Details Textual) - USD ($) $ in Thousands	Jan. 01, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance		$ 552,728	$ 555,875	$ 571,090	$ 572,395	$ 593,447	$ 610,243	$ 571,522	$ 551,611
Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance		$ 233,765	$ 240,989	$ 258,972	$ 259,903	$ 245,957	$ 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.

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Note 18 - Related Party Transactions

9 Months Ended

Sep. 30, 2020

NOTE 18—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 nine months ended September 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 nine months ended September 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 September 30, 2020 and 2019, $2,428 and $2,003 of interest was incurred under the Affiliated Company Credit Agreement, respectively. For the nine months ended September 30, 2020 and 2019, $6,705 and $5,770 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 September 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.

See Note 20 - Subsequent Events for a discussion of the CCR Merger.

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Operating and Other Costs	$	1,006	$	838	$	2,715	$	2,368
Selling, General and Administrative Costs		1,770		1,902		6,427		6,932
Total Services from CONSOL Energy	$	2,776	$	2,740	$	9,142	$	9,300

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

At September 30, 2020 and December 31, 2019, CCR had a net payable to the Company in the amount of $8,035 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 19 - 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 nine months ended September 30, 2020. During the three and nine months ended September 30, 2019, 19,413 and 26,297 of the Partnership's common units were purchased under this program at an average price of $12.88 and $14.05 per unit, respectively.

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 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)	26,034,211	25,932,618
Common stock shares outstanding (in shares)	26,034,211	25,932,618

Note 13 - Long-term Debt (Tables)

9 Months Ended

Sep. 30, 2020

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

	*September 30,*		*December 31,*
	*2020*		*2019*
Debt:
Term Loan B due in September 2024 (Principal of $270,875 and $272,938 less Unamortized Discount of $1,000 and $1,187, 4.65% and 6.30% Weighted Average Interest Rate, respectively)	$	269,875	$	271,751
11.00% Senior Secured Second Lien Notes due November 2025		176,452		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)		72,500		88,750
Other Asset-Backed Financing Arrangements		21,885		9,289
Advance Royalty Commitments (10.78% Weighted Average Interest Rate)		1,895		1,895
Less: Unamortized Debt Issuance Costs		10,759		10,323
		634,713		685,855
Less: Amounts Due in One Year*		47,693		32,053
Long-Term Debt	$	587,020	$	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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Note 3 - Revenue (Tables)

9 Months Ended

Sep. 30, 2020

Disaggregation of Revenue [Table Text Block]

	*Three Months Ended*				*Nine Months Ended*
	*September 30, 2020*		*September 30, 2019*		*September 30, 2020*		*September 30, 2019*
Coal Revenue	$	184,375	$	301,542	$	542,140	$	984,665
Terminal Revenue		17,008		16,303		49,407		50,829
Freight Revenue		12,909		3,599		19,141		14,115
Total Revenue from Contracts with Customers	$	214,292	$	321,444	$	610,688	$	1,049,609

Note 15 - Fair Value Of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2020

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

	*Fair Value Measurements at*								*Fair Value Measurements at*
	*September 30, 2020*								*December 31, 2019*
Description	*Level 1*		*Level 2*			*Level 3*			*Level 1*		*Level 2*			*Level 3*
Lease Guarantees	$	—	$	—		$	(259	)	$	—	$	—		$	(482	)
Derivatives ⁽¹⁾	$	—	$	(3,373	)	$	—		$	—	$	(154	)	$	—

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

	*September 30, 2020*				*December 31, 2019*
	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Amount*		*Value*		*Amount*		*Value*
Long-Term Debt	$	645,472	$	491,465	$	696,178	$	642,018

Note 18 - Related Party Transactions - Changes for Services (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total Services from CONSOL Energy	$ 2,776	$ 2,740	$ 9,142	$ 9,300
Operating and Other Costs [Member]
Total Services from CONSOL Energy	1,006	838	2,715	2,368
Selling, General and Administrative Expenses [Member]
Total Services from CONSOL Energy	$ 1,770	$ 1,902	$ 6,427	$ 6,932

Note 12 - Other Accrued Liabilities - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Subsidence Liability	$ 89,917	$ 90,645
Accrued Payroll and Benefits	20,444	21,102
Accrued Equipment Obligations	10,097	0
Accrued Interest	9,576	6,281
Other	22,004	21,034
Postretirement Benefits Other than Pensions	30,410	31,833
Asset Retirement Obligations	22,057	21,741
Operating Lease Liability	20,020	19,479
Pneumoconiosis Benefits	12,092	12,331
Workers' Compensation	10,778	11,323
Total Other Accrued Liabilities	$ 247,395	$ 235,769

Note 8 - Credit Losses (Tables)

9 Months Ended

Sep. 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		1,120		851
Ending Balance, September 30, 2020	$	4,874	$	4,492	$	1,646

Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 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 10 - Accounts Receivable Securitization (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Payments of Financing Costs, Total			$ 9,002	$ 20,628
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	30,660		$ 30,660		$ 41,282
Line of Credit Facility, Fair Value of Amount Outstanding	0		0		0
Letters of Credit Outstanding, Amount	30,100		30,100		41,211
Line of Credit Facility, Remaining Borrowing Capacity	560		560		$ 71
Payments of Financing Costs, Total	$ 249	$ 344	$ 882	$ 1,095
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 1 - Basis of Presentation

9 Months Ended

Sep. 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 nine months ended September 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 does not expect this update to have a material impact on the Company’s financial statements.

Earnings per Share

Basic earnings per share are computed by dividing net (loss) 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:

Three Months Ended

Nine Months Ended

September 30,

September 30,

2020

2019

2020

2019

Anti-Dilutive Restricted Stock Units
1,561,852 418,924 1,361,077 166,650

Anti-Dilutive Performance Share Units
29,062 56,399 32,736 —

1,590,914 475,323 1,393,813 166,650

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

Three Months Ended

Nine Months Ended

Dollars in thousands, except per share data

September 30,

September 30,

2020

2019

2020

2019

Numerator:

Net (Loss) Income
$ (9,360 ) $ 7,024 $ (27,948 ) $ 76,157

Less: Net (Loss) Income Attributable to Noncontrolling Interest
(2,136 ) 2,684 (5,108 ) 14,102

Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders
$ (7,224 ) $ 4,340 $ (22,840 ) $ 62,055

Denominator:

Weighted-average shares of common stock outstanding
26,034,198 26,835,297 26,017,546 27,285,511

Effect of dilutive shares*
— 181,693 — 195,332

Weighted-average diluted shares of common stock outstanding
26,034,198 27,016,990 26,017,546 27,480,843

(Loss) Earnings per Share:

Basic
$ (0.28 ) $ 0.16 $ (0.88 ) $ 2.27

Dilutive
$ (0.28 ) $ 0.16 $ (0.88 ) $ 2.26

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

Note 9 - Inventories (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Inventory, Current [Table Text Block]

	*September 30,*		*December 31,*
	*2020*		*2019*
Coal	$	6,640	$	2,484
Supplies		49,937		51,647
Total Inventories	$	56,577	$	54,131

Note 14 - Commitments and Contingent Liabilities (Details Textual) $ in Thousands	Sep. 30, 2020 USD ($)	Dec. 31, 2019 USD ($)
Number of Mines Sold	5
Guarantees, Maximum Exposure	$ 16,000	$ 20,000
Guarantees, Fair Value Disclosure	259	$ 482
Minimum [Member]
Servicing Liability, Estimated Annual Costs	10,000
Maximum [Member]
Servicing Liability, Estimated Annual Costs	$ 20,000

Note 11 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Total Property, Plant and Equipment	$ 5,126,703	$ 5,008,180
Less: Accumulated Depreciation, Depletion and Amortization	3,043,463	2,916,015
Total Property, Plant and Equipment, Net	2,083,240	2,092,165
Coal and Other Plant and Equipment [Member]
Total Property, Plant and Equipment	3,131,792	3,028,514
Mining Properties and Mineral Rights [Member]
Total Property, Plant and Equipment	874,439	872,909
Airshafts [Member]
Total Property, Plant and Equipment	449,863	437,003
Mine Development [Member]
Total Property, Plant and Equipment	343,960	342,706
Coal Advance Mining Royalties [Member]
Total Property, Plant and Equipment	$ 326,649	$ 327,048

Significant Accounting Policies (Policies)

9 Months Ended

Sep. 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 does not expect this update to have a material impact on the Company’s financial statements.

Earnings Per Share, Policy [Policy Text Block]

Earnings per Share

Basic earnings per share are computed by dividing net (loss) 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:

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2020*		*2019*		*2020*		*2019*
Anti-Dilutive Restricted Stock Units		1,561,852		418,924		1,361,077		166,650
Anti-Dilutive Performance Share Units		29,062		56,399		32,736		—
		1,590,914		475,323		1,393,813		166,650

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

	*Three Months Ended*					*Nine Months Ended*
Dollars in thousands, except per share data	*September 30,*					*September 30,*
	*2020*			*2019*		*2020*			*2019*
Numerator:
Net (Loss) Income	$	(9,360	)	$	7,024	$	(27,948	)	$	76,157
Less: Net (Loss) Income Attributable to Noncontrolling Interest		(2,136	)		2,684		(5,108	)		14,102
Net (Loss) Income Attributable to CONSOL Energy Inc. Shareholders	$	(7,224	)	$	4,340	$	(22,840	)	$	62,055

Denominator:
Weighted-average shares of common stock outstanding		26,034,198			26,835,297		26,017,546			27,285,511
Effect of dilutive shares*		—			181,693		—			195,332
Weighted-average diluted shares of common stock outstanding		26,034,198			27,016,990		26,017,546			27,480,843

(Loss) Earnings per Share:
Basic	$	(0.28	)	$	0.16	$	(0.88	)	$	2.27
Dilutive	$	(0.28	)	$	0.16	$	(0.88	)	$	2.26

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

Note 3 - Revenue

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Text Block]

NOTE 3—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*				*Nine Months Ended*
	*September 30, 2020*		*September 30, 2019*		*September 30, 2020*		*September 30, 2019*
Coal Revenue	$	184,375	$	301,542	$	542,140	$	984,665
Terminal Revenue		17,008		16,303		49,407		50,829
Freight Revenue		12,909		3,599		19,141		14,115
Total Revenue from Contracts with Customers	$	214,292	$	321,444	$	610,688	$	1,049,609

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 (loss) income. At September 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 nine months ended September 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 September 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 nine months ended September 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 passes to the customer, or over time when services are provided.

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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-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Note 16 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2020

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

	*PAMC*			*Other*		*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	184,066		$	309	$	—	$	184,375		(A)
Terminal Revenue		—			17,008		—		17,008
Freight Revenue		12,909			—		—		12,909
Total Revenue from Contracts with Customers	$	196,975		$	17,317	$	—	$	214,292
(Loss) Earnings Before Income Tax	$	(6,930	)	$	3,488	$	—	$	(3,442	)
Segment Assets	$	1,878,350		$	676,488	$	—	$	2,554,838
Depreciation, Depletion and Amortization	$	49,944		$	5,015	$	—	$	54,959
Capital Expenditures	$	15,733		$	3,775	$	—	$	19,508

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

	*PAMC*			*Other*			*Adjustments and Eliminations*		*Consolidated*
Coal Revenue	$	541,545		$	595		$	—	$	542,140		(A)
Terminal Revenue		—			49,407			—		49,407
Freight Revenue		19,141			—			—		19,141
Total Revenue from Contracts with Customers	$	560,686		$	50,002		$	—	$	610,688
Loss Before Income Tax	$	(18,405	)	$	(9,400	)	$	—	$	(27,805	)
Segment Assets	$	1,878,350		$	676,488		$	—	$	2,554,838
Depreciation, Depletion and Amortization	$	145,154		$	10,903		$	—	$	156,057
Capital Expenditures	$	52,687		$	13,268		$	—	$	65,955

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

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

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2020*		*2019*		*2020*		*2019*
Customer A	$	45,818	$	49,772	$	94,647	$	180,014
Customer C	$	36,888	$	63,526	$	86,631	$	158,903
Customer B		*	$	95,953	$	141,993	$	358,882

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

	*September 30,*
	*2020*		*2019*
Segment Assets for Total Reportable Business Segments	$	1,878,350	$	2,014,381
Segment Assets for All Other Business Segments		542,189		512,738
Items Excluded from Segment Assets:
Cash and Other Investments		32,660		104,344
Deferred Tax Assets		101,639		91,772
Total Consolidated Assets	$	2,554,838	$	2,723,235

Note 16 - Segment Information - Segment Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue	$ 214,292	$ 321,444	$ 610,688	$ 1,049,609
Pennsylvania Mining Complex [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Revenue	45,818	49,772	94,647	180,014
Pennsylvania Mining Complex [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer C [Member]
Revenue	$ 36,888	63,526	86,631	158,903
Pennsylvania Mining Complex [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer B [Member]
Revenue		$ 95,953	$ 141,993	$ 358,882