XML 37 R40.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Derivative Instruments and Hedging Activities (Details) (USD $) | 3 Months Ended | 9 Months Ended |  |  | 6 Months Ended
--- | --- | --- | --- | --- | ---
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Apr. 01, 2014 | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of Jul. 2014 - Dec. 2014 MMcf | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of Jul. 2014 - Dec. 2014 Minimum | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of Jul. 2014 - Dec. 2014 Maximum | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of Jul. 2014 - Dec. 2014 Weighted Average | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Swaps with contract period of Jul. 2014 - Dec. 2014 Weighted Average MMcf | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of January 2015 to December 2015 MMcf | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of January 2015 to December 2015 Minimum | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of January 2015 to December 2015 Maximum | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Collars with contract period of January 2015 to December 2015 Weighted Average | Sep. 30, 2014 Derivatives Designated as Hedges Natural Gas Swaps with contract period of January 2015 to December 2015 Weighted Average MMcf | Sep. 30, 2014 Derivatives Designated as Hedges Crude Oil Swaps with contract period of Jul. 2014 - Dec. 2014 Weighted Average MBbls | Sep. 30, 2014 Natural Gas and Oil Revenue [Member]
Derivative disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized losses included in accumulated other comprehensive income and will reclassified into natural gas and crude oil revenues , pre-tax |  |  |  |  |  |  |  |  | $ 73,400,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized losses included in accumulated other comprehensive income and will reclassified into natural gas and crude oil revenues , net of tax |  |  |  |  |  |  |  |  | 44,200,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustment for settled cash flow hedge contracts(1) | 12,965,000 | [1] | (11,942,000) | [1] | 69,337,000 | [1] | (22,372,000) | [1] |  |  |  |  |  |  |  |  |  |  |  |  | 26,800,000 | [2]
Cash Flow Hedge Gain (Loss) to be Reclassified Remainder of Year |  |  |  |  | $ (17,400,000) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Volume |  |  |  |  |  |  |  |  |  | 84,900.0 |  |  |  | 26,800.0 | 35,500.0 |  |  |  | 35,500.0 | 184.0 |  |
Collar Floor Price |  |  |  |  |  |  |  |  |  |  | 3.60 | 4.37 | 4.13 |  |  |  |  | 3.86 |  |  |  |
Collar Ceiling Price |  |  |  |  |  |  |  |  |  |  | 4.22 | 4.80 | 4.51 |  |  | 4.36 | 4.43 | 4.40 |  |  |  |
Swaps Weighted Average |  |  |  |  |  |  |  |  |  |  |  |  |  | 4.05 |  |  |  |  | 4.12 | 97.00 |  |
[1] | Net of income taxes of $(8,592) and $7,742 for the three months ended September 30, 2014 and 2013, respectively, and $(45,951) and $14,504 for the nine months ended September 30, 2014 and 2013, respectively.
[2] | The Company ceased hedge accounting effective April 1, 2014. For the three and nine months ended September 30, 2014, a loss of approximately $21.6 million and $44.5 million, respectively, were reclassified into income. These amounts were previously frozen in accumulated other comprehensive income (loss).

X
- Definition The estimated net amount of existing gains or losses on cash flow hedges at the reporting date expected to be reclassified to earnings within the remainder of the year. + References No definition available. + Details
Name: | cog_CashFlowHedgeGainLossToBeReclassifiedRemainderOfYear
Namespace Prefix: | cog_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate notional amount of price risk derivatives for instruments with notional amounts expressed in nonmonetary units. + References No definition available. + Details
Name: | cog_NonmonetaryNotionalAmountOfPriceRiskDerivatives1
Namespace Prefix: | cog_
Data Type: | num:volumeItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount before tax of increase (decrease) in accumulated in equity from transactions and other events and circumstances from non-owner sources. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners (distributions to owners). + References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994 + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The cap rate on a price risk derivative such as a cap or collar. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. + References No definition available. + Details
Name: | us-gaap_DerivativeCapPrice
Namespace Prefix: | us-gaap_
Data Type: | us-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition Floor rate on a price risk derivative such as a floor or a collar. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. + References No definition available. + Details
Name: | us-gaap_DerivativeFloorPrice
Namespace Prefix: | us-gaap_
Data Type: | us-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_DerivativeLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Average fixed price related to the group of price risk swap derivatives. + References No definition available. + Details
Name: | us-gaap_DerivativeSwapTypeAverageFixedPrice
Namespace Prefix: | us-gaap_
Data Type: | us-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount after tax of reclassification adjustment from accumulated other comprehensive income of accumulated gain (loss) realized from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's deferred hedging gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph c -URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41638-113959 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIOnDerivativesNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration