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Income Taxes
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6 Months Ended |
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Jun. 30, 2013
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| Income Tax Disclosure [Abstract] | |
| Income Taxes | INCOME TAXES: The effective tax rate for the 2013 and 2012 six-month periods was 2,969.4% and 24.3%, respectively. The rate for the six months ended June 30, 2013 differs from the U.S. federal statutory rate of 35% primarily due to a $25,471 income tax charge for excess depletion, $8,269 discrete income tax charge related to the gain on sale of the Potomac coal reserves and a $1,585 income tax benefit due to a refund claim related to prior year Commonwealth of Pennsylvania taxes. The rate for the six months ended June 30, 2012 differs from the U.S. federal statutory rate of 35% primarily due to a $39,275 benefit recorded for excess depletion. The total amounts of uncertain tax positions at June 30, 2013 and 2012 were $22,770 and $25,570, respectively. If these uncertain tax positions were recognized, approximately $2,071 and $3,891, respectively, would affect CONSOL Energy’s effective tax rate. There were no additions to the liability for unrecognized tax benefits during the six months ended June 30, 2013 and 2012. CONSOL Energy recognizes interest accrued related to uncertain tax positions in its interest expense. As of June 30, 2013 and 2012, the Company reported an accrued interest liability relating to uncertain tax positions of $5,505 and $6,429, respectively. The accrued interest liability includes $675 and $1,055 of interest expense that is reflected in the Company’s Consolidated Statements of Income for the six months ended June 30, 2013 and 2012, respectively. CONSOL Energy recognizes penalties accrued related to uncertain tax positions in its income tax expense. As of June 30, 2013 and 2012, CONSOL Energy had no accrued liability for tax penalties. |