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

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



	CWP						Workers' Compensation
	For the Three Months Ended March 31,						For the Three Months Ended March 31,
	2017			2016			2017			2016
Service Cost	$	1,129		$	1,204		$	1,463		$	1,904
Interest Cost	1,013			1,123			592			638
Amortization of Actuarial Gain	(1,908		)	(1,383		)	(153		)	(101		)
Administrative Fees	151			—			138			—
State Administrative Fees and Insurance Bond Premiums	—			—			799			731
Curtailment Gain	—			(1,307		)	—			—
Net Periodic Benefit Cost (Credit)	$	385		$	(363	)	$	2,839		$	3,172

Income attributable to discontinued operations included in the CWP net periodic credit above was $1,290 for the three months ended March 31, 2016 and was included in Loss from Discontinued Operations, net on the Consolidated Statements of Income.

On March 31, 2016, CONSOL Energy completed the sale of its membership interests in BMC (See Note 2 - Discontinued Operations). As a result of the sale, certain obligations of the CWP plan were transferred to the buyer. This transfer triggered a curtailment gain of $1,307 which was included in Loss from Discontinued Operations, net on the Consolidated Statements of Income. The curtailment resulted in a plan remeasurement which increased the plan liabilities by $7,713 at March 31, 2016.