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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Income tax (benefit) expense provided on earnings consisted of:
| For the Years Ended December 31,
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
U.S. Federal | $ | (55,799) |  |  | $ | (51,243) |  |  | $ | (130,003) |
U.S. State | 12 |  |  | (113) |  |  | — |
| (55,787) |  |  | (51,356) |  |  | (130,003) |
Deferred: |  |  |  |  |
U.S. Federal | (83,080) |  |  | 47,717 |  |  | 319,813 |
U.S. State | (35,220) |  |  | 31,375 |  |  | 25,747 |
| (118,300) |  |  | 79,092 |  |  | 345,560 |
Total Income Tax (Benefit) Expense | $ | (174,087) |  |  | $ | 27,736 |  |  | $ | 215,557 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred taxes are as follows:
| December 31,
| 2020 |  | 2019
Deferred Tax Assets: |  |  |
Net Operating Loss- Federal | $ | 215,936 |  |  | $ | 202,913 |
Net Operating Loss - State | 129,641 |  |  | 130,430 |
Foreign Tax Credit | 43,194 |  |  | 43,194 |
Operating Lease Right-of-Use Assets | 28,085 |  |  | 47,849 |
Gas Well Closing | 24,251 |  |  | 17,888 |
Salary Retirement | 11,478 |  |  | 9,236 |
Equity Compensation | 6,639 |  |  | 9,308 |
Alternative Minimum Tax | — |  |  | 51,241 |
Interest Limitation | — |  |  | 25,734 |
Other | 9,416 |  |  | 10,030 |
Total Deferred Tax Assets | 468,640 |  |  | 547,823 |
Valuation Allowance | (123,098) |  |  | (125,054) |
Net Deferred Tax Assets | 345,542 |  |  | 422,769 |
Deferred Tax Liabilities: |  |  |
Property, Plant and Equipment | (649,917) |  |  | (593,401) |
Investment in Partnership | (85,882) |  |  | (145,424) |
Gas Derivatives | (26,882) |  |  | (105,721) |
Operating Lease Liabilities | (28,287) |  |  | (46,640) |
Discount on Convertible Notes | (18,097) |  |  | — |
Advance Gas Royalties | (2,519) |  |  | (3,337) |
Other | (211) |  |  | (4,354) |
Total Deferred Tax Liabilities | (811,795) |  |  | (898,877) |
Net Deferred Tax Liability | $ | (466,253) |  |  | $ | (476,108) |
Schedule of Effective Income Tax Rate Reconciliation | The following is a reconciliation, stated as a percentage of pretax income, of the United States statutory federal income tax rate to CNX's effective tax rate:
| For the Years Ended December 31,
| 2020 |  | 2019 |  | 2018
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent
Statutory U.S. Federal Income Tax Rate | $ | (126,595) |  |  | 21.0 | % |  | $ | 12,534 |  |  | 21.0 | % |  | $ | 230,721 |  |  | 21.0 | %
Net Effect of State Income Taxes | (32,336) |  |  | 5.5 |  |  | 1,333 |  |  | 2.2 |  |  | 60,814 |  |  | 5.6 |
Non-Controlling Interest | (11,556) |  |  | 1.9 |  |  | (23,662) |  |  | (39.6) |  |  | (18,181) |  |  | (1.7) |
Uncertain Tax Positions | 375 |  |  | (0.1) |  |  | — |  |  | — |  |  | (4,265) |  |  | (0.4) |
Accrual to Tax Return Reconciliation | 13 |  |  | — |  |  | 603 |  |  | 1.0 |  |  | 3,028 |  |  | 0.3 |
Effect of Equity Compensation | 4,311 |  |  | (0.7) |  |  | 8,771 |  |  | 14.7 |  |  | — |  |  | — |
Effect of Change in State Valuation Allowance | (2,004) |  |  | 0.3 |  |  | 33,238 |  |  | 55.6 |  |  | (22,684) |  |  | (2.1) |
Effect of Change in Federal Valuation Allowance | 48 |  |  | — |  |  | (2,640) |  |  | (4.4) |  |  | (18,110) |  |  | (1.7) |
Other Deferred Adjustments | 1,166 |  |  | (0.2) |  |  | (1,691) |  |  | (2.8) |  |  | 5,957 |  |  | 0.6 |
Effect of Federal and State Rate Reductions | (1,450) |  |  | 0.2 |  |  | (3,842) |  |  | (6.4) |  |  | (27,429) |  |  | (2.5) |
Effect of Federal Tax Credits | (6,284) |  |  | 1.0 |  |  | 2,881 |  |  | 4.8 |  |  | 1,208 |  |  | 0.1 |
Other | 225 |  |  | — |  |  | 211 |  |  | 0.4 |  |  | 4,498 |  |  | 0.4 |
Income Tax (Benefit) Expense / Effective Rate | $ | (174,087) |  |  | 28.9 | % |  | $ | 27,736 |  |  | 46.5 | % |  | $ | 215,557 |  |  | 19.6 | %
Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending gross amounts of unrecognized tax benefits is as follows:
| For the Years Ended
| December 31,
| 2020 |  | 2019
Balance at Beginning of Period | $ | 31,516 |  |  | $ | 31,516 |
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods | 1,726 |  |  | — |
Reduction in Unrecognized Tax Benefits Because of the Lapse of the Applicable Statute of Limitations | (1,351) |  |  | — |
Balance at End of Period | $ | 31,891 |  |  | $ | 31,516 |

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