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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
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,
| 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
U.S. Federal | $ | — |  |  | $ | (55,799) |  |  | $ | (51,243) |
U.S. State | 17 |  |  | 12 |  |  | (113) |
| 17 |  |  | (55,787) |  |  | (51,356) |
Deferred: |  |  |  |  |
U.S. Federal | (157,626) |  |  | (83,080) |  |  | 47,717 |
U.S. State | 19,739 |  |  | (35,220) |  |  | 31,375 |
| (137,887) |  |  | (118,300) |  |  | 79,092 |
Total Income Tax (Benefit) Expense | $ | (137,870) |  |  | $ | (174,087) |  |  | $ | 27,736 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred taxes are as follows:
| December 31,
| 2021 |  | 2020
Deferred Tax Assets: |  |  |
Gas Derivatives | $ | 262,658 |  |  | $ | — |
Net Operating Loss- Federal | 209,731 |  |  | 215,936 |
Net Operating Loss - State | 128,592 |  |  | 129,641 |
Foreign Tax Credit | 39,404 |  |  | 43,194 |
Federal Tax Credits | 33,034 |  |  | — |
Gas Well Closing | 25,682 |  |  | 24,251 |
Operating Lease Liabilities | 14,322 |  |  | 28,085 |
Salary Retirement | 11,504 |  |  | 11,478 |
Equity Compensation | 5,838 |  |  | 6,639 |
Other | 8,613 |  |  | 9,416 |
Total Deferred Tax Assets | 739,378 |  |  | 468,640 |
Valuation Allowance | (151,798) |  |  | (123,098) |
Net Deferred Tax Assets | 587,580 |  |  | 345,542 |
Deferred Tax Liabilities: |  |  |
Property, Plant and Equipment | (749,811) |  |  | (649,917) |
Investment in Partnership | (133,287) |  |  | (85,882) |
Discount on Convertible Notes | (15,864) |  |  | (18,097) |
Operating Lease Right-of-Use Assets | (14,985) |  |  | (28,287) |
Advance Gas Royalties | (1,842) |  |  | (2,519) |
Gas Derivatives | — |  |  | (26,882) |
Other | (392) |  |  | (211) |
Total Deferred Tax Liabilities | (916,181) |  |  | (811,795) |
Net Deferred Tax Liability | $ | (328,601) |  |  | $ | (466,253) |
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,
| 2021 |  | 2020 |  | 2019
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent
Statutory U.S. Federal Income Tax Rate | $ | (133,668) |  |  | 21.0 | % |  | $ | (126,595) |  |  | 21.0 | % |  | $ | 12,534 |  |  | 21.0 | %
Net Effect of State Income Taxes | (36,300) |  |  | 5.7 |  |  | (32,336) |  |  | 5.5 |  |  | 1,333 |  |  | 2.2 |
Non-Controlling Interest | — |  |  | — |  |  | (11,556) |  |  | 1.9 |  |  | (23,662) |  |  | (39.6) |
Uncertain Tax Positions | 35,914 |  |  | (5.6) |  |  | 375 |  |  | (0.1) |  |  | — |  |  | — |
Accrual to Tax Return Reconciliation | (3) |  |  | — |  |  | 13 |  |  | — |  |  | 603 |  |  | 1.0 |
Effect of Equity Compensation | 2,465 |  |  | (0.4) |  |  | 4,311 |  |  | (0.7) |  |  | 8,771 |  |  | 14.7 |
Effect of Change in State Valuation Allowance | 33,100 |  |  | (5.2) |  |  | (2,004) |  |  | 0.3 |  |  | 33,238 |  |  | 55.6 |
Effect of Change in Federal Valuation Allowance | (4,400) |  |  | 0.7 |  |  | 48 |  |  | — |  |  | (2,640) |  |  | (4.4) |
Other Deferred Adjustments | (4,401) |  |  | 0.7 |  |  | 1,166 |  |  | (0.2) |  |  | (1,691) |  |  | (2.8) |
Effect of State Apportionment Changes | 22,458 |  |  | (3.5) |  |  | (1,450) |  |  | 0.2 |  |  | (3,842) |  |  | (6.4) |
Effect of Federal Tax Credits | (53,269) |  |  | 8.3 |  |  | (6,284) |  |  | 1.0 |  |  | 2,881 |  |  | 4.8 |
Other | 234 |  |  | — |  |  | 225 |  |  | — |  |  | 211 |  |  | 0.4 |
Income Tax (Benefit) Expense / Effective Rate | $ | (137,870) |  |  | 21.7 | % |  | $ | (174,087) |  |  | 28.9 | % |  | $ | 27,736 |  |  | 46.5 | %
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,
| 2021 |  | 2020
Balance at Beginning of Period | $ | 31,891 |  |  | $ | 31,516 |
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods | 38,735 |  |  | 1,726 |
Reduction in Unrecognized Tax Benefits Because of the Lapse of the Applicable Statute of Limitations | (2,821) |  |  | (1,351) |
Balance at End of Period | $ | 67,805 |  |  | $ | 31,891 |

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