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Pension
 12 Months Ended
Dec. 31, 2021
Retirement Benefits [Abstract]  
Pension PENSION:
The benefits for the Defined Contribution Restoration Plan were frozen effective July 1, 2018. Employees hired after this date are not eligible for this benefit plan. In addition, current participants receive no further compensation credits after that date, with the last award being 2017. Annual interest credits will continue to be made in accordance with the terms of the plan.

The current portion of the pension obligation is included in Other Accrued Liabilities and the noncurrent portion is included in Other Liabilities in the Consolidated Balance Sheets.
The reconciliation of changes in the benefit obligation, plan assets and funded status of the pension benefits is as follows:
December 31,
20212020
Change in Benefit Obligation:
Benefit Obligation at Beginning of Period
$44,076 $40,196 
Service Cost
— 247 
Interest Cost
855 1,179 
Actuarial (Gain) Loss(161)4,098 
Benefits and Other Payments
(1,780)(1,644)
Benefit Obligation at End of Period$42,990 $44,076 
Change in Plan Assets:
Fair Value of Plan Assets at Beginning of Period
$— $— 
Company Contributions
1,780 1,644 
Benefits and Other Payments
(1,780)(1,644)
Fair Value of Plan Assets at End of Period$— $— 
Funded Status:
Current Liabilities
$(1,842)$(1,787)
Noncurrent Liabilities
(41,148)(42,289)
Net Obligation Recognized$(42,990)$(44,076)
Amounts Recognized in Accumulated Other Comprehensive Loss Consist of:
Net Actuarial Loss
$18,401 $19,075 
Prior Service Cost1,284 1,506 
Total
19,685 20,581 
Less: Tax Benefit
5,162 5,397 
Net Amount Recognized$14,523 $15,184 

The components of the net periodic benefit cost are as follows:
For the Years Ended December 31,
 202120202019
Components of Net Periodic Benefit Cost:
Service Cost
$— $247 $209 
Interest Cost
855 1,179 1,338 
Amortization of Prior Service Cost (Credit)222 221 (17)
Recognized Net Actuarial Loss
513 383 242 
Net Periodic Benefit Cost$1,590 $2,030 $1,772 

CNX utilizes a corridor approach to amortize actuarial gains and losses that have been accumulated under the pension plan. Cumulative gains and losses that are in excess of 10% of the greater of either the projected benefit obligation (PBO) or the market-related value of plan assets are amortized over the expected remaining future lifetime of all plan participants for the pension plan.
The following table provides information related to the pension plan with an accumulated benefit obligation in excess of plan assets:
As of December 31,
20212020
Projected Benefit Obligation$42,990 $44,076 
Accumulated Benefit Obligation$42,990 $43,886 
Fair Value of Plan Assets$— $— 

Assumptions:

The weighted-average assumptions used to determine benefit obligations are as follows:
As of December 31,
20212020
Discount Rate2.84 %2.47 %
Rate of Compensation Increase— %— %
Interest Credited Rate2.64 %2.26 %

The discount rates are determined using a Company-specific yield curve model (above-mean) developed with the assistance of an external actuary. The Company-specific yield curve models (above-mean) use a subset of the expanded bond universe to determine the Company-specific discount rate. Bonds used in the yield curve are rated AA by Moody's or Standard & Poor's as of the measurement date. The yield curve models parallel the plans' projected cash flows, and the underlying cash flows of the bonds included in the models exceed the cash flows needed to satisfy the Company plans.

The weighted-average assumptions used to determine net periodic benefit cost are as follows:
For the Years ended December 31,
202120202019
Discount Rate2.47 %3.36 %4.37 %
Rate of Compensation Increase— %— %3.63 %
Interest Credited Rate2.71 %2.47 %3.39 %

Cash Flows:
The following benefit payments, which reflect expected future service, are expected to be paid:
Pension
Year ended December 31,Benefits
2022$1,842 
2023$1,916 
2024$1,986 
2025$2,066 
2026$2,120 
Year 2027-2031$11,802