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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax benefit provided on earnings consisted of:

			For the Years Ended December 31,
			2022						2021						2020
Current:
U.S. Federal			$	—					$	—					$	(55,799)
U.S. State			6,188						17						12
			6,188						17						(55,787)
Deferred:
U.S. Federal			(40,649)						(157,626)						(83,080)
U.S. State			(35,409)						19,739						(35,220)
			(76,058)						(137,887)						(118,300)
Total Income Tax Benefit			$	(69,870)					$	(137,870)					$	(174,087)

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred taxes are as follows:

			December 31,
			2022						2021
Deferred Tax Assets:
Gas Derivatives			$	461,952					$	262,658
Net Operating Loss- Federal			187,154						209,731
Net Operating Loss - State			82,189						128,592
Operating Lease Liabilities			45,427						14,322
Federal Tax Credits			34,317						33,034
Section 174 Expenses			26,397						—
Gas Well Closing			25,045						25,682
Interest Limitation			14,618						—
Salary Retirement			8,167						11,504
Foreign Tax Credit			7,738						39,404
Convertible Note Amortization			5,080						—
Equity Compensation			4,474						5,838
Other			8,396						8,613
Total Deferred Tax Assets			910,954						739,378
Valuation Allowance			(84,609)						(151,798)
Net Deferred Tax Assets			826,345						587,580
Deferred Tax Liabilities:
Property, Plant and Equipment			(850,095)						(749,811)
Investment in Partnership			(163,483)						(133,287)
Operating Lease Right-of-Use Assets			(44,238)						(14,985)
Advance Gas Royalties			(286)						(1,842)
Discount on Convertible Notes			—						(15,864)
Other			(523)						(392)
Total Deferred Tax Liabilities			(1,058,625)						(916,181)
Net Deferred Tax Liability			$	(232,280)					$	(328,601)

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,
			2022												2021												2020
			Amount						Percent						Amount						Percent						Amount						Percent
Statutory U.S. Federal Income Tax Rate			$	(44,509)					21.0		%				$	(133,668)					21.0		%				$	(126,595)					21.0		%
Net Effect of State Income Taxes			(5,817)						2.8						(36,300)						5.7						(32,336)						5.5
Non-Controlling Interest			—						—						—						—						(11,556)						1.9
Uncertain Tax Positions			14,440						(6.8)						35,914						(5.6)						375						(0.1)
Effect of Equity Compensation			2,254						(1.1)						2,465						(0.4)						4,311						(0.7)
Effect of Change in Valuation Allowance			(35,427)						16.7						28,704						(4.5)						(2,004)						0.3
Deferred Adjustments			2,481						(1.2)						(4,408)						0.7						1,227						(0.2)
Effect of State Rate Changes			10,025						(4.7)						22,458						(3.5)						(1,450)						0.2
Effect of Federal Tax Credits			(15,723)						7.4						(53,269)						8.3						(6,284)						1.0
Other			2,406						(1.1)						234						—						225						—
Income Tax Benefit / Effective Rate			$	(69,870)					33.0		%				$	(137,870)					21.7		%				$	(174,087)					28.9		%

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,
			2022						2021
Balance at Beginning of Period			$	67,805					$	31,891
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods			14,440						38,735
Reduction in Unrecognized Tax Benefits Because of the Lapse of the Applicable Statute of Limitations			—						(2,821)
Balance at End of Period			$	82,245					$	67,805

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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