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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) provided on earnings consisted of:

			For the Years Ended December 31,
			2023						2022						2021
Current:
U.S. Federal			$	—					$	—					$	—
U.S. State			4,777						6,188						17
			4,777						6,188						17
Deferred:
U.S. Federal			455,224						(40,649)						(157,626)
U.S. State			42,208						(35,409)						19,739
			497,432						(76,058)						(137,887)
Total Income Tax Expense (Benefit)			$	502,209					$	(69,870)					$	(137,870)

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred taxes are as follows:

			December 31,
			2023						2022
Deferred Tax Assets:
Net Operating Loss- Federal			$	160,405					$	187,154
Section 174 Expenses			92,414						26,397
Net Operating Loss - State			76,259						82,189
Federal Tax Credits			45,619						34,317
Interest Limitation			36,451						14,618
Operating Lease Liabilities			36,297						45,427
Gas Well Closing			24,652						25,045
State Deferred Tax Adjustment			15,983						—
Gas Derivatives			14,466						461,952
Salary Retirement			8,488						8,167
Equity Compensation			5,419						4,474
Convertible Note Amortization			3,628						5,080
Foreign Tax Credit			—						7,738
Other			6,089						8,396
Total Deferred Tax Assets			526,170						910,954
Valuation Allowance			(39,264)						(84,609)
Net Deferred Tax Assets			486,906						826,345
Deferred Tax Liabilities:
Property, Plant and Equipment			(1,177,773)						(850,095)
Operating Lease Right-of-Use Assets			(35,321)						(44,238)
Investment in Partnerships			(2,303)						(163,483)
Advance Gas Royalties			(404)						(286)
Other			(559)						(523)
Total Deferred Tax Liabilities			(1,216,360)						(1,058,625)
Net Deferred Tax Liability			$	(729,454)					$	(232,280)

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,
			2023												2022												2021
			Amount						Percent						Amount						Percent						Amount						Percent
Statutory U.S. Federal Income Tax Rate			$	466,814					21.0		%				$	(44,509)					21.0		%				$	(133,668)					21.0		%
Net Effect of State Income Taxes			83,379						3.8						(5,817)						2.8						(36,300)						5.7
Uncertain Tax Positions			17,673						0.8						14,440						(6.8)						35,914						(5.6)
Effect of Equity Compensation			1,036						—						2,254						(1.1)						2,465						(0.4)
Effect of Change in Valuation Allowance			(37,607)						(1.7)						(35,427)						16.7						28,704						(4.5)
Deferred Adjustments			(837)						—						2,481						(1.2)						(4,408)						0.7
Effect of State Rate Changes			297						—						10,025						(4.7)						22,458						(3.5)
Effect of Federal Tax Credits			(28,974)						(1.3)						(15,723)						7.4						(53,269)						8.3
Other			428						—						2,406						(1.1)						234						—
Income Tax Expense (Benefit) / Effective Rate			$	502,209					22.6		%				$	(69,870)					33.0		%				$	(137,870)					21.7		%

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,
			2023						2022
Balance at Beginning of Period			$	82,245					$	67,805
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Current Period			11,229						—
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods			6,444						14,440
Balance at End of Period			$	99,918					$	82,245

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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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