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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax (Benefit) Expense

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

			For the Years Ended December 31,
			2024						2023						2022
Current:
U.S. Federal			$	756					$	—					$	—
U.S. State			3,245						4,777						6,188
			4,001						4,777						6,188
Deferred:
U.S. Federal			(27,917)						455,224						(40,649)
U.S. State			(5,952)						42,208						(35,409)
			(33,869)						497,432						(76,058)
Total Income Tax (Benefit) Expense			$	(29,868)					$	502,209					$	(69,870)

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred taxes are as follows:

			December 31,
			2024						2023
Deferred Tax Assets:
Net Operating Loss- Federal			$	137,476					$	160,405
Gas Derivatives			130,834						14,466
Section 174 Expenses			91,342						92,414
Net Operating Loss - State			70,689						76,259
Interest Limitation			62,271						36,451
Federal Tax Credits			44,457						45,619
Gas Well Closing			33,541						24,652
Operating Lease Liabilities			25,650						36,297
State Deferred Tax Adjustment			15,983						15,983
Salary Retirement			8,037						8,488
Equity Compensation			6,659						5,419
Convertible Note Amortization			2,121						3,628
Other			2,687						6,089
Total Deferred Tax Assets			631,747						526,170
Valuation Allowance			(36,879)						(39,264)
Net Deferred Tax Assets			594,868						486,906
Deferred Tax Liabilities:
Property, Plant and Equipment			(1,261,971)						(1,177,773)
Operating Lease Right-of-Use Assets			(25,071)						(35,321)
Investment in Partnerships			(2,825)						(2,303)
Advance Gas Royalties			(515)						(404)
Other			(622)						(559)
Total Deferred Tax Liabilities			(1,291,004)						(1,216,360)
Net Deferred Tax Liability			$	(696,136)					$	(729,454)

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,
			2024												2023												2022
			Amount						Percent						Amount						Percent						Amount						Percent
Statutory U.S. Federal Income Tax Rate			$	(25,276)					21.0		%				$	466,814					21.0		%				$	(44,509)					21.0		%
Net Effect of State Income Taxes			(4,610)						3.8						83,379						3.8						(5,817)						2.8
Uncertain Tax Positions			13,309						(11.1)						17,673						0.8						14,440						(6.8)
Effect of Equity Compensation			(40)						—						1,036						—						2,254						(1.1)
Effect of Change in Valuation Allowance			(2,385)						2.0						(37,607)						(1.7)						(35,427)						16.7
Deferred Adjustments			229						(0.2)						(837)						—						2,481						(1.2)
Effect of State Rate Changes			2,806						(2.3)						297						—						10,025						(4.7)
Effect of Federal Tax Credits			(14,416)						12.0						(28,974)						(1.3)						(15,723)						7.4
Other			515						(0.4)						428						—						2,406						(1.1)
Income Tax (Benefit) Expense / Effective Rate			$	(29,868)					24.8		%				$	502,209					22.6		%				$	(69,870)					33.0		%

Schedule of 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,
			2024						2023
Balance at Beginning of Period			$	99,918					$	82,245
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Current Period			18,224						11,229
(Decrease) Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods			(4,915)						6,444
Balance at End of Period			$	113,227					$	99,918

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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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Tabular disclosure of the change in unrecognized tax benefits.

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