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INCOME AND MINING TAXES (Tables)
9 Months Ended
Sep. 30, 2023
Income Tax Disclosure [Abstract]  
Schedule of Unrecognized Tax Benefits Roll Forward A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, inclusive of interest and penalties, is as follows (in thousands):
Nine Months Ended September 30,
20232022
Balance as of January 1$8,574 $— 
Increase associated with tax positions taken during the current year— — 
Increase (decrease) associated with tax positions taken during a prior year (1)
(7,218)9,200 
Settlements(1,356)— 
Decrease associated with lapses in statutes of limitation— — 
Balance as of September 30 (1)
$— $9,200 

(1) Of the gross unrecognized tax benefits, nil were recognized as current liabilities in Condensed Consolidated Balance Sheet as of September 30, 2023.