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ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2020

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in workers' compensation liability

​

​	​	​	​	​	​	​	​
​	​	December 31,					​
​	​	2020			2019		​
​	​	(in thousands)					​
Beginning balance	​	$	53,384	​	$	49,539	​
Accruals increase	​		5,146	​		7,162	​
Payments	​		(8,482)	​		(11,320)	​
Interest accretion	​		1,278	​		1,606	​
Valuation loss	​		3,413	​		6,397	​
Ending balance	​	$	54,739	​	$	53,384	​

Reconciliation of changes in pneumoconiosis benefit obligation

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2020			2019		​
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Benefit obligations at beginning of year	​	$	97,683	​	$	72,095	​
Service cost	​		3,526	​		2,593	​
Interest cost	​		2,998	​		3,044	​
Actuarial (gain) loss	​		7,787	​		23,298	​
Benefits and expenses paid	​		(3,498)	​		(3,347)	​
Benefit obligations at end of year	​	$	108,496	​	$	97,683	​

Components of pneumoconiosis and workers' compensation expense

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2020			2019			2018		​
​	​	(in thousands)								​
Black lung benefits:	​	​	​	​	​	​	​	​	​	​
Service cost		$	3,526	​	$	2,593	​	$	2,525	​
Interest cost (1)	​		2,998	​		3,044	​		2,542	​
Net amortization (1)	​		(686)	​		(4,582)	​		2	​
Total pneumoconiosis expense	​		5,838	​		1,055	​		5,069	​
Workers' compensation expense	​		12,305	​		17,541	​		11,270	​
Net periodic benefit cost	​	$	18,143	​	$	18,596	​	$	16,339	​

________________________________________

(1) Interest cost and net amortization is included in the Other income (expense) line item within our consolidated statements of income (see Note 2 – Summary of Significant Accounting Policies).

Pneumoconiosis benefits

Accrued Workers Compensation And Pneumoconiosis Benefits

Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2020			2019			2018
​	​	(in thousands)								​
​	​	​	​	​	​	​	​	​	​	​
Net actuarial gain (loss)	​	$	(7,787)	​	$	(23,298)	​	$	4,599	​
Reversal of amortization item:	​	​	​	​	​	​	​	​	​	​
Net actuarial (gain) loss	​		(686)	​		(4,582)	​		2	​
Total recognized in accumulated other comprehensive loss	​	$	(8,473)	​	$	(27,880)	​	$	4,601	​

Schedule of amount recognized in accumulated other comprehensive income

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2020			2019			2018
​	​	(in thousands)								​
Amount recognized in accumulated other comprehensive loss consists of:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​	$	40,399	​	$	31,927	​	$	4,047	​

Summary of information about amounts recognized in the consolidated balance sheets

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2020			2019
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Workers’ compensation claims	​	$	54,739	​	$	53,384	​
Pneumoconiosis benefit claims	​	​	108,496	​	​	97,683	​
Total obligations	​		163,235	​		151,067	​
Less current portion	​		(10,646)	​		(11,175)	​
Non-current obligations	​	$	152,589	​	$	139,892	​

X

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