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ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS | 12 Months Ended
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Dec. 31, 2021
ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS |
ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS | 20. ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS ​ We provide income replacement and medical treatment for work-related traumatic injury claims as required by applicable state laws. Workers' compensation laws also compensate survivors of workers who suffer employment related deaths. Certain of our mine operating entities are liable under state statutes and the Federal Coal Mine Health and Safety Act of 1969, as amended, to pay benefits for black lung disease (or pneumoconiosis) to eligible employees and former employees and their dependents. Both pneumoconiosis and traumatic claims are covered through our self-insured programs. ​ The following is a reconciliation of the changes in workers' compensation liability (including current and long-term liability balances): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2021 |  | 2020 | ​
​ | ​ | (in thousands) | ​
Beginning balance | ​ | $ | 54,739 | ​ | $ | 53,384 | ​
Accruals increase | ​ |  | 5,168 | ​ |  | 5,146 | ​
Payments | ​ |  | (10,725) | ​ |  | (8,482) | ​
Interest accretion | ​ |  | 926 | ​ |  | 1,278 | ​
Valuation loss | ​ |  | 3,340 | ​ |  | 3,413 | ​
Ending balance | ​ | $ | 53,448 | ​ | $ | 54,739 | ​
​ The discount rate used to calculate the estimated present value of future obligations for workers' compensation was 2.41% and 1.95% at December 31, 2021 and 2020, respectively. ​ The valuation loss in 2021 was primarily attributable to unfavorable changes in claims development partially offset by an increase in the discount rate used to calculate the estimated present value of future obligations. The 2020 valuation loss was primarily attributable to a decrease in the discount rate used to calculate the estimated present value of future obligations as well as unfavorable changes in claims development. ​ As of December 31, 2021 and 2020, we had $100.4 million and $95.2 million, respectively, in surety bonds and letters of credit outstanding to secure workers' compensation obligations. ​ We limit our exposure to traumatic injury claims by purchasing a high deductible insurance policy that starts paying benefits after deductibles for the particular claim year have been met. Our workers' compensation liability above is presented on a gross basis and does not include our expected receivables on our insurance policy. Our receivables for traumatic injury claims under this policy as of December 31, 2021 and 2020 are $5.7 million and $7.1 million, respectively. Our receivables are included in Other long-term assets on our consolidated balance sheets. ​ The following is a reconciliation of the changes in pneumoconiosis benefit obligations: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2021 |  | 2020 | ​
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Benefit obligations at beginning of year | ​ | $ | 108,496 | ​ | $ | 97,683 | ​
Service cost | ​ |  | 4,021 | ​ |  | 3,526 | ​
Interest cost | ​ |  | 2,545 | ​ |  | 2,998 | ​
Actuarial loss | ​ |  | 161 | ​ |  | 7,787 | ​
Benefits and expenses paid | ​ |  | (3,907) | ​ |  | (3,498) | ​
Benefit obligations at end of year | ​ | $ | 111,316 | ​ | $ | 108,496 | ​
​ The following is a reconciliation of the changes in the pneumoconiosis benefit obligation recognized in accumulated other comprehensive loss: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss | ​ | $ | (161) | ​ | $ | (7,787) | ​ | $ | (23,298) | ​
Reversal of amortization item: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss (gain) | ​ |  | 4,172 | ​ |  | (686) | ​ |  | (4,582) | ​
Total recognized in accumulated other comprehensive loss | ​ | $ | 4,011 | ​ | $ | (8,473) | ​ | $ | (27,880) | ​
​ The discount rate used to calculate the estimated present value of future obligations for pneumoconiosis benefits was 2.73%, 2.38% and 3.12% at December 31, 2021, 2020 and 2019, respectively. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2021 |  | 2020 |  | 2019 |
​ | ​ | (in thousands) | ​
Amount recognized in accumulated other comprehensive loss consists of: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss | ​ | $ | 36,388 | ​ | $ | 40,399 | ​ | $ | 31,927 | ​
​ The actuarial loss component of the change in benefit obligations in 2021 was primarily attributable to unfavorable assumption changes regarding future medical and legal expense levels. These components were offset in part by a) an increase in the discount rate used to calculate the estimated present value of the future obligations and b) favorable black lung claims experience and other demographic changes in the at-risk population. The actuarial loss component of the change in benefit obligations in 2020 was primarily attributable to a) a decrease in the discount rate used to calculate the estimated present value of the future obligations and b) an increase in the assumptions regarding future medical benefits and legal expenses. These components were partially offset in part by favorable demographic changes in the at-risk population. ​ Summarized below is information about the amounts recognized in the accompanying consolidated balance sheets for pneumoconiosis and workers' compensation benefits: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Workers’ compensation claims | ​ | $ | 53,448 | ​ | $ | 54,739 | ​
Pneumoconiosis benefit claims | ​ | ​ | 111,316 | ​ | ​ | 108,496 | ​
Total obligations | ​ |  | 164,764 | ​ |  | 163,235 | ​
Less current portion | ​ |  | (12,293) | ​ |  | (10,646) | ​
Non-current obligations | ​ | $ | 152,471 | ​ | $ | 152,589 | ​
​ Both the pneumoconiosis benefit and workers' compensation obligations were unfunded at December 31, 2021 and 2020. ​ The pneumoconiosis benefit and workers' compensation expense consists of the following components: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 | ​
​ | ​ | (in thousands) | ​
Black lung benefits: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost |  | $ | 4,021 | ​ | $ | 3,526 | ​ | $ | 2,593 | ​
Interest cost (1) | ​ |  | 2,545 | ​ |  | 2,998 | ​ |  | 3,044 | ​
Net amortization (1) | ​ |  | 4,172 | ​ |  | (686) | ​ |  | (4,582) | ​
Total pneumoconiosis expense | ​ |  | 10,738 | ​ |  | 5,838 | ​ |  | 1,055 | ​
Workers' compensation expense | ​ |  | 8,339 | ​ |  | 12,305 | ​ |  | 17,541 | ​
Net periodic benefit cost | ​ | $ | 19,077 | ​ | $ | 18,143 | ​ | $ | 18,596 | ​
________________________________________
(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).
​ See Note 2 – Summary of Significant Accounting Policies for more information on our accounting policy for workers' compensation and pneumoconiosis benefits.

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