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ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2022
Black lung benefits: |
Reconciliation of changes in workers' compensation liability | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2022 |  | 2021 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Beginning balance | ​ | $ | 53,448 | ​ | $ | 54,739 | ​
Changes in accruals | ​ |  | 7,384 | ​ |  | 5,168 | ​
Payments | ​ |  | (12,708) | ​ |  | (10,725) | ​
Interest accretion | ​ |  | 1,147 | ​ |  | 926 | ​
Valuation loss | ​ |  | 181 | ​ |  | 3,340 | ​
Ending balance | ​ | $ | 49,452 | ​ | $ | 53,448 | ​
​
Reconciliation of changes in pneumoconiosis benefit obligation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2022 |  | 2021 | ​
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Benefit obligations at beginning of year | ​ | $ | 111,316 | ​ | $ | 108,496 | ​
Service cost | ​ |  | 3,798 | ​ |  | 4,021 | ​
Interest cost | ​ |  | 2,991 | ​ |  | 2,545 | ​
Actuarial loss (gain) | ​ |  | (9,840) | ​ |  | 161 | ​
Benefits and expenses paid | ​ |  | (3,978) | ​ |  | (3,907) | ​
Benefit obligations at end of year | ​ | $ | 104,287 | ​ | $ | 111,316 | ​
​
Components of pneumoconiosis and workers' compensation expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2022 |  | 2021 |  | 2020 | ​
​ | ​ | (in thousands) | ​
Black lung benefits: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost |  | $ | 3,798 | ​ | $ | 4,021 | ​ | $ | 3,526 | ​
Interest cost (1) | ​ |  | 2,991 | ​ |  | 2,545 | ​ |  | 2,998 | ​
Net amortization (1) | ​ |  | 1,038 | ​ |  | 4,172 | ​ |  | (686) | ​
Total pneumoconiosis expense | ​ |  | 7,827 | ​ |  | 10,738 | ​ |  | 5,838 | ​
Workers' compensation expense | ​ |  | 11,675 | ​ |  | 8,339 | ​ |  | 12,305 | ​
Net periodic benefit cost | ​ | $ | 19,502 | ​ | $ | 19,077 | ​ | $ | 18,143 | ​
________________________________________
(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 |
Black lung benefits: |
Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial gain (loss) | ​ | $ | 9,840 | ​ | $ | (161) | ​ | $ | (7,787) | ​
Reversal of amortization item: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss (gain) | ​ |  | 1,038 | ​ |  | 4,172 | ​ |  | (686) | ​
Total recognized in accumulated other comprehensive loss | ​ | $ | 10,878 | ​ | $ | 4,011 | ​ | $ | (8,473) | ​
​
Schedule of amount recognized in accumulated other comprehensive income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Amount recognized in accumulated other comprehensive loss consists of: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss | ​ | $ | 25,510 | ​ | $ | 36,388 | ​ | $ | 40,399 | ​
​
Summary of information about amounts recognized in the consolidated balance sheets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2022 |  | 2021 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Workers' compensation claims | ​ | $ | 49,452 | ​ | $ | 53,448 | ​
Pneumoconiosis benefit claims | ​ | ​ | 104,287 | ​ | ​ | 111,316 | ​
Total obligations | ​ |  | 153,739 | ​ |  | 164,764 | ​
Less current portion | ​ |  | (14,099) | ​ |  | (12,293) | ​
Non-current obligations | ​ | $ | 139,640 | ​ | $ | 152,471 | ​
​

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