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WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

9 Months Ended

Sep. 30, 2023

Black lung benefits:

Reconciliation of changes in workers' compensation liability

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Three Months Ended

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Nine Months Ended

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September 30,

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September 30,

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2023

2022

2023

2022

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(in thousands)

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Beginning balance

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$

51,108

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$

47,221

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$

49,452

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$

53,448

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Changes in accruals

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3,001

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2,918

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9,071

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7,464

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Payments

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(3,503)

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(2,856)

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(10,008)

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(8,938)

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Interest accretion

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551

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287

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1,652

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861

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Valuation loss (gain) (1)

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—

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—

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990

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(5,265)

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Ending balance

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$

51,157

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$

47,570

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$

51,157

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$

47,570

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(1) Our estimate of the liability for the present value of current workers′ compensation benefits is based on our actuarial calculations. Our actuarial calculations are based on a blend of actuarial projection methods and numerous assumptions including claims development patterns, mortality, medical costs and interest rates.  The valuation loss in 2023 is due to adverse claims development.  The valuation gain in 2022 is due to an increase in the discount rate from 2.41% on December 31, 2021 to 4.22% on June 30, 2022.

Pneumoconiosis benefits

Black lung benefits:

Components of net periodic benefit cost

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Three Months Ended

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Nine Months Ended

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September 30,

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September 30,

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2023

2022

2023

2022

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(in thousands)

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Service cost

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$

678

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$

949

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$

2,022

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$

2,850

Interest cost (1)

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1,237

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747

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3,713

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2,243

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Net amortization (1)

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345

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260

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1,036

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779

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Net periodic benefit cost

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$

2,260

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$

1,956

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$

6,771

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$

5,872

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(1) Interest cost and net amortization are included in the Other income (expense) line item within our condensed consolidated statements of income.

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- Definition

Tabular disclosure of the changes in the liability for workers' compensation during the period.

+ References

No definition available.

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- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (h)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

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