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ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2023

Black lung benefits:

Reconciliation of changes in workers' compensation liability

​

​	​	​	​	​	​	​	​
​	​	December 31,					​
​	​	2023			2022		​
​	​	​	​	​	​	​	​
Beginning balance	​	$	49,452	​	$	53,448	​
Changes in accruals	​		12,155	​		7,384	​
Payments	​		(14,438)	​		(12,708)	​
Interest accretion	​		2,202	​		1,147	​
Valuation loss (gain)	​		(1,396)	​		181	​
Ending balance	​	$	47,975	​	$	49,452	​

Reconciliation of changes in pneumoconiosis benefit obligation

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2023			2022		​
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Benefit obligations at beginning of year	​	$	104,287	​	$	111,316	​
Service cost	​		2,698	​		3,798	​
Interest cost	​		4,951	​		2,991	​
Actuarial loss (gain)	​		25,615	​		(9,840)	​
Benefits and expenses paid	​		(5,107)	​		(3,978)	​
Benefit obligations at end of year	​	$	132,444	​	$	104,287	​

Components of pneumoconiosis and workers' compensation expense

​	​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2023			2022			2021		​
​	​	(in thousands)								​
Black lung benefits:	​	​	​	​	​	​	​	​	​	​
Service cost		$	2,698	​	$	3,798	​	$	4,021	​
Interest cost (1)	​		4,951	​		2,991	​		2,545	​
Net amortization (1)	​		1,382	​		1,038	​		4,172	​
Total pneumoconiosis expense	​		9,031	​		7,827	​		10,738	​
Workers' compensation expense	​		15,152	​		11,675	​		8,339	​
Net periodic benefit cost	​	$	24,183	​	$	19,502	​	$	19,077	​

________________________________________

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

Pneumoconiosis benefits

Black lung benefits:

Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2023			2022			2021
​	​	(in thousands)								​
​	​	​	​	​	​	​	​	​	​	​
Net actuarial gain (loss)	​	$	(25,615)	​	$	9,840	​	$	(161)	​
Reversal of amortization item:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​		1,382	​		1,038	​		4,172	​
Total recognized in accumulated other comprehensive loss	​	$	(24,233)	​	$	10,878	​	$	4,011	​

Schedule of amount recognized in accumulated other comprehensive income

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2023			2022			2021
​	​	(in thousands)								​
Amount recognized in accumulated other comprehensive loss consists of:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​	$	49,745	​	$	25,510	​	$	36,388	​

Summary of information about amounts recognized in the consolidated balance sheets

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2023			2022
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Workers' compensation claims	​	$	47,975	​	$	49,452	​
Pneumoconiosis benefit claims	​	​	132,444	​	​	104,287	​
Total obligations	​		180,419	​		153,739	​
Less current portion	​		(15,913)	​		(14,099)	​
Non-current obligations	​	$	164,506	​	$	139,640	​

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