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ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables)

12 Months Ended

Dec. 31, 2024

Black lung benefits:

Reconciliation of changes in workers' compensation liability

​

​	​	​	​	​	​	​	​
​	​	December 31,					​
​	​	2024			2023		​
​	​	(in thousands)					​
Beginning balance	​	$	47,975	​	$	49,452	​
Changes in accruals	​		13,236	​		12,155	​
Payments	​		(14,473)	​		(14,438)	​
Interest accretion	​		2,037	​		2,202	​
Valuation gain	​		(905)	​		(1,396)	​
Ending balance	​	$	47,870	​	$	47,975	​

Reconciliation of changes in pneumoconiosis benefit obligation

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2024			2023		​
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Benefit obligations at beginning of year	​	$	132,444	​	$	104,287	​
Service cost	​		3,443	​		2,698	​
Interest cost	​		6,231	​		4,951	​
Actuarial loss (gain)	​		(13,990)	​		25,615	​
Benefits and expenses paid	​		(3,831)	​		(5,107)	​
Benefit obligations at end of year	​	$	124,297	​	$	132,444	​

Components of pneumoconiosis and workers' compensation expense

​	​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2024			2023			2022		​
​	​	(in thousands)								​
Service cost		$	3,443	​	$	2,698	​	$	3,798	​
Interest cost (1)	​		6,231	​		4,951	​		2,991	​
Net amortization (1)	​		3,356	​		1,382	​		1,038	​
Total pneumoconiosis expense	​		13,030	​		9,031	​		7,827	​
Workers' compensation expense	​		18,155	​		15,152	​		11,675	​
Net periodic benefit cost	​	$	31,185	​	$	24,183	​	$	19,502	​

________________________________________

(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,
​	​	2024			2023			2022
​	​	(in thousands)								​
​	​	​	​	​	​	​	​	​	​	​
Net actuarial gain (loss)	​	$	13,990	​	$	(25,615)	​	$	9,840	​
Reversal of amortization item:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​		3,356	​		1,382	​		1,038	​
Total recognized in accumulated other comprehensive loss	​	$	17,346	​	$	(24,233)	​	$	10,878	​

Schedule of amount recognized in accumulated other comprehensive income

​

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2024			2023			2022
​	​	(in thousands)								​
Amount recognized in accumulated other comprehensive loss consists of:	​	​	​	​	​	​	​	​	​	​
Net actuarial loss	​	$	32,399	​	$	49,745	​	$	25,510	​

Summary of information about amounts recognized in the consolidated balance sheets

​

​	​	​	​	​	​	​	​
​		December 31,
​	​	2024			2023
​	​	(in thousands)					​
​	​	​	​	​	​	​	​
Workers’ compensation claims	​	$	47,870	​	$	47,975	​
Pneumoconiosis benefit claims	​	​	124,297	​	​	132,444	​
Total obligations	​		172,167	​		180,419	​
Less current portion	​		(14,838)	​		(15,913)	​
Non-current obligations	​	$	157,329	​	$	164,506	​

X

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