Mine Closing, Reclamation, and Gas Well Closing

12 Months Ended

Dec. 31, 2011

MINE CLOSING, RECLAMATION & GAS WELL CLOSING [Abstract]

Asset Retirement Obligation Disclosure [Text Block]

NOTE 7—MINE CLOSING, RECLAMATION & GAS WELL CLOSING:

CONSOL Energy accrues for reclamation, mine closing costs, perpetual water care costs and dismantling and removing costs of gas related facilities using the accounting treatment prescribed by the Asset Retirement and Environmental Obligations Topic of the FASB Accounting Standards Codification. CONSOL Energy recognizes capitalized asset retirement costs by increasing the carrying amount of related long-lived assets, net of the associated accumulated depreciation. The obligation for asset retirements is included in Mine Closing, Reclamation, Gas Well Closing and Other Accrued Liabilities on the Consolidated Balance Sheets.

The reconciliation of changes in the asset retirement obligations at December 31, 2011 and 2010 is as follows:

	As of December 31,
	2011			2010
Balance at beginning of period	$	670,856		$	533,177
Accretion expense	48,120			46,200
Payments	(57,584		)	(45,961		)
Revisions in estimated cash flows	(4,621		)	82,742
Dominion Acquisition (Note 2)	—			62,098
Disposition	(6,698		)	(7,400		)
Balance at end of period	$	650,073		$	670,856

For the year ended December 31, 2010, Revisions in estimated cash flows include $80,525 related to additional reclamation liabilities recognized at the Fola mining operation in West Virginia. As a result of market conditions, permitting issues, new regulatory requirements and resulting changes in mine plans, the reclamation liability associated with the Fola operation was revised.

For the year ended December 31, 2011, Other includes ($6,698) for asset dispositions related to the sale of the Bishop mining operation. For the year ended December 31, 2010, Other includes ($7,400) for asset dispositions related to the sale of Jones Fork Mining Complex. See Note 2–Acquisitions and Dispositions for additional details.