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Commitments and Contingent Liabilities (Tables)
12 Months Ended
Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]  
Schedule of black lung benefit liabilities
The following table summarizes discount rates utilized, active claims and the total black lung liabilities:
December 31,
20222021
Discount rate(1)
4.9 %2.4 %
Active claims332 332 
Total black lung liability (dollars in millions)(2)
$58.1 $63.3 
(1)The discount rate is determined based on a portfolio of high-quality corporate bonds with maturities that are consistent with the estimated duration of our black lung obligations. A decrease of 25 basis points in the discount rate would have increased black lung expense by $1.1 million in 2022.
(2)The current portion of the black lung liability was $5.9 million and $5.4 million at December 31, 2022 and 2021, respectively, and was included in accrued liabilities on the Consolidated Balance Sheets.
The following table summarizes annual black lung payments and (benefit) expense:
Years Ended December 31,
202220212020
(Dollars in millions)
Payments$5.0 $4.4 $6.0 
(Benefit) expense (1)
$(0.2)$3.1 $15.4 
(1)Black lung (benefit) expense incurred in excess of annual accretion of the black lung liability reflects the impact of changes in discount rates, current filing and approval rate assumptions and/or other changes in our actuarial assumptions.