Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

9 Months Ended

Sep. 30, 2026

Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

NOTE 5—COMPONENTS OF COAL WORKERS' PNEUMOCONIOSIS (CWP) AND WORKERS' COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost were as follows:


	CWP								Workers' Compensation
	Three Months Ended September 30,				Nine Months Ended September 30,				Three Months Ended September 30,				Nine Months Ended September 30,
	2026		2025		2026		2025		2026		2025		2026		2025
Service Cost	$	1,690	$	2,003	$	5,071	$	5,809	$	3,196	$	1,728	$	9,586	$	5,184
Interest Cost	3,382		3,687		10,145		10,776		502		555		1,504		1,665
Recognized Net Actuarial Loss (Gain)	317		42		952		127		(357)		(460)		(1,069)		(1,380)
State Administrative Fees and Insurance Bond Premiums	—		—		—		—		779		672		2,340		1,802
Net Periodic Benefit Cost	$	5,389	$	5,732	$	16,168	$	16,712	$	4,120	$	2,495	$	12,361	$	7,271
Insured Workers’ Compensation Fees and Assessments									519		1,601		1,556		4,581
Total Workers’ Compensation Expense									$	4,639	$	4,096	$	13,917	$	11,852

Service costs, state administrative fees and insurance bond premiums and insured workers’ compensation fees and assessments related to CWP and workers’ compensation are reflected in Cost of Sales in the Condensed Consolidated Statements of Income (Loss). All other expenses related to CWP and workers’ compensation are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss). Amounts reclassified out of accumulated other comprehensive (loss) income are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss).