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CNX Resources Corp. – ‘10-K’ for 12/31/23 – ‘EX-23.1’

On:  Thursday, 2/8/24, at 4:34pm ET   ·   For:  12/31/23   ·   Accession #:  1070412-24-15   ·   File #:  1-14901

Previous ‘10-K’:  ‘10-K’ on 2/9/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   34 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/08/24  CNX Resources Corp.               10-K       12/31/23  146:17M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.31M 
 2: EX-21       Subsidiaries List                                   HTML     40K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     39K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     40K 
 9: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     54K 
                Awarded Compensation                                             
10: EX-99.1     Miscellaneous Exhibit                               HTML     71K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     43K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     43K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     39K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     39K 
16: R1          Cover Page                                          HTML    111K 
17: R2          Audit Information                                   HTML     43K 
18: R3          Consolidated Statements of Income                   HTML    130K 
19: R4          Consolidated Statements of Comprehensive Income     HTML     58K 
20: R5          Consolidated Statements of Comprehensive Income     HTML     42K 
                (Parentheticals)                                                 
21: R6          Consolidated Balance Sheets                         HTML    173K 
22: R7          Consolidated Balance Sheets (Parentheticals)        HTML     56K 
23: R8          Consolidated Statements of Stockholders' Equity     HTML    103K 
24: R9          Consolidated Statements of Cash Flows               HTML    148K 
25: R10         Significant Accounting Policies                     HTML     93K 
26: R11         Earnings Per Share                                  HTML     88K 
27: R12         Revenue From Contracts With Customers               HTML     69K 
28: R13         Acquisitions and Dispositions                       HTML     41K 
29: R14         Stock Repurchase                                    HTML     41K 
30: R15         Income Taxes                                        HTML    139K 
31: R16         Asset Retirement Obligations                        HTML     50K 
32: R17         Property, Plant and Equipment                       HTML     58K 
33: R18         Goodwill and Other Intangible Assets                HTML     51K 
34: R19         Revolving Credit Facilities                         HTML     50K 
35: R20         Other Accrued Liabilities                           HTML     54K 
36: R21         Long-Term Debt                                      HTML     92K 
37: R22         Leases                                              HTML    170K 
38: R23         Pension                                             HTML    108K 
39: R24         Stock-Based Compensation                            HTML     89K 
40: R25         Supplemental Cash Flow Information                  HTML     47K 
41: R26         Concentration of Credit Risk and Major Customers    HTML     49K 
42: R27         Fair Value of Financial Instruments                 HTML     66K 
43: R28         Derivative Instruments                              HTML    113K 
44: R29         Commitments and Contingent Liabilities              HTML     82K 
45: R30         Segment Information                                 HTML    161K 
46: R31         Supplemental Gas Data (Unaudited)                   HTML    237K 
47: R32         Schedule II - Valuation and Qualifying Accounts     HTML     85K 
48: R33         Pay vs Performance Disclosure                       HTML     50K 
49: R34         Insider Trading Arrangements                        HTML     44K 
50: R35         Significant Accounting Policies (Policies)          HTML    131K 
51: R36         Significant Accounting Policies (Tables)            HTML     68K 
52: R37         Earnings Per Share (Tables)                         HTML     93K 
53: R38         Revenue From Contracts With Customers (Tables)      HTML     56K 
54: R39         Income Taxes (Tables)                               HTML    133K 
55: R40         Asset Retirement Obligations (Tables)               HTML     50K 
56: R41         Property, Plant and Equipment (Tables)              HTML     62K 
57: R42         Goodwill and Other Intangible Assets (Tables)       HTML     46K 
58: R43         Other Accrued Liabilities (Tables)                  HTML     54K 
59: R44         Long-Term Debt (Tables)                             HTML     80K 
60: R45         Leases (Tables)                                     HTML    119K 
61: R46         Pension (Tables)                                    HTML    113K 
62: R47         Stock-Based Compensation (Tables)                   HTML     86K 
63: R48         Supplemental Cash Flow Information (Tables)         HTML     45K 
64: R49         Concentration of Credit Risk and Major Customers -  HTML     48K 
                (Tables)                                                         
65: R50         Fair Value of Financial Instruments (Tables)        HTML     64K 
66: R51         Derivative Instruments (Tables)                     HTML    140K 
67: R52         Commitments and Contingent Liabilities (Tables)     HTML     77K 
68: R53         Segment Information (Tables)                        HTML    158K 
69: R54         Supplemental Gas Data (Unaudited) (Tables)          HTML    250K 
70: R55         Significant Accounting Policies - Trade Accounts    HTML     51K 
                Receivable and Allowance for Credit Losses                       
                (Details)                                                        
71: R56         Significant Accounting Policies - Property, Plant   HTML     59K 
                and Equipment (Details)                                          
72: R57         Significant Accounting Policies - Impairment of     HTML     42K 
                Proved and Unproved Properties (Details)                         
73: R58         Significant Accounting Policies - Impairment of     HTML     41K 
                Goodwill and Definite-Lived Intangible Assets                    
                (Details)                                                        
74: R59         Significant Accounting Policies - Investment Plan   HTML     50K 
                (Details)                                                        
75: R60         Significant Accounting Policies - Subsequent        HTML     45K 
                Events (Details)                                                 
76: R61         Earnings Per Share - Narrative (Details)            HTML     45K 
77: R62         Earnings Per Share - Anti-Dilutive Options and      HTML     49K 
                Units Excluded from Earnings Per Share (Details)                 
78: R63         Earnings Per Share - Computation of Basic and       HTML     99K 
                Diluted (Loss) (Details)                                         
79: R64         Earnings Per Share - Shares of Common Stock         HTML     50K 
                Outstanding (Details)                                            
80: R65         Revenue From Contracts With Customers - Narrative   HTML     39K 
                (Details)                                                        
81: R66         Revenue From Contracts With Customers -             HTML     68K 
                Disaggregation of Revenue (Details)                              
82: R67         Revenue From Contracts With Customers -             HTML     47K 
                Performance Obligation (Details)                                 
83: R68         Acquisitions and Dispositions - Narrative           HTML     47K 
                (Details)                                                        
84: R69         Stock Repurchase (Details)                          HTML     51K 
85: R70         Income Taxes - Income Tax Benefits (Details)        HTML     61K 
86: R71         Income Taxes - Net Deferred Tax Assets/Liabilities  HTML     91K 
                (Details)                                                        
87: R72         Income Taxes - Narrative (Details)                  HTML     73K 
88: R73         Income Taxes - Effective Tax Rate Reconciliation    HTML     88K 
                (Details)                                                        
89: R74         Income Taxes - Reconciliation of Unrecognized Tax   HTML     45K 
                Benefits (Details)                                               
90: R75         Asset Retirement Obligations (Details)              HTML     52K 
91: R76         Property, Plant and Equipment - Summary (Details)   HTML     59K 
92: R77         Property, Plant and Equipment - Assets Amortized    HTML     48K 
                by Units of Production (Details)                                 
93: R78         Goodwill and Other Intangible Assets - Narrative    HTML     66K 
                (Details)                                                        
94: R79         Goodwill and Other Intangible Assets - Carrying     HTML     44K 
                Amount and Accumulated Amortization of Intangible                
                Assets (Details)                                                 
95: R80         Revolving Credit Facilities (Details)               HTML     93K 
96: R81         Other Accrued Liabilities (Details)                 HTML     66K 
97: R82         Long-Term Debt - Schedule of Long-Term Debt         HTML     89K 
                (Details)                                                        
98: R83         Long-Term Debt - Maturities of Long-Term Debt       HTML     57K 
                (Details)                                                        
99: R84         Long-Term Debt - Narrative (Details)                HTML    154K 
100: R85         Long-Term Debt - Schedule of Convertible Debt       HTML     58K  
                (Details)                                                        
101: R86         Long-Term Debt - Schedule of Interest (Details)     HTML     55K  
102: R87         Leases - Narrative (Details)                        HTML     50K  
103: R88         Leases - Components of Lease Cost (Details)         HTML     53K  
104: R89         Leases - Balance Sheet Information (Details)        HTML     62K  
                (Details)                                                        
105: R90         Leases - Supplemental Cash Flow Information         HTML     52K  
                (Details)                                                        
106: R91         Leases - Maturity of Lease Liability (Details)      HTML     78K  
107: R92         Leases - Terms and Discount Rates (Details)         HTML     47K  
108: R93         Pension - Reconciliation of Changed in Benefit      HTML     89K  
                Obligations, Plan Assets, and Funded Status of                   
                Pension Benefits (Details)                                       
109: R94         Pension - Components of Net Periodic Benefit Cost   HTML     57K  
                (Details)                                                        
110: R95         Pension - Accumulated Benefit Obligation in Excess  HTML     46K  
                of Plan Assets (Details)                                         
111: R96         Pension - Weighted Average Assumptions (Details)    HTML     54K  
112: R97         Pension - Expected Future Benefit Payment           HTML     50K  
                (Details)                                                        
113: R98         Stock-Based Compensation - Narrative (Details)      HTML    106K  
114: R99         Stock-Based Compensation - Options Granted,         HTML     63K  
                Assumptions and Weighted Average Fair Value                      
                (Details)                                                        
115: R100        Stock-Based Compensation - Stock and Performance    HTML     70K  
                Options Rollforward (Details)                                    
116: R101        Stock-Based Compensation - Restricted and           HTML     69K  
                Performance Stock Unit Rollforward (Details)                     
117: R102        Supplemental Cash Flow Information (Details)        HTML     47K  
118: R103        Concentration of Credit Risk and Major Customers -  HTML     55K  
                Summary (Details)                                                
119: R104        Concentration of Credit Risk and Major Customers -  HTML     63K  
                Narrative (Details)                                              
120: R105        Fair Value of Financial Instruments - Financial     HTML     62K  
                Instruments Measured at Fair Value on a Recurring                
                Basis (Details)                                                  
121: R106        Fair Value of Financial Instruments - Fair Value    HTML     50K  
                Disclosures (Details)                                            
122: R107        Derivative Instruments - Narrative (Details)        HTML     57K  
123: R108        Derivative Instruments - Notional Amounts of        HTML     51K  
                Derivative Instruments (Details)                                 
124: R109        Derivative Instruments - Fair Value of Derivative   HTML     58K  
                Instruments (Details)                                            
125: R110        Derivative Instruments - Effect of Derivative       HTML     78K  
                Instrument on Statement of Income (Details)                      
126: R111        Commitments and Contingent Liabilities - Narrative  HTML     43K  
                (Details)                                                        
127: R112        Commitments and Contingent Liabilities - Maximum    HTML    101K  
                Potential Total of Future Payments Under                         
                Commitment Instruments (Details)                                 
128: R113        Commitments and Contingent Liabilities -            HTML     51K  
                Unrecorded Unconditional Purchase Obligation                     
                (Details)                                                        
129: R114        Segment Information - Industry Segment Results      HTML    133K  
                (Details)                                                        
130: R115        Segment Information - Reconciliation of Segment     HTML     58K  
                Information, Revenue and Other Income (Details)                  
131: R116        Supplemental Gas Data (unaudited) - Capitalized     HTML     57K  
                Costs (Details)                                                  
132: R117        Supplemental Gas Data (unaudited) - Costs Incurred  HTML     51K  
                for Property Acquisition, Exploration and                        
                Development (Details)                                            
133: R118        Supplemental Gas Data (unaudited) - Results of      HTML     69K  
                Operations (Details)                                             
134: R119        Supplemental Gas Data (unaudited) - Average Unit    HTML     50K  
                Prices and Average Production Costs (Details)                    
135: R120        Supplemental Gas Data (unaudited) - Narrative       HTML     57K  
                (Details)                                                        
136: R121        Supplemental Gas Data (unaudited) - Producing       HTML     69K  
                Wells, Developed Acreage and Undeveloped Acreage                 
                (Details)                                                        
137: R122        Supplemental Gas Data (unaudited) - Proved          HTML    141K  
                Undeveloped Reserves (Details)                                   
138: R123        Supplemental Gas Data (unaudited) - Capitalized     HTML     48K  
                Exploratory Well Cost Activity (Details)                         
139: R124        Supplemental Gas Data (unaudited) - Future Cash     HTML     80K  
                Flow of Proved Reserves (Details)                                
140: R125        Supplemental Gas Data (unaudited) - Change in       HTML     70K  
                Standardized Measure of Discounted Future Net Cash               
                Flows (Details)                                                  
141: R126        Schedule II - Valuation and Qualifying Accounts     HTML     59K  
                (Details)                                                        
143: XML         IDEA XML File -- Filing Summary                      XML    270K  
146: XML         XBRL Instance -- cnx-20231231_htm                    XML   4.10M  
142: EXCEL       IDEA Workbook of Financial Report Info              XLSX    288K  
12: EX-101.CAL  XBRL Calculations -- cnx-20231231_cal                XML    411K 
13: EX-101.DEF  XBRL Definitions -- cnx-20231231_def                 XML   1.24M 
14: EX-101.LAB  XBRL Labels -- cnx-20231231_lab                      XML   3.40M 
15: EX-101.PRE  XBRL Presentations -- cnx-20231231_pre               XML   2.01M 
11: EX-101.SCH  XBRL Schema -- cnx-20231231                          XSD    309K 
144: JSON        XBRL Instance as JSON Data -- MetaLinks              883±  1.32M  
145: ZIP         XBRL Zipped Folder -- 0001070412-24-000015-xbrl      Zip    828K

‘EX-23.1’   —   Consent of Expert or Counsel

This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]

 C:   C: 
  Document  

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in the following Registration Statements:

•Registration Statement (Form S-8 No. 333-87545) pertaining to the Equity Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-113973) pertaining to the Amended and Restated Equity and Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-126057) pertaining to the Amended and Restated Equity and Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-160273) pertaining to the Amended and Restated Equity and Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-167892) pertaining to the CNX Gas Corporation Equity Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-183039) pertaining to the Amended and Restated Equity and Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-211286) pertaining to the Amended and Restated Equity and Incentive Plan of CONSOL Energy Inc.,
•Registration Statement (Form S-8 No. 333-238309) pertaining to the Amended and Restated Equity and Incentive Compensation Plan of CNX Resources Corporation, and
•Registration Statement (Form S-8 No. 333-249096) pertaining to the Amended and Restated Equity and Incentive Compensation Plan of CNX Resources Corporation;

of our reports dated February 8, 2024, with respect to the consolidated financial statements and schedule of CNX Resources Corporation and Subsidiaries and the effectiveness of internal control over financial reporting of CNX Resources Corporation and Subsidiaries included in this Annual Report (Form 10-K) for the year ended December 31, 2023.

/s/ Ernst & Young LLP

Pittsburgh, Pennsylvania
February 8, 2024




Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/8/24None on these Dates
For Period end:12/31/23
 List all Filings 

34 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/01/23  CNX Resources Corp.               8-K:5,9    11/29/23   12:306K
 8/01/23  CNX Resources Corp.               8-K:5,9     8/01/23   12:304K
 7/27/23  CNX Resources Corp.               10-Q        6/30/23   90:9.8M
 5/26/23  CNX Resources Corp.               8-K:5,9     5/26/23   12:642K
 4/27/23  CNX Resources Corp.               10-Q        3/31/23   85:8.4M
 2/09/23  CNX Resources Corp.               10-K       12/31/22  151:20M
 9/26/22  CNX Resources Corp.               8-K:1,2,7,9 9/26/22   14:1M                                     Donnelley … Solutions/FA
 9/13/22  CNX Resources Corp.               8-K:1,7,9   9/12/22   13:489K                                   Donnelley … Solutions/FA
 7/28/22  CNX Resources Corp.               10-Q        6/30/22   86:13M
 2/10/22  CNX Resources Corp.               10-K       12/31/21  152:21M
10/07/21  CNX Resources Corp.               8-K:1,2,9  10/06/21   13:2.9M                                   Donnelley … Solutions/FA
 9/22/21  CNX Resources Corp.               8-K:1,9     9/22/21   12:1M                                     Donnelley … Solutions/FA
 9/16/21  CNX Resources Corp.               8-K:1,7,9   9/15/21   13:469K                                   Donnelley … Solutions/FA
 4/29/21  CNX Resources Corp.               10-Q        3/31/21   88:8.9M
 2/09/21  CNX Resources Corp.               10-K       12/31/20  160:21M
11/30/20  CNX Resources Corp.               8-K:1,2,7,911/30/20   13:1M                                     Donnelley … Solutions/FA
11/25/20  CNX Resources Corp.               8-K:1,7,9  11/24/20   14:485K                                   Donnelley … Solutions/FA
 9/28/20  CNX Resources Corp.               S-8         9/28/20    5:98K                                    Donnelley … Solutions/FA
 9/09/20  CNX Resources Corp.               8-K:1,7,9   9/08/20   14:467K                                   Donnelley … Solutions/FA
 5/07/20  CNX Resources Corp.               8-K:5,9     5/06/20   12:445K                                   Labrador Co./FA
 5/04/20  CNX Resources Corp.               8-K:1,2,3,7 4/28/20   18:1.7M                                   Donnelley … Solutions/FA
 2/10/20  CNX Resources Corp.               10-K       12/31/19  167:25M
10/29/19  CNX Resources Corp.               10-Q        9/30/19  105:14M
 7/30/19  CNX Resources Corp.               10-Q        6/30/19  103:14M
 4/10/19  CNX Resources Corp.               8-K:5,9     4/06/19    2:210K
 3/14/19  CNX Resources Corp.               8-K:1,2,7,9 3/14/19    4:723K                                   Donnelley … Solutions/FA
 8/02/18  CNX Resources Corp.               10-Q        6/30/18  103:11M
 2/07/18  CNX Resources Corp.               10-K       12/31/17  134:20M
12/04/17  CNX Resources Corp.               8-K:1,2,5,911/28/17   15:5.7M                                   Donnelley … Solutions/FA
 7/29/16  CNX Resources Corp.               10-Q        6/30/16   92:16M
 6/26/09  CNX Resources Corp.               S-4/A                  9:991K                                   Donnelley … Solutions/FA
 2/17/09  CNX Resources Corp.               10-K       12/31/08   21:4.2M                                   Donnelley … Solutions/FA
 8/24/07  CNX Resources Corp.               8-K:5,9     8/24/07    2:22K                                    Donnelley … Solutions/FA
 5/08/06  CNX Resources Corp.               8-K:1,5,7,9 5/02/06    6:275K                                   Donnelley … Solutions/FA
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Filing Submission 0001070412-24-000015   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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