REVENUE (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction

Disaggregation of Revenue

Disaggregated revenues from contracts with customers, by both customer type and product line, are disclosed below, by operating segment, for the three months ended March 31, 2019 (in thousands):

Three Months Ended March 31, 2019
	SJG Utility Operations		ETG Utility Operations		ELK Utility Operations		Wholesale Energy Operations		Retail Electric Operations		On-Site Energy Production		Appliance Service Operations		Corporate Services and Intersegment			Total
Customer Type:
Residential	$	184,954	$	99,989	$	1,754	$	—	$	3,808	$	—	$	531	$	—		$	291,036
Commercial & Industrial	45,588		42,148		1,658		199,767		13,003		11,330		—		(3,007		)	310,487
OSS & Capacity Release	1,770		—		—		—		—		—		—		—			1,770
Other	672		2,647		65		—		—		—		—		—			3,384
	$	232,984	$	144,784	$	3,477	$	199,767	$	16,811	$	11,330	$	531	$	(3,007	)	$	606,677
Product Line:
Gas	$	232,984	$	144,784	$	3,477	$	199,767	$	—	$	—	$	—	$	(1,400	)	$	579,612
Electric	—		—		—		—		16,811		—		—		(1,607		)	15,204
Solar	—		—		—		—		—		2,576		—		—			2,576
CHP	—		—		—		—		—		7,359		—		—			7,359
Landfills	—		—		—		—		—		1,395		—		—			1,395
Other	—		—		—		—		—		—		531		—			531
	$	232,984	$	144,784	$	3,477	$	199,767	$	16,811	$	11,330	$	531	$	(3,007	)	$	606,677

Contract with Customer, Asset and Liability

The following table provides information about SJI's and SJG's receivables and unbilled revenue from contracts with customers (in thousands):

	Accounts Receivable (1)			Unbilled Revenue (2)
SJI (including SJG and all other consolidated subsidiaries):
Beginning balance as of 1/1/19	$	337,502		$	79,538
Ending balance as of 3/31/19	317,917			68,155
Increase (Decrease)	$	(19,585	)	$	(11,383	)
Beginning balance as of 1/1/18	$	202,379		$	73,377
Ending balance as of 3/31/18	243,395			62,601
Increase (Decrease)	$	41,016		$	(10,776	)
SJG:
Beginning balance as of 1/1/19	$	101,572		$	43,271
Ending balance as of 3/31/19	146,185			38,292
Increase (Decrease)	$	44,613		$	(4,979	)
Beginning balance as of 1/1/18	$	78,571		$	54,980
Ending balance as of 3/31/18	128,583			44,287
Increase (Decrease)	$	50,012		$	(10,693	)

(1) Included in Accounts Receivable in the condensed consolidated balance sheets. A receivable is SJI's and SJG's right to consideration that is unconditional, as only the passage of time is required before payment is expected from the customer. All of SJI's and SJG's Accounts Receivable arise from contracts with customers.

(2) Included in Unbilled Revenues in the condensed consolidated balance sheets. All unbilled revenue for SJI and SJG arises from contracts with customers. Unbilled revenue relates to SJI's and SJG's right to receive payment for commodity delivered but not yet billed. This represents contract assets that arise from contracts with customers, which is defined in ASC 606 as the right to payment in exchange for goods already transferred to a customer, excluding any amounts presented as a receivable. The unbilled revenue is transferred to accounts receivable when billing occurs and the rights to collection become unconditional. The change in unbilled revenues for the three months ended March 31, 2019 and 2018 is due primarily to the timing difference between SJI and SJG delivering the commodity to the customer and the customer actually receiving the bill for payment.