ACQUISITIONS & BUSINESS COMBINATIONS

3 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

ACQUISITIONS & BUSINESS COMBINATIONS

ACQUISITIONS & BUSINESS COMBINATIONS:

There have been no changes to the accounting policies with regards to asset acquisitions and business combinations described in Note 1 to the Consolidated Financial Statements in Item 8 of SJI’s and SJG's Annual Report on Form 10-K for the year ended December 31, 2020.

Notes 1 and 20 to the Consolidated Financial Statements in Item 8 of SJI’s and SJG's Annual Report on Form 10-K for the year ended December 31, 2020 describe the asset acquisitions and business combinations that occurred in 2020, which include Catamaran/Annadale, EnerConnex, solar projects and RNG dairy farm development rights. Each of these acquisitions and business combinations occurred subsequent to March 31, 2020. The purchase price allocation for EnerConnex was finalized during the three months ended March 31, 2021, with no changes to the assets acquired and liabilities assumed as reported on the condensed consolidated balance sheet as of December 31, 2020.