REVENUE (Tables)

9 Months Ended

Sep. 30, 2021

Revenue from Contract with Customer [Abstract]

Disaggregated revenues from contracts with customers are disclosed below, by operating segment (in thousands). The presentation of disaggregated revenues for the prior periods has been revised to conform to the realignment of our operating segments as discussed in Note 6.


	Three Months Ended September 30, 2021
	SJG Utility Operations		ETG Utility Operations		Wholesale Energy Operations		Retail Services		Renewables		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	33,075	$	18,993	$	—	$	488	$	—	$	—	$	52,556
Commercial & Industrial	27,538		18,269		406,985		2,846		7,352		(1,333)		461,657
OSS & Capacity Release	2,504		—		—		—		—		—		2,504
Other	668		376		—		1,502		—		(180)		2,366
	$	63,785	$	37,638	$	406,985	$	4,836	$	7,352	$	(1,513)	$	519,083
Product/Service Line:
Gas	$	63,785	$	37,638	$	406,985	$	—	$	—	$	(1,294)	$	507,114
Electric	—		—		—		2,846		—		(39)		2,807
Solar	—		—		—		—		1,961		—		1,961

Landfills	—		—		—		—		328		—		328
Fuel Cells	—		—		—		—		5,063		—		5,063
Other	—		—		—		1,990		—		(180)		1,810
	$	63,785	$	37,638	$	406,985	$	4,836	$	7,352	$	(1,513)	$	519,083


	Nine Months Ended September 30, 2021
	SJG Utility Operations		ETG Utility Operations		Wholesale Energy Operations		Retail Services		Renewables		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	250,697	$	156,254			$	1,482	$	—	$	—	$	408,433
Commercial & Industrial	119,565		89,464		1,032,181		6,409		17,980		(8,955)		1,256,644
OSS & Capacity Release	7,053		—		—		—		—		—		7,053
Other	2,086		748		—		3,469		—		(385)		5,918
	$	379,401	$	246,466	$	1,032,181	$	11,360	$	17,980	$	(9,340)	$	1,678,048
Product/Service Line:
Gas	$	379,401	$	246,466	$	1,032,181	$	—	$	—	$	(8,790)	$	1,649,258
Electric	—		—		—		6,409		—		(165)		6,244
Solar	—		—		—		—		4,776		—		4,776
CHP	—		—		—		—		—		—		—
Landfills	—		—		—		—		1,037		—		1,037
Fuel Cells	—		—		—		—		12,167		—		12,167
Other	—		—		—		4,951		—		(385)		4,566
	$	379,401	$	246,466	$	1,032,181	$	11,360	$	17,980	$	(9,340)	$	1,678,048


	Three Months Ended September 30, 2020
	SJG Utility Operations		ETG Utility Operations		ELK Utility Operations		Wholesale Energy Operations		Retail Services		Renewables		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	40,900	$	20,974	$	77	$	—	$	491	$	—	$	—	$	62,442
Commercial & Industrial	24,625		16,998		185		197,580		5,466		6,317		(919)		250,252
OSS & Capacity Release	1,859		—		—		—				—		—		1,859
Other	381		191		23		—		—		—		—		595
	$	67,765	$	38,163	$	285	$	197,580	$	5,957	$	6,317	$	(919)	$	315,148
Product/Service Line:
Gas	$	67,765	$	38,163	$	285	$	197,580	$	—	$	—	$	(595)	$	303,198
Electric	—		—		—		—		4,814		—		(324)		4,490
Solar	—		—		—		—		—		5,429		—		5,429
CHP	—		—		—		—		—		—		—		—
Landfills	—		—		—		—		—		888		—		888
Other	—		—		—		—		1,143		—		—		1,143
	$	67,765	$	38,163	$	285	$	197,580	$	5,957	$	6,317	$	(919)	$	315,148


	Nine Months Ended September 30, 2020
	SJG Utility Operations		ETG Utility Operations		ELK Utility Operations		Wholesale Energy Operations		Retail Services		Renewables		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	244,114	$	153,496	$	2,179	$	—	$	1,485	$	—	$	—	$	401,274
Commercial & Industrial	100,689		74,752		2,544		456,427		18,838		15,459		(4,238)		664,471
OSS & Capacity Release	5,931		—		—		—		—		—		—		5,931
Other	1,393		4,162		203		—		—		—		—		5,758
	$	352,127	$	232,410	$	4,926	$	456,427	$	20,323	$	15,459	$	(4,238)	$	1,077,434
Product/ Service Line:
Gas	$	352,127	$	232,410	$	4,926	$	456,427	$	—	$	—	$	(2,252)	$	1,043,638
Electric	—		—		—		—		17,462		—		(1,986)		15,476
Solar	—		—		—		—		—		8,725		—		8,725
CHP	—		—		—		—		—		3,502		—		3,502
Landfills	—		—		—		—		—		3,232		—		3,232
Other	—		—		—		—		2,861		—		—		2,861
	$	352,127	$	232,410	$	4,926	$	456,427	$	20,323	$	15,459	$	(4,238)	$	1,077,434

Contract with customer, asset and liability

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


	Accounts Receivable (A)		Unbilled Revenue (B)
SJI (including SJG and all other consolidated subsidiaries):
Beginning balance as of January 1, 2021	$	278,723	$	85,423
Ending balance as of September 30, 2021	272,286		26,783
Increase (Decrease)	$	(6,437)	$	(58,640)

Beginning balance as of January 1, 2020	$	253,661	$	84,821
Ending balance as of September 30, 2020	167,534		22,712
Increase (Decrease)	$	(86,127)	$	(62,109)

SJG:
Beginning balance as of January 1, 2021	$	88,657	$	46,837
Ending balance as of September 30, 2021	83,031		8,288
Increase (Decrease)	$	(5,626)	$	(38,549)

Beginning balance as of January 1, 2020	$	84,940	$	45,016
Ending balance as of September 30, 2020	62,447		9,985
Increase (Decrease)	$	(22,493)	$	(35,031)

(A) 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.

(B) 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.