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REVENUE
3 Months Ended
Mar. 31, 2022
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE:
There have been no significant changes to the nature of the Company's revenues or the revenue recognition policies and practices of the Company since December 31, 2021, which are described in Note 19 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, 2021.
Disaggregated revenues from contracts with customers are disclosed below, by operating segment (in thousands).
Three Months Ended
March 31, 2022
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewables Corporate Services and IntersegmentTotal
Customer Type:
Residential$208,728 $117,538 $527 $— $— $326,793 
Commercial & Industrial77,889 58,867 447,411 21 5,356 (8,708)580,836 
OSS & Capacity Release4,902 — — — — — 4,902 
Other913 188 — 1,393 — (135)2,359 
$292,432 $176,593 $447,411 $1,941 $5,356 $(8,843)$914,890 
Product/Service Line:
Gas$292,432 $176,593 $447,411 $— $— $(8,708)$907,728 
Electric— — — 21 — — 21 
Solar— — — — 1,016 — 1,016 
Fuel Cells— — — — 3,748 — 3,748 
Other— — — 1,920 592 (135)2,377 
$292,432 $176,593 $447,411 $1,941 $5,356 $(8,843)$914,890 

Three Months Ended
March 31, 2021
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$166,589 $105,904 $— $512 $— $— $273,005 
Commercial & Industrial60,313 49,654 373,967 1,607 6,423 (6,777)485,187 
OSS & Capacity Release2,299 — — — — — 2,299 
Other761 192 — 935 — (96)1,792 
$229,962 $155,750 $373,967 $3,054 $6,423 $(6,873)$762,283 
Product/ Service Line:
Gas$229,962 $155,750 $373,967 $— $— $(6,699)$752,980 
Electric— — — 1,607 — (78)1,529 
Solar— — — — 1,911 — 1,911 
Landfills— — — — 425 — 425 
Fuel Cells— — — — 4,087 — 4,087 
Other— — — 1,447 — (96)1,351 
$229,962 $155,750 $373,967 $3,054 $6,423 $(6,873)$762,283 
The SJG balance is a part of the SJG Utility Operations segment, and is before intercompany eliminations with other SJI entities.

Revenues on the condensed consolidated statements of income that are not with contracts with customers consist of (a) revenues from alternative revenue programs at the SJG and ETG utility operating segments (primarily CIP and WNC), (b) both utility and nonutility realized revenue from derivative contracts at the SJG and ETG Utility Operations, Wholesale Energy Operations and Retail Services operating segments, and (c) unrealized revenues from derivative contracts at the Wholesale Energy Operations and Retail Services operating segments.

The Utilities' rate mechanisms that qualify as alternative revenue programs are described in Note 10 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, 2021. Total revenues arising from alternative revenue programs at SJI were $(6.2) million and $1.0 million for the three months ended March 31, 2022 and 2021, respectively. Total revenues arising from alternative revenue programs at SJG were $(5.8) million and $(0.8) million for the three months ended March 31, 2022 and 2021, respectively.

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, 2022$343,835 $87,357 
Ending balance as of March 31, 2022407,313 74,296 
Increase (Decrease)$63,478 $(13,061)
Beginning balance as of January 1, 2021$278,723 $85,423 
Ending balance as of March 31, 2021327,832 68,155 
Increase (Decrease)$49,109 $(17,268)
SJG:
Beginning balance as of January 1, 2022$125,848 $43,236 
Ending balance as of March 31, 2022174,489 40,977 
Increase (Decrease)$48,641 $(2,259)
Beginning balance as of January 1, 2021$88,657 $46,837 
Ending balance as of March 31, 2021130,286 35,362 
Increase (Decrease)$41,629 $(11,475)

(A) 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) 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.