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REVENUE
9 Months Ended
Sep. 30, 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
September 30, 2022
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$36,727 $18,481 $— $530 $— $— $55,738 
Commercial & Industrial29,397 20,789 624,866 — 7,409 (8,030)674,431 
OSS & Capacity Release4,742 — — — — — 4,742 
Other447 192 — 1,389 — 215 2,243 
$71,313 $39,462 $624,866 $1,919 $7,409 $(7,815)$737,154 
Product/Service Line:
Gas$71,313 $39,462 $624,866 $— $— $(8,030)$727,611 
Solar— — — — 1,158 — 1,158 
Fuel Cells— — — — 6,180 — 6,180 
Other— — — 1,919 71 215 2,205 
$71,313 $39,462 $624,866 $1,919 $7,409 $(7,815)$737,154 
Nine Months Ended
September 30, 2022
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewables Corporate Services and IntersegmentTotal
Customer Type:
Residential$306,124 $171,765 $— $1,562 $— $— $479,451 
Commercial & Industrial143,934 106,880 1,599,474 21 18,321 (19,977)1,848,653 
OSS & Capacity Release14,166 — — — — — 14,166 
Other3,568 683 — 4,048 — — 8,299 
$467,792 $279,328 $1,599,474 $5,631 $18,321 $(19,977)$2,350,569 
Product/Service Line:
Gas$467,792 $279,328 $1,599,474 $— $— $(19,977)$2,326,617 
Electric— — — 21 — — 21 
Solar— — — — 4,195 — 4,195 
Fuel Cells— — — — 13,283 — 13,283 
Other— — — 5,610 843 — 6,453 
$467,792 $279,328 $1,599,474 $5,631 $18,321 $(19,977)$2,350,569 
Three Months Ended
September 30, 2021
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$33,075 $18,993 $— $488 $— $— $52,556
Commercial & Industrial27,538 18,269 406,985 2,846 7,352 (1,333)461,657 
OSS & Capacity Release2,504 — — — — — 2,504 
Other668 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 
Fuel Cells— — — — 5,063 — 5,063 
Landfills— — — — 328 — 328 
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 OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$250,697 $156,254 $1,482 $— $— $408,433 
Commercial & Industrial119,565 89,464 1,032,181 6,409 17,980 (8,955)1,256,644 
OSS & Capacity Release7,053 — — — — — 7,053 
Other2,086 748 — 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 
Fuel Cells— — — — 12,167 — 12,167 
Landfills— — — — 1,037 — 1,037 
Other— — — 4,951 — (385)4,566 
$379,401 $246,466 $1,032,181 $11,360 $17,980 $(9,340)$1,678,048 

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 (loss)/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 $3.5 million and $0.4 million for the three months ended September 30, 2022 and 2021, respectively, and $(5.6) million and $2.5 million for the nine months ended September 30, 2022 and 2021, respectively. Total revenues arising from alternative revenue programs at SJG were $0.8 million and $1.0 million for the three months ended September 30, 2022 and 2021, respectively, and $(6.0) million and $0.9 million for the nine months ended September 30, 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 September 30, 2022352,437 22,021 
Increase (Decrease)$8,602 $(65,336)
Beginning balance as of January 1, 2021$278,723 $85,423 
Ending balance as of September 30, 2021272,286 26,783 
Increase (Decrease)$(6,437)$(58,640)
SJG:
Beginning balance as of January 1, 2022$125,848 $43,236 
Ending balance as of September 30, 202299,727 11,258 
Increase (Decrease)$(26,121)$(31,978)
Beginning balance as of January 1, 2021$88,657 $46,837 
Ending balance as of September 30, 202183,031 8,288 
Increase (Decrease)$(5,626)$(38,549)

(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.