SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Gas in Storage

The following table summarizes gas in storage, at average cost by segment as of:

	December 31, 2019				September 30, 2019
($ in thousands)	Gas in Storage			Bcf	Gas in Storage			Bcf
Energy Services		$	83,908	36.0		$	52,390	25.6
Natural Gas Distribution		102,987		23.9		117,413		27.0
Total		$	186,895	59.9		$	169,803	52.6

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported in the Unaudited Condensed Consolidated Balance Sheets to the total amounts in the Unaudited Condensed Consolidated Statements of Cash Flows as follows:

(Thousands)	December 31, 2019		September 30, 2019		December 31, 2018		September 30, 2018
Balance Sheet
Cash and cash equivalents	$	15,666	$	2,676	$	7,694	$	1,458
Restricted cash in other noncurrent assets	2,519		1,387		315		252
Statements of Cash Flow
Cash, cash equivalents and restricted cash in the statement of cash flows	$	18,185	$	4,063	$	8,009	$	1,710

Schedule of Restricted Cash

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported in the Unaudited Condensed Consolidated Balance Sheets to the total amounts in the Unaudited Condensed Consolidated Statements of Cash Flows as follows:

(Thousands)	December 31, 2019		September 30, 2019		December 31, 2018		September 30, 2018
Balance Sheet
Cash and cash equivalents	$	15,666	$	2,676	$	7,694	$	1,458
Restricted cash in other noncurrent assets	2,519		1,387		315		252
Statements of Cash Flow
Cash, cash equivalents and restricted cash in the statement of cash flows	$	18,185	$	4,063	$	8,009	$	1,710

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the components of accumulated other comprehensive income (loss), net of related tax effects during the three months ended December 31, 2019 and 2018:

(Thousands)	Investments in Equity Securities				Postemployment Benefit Obligation				Total
Balance at September 30, 2019	$	—			$	(31,787	)		$	(31,787	)
Other comprehensive loss, net of tax
Amounts reclassified from accumulated other comprehensive loss, net of tax of $0 and $(217)	—				759			(1)	759
Balance at December 31, 2019	$	—			$	(31,028	)		$	(31,028	)
Balance at September 30, 2018	$	3,446			$	(16,056	)		$	(12,610	)
Other comprehensive income (loss), net of tax
Amounts reclassified from accumulated other comprehensive income (loss), net of tax of $0 and $(96)	—				234			(1)	234
Reclassification to retained earnings	$	(3,446	)	(2)	$	—			$	(3,446	)
Balance at December 31, 2018	$	—			$	(15,822	)		$	(15,822	)

(1) Included in the computation of net periodic pension cost, a component of operations and maintenance expense on the Unaudited Condensed Consolidated Statements of Operations.

(2)

Due to the adoption of ASU No. 2016-01, an amendment to ASC 825, Financial Instruments.