SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

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)	March 31, 2022		September 30, 2021		March 31, 2021
Balance Sheet
Cash and cash equivalents	$	13,906	$	4,749	$	57,654
Restricted cash in other noncurrent assets	$	1,294	$	1,294	$	1,321
Statements of Cash Flow
Cash, cash equivalents and restricted cash	$	15,200	$	6,043	$	58,975

Summary of Natural Gas in Storage

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

	March 31, 2022				September 30, 2021
($ in thousands)	Natural Gas in Storage			Bcf	Natural Gas in Storage			Bcf
Natural Gas Distribution		$	31,066	4.9		$	115,824	27.6
Energy Services		35,234		7.4		77,782		18.8
Total		$	66,300	12.3		$	193,606	46.4

Schedule of Software Costs Included in the Consolidated Financial Statements

The following tables present the software costs included in the Unaudited Condensed Consolidated Financial Statements:

(Thousands)	March 31, 2022		September 30, 2021
Balance Sheets
Utility plant, at cost	$	16,959	$	16,543
Construction work in progress	$	20,752	$	7,801
Nonutility plant and equipment, at cost	$	344	$	338
Construction work in progress	$	—	$	8
Accumulated depreciation and amortization, utility plant	$	(1,944)	$	(1,333)
Accumulated depreciation and amortization, nonutility plant and equipment	$	(19)	$	(29)
Software costs	$	5,714	$	5,582

	Three Months Ended				Six Months Ended
	March 31,				March 31,
Statements of Operations	2022		2021		2022		2021
Operation and maintenance (1)	$	2,828	$	2,847	$	5,351	$	4,770
Depreciation and amortization	$	303	$	270	$	602	$	523

(1)During the three and six months ended March 31, 2022, approximately $113,000 and $225,000, respectively, was amortized from software costs into O&M. During the three and six months ended March 31, 2021, approximately $111,000 and $188,000, respectively, was amortized from software costs into O&M.

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the components of accumulated other comprehensive (loss) income, net of related tax effects during the three months ended March 31, 2022 and 2021:

(Thousands)	Cash Flow Hedges		Postemployment Benefit Obligation			Total
Balance at December 31, 2021	$	(9,112)	$	(24,386)		$	(33,498)
Other comprehensive income, net of tax
Amounts reclassified from accumulated other comprehensive loss, net of tax of $(80), $(232), $(312), respectively	263		768		(1)	1,031
Balance at March 31, 2022	$	(8,849)	$	(23,618)		$	(32,467)
Balance at December 31, 2020	$	(10,166)	$	(33,106)		$	(43,272)
Other comprehensive income, net of tax
Amounts reclassified from accumulated other comprehensive loss, net of tax of $(79), $(244), $(323)	263		813		(1)	1,076
Balance at March 31, 2021	$	(9,903)	$	(32,293)		$	(42,196)

The following table presents the changes in the components of accumulated other comprehensive (loss) income, net of related tax effects during the six months ended March 31, 2022 and 2021:

(Thousands)	Cash Flow Hedges		Postemployment Benefit Obligation			Total
Balance at September 30, 2021	$	(9,376)	$	(25,152)		$	(34,528)
Other comprehensive income, net of tax
Amounts reclassified from accumulated other comprehensive loss, net of tax of $(159), $(465), $(624), respectively	527		1,534		(1)	2,061
Balance at March 31, 2022	$	(8,849)	$	(23,618)		$	(32,467)
Balance at September 30, 2020	$	(10,397)	$	(33,918)		$	(44,315)
Other comprehensive income, net of tax
Amounts reclassified from accumulated other comprehensive loss, net of tax of $(191), $(489) and $(680)	494		1,625		(1)	2,119
Balance at March 31, 2021	$	(9,903)	$	(32,293)		$	(42,196)

(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.