SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2022

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, 2022		September 30, 2022		December 31, 2021
Balance Sheet
Cash and cash equivalents	$	2,407	$	1,107	$	1,259
Restricted cash in other noncurrent assets	$	461	$	345	$	1,294
Statements of Cash Flow
Cash, cash equivalents and restricted cash	$	2,868	$	1,452	$	2,553

Summary of Natural Gas in Storage

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


	December 31, 2022				September 30, 2022
($ in thousands)	Natural Gas in Storage			Bcf	Natural Gas in Storage			Bcf
Natural Gas Distribution		$	152,010	22.0		$	191,175	29.0
Energy Services		102,350		18.1		82,469		10.8
Total		$	254,360	40.1		$	273,644	39.8

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)	December 31, 2022		September 30, 2022
Balance Sheets
Utility plant, at cost	$	46,066	$	40,437
Construction work in progress	$	22,619	$	14,381
Nonutility plant and equipment, at cost	$	344	$	344

Accumulated depreciation and amortization, utility plant	$	(4,229)	$	(3,361)
Accumulated depreciation and amortization, nonutility plant and equipment	$	(28)	$	(25)
Software costs	$	6,649	$	6,120


	Three Months Ended
	December 31,
Statements of Operations		2022		2021
Operation and maintenance (1)		$	3,753	$	2,523
Depreciation and amortization		$	871	$	299

(1)During the three months ended December 31, 2022 and 2021, approximately $114,000 and $113,000, respectively, was amortized from software costs into O&M.

Schedule of Accumulated Other Comprehensive Loss

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


(Thousands)	Cash Flow Hedges		Postemployment Benefit Obligation			Total
Balance at September 30, 2022	$	(8,322)	$	3,496		$	(4,826)
Other comprehensive income, net of tax

Amounts reclassified from accumulated other comprehensive loss, net of tax of $(79), $(12) and $(91), respectively	263		41		(1)	304

Balance at December 31, 2022	$	(8,059)	$	3,537		$	(4,522)

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 $(79), $(233) and $(312), respectively	264		766		(1)	1,030


Balance at December 31, 2021	$	(9,112)	$	(24,386)		$	(33,498)

(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.