Note 3. Operating Revenue

Questar Gas’ operating revenue, subsequent to the adoption of revised guidance for revenue recognition from contracts with customers, consists of the following:

	Three Months Ended		Nine Months Ended
	September 30, 2018		September 30, 2018
(millions)
Regulated gas sales:
Residential	$	60.9	$	448.9
Commercial		8.7		127.8
Industrial		0.9		4.3
Regulated gas transportation		6.5		20.2
Other regulated revenue		1.9		6.6
Other nonregulated revenue⁽¹⁾⁽²⁾		3.4		12.6
Total operating revenue from contracts with customers		82.3		620.4
Other revenue⁽¹⁾		1.8		7.8
Total operating revenue	$	84.1	$	628.2

(1)	See Note 13 for amounts attributable to related parties.

(2)	The amounts above include sales of oil and extracted products of $2.0 million and $7.7 million for the three and nine months ended September 30, 2018, respectively, which are considered to be goods transferred at a point in time.

Contract liabilities represent an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration, or the amount that is due, from the customer. At September 30, 2018 and December 31, 2017, Questar Gas’ contract liability balances were $17.8 million and $17.3 million, respectively. During the nine months ended September 30, 2018, Questar Gas recognized revenue of $17.3 million from the beginning contract liability balance as Questar Gas fulfilled its obligations to provide service to its customers.

Questar Gas’ operating revenue, prior to the adoption of revised guidance for revenue recognition from contracts with customers, consisted of the following:

	Three Months Ended		Nine Months Ended
	September 30, 2017		September 30, 2017
(millions)
Residential and commercial gas sales	$	75.3	$	575.8
Industrial gas sales		2.6		8.9
Gas transportation		6.1		19.3
Other⁽¹⁾		6.9		23.5
Total operating revenue	$	90.9	$	627.5

(1)	See Note 13 for amounts attributable to related parties.