XML 42 R22.htm IDEA: XBRL DOCUMENT v3.21.2
Summary Of Significant Accounting Policies (Tables)
12 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]  
Schedule of Allowance for Uncollectible Accounts
Activity in the allowance for uncollectible accounts are as follows:
 Year Ended September 30
 202120202019
 (Thousands)
Balance at Beginning of Year$22,810 $25,788 $24,537 
Additions Charged to Costs and Expenses14,940 12,339 10,184 
Add: Discounts on Purchased Receivables1,168 1,353 1,707 
Deduct: Net Accounts Receivable Written-Off7,279 16,670 10,640 
Balance at End of Year$31,639 $22,810 $25,788 
Schedule Of Depreciable Plant By Segment The following is a summary of depreciable plant by segment:
 As of September 30
 20212020
 (Thousands)
Exploration and Production$6,827,122 $6,384,086 
Pipeline and Storage2,467,891 2,418,265 
Gathering932,583 849,204 
Utility2,306,603 2,234,433 
All Other and Corporate13,585 20,372 
$12,547,784 $11,906,360 
Average Depreciation Depletion And Amortization Rates
Average depreciation, depletion and amortization rates are as follows:
 Year Ended September 30
 202120202019
Exploration and Production, per Mcfe(1)$0.56 $0.71 $0.73 
Pipeline and Storage2.6 %2.4 %2.2 %
Gathering3.6 %3.2 %3.6 %
Utility2.7 %2.7 %2.7 %
All Other and Corporate3.4 %3.6 %1.8 %
(1)Amounts include depletion of oil and gas producing properties as well as depreciation of fixed assets. As disclosed in Note N — Supplementary Information for Oil and Gas Producing Activities, depletion of oil and gas producing properties amounted to $0.54, $0.69 and $0.71 per Mcfe of production in 2021, 2020 and 2019, respectively.
Components Of Accumulated Other Comprehensive Income (Loss)
The components of Accumulated Other Comprehensive Income (Loss) and changes for the years ended September 30, 2021 and 2020, net of related tax effects, are as follows (amounts in parentheses indicate debits) (in thousands):
 Gains and Losses on Derivative Financial InstrumentsFunded Status of the Pension and Other Post-Retirement Benefit PlansTotal
Year Ended September 30, 2021
Balance at October 1, 2020
$(24,865)$(89,892)$(114,757)
Other Comprehensive Gains and Losses Before Reclassifications(486,343)13,790 (472,553)
Amounts Reclassified From Other Comprehensive Income (Loss)61,246 12,467 73,713 
Balance at September 30, 2021
$(449,962)$(63,635)$(513,597)
Year Ended September 30, 2020
Balance at October 1, 2019
$34,675 $(86,830)$(52,155)
Other Comprehensive Gains and Losses Before Reclassifications7,284 (14,857)(7,573)
Amounts Reclassified From Other Comprehensive Income (Loss)(67,774)11,795 (55,979)
Cumulative Effect of Adoption of Authoritative Guidance for Hedging950 — 950 
Balance at September 30, 2020
$(24,865)$(89,892)$(114,757)
Schedule Of Reclassifications Out Of Accumulated Other Comprehensive Income (Loss)
The details about the reclassification adjustments out of accumulated other comprehensive income (loss) for the years ended September 30, 2021 and 2020 are as follows (amounts in parentheses indicate debits to the income statement) (in thousands):
Details About Accumulated Other
Comprehensive Income (Loss) Components
Amount of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) for the
Year Ended
September 30,
Affected Line Item in the Statement Where Net Income is Presented
20212020
Gains (Losses) on Derivative Financial Instrument Cash Flow Hedges:
Commodity Contracts
($83,973)$93,691 Operating Revenues
Commodity Contracts
— 661 Purchased Gas
Foreign Currency Contracts
262 (1,057)Operating Revenues
Amortization of Prior Year Funded Status of the Pension and Other Post-Retirement Benefit Plans:
Prior Service Cost
(208)(237)(1)
Net Actuarial Loss
(16,021)(15,124)(1)
 (99,940)77,934 Total Before Income Tax
 26,227 (21,955)Income Tax Expense
 ($73,713)$55,979 Net of Tax
(1)These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost. Refer to Note K — Retirement Plan and Other Post-Retirement Benefits for additional details.
Schedule of Materials, Supplies and Emission Allowances
The components of the Company's materials, supplies and emission allowances are as follows:
Year Ended September 30
20212020
(Thousands)
Materials and Supplies at average cost
$34,880 $33,859 
Emission Allowances18,680 18,018 
$53,560 $51,877 
Schedule of Cash, Cash Equivalents and Restricted Cash
The components, as reported on the Company's Consolidated Balance Sheets, of the total cash, cash equivalents, and restricted cash presented on the Statement of Cash Flows are as follows (in thousands):
 Year Ended September 30
 2021202020192018
 
Cash and Temporary Cash Investments$31,528 $20,541 $20,428 $229,606 
Hedging Collateral Deposits88,610 — 6,832 3,441 
Cash, Cash Equivalents, and Restricted Cash$120,138 $20,541 $27,260 $233,047 
Schedule Of Other Current Assets
The components of the Company’s Other Current Assets are as follows: 
 Year Ended September 30
20212020
 (Thousands)
Prepayments$14,164 $12,851 
Prepaid Property and Other Taxes14,788 14,269 
State Income Taxes Receivable1,502 3,828 
Regulatory Assets29,206 16,609 
$59,660 $47,557 
Schedule of Other Accruals And Current Liabilities
The components of the Company’s Other Accruals and Current Liabilities are as follows:
 Year Ended September 30
 20212020
 (Thousands)
Accrued Capital Expenditures$42,541 $33,344 
Regulatory Liabilities60,860 44,890 
Federal Income Taxes Payable154 163 
Liability for Royalty and Working Interests31,483 15,665 
Non-Qualified Benefit Plan Liability15,408 14,460 
Other43,723 31,654 
$194,169 $140,176