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Details of Selected Consolidated Balance Sheet Captions
12 Months Ended
Sep. 30, 2019
Balance Sheet Related Disclosures [Abstract]  
Details of Selected Consolidated Balance Sheet Captions Details of Selected Financial Statement Captions
The following tables provide additional information regarding the composition of certain financial statement captions.

Balance Sheet
Accounts receivable
Accounts receivable was comprised of the following at September 30, 2019 and 2018:
 
September 30
 
2019
 
2018
 
(In thousands)
Billed accounts receivable
$
126,984

 
$
138,794

Unbilled revenue
78,986

 
81,005

Contributions in aid of construction receivable
22,378

 
23,015

Other accounts receivable
18,122

 
25,276

Total accounts receivable
246,470

 
268,090

Less: allowance for doubtful accounts
(15,899
)
 
(14,795
)
Net accounts receivable
$
230,571

 
$
253,295


Other current assets
Other current assets as of September 30, 2019 and 2018 were comprised of the following accounts.
 
September 30
 
2019
 
2018
 
(In thousands)
Deferred gas costs
$
23,766

 
$
1,927

Prepaid expenses
38,895

 
33,233

Materials and supplies
5,916

 
8,106

Assets from risk management activities
1,586

 
1,369

Other
2,609

 
1,420

Total
$
72,772

 
$
46,055


Property, plant and equipment
Property, plant and equipment was comprised of the following as of September 30, 2019 and 2018:
 
September 30
 
2019
 
2018
 
(In thousands)
Storage plant
$
431,286

 
$
414,857

Transmission plant
3,157,316

 
2,851,423

Distribution plant
9,333,011

 
8,141,733

General plant
799,095

 
771,355

Intangible plant
38,191

 
38,280

 
13,758,899

 
12,217,648

Construction in progress
421,694

 
349,725

 
14,180,593

 
12,567,373

Less: accumulated depreciation and amortization
(2,392,924
)
 
(2,196,226
)
Net property, plant and equipment(1)
$
11,787,669

 
$
10,371,147


    
(1)
Net property, plant and equipment includes plant acquisition adjustments of $(46.7) million and $(55.5) million at September 30, 2019 and 2018.

Goodwill
The following presents our goodwill balance allocated by segment and changes in the balance for the fiscal year ended September 30, 2019:
 
 
Distribution
 
Pipeline and Storage
 
Total
 
(In thousands)
Balance as of September 30, 2018
$
587,342

 
$
143,077

 
$
730,419

Deferred tax adjustments on prior acquisitions(1)
262

 
25

 
287

Balance as of September 30, 2019
$
587,604

 
$
143,102

 
$
730,706

 
(1)
We annually adjust certain deferred taxes recorded in connection with an acquisition completed in fiscal 2005, which resulted in an increase to goodwill and net deferred tax liabilities of $0.3 million for fiscal 2019.
Deferred charges and other assets
Deferred charges and other assets as of September 30, 2019 and 2018 were comprised of the following accounts.
 
September 30
 
2019
 
2018
 
(In thousands)
Marketable securities
$
101,883

 
$
99,385

Regulatory assets
260,220

 
141,778

Assets from risk management activities
225

 
250

Pension asset

 
26,972

Tax receivable
10,099

 
10,099

Other
18,786

 
15,534

Total
$
391,213

 
$
294,018



Accounts payable and accrued liabilities
Accounts payable and accrued liabilities as of September 30, 2019 and 2018 were comprised of the following accounts.
 
September 30
 
2019
 
2018
 
(In thousands)
Trade accounts payable
$
176,581

 
$
135,159

Accrued gas payable
36,817

 
48,721

Accrued liabilities
51,626

 
33,403

Total
$
265,024

 
$
217,283



Other current liabilities
Other current liabilities as of September 30, 2019 and 2018 were comprised of the following accounts.
 
 
September 30
 
2019
 
2018
 
(In thousands)
Customer credit balances and deposits
$
54,617

 
$
52,648

Accrued employee costs
55,216

 
52,101

Deferred gas costs
14,112

 
94,705

Accrued interest
51,381

 
39,486

Liabilities from risk management activities
4,552

 
56,734

Taxes payable
135,597

 
123,457

Pension and postretirement obligations
26,197

 
10,475

Regulatory cost of service reserve
4,209

 
22,508

Regulatory cost of removal obligation
55,721

 
55,770

APT annual adjustment mechanism
52,856

 
19,918

Regulatory excess deferred taxes (See Note 13)
21,206

 
5,225

Other
3,837

 
14,041

Total
$
479,501

 
$
547,068



Deferred credits and other liabilities
Deferred credits and other liabilities as of September 30, 2019 and 2018 were comprised of the following accounts.
 
September 30
 
2019
 
2018
 
(In thousands)
Customer advances for construction
$
12,566

 
$
11,010

Other regulatory liabilities
16,120

 
78,599

Asset retirement obligation
17,054

 
12,887

Liabilities from risk management activities
1,249

 
103

APT annual adjustment mechanism
25,545

 
15,310

Unrecognized tax benefits
27,716

 
26,203

Other
20,883

 
13,916

Total
$
121,133

 
$
158,028


Statement of Comprehensive Income
Other non-operating income (expense)
Other non-operating income (expense) for the fiscal years ended September 30, 2019, 2018 and 2017 were comprised of the following accounts.
 
Year Ended September 30
 
2019
 
2018
 
2017
 
(In thousands)
Equity component of AFUDC
$
11,165

 
$

 
$

Performance-based rate program
6,737

 
6,745

 
9,240

Pension and other postretirement non-service credit (cost)(1)
3,016

 
(5,770
)
 
(8,469
)
Interest income
4,160

 
1,450

 
1,390

Donations
(4,771
)
 
(6,053
)
 
(4,413
)
Unrealized loss on equity securities(1)
(1,349
)
 

 

Miscellaneous
(11,554
)
 
(6,516
)
 
(9,100
)
Total Other non-operating income (expense)
$
7,404

 
$
(10,144
)
 
$
(11,352
)


(1)
In accordance with our adoption of new accounting standards, the net periodic non-service credit (cost) and unrealized loss on equity securities are now included in the line item other non-operating income (expense) in the consolidated statements of comprehensive income, as described in Note 2.
Statement of Cash Flows
Supplemental disclosures of cash flow information for the fiscal years ended September 30, 2019, 2018 and 2017 were as follows:
 
Year Ended September 30
 
2019
 
2018
 
2017
 
(In thousands)
Cash Paid During The Period For:
 
 
 
 
 
Interest
$
184,852

 
$
169,987

 
$
156,668

Income taxes
$
11,467

 
$
6,102

 
$
5,264

Non-Cash Transactions:
 
 
 
 
 
Capital expenditures included in current liabilities
$
149,993

 
$
112,211

 
$
116,194