XML 31 R10.htm IDEA: XBRL DOCUMENT v3.22.0.1
Allowance for Doubtful Accounts
 12 Months Ended
Dec. 31, 2021
Allowance For Doubtful Accounts [Abstract]  
Allowance for Doubtful Accounts
Note 3: Allowance for Doubtful Account
s

Unitil’s distribution utilities are authorized by regulators to recover the costs of their energy commodity portion of bad debts through rate mechanisms. In 2021, 2020 and 2019, the Company recorded provisions for the energy commodity portion of bad debts of $2.4 million, $1.6 million and $2.3 million, respectively. These provisions were recognized in Cost of Electric Sales and Cost of Gas Sales expense as the associated electric and gas utility revenues were billed. Cost of Electric Sales and Cost of Gas Sales costs are recovered from customers through periodic rate reconciling mechanisms. Also, the electric and gas divisions of Fitchburg are authorized to recover through rates past due amounts associated with hardship accounts that are protected from
shut-off.
As of December 31, 2021 and 2020, the Company has recorded $7.9 million and $6.8 million, respectively, of hardship accounts in Regulatory Assets. The Company currently receives recovery in rates or expects to receive recovery of these hardship accounts in
future
rate cases.
Accounts Receivable, Net includes $3.1 million and $3.1 million of the
 
Allowance for Doubtful Accounts at December 31, 2021 and December 31, 2020, respectively. Unbilled Revenues, net (a component of Accrued Revenue) includes $0.2 million and $0.2 million of the Allowance for Doubtful Accounts at December 31, 2021 and December 31, 2020, respectively.
The following table shows the balances and activity in the Company’s Allowance for Doubtful Accounts for 2021, 2020 and 2019 (millions):
ALLOWANCE FOR DOUBTFUL ACCOUNTS

 
  
Balance at
Beginning
of Period
 
  
Provision
 
  
Recoveries
 
  
Accounts
Written
Off
 
  
Regulatory

Deferrals*
 
  
Balance at
End of
Period
 
Year Ended December 31, 2021
                                                      
Electric
   
$
1.6
 
   
$
3.3
 
   
$
0.4
 
   
$
3.4
 
   
$
0.1
 
   
$
2.0
 
Gas
   
 
1.7
 
   
 
2.3
 
   
 
0.4
 
   
 
3.1
 
   
 
—
 
   
 
1.3
 
Other
   
 
—
 
   
 
—
 
   
 
—
 
   
 
—
 
   
 
—
 
   
 
—
 
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
    
$
3.3
 
   
$
5.6
 
   
$
0.8
 
   
$
6.5
 
   
$
0.1
 
   
$
3.3
 
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
Year Ended December 31, 2020
                                                      
Electric
    $ 0.6      $ 2.9      $ 0.3      $ 2.6      $ 0.4      $ 1.6  
Gas
      0.4        2.6        0.3        1.8        0.2        1.7  
Other
      —        —        —        —        —        —  
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
     $ 1.0      $ 5.5      $ 0.6      $ 4.4      $ 0.6      $ 3.3  
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
Year Ended December 31, 2019
                                                      
Electric
    $ 0.5      $ 3.0      $ 0.3      $ 3.2      $ —      $ 0.6  
Gas
      0.8        1.9        0.5        2.8        —        0.4  
Other
      —        —        —        —        —        —  
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
     $ 1.3      $ 4.9      $ 0.8      $ 6.0      $ —      $ 1.0  
    
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
 
*
The Company has incurred greater than normal bad debt expense due to the coronavirus pandemic. Incremental bad debt expense amounts have been deferred as regulatory assets based on certain regulatory proceedings and management’s belief that such amounts are probable of recovery (See the “Financial Effects of
COVID-19
Pandemic” section in Note
7
 (Commitments and Contingencies). The Company will track the collection of receivables and to the extent incremental bad debt amounts are collected in the future, such amounts will reduce the regulatory assets recorded.