FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2020

Financial Instruments, Owned, at Fair Value [Abstract]

Reconciliation of cash and cash equivalents

The following table provides SJI's (including SJG) and SJG's balances of Restricted Investments as well as presents a reconciliation of cash, cash equivalents and restricted cash reported within the condensed consolidated balance sheets that total to the amounts shown in the condensed consolidated statements of cash flows (in thousands):

	As of September 30, 2020
Balance Sheet Line Item	SJI		SJG
Cash and Cash Equivalents	$	10,103	$	1,528
Restricted Investments	199		199
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	10,302	$	1,727

	As of December 31, 2019
Balance Sheet Line Item	SJI		SJG
Cash and Cash Equivalents	$	6,417	$	2,678
Restricted Investments	21,964		4,073
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	28,381	$	6,751

Reconciliation of restricted cash

The following table provides SJI's (including SJG) and SJG's balances of Restricted Investments as well as presents a reconciliation of cash, cash equivalents and restricted cash reported within the condensed consolidated balance sheets that total to the amounts shown in the condensed consolidated statements of cash flows (in thousands):

	As of September 30, 2020
Balance Sheet Line Item	SJI		SJG
Cash and Cash Equivalents	$	10,103	$	1,528
Restricted Investments	199		199
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	10,302	$	1,727

	As of December 31, 2019
Balance Sheet Line Item	SJI		SJG
Cash and Cash Equivalents	$	6,417	$	2,678
Restricted Investments	21,964		4,073
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	28,381	$	6,751

Schedule of allowance for credit losses

ALLOWANCE FOR CREDIT LOSSES - Accounts receivable are recorded gross on the condensed consolidated balance sheets with allowance for credit losses shown as a separate line item titled Provision for Uncollectibles. A summary of changes in the allowance for credit losses is as follows (in thousands):

	Three Months Ended September 30, 2020		Nine Months Ended September 30, 2020
SJI (includes SJG and all other consolidated subsidiaries):
Balance at beginning of period	$	30,410	$	19,829
Provision for expected credit losses	5,416		19,994
Recoveries of accounts previously written off	126		688
Uncollectible accounts written off	(2,935)		(7,494)
Balance at end of period	$	33,017	$	33,017
SJG:
Balance at beginning of period	$	14,472	$	14,032
Provision for expected credit losses	4,783		8,255
Recoveries of accounts previously written off	4		295
Uncollectible accounts written off	(2,422)		(5,745)
Balance at end of period	$	16,837	$	16,837

Schedule of estimated fair values and carrying values of long-term debt

The carrying amounts of SJI's and SJG's financial instruments approximate their fair values at September 30, 2020 and December 31, 2019, except as noted below (in thousands):

	September 30, 2020		December 31, 2019
SJI (includes SJG and all consolidated entities)
Estimated fair values of long-term debt	$	2,836,407	$	2,734,745
Carrying amounts of long-term debt, including current maturities	$	2,674,441	$	2,537,995
Net of:
Unamortized debt issuance costs	$	29,168	$	25,547
Unamortized debt discounts	$	5,246	$	5,313
SJG
Estimated fair values of long-term debt	$	1,035,948	$	915,248
Carrying amounts of long-term debt, including current maturities	$	952,116	$	965,100
Net of:
Unamortized debt issuance costs	$	9,239	$	6,284