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REVENUE
 9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE:
There have been no significant changes to the nature of the Company's revenues or the revenue recognition policies and practices of the Company since December 31, 2020, which are described in Note 19 to the Consolidated Financial Statements in Item 8 of SJI’s and SJG's Annual Report on Form 10-K for the year ended December 31, 2020.
Disaggregated revenues from contracts with customers are disclosed below, by operating segment (in thousands). The presentation of disaggregated revenues for the prior periods has been revised to conform to the realignment of our operating segments as discussed in Note 6.
Three Months Ended
September 30, 2021
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$33,075 $18,993 $— $488 $— $— $52,556 
Commercial & Industrial27,538 18,269 406,985 2,846 7,352 (1,333)461,657 
OSS & Capacity Release2,504 — — — — — 2,504 
Other668 376 — 1,502 — (180)2,366 
$63,785 $37,638 $406,985 $4,836 $7,352 $(1,513)$519,083 
Product/Service Line:
Gas$63,785 $37,638 $406,985 $— $— $(1,294)$507,114 
Electric— — — 2,846 — (39)2,807 
Solar— — — — 1,961 — 1,961 
Landfills— — — — 328 — 328 
Fuel Cells— — — — 5,063 — 5,063 
Other— — — 1,990 — (180)1,810 
$63,785 $37,638 $406,985 $4,836 $7,352 $(1,513)$519,083 
Nine Months Ended
September 30, 2021
SJG Utility OperationsETG Utility OperationsWholesale Energy OperationsRetail ServicesRenewables Corporate Services and IntersegmentTotal
Customer Type:
Residential$250,697 $156,254 $1,482 $— $— $408,433 
Commercial & Industrial119,565 89,464 1,032,181 6,409 17,980 (8,955)1,256,644 
OSS & Capacity Release7,053 — — — — — 7,053 
Other2,086 748 — 3,469 — (385)5,918 
$379,401 $246,466 $1,032,181 $11,360 $17,980 $(9,340)$1,678,048 
Product/Service Line:
Gas$379,401 $246,466 $1,032,181 $— $— $(8,790)$1,649,258 
Electric— — — 6,409 — (165)6,244 
Solar— — — — 4,776 — 4,776 
CHP— — — — — — — 
Landfills— — — — 1,037 — 1,037 
Fuel Cells— — — — 12,167 — 12,167 
Other— — — 4,951 — (385)4,566 
$379,401 $246,466 $1,032,181 $11,360 $17,980 $(9,340)$1,678,048 
Three Months Ended
September 30, 2020
SJG Utility OperationsETG Utility OperationsELK Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$40,900 $20,974 $77 $— $491 $— $— $62,442
Commercial & Industrial24,625 16,998 185 197,580 5,466 6,317 (919)250,252 
OSS & Capacity Release1,859 — — — — — 1,859 
Other381 191 23 — — — — 595 
$67,765 $38,163 $285 $197,580 $5,957 $6,317 $(919)$315,148 
Product/Service Line:
Gas$67,765 $38,163 $285 $197,580 $— $— $(595)$303,198 
Electric— — — — 4,814 — (324)4,490 
Solar— — — — — 5,429 — 5,429 
CHP— — — — — — — — 
Landfills— — — — — 888 — 888 
Other— — — — 1,143 — — 1,143 
$67,765 $38,163 $285 $197,580 $5,957 $6,317 $(919)$315,148 
Nine Months Ended
September 30, 2020
SJG Utility OperationsETG Utility OperationsELK Utility OperationsWholesale Energy OperationsRetail ServicesRenewablesCorporate Services and IntersegmentTotal
Customer Type:
Residential$244,114 $153,496 $2,179 $— $1,485 $— $— $401,274 
Commercial & Industrial100,689 74,752 2,544 456,427 18,838 15,459 (4,238)664,471 
OSS & Capacity Release5,931 — — — — — — 5,931 
Other1,393 4,162 203 — — — — 5,758 
$352,127 $232,410 $4,926 $456,427 $20,323 $15,459 $(4,238)$1,077,434 
Product/ Service Line:
Gas$352,127 $232,410 $4,926 $456,427 $— $— $(2,252)$1,043,638 
Electric— — — — 17,462 — (1,986)15,476 
Solar— — — — — 8,725 — 8,725 
CHP— — — — — 3,502 — 3,502 
Landfills— — — — — 3,232 — 3,232 
Other— — — — 2,861 — — 2,861 
$352,127 $232,410 $4,926 $456,427 $20,323 $15,459 $(4,238)$1,077,434 

The SJG balance is a part of the SJG Utility Operations segment, and is before intercompany eliminations with other SJI entities.

Revenues on the condensed consolidated statements of (loss)/income that are not with contracts with customers consist of (a) revenues from alternative revenue programs at the SJG and ETG utility operating segments (including CIP and WNC), (b) both utility and nonutility realized revenue from derivative contracts at the SJG and ETG utility, Wholesale Energy Operations and Retail Services operating segments, and (c) unrealized revenues from derivative contracts of the Wholesale Energy Operations and Retail Services operating segments.
The Utilities' rate mechanisms that qualify as alternative revenue programs are described in Note 10 to the Consolidated Financial Statements in Item 8 of SJI’s and SJG's Annual Report on Form 10-K for the year ended December 31, 2020. These mechanisms are subject to compliance filings on at least an annual basis, and the tariff rate adjustments are designed to occur over this compliance period. These rate mechanisms satisfy the criteria in ASC 980-605-25-4, as (a) each mechanism is established by order of the BPU for SJG and ETG; (b) the amounts recoverable under each program are determined by tracking and are probable of recovery; and (c) the adjustments to tariff rates are designed to recover from or refund to customers within a 24 month period. For each individual rate reconciling mechanism, operating revenues are recognized when allowable costs are greater than the amounts billed in the current period and are reduced when allowable costs are less than amounts billed in the current period. Total revenues arising from alternative revenue programs at SJI were $0.4 million and $(6.4) million for the three months ended September 30, 2021 and 2020, respectively, and $2.5 million and $26.6 million for the nine months ended September 30, 2021 and 2020, respectively. Total revenues arising from alternative revenue programs at SJG were $1.0 million and $(5.8) million for the three months ended September 30, 2021 and 2020, respectively, and $0.9 million and $19.6 million for the nine months ended September 30, 2021 and 2020, respectively.

The following table provides information about SJI's and SJG's receivables (excluding SJG receivables from related parties) and unbilled revenue from contracts with customers (in thousands):
Accounts Receivable (A)Unbilled Revenue (B)
SJI (including SJG and all other consolidated subsidiaries):
Beginning balance as of January 1, 2021$278,723 $85,423 
Ending balance as of September 30, 2021272,286 26,783 
Increase (Decrease)$(6,437)$(58,640)
Beginning balance as of January 1, 2020$253,661 $84,821 
Ending balance as of September 30, 2020167,534 22,712 
Increase (Decrease)$(86,127)$(62,109)
SJG:
Beginning balance as of January 1, 2021$88,657 $46,837 
Ending balance as of September 30, 202183,031 8,288 
Increase (Decrease)$(5,626)$(38,549)
Beginning balance as of January 1, 2020$84,940 $45,016 
Ending balance as of September 30, 202062,447 9,985 
Increase (Decrease)$(22,493)$(35,031)

(A) Included in Accounts Receivable in the condensed consolidated balance sheets. A receivable is SJI's and SJG's right to consideration that is unconditional, as only the passage of time is required before payment is expected from the customer.
(B) Included in Unbilled Revenues in the condensed consolidated balance sheets. All unbilled revenue for SJI and SJG arises from contracts with customers. Unbilled revenue relates to SJI's and SJG's right to receive payment for commodity delivered but not yet billed. This represents contract assets that arise from contracts with customers, which is defined in ASC 606 as the right to payment in exchange for goods already transferred to a customer, excluding any amounts presented as a receivable. The unbilled revenue is transferred to accounts receivable when billing occurs and the rights to collection become unconditional.