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REVENUE
 6 Months Ended
Jun. 30, 2023
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The following represents a disaggregation of revenue from contracts with customers for the three and six months ended June 30, 2023 and 2022:
Three Months Ended June 30,Six Months Ended June 30,
(In millions)2023202220232022
Regulated Distribution
Retail generation and distribution services
Residential $1,414 $1,310 $3,116 $2,852 
Commercial 627 575 1,272 1,172 
Industrial 353 312 706 595 
Other 27 18 52 38 
Wholesale 61159108249
Other revenue from contracts with customers32295655
Total revenues from contracts with customers2,514 2,403 5,310 4,961 
Other revenue unrelated to contracts with customers28235854
Total Regulated Distribution$2,542 $2,426 $5,368 $5,015 
Regulated Transmission
ATSI $242 $217 $468 $434 
TrAIL 65 64 131 127 
MAIT 99 77 188 156 
JCP&L 57 46 100 106 
MP, PE and WP 55369168
Total revenues from contracts with customers518 440 978 891 
Other revenue unrelated to contracts with customers2 1 3 3 
Total Regulated Transmission $520 $441 $981 $894 
Corporate/Other and Reconciling Adjustments (1)
Wholesale$3 $8 $5 $14 
Retail generation and distribution services (1)
(46)(45)(91)(90)
Other revenue unrelated to contracts with customers (1)
(13)(12)(26)(26)
Total Corporate/Other and Reconciling $(56)$(49)$(112)$(102)
FirstEnergy Total Revenues $3,006 $2,818 $6,237 $5,807 
(1) Includes eliminations and reconciling adjustments of inter-segment revenues.

Other revenue unrelated to contracts with customers includes revenue from late payment charges of $10 million and $9 million for the three months ended June 30, 2023 and 2022, respectively. Other revenue unrelated to contracts with customers also includes revenue from derivatives of $6 million and $2 million for the three months ended June 30, 2023 and 2022, respectively.

Other revenue unrelated to contracts with customers includes revenue from late payment charges of $21 million and $19 million for the six months ended June 30, 2023 and 2022, respectively. Other revenue unrelated to contracts with customers also includes revenue from derivatives of $12 million and $11 million for the six months ended June 30, 2023 and 2022, respectively.
Customer Receivables

Receivables from contracts with customers include distribution services and retail generation sales to residential, commercial and industrial customers of the Utilities. Billed and unbilled customer receivables as of June 30, 2023 and December 31, 2022, are included below:
Customer ReceivablesJune 30, 2023December 31, 2022
 (In millions)
Billed$625 $674 
Unbilled646 781 
1,271 1,455 
Less: Uncollectible Reserve 85 137 
Total Customer Receivables $1,186 $1,318 
The allowance for uncollectible customer receivables is based on historical loss information comprised of a rolling 36-month average net write-off percentage of revenues, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if allowances for uncollectible accounts should be further adjusted in accordance with the accounting guidance for credit losses.

FirstEnergy reviews its allowance for uncollectible customer receivables utilizing a quantitative and qualitative assessment. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, customer credit factors, amount of receivable balances that are past-due, payment options and programs available to customers, and the methods that the Utilities are able to utilize to ensure payment. This analysis includes consideration of the outbreak of the pandemic and the impact on customer receivable balances outstanding and write-offs since the pandemic began and subsequent economic slowdown. FirstEnergy’s uncollectible risk on PJM receivables, resulting from transmission and wholesale sales, is minimal due to the nature of PJM’s settlement process and as a result there is no current allowance for doubtful accounts.

During 2023, various regulatory actions, including extended installment plans, continue to impact the level of past due balances in certain states, resulting in the allowance for uncollectible accounts on receivables to remain elevated above 2019 pre-pandemic levels. However, normal collection activity has resumed and arrears levels continue to decline towards pre-pandemic levels. As a result, FirstEnergy recognized a $52 million decrease to its allowance during the first six months of 2023, of which $27 million was applied to existing deferred regulatory assets.

Activity in the allowance for uncollectible accounts on customer receivables for the six months ended June 30, 2023 and for the year ended December 31, 2022 are as follows:
(In millions)
Balance, January 1, 2022$159 
Provision for expected credit losses (1)
59 
Charged to other accounts (2)
62 
Write-offs(143)
Balance, December 31, 2022$137 
Provision for expected credit losses (1)
(12)
Charged to other accounts (2)
18 
Write-offs(58)
Balance, June 30, 2023
$85 
(1) Approximately $(13) million and $11 million of which was deferred for future recovery (refund) in the six months ended June 30, 2023 and the year ended December 31, 2022, respectively.
(2) Represents recoveries and reinstatements of accounts written off for uncollectible accounts.