SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2021

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported in the Unaudited Condensed Consolidated Balance Sheets to the total amounts in the Unaudited Condensed Consolidated Statements of Cash Flows as follows:


(Thousands)	December 31, 2021		September 30, 2021		December 31, 2020
Balance Sheet
Cash and cash equivalents	$	1,259	$	4,749	$	22,358
Restricted cash in other noncurrent assets	$	1,294	$	1,294	$	2,431
Statements of Cash Flow
Cash, cash equivalents and restricted cash	$	2,553	$	6,043	$	24,789

Summary of Natural Gas in Storage

The following table summarizes natural gas in storage, at average cost by segment as of:


	December 31, 2021				September 30, 2021
($ in thousands)	Natural Gas in Storage			Bcf	Natural Gas in Storage			Bcf
Natural Gas Distribution		$	110,673	22.7		$	115,824	27.6
Energy Services		132,019		28.9		77,782		18.8
Total		$	242,692	51.6		$	193,606	46.4

Schedule of Software Costs Included in the Consolidated Financial Statements

The following tables present the software costs included in the Unaudited Condensed Consolidated Financial Statements:


(Thousands)	December 31, 2021		September 30, 2021
Balance Sheets
Utility plant, at cost	$	16,777	$	16,543
Construction work in progress	$	11,725	$	7,801
Nonutility plant and equipment, at cost	$	341	$	338
Construction work in progress	$	1	$	8
Accumulated depreciation and amortization, utility plant	$	(1,644)	$	(1,333)
Accumulated depreciation and amortization, nonutility plant and equipment	$	(16)	$	(29)
Software costs	$	5,464	$	5,582


	Three Months Ended
	December 31,
Statements of Operations		2021		2020
Operation and maintenance (1)		$	2,523	$	1,924
Depreciation and amortization		$	299	$	253

(1)During the three months ended December 31, 2021 and 2020, approximately $113,000 and $77,000, respectively, was amortized from software costs into O&M.

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the components of accumulated other comprehensive (loss) income, net of related tax effects during the three months ended December 31, 2021 and 2020:


(Thousands)	Cash Flow Hedges		Postemployment Benefit Obligation			Total
Balance at September 30, 2021	$	(9,376)	$	(25,152)		$	(34,528)
Other comprehensive income, net of tax

Amounts reclassified from accumulated other comprehensive loss, net of tax of $(79), $(233), $(312), respectively	264		766		(1)	1,030

Balance at December 31, 2021	$	(9,112)	$	(24,386)		$	(33,498)

Balance at September 30, 2020	$	(10,397)	$	(33,918)		$	(44,315)
Other comprehensive income, net of tax

Amounts reclassified from accumulated other comprehensive loss, net of tax of $(112), $(245) and $(357)	231		812		(1)	1,043


Balance at December 31, 2020	$	(10,166)	$	(33,106)		$	(43,272)

(1)Included in the computation of net periodic pension cost, a component of operations and maintenance expense on the Unaudited Condensed Consolidated Statements of Operations.