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REVENUE RECOGNITION
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION REVENUE RECOGNITION
Revenues from Contracts with Customers
Natural gas and liquids.  Natural gas, oil and NGL sales are recognized when control of the product is transferred to the customer at a designated delivery point.  The pricing provisions of the Company’s contracts are primarily tied to a market index with certain adjustments based on factors such as delivery, quality of the product and prevailing supply and demand conditions in the geographic areas in which the Company operates.  Under the Company’s sales contracts, the delivery of each unit of natural gas, oil and NGLs represents a separate performance obligation, and revenue is recognized at the point in time when the performance obligations are fulfilled.  There is no significant financing component to the Company’s revenues as payment terms are typically within 30 to 60 days of control transfer.  Furthermore, consideration from a customer corresponds directly with the value to the customer of the Company’s performance completed to date.  As a result, the Company recognizes revenue in the amount for which the Company has a right to invoice and has not disclosed information regarding its remaining performance obligations.
The Company records revenue from its natural gas and liquids production in the amount of its net revenue interest in sales from its properties. Accordingly, natural gas and liquid sales are not recognized for deliveries in excess of the Company’s net revenue interest, while natural gas and liquid sales are recognized for any under-delivered volumes.  Production imbalances are generally recorded as receivables and payables and not contract assets or contract liabilities as the imbalances are between the Company and other working interest owners, not the end customer.
Marketing.  The Company, through its marketing affiliate, markets natural gas, oil and NGLs for its affiliated E&P company as well as other joint interest owners that choose to market with the Company.  In addition, the Company markets some products purchased from third parties.  Marketing revenues for natural gas, oil and NGL sales are recognized when control of the product is transferred to the customer at a designated delivery point.  The pricing provisions of the Company’s contracts are primarily tied to market indices with certain adjustments based on factors such as delivery, quality of the product and prevailing supply and demand conditions.  Under the Company’s marketing contracts, the delivery of each unit of natural gas, oil and NGLs represents a separate performance obligation, and revenue is recognized at the point in time when the performance obligations are fulfilled.  Customers are invoiced and revenues are recorded each month as natural gas, oil and NGLs are delivered, and payment terms are typically within 30 to 60 days of control transfer.  Furthermore, consideration from a customer corresponds directly with the value to the customer of the Company’s performance completed to date.  As a result, the Company recognizes revenue in the amount for which the Company has a right to invoice and has not disclosed information regarding its remaining performance obligations.
Disaggregation of Revenues
The Company presents a disaggregation of E&P revenues by product on the consolidated statements of operations net of intersegment revenues.  The following table reconciles operating revenues as presented on the consolidated statements of operations to the operating revenues by segment:

(in millions)E&PMarketingIntersegment
Revenues		Total
Three months ended September 30, 2020
Gas sales$190 $— $9 $199 
Oil sales39 — 1 40 
NGL sales68 — — 68 
Marketing— 495 (276)219 
Other1 — — 1 
Total$298 $495 $(266)$527 
Three months ended September 30, 2019
Gas sales$230 $— $8 $238 
Oil sales66 — 1 67 
NGL sales52 — — 52 
Marketing— 592 (313)279 
Total$348 $592 $(304)$636 
(in millions)E&PMarketingIntersegment
Revenues		Total
Nine months ended September 30, 2020
Gas sales$584 $— $27 $611 
Oil sales107 — 4 111 
NGL sales158 — — 158 
Marketing— 1,432 (787)645 
Other (1)
4 — — 4 
Total$853 $1,432 $(756)$1,529 
Nine months ended September 30, 2019
Gas sales$918 $— $25 $943 
Oil sales151 — 2 153 
NGL sales191 — — 191 
Marketing— 2,158 (1,154)1,004 
Other (2)
1 1 — 2 
Total$1,261 $2,159 $(1,127)$2,293 
(1)For the nine months ended September 30, 2020, other E&P revenues consists primarily of gains on purchaser imbalances associated with certain NGLs.
(2)For the nine months ended September 30, 2019, other E&P revenues consists primarily of water sales to third-party operators, and other Marketing revenues consists primarily of sales of gas from storage.
Associated E&P revenues are also disaggregated for analysis on a geographic basis by the core areas in which the Company operates, which are in Pennsylvania and West Virginia.

For the three months ended September 30,For the nine months ended September 30,
(in millions)2020201920202019
Northeast Appalachia$131 $175 $443 $740 
Southwest Appalachia166 173 409 519 
Other1 — 1 2 
Total$298 $348 $853 $1,261 
Receivables from Contracts with Customers
The following table reconciles the Company’s receivables from contracts with customers to consolidated accounts receivable as presented on the consolidated balance sheet:

(in millions)September 30, 2020December 31, 2019
Receivables from contracts with customers$218 $284 
Other accounts receivable21 61 
Total accounts receivable$239 $345 
Amounts recognized against the Company’s allowance for doubtful accounts related to receivables arising from contracts with customers were immaterial for the three and nine months ended September 30, 2020 and 2019.  The Company has no contract assets or contract liabilities associated with its revenues from contracts with customers.