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REVENUE
 3 Months Ended
Mar. 31, 2020
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE:
At contract inception, SJI and SJG assess the goods and services promised in all of its contracts with customers, and identify a performance obligation for each promise to transfer to a customer a distinct good or service.

SJI revenues from contracts with customers totaled $476.0 million and $606.7 million for the three months ended March 31, 2020 and 2019, respectively. SJG revenues from contracts with customers totaled $187.8 million and $233.0 million for the three months ended March 31, 2020 and 2019, respectively. The SJG balance is a part of the SJG utility operating segment, and is before intercompany eliminations with other SJI entities. Revenues on the condensed consolidated statements of income that are not with contracts with customers consist of (a) revenues from alternative revenue programs at the SJG, ETG and ELK utility operating segments (including CIP, AIRP, SHARP, and WNC), and (b) both utility and nonutility revenue from derivative contracts at the SJG and ETG utility, wholesale energy and retail electric operating segments.

SJI and SJG disaggregate revenue from contracts with customers into customer type and product line. SJI and SJG have determined that disaggregating revenue into these categories achieves the disclosure objective in ASC 606 to depict how the nature, timing and uncertainty of revenue and cash flows are affected by economic factors. Further, disaggregating revenue into these categories is consistent with information regularly reviewed by the CODM in evaluating the financial performance of SJI's operating segments. SJG only operates in the SJG Utility Operations segment. See Note 6 for further information regarding SJI's operating segments.
Disaggregated revenues from contracts with customers, by both customer type and product line, are disclosed below, by operating segment, for the three months ended March 31, 2020 (in thousands):

Three Months Ended
March 31, 2020
SJG Utility OperationsETG Utility OperationsELK Utility OperationsWholesale Energy OperationsRetail Electric OperationsOn-Site Energy ProductionAppliance Service OperationsCorporate Services and IntersegmentTotal
Customer Type:
Residential$142,808  $92,409  $1,536  $—  $—  $—  $489  $—  $237,242  
Commercial & Industrial41,835  37,148  1,659  138,995  6,994  6,988  —  (2,003) 231,616  
OSS & Capacity Release2,609  —  —  —  —  —  —  —  2,609  
Other557  3,849  83  —  —  —  —  —  4,489  
$187,809  $133,406  $3,278  $138,995  $6,994  $6,988  $489  $(2,003) $475,956  
Product Line:
Gas$187,809  $133,406  $3,278  $138,995  $—  $—  $—  $(1,089) $462,399  
Electric—  —  —  —  6,994  —  —  (1,283) 5,711  
Solar—  —  —  —  —  1,907  —  —  1,907  
CHP—  —  —  —  —  3,502  —  —  3,502  
Landfills—  —  —  —  —  1,579  —  —  1,579  
Other—  —  —  —  —  —  489  369  858  
$187,809  $133,406  $3,278  $138,995  $6,994  $6,988  $489  $(2,003) $475,956  
Disaggregated revenues from contracts with customers, by both customer type and product line, are disclosed below, by operating segment, for the three months ended March 31, 2019 (in thousands):

Three Months Ended
March 31, 2019
SJG Utility OperationsETG Utility OperationsELK Utility OperationsWholesale Energy OperationsRetail Electric OperationsOn-Site Energy ProductionAppliance Service OperationsCorporate Services and IntersegmentTotal
Customer Type:
Residential$184,954  $99,989  $1,754  $—  $3,808  $—  $531  $—  $291,036  
Commercial & Industrial45,588  42,148  1,658  199,767  13,003  11,330  —  (3,007) 310,487  
OSS & Capacity Release1,770  —  —  —  —  —  —  —  1,770  
Other672  2,647  65  —  —  —  —  —  3,384  
$232,984  $144,784  $3,477  $199,767  $16,811  $11,330  $531  $(3,007) $606,677  
Product Line:
Gas$232,984  $144,784  $3,477  $199,767  $—  $—  $—  $(1,400) $579,612  
Electric—  —  —  —  16,811  —  —  (1,607) 15,204  
Solar—  —  —  —  —  2,576  —  —  2,576  
CHP—  —  —  —  —  7,359  —  —  7,359  
Landfills—  —  —  —  —  1,395  —  —  1,395  
Other—  —  —  —  —  —  531  —  531  
$232,984  $144,784  $3,477  $199,767  $16,811  $11,330  $531  $(3,007) $606,677  
The following table provides information about SJI's and SJG's receivables and unbilled revenue from contracts with customers (in thousands):

Accounts Receivable (1)Unbilled Revenue (2)
SJI (including SJG and all other consolidated subsidiaries):
Beginning balance as of 1/1/20$253,661  $84,821  
Ending balance as of 3/31/20262,850  51,973  
Increase (Decrease)$9,189  $(32,848) 
Beginning balance as of 1/1/19$337,502  $79,538  
Ending balance as of 3/31/19317,917  68,155  
Increase (Decrease)$(19,585) $(11,383) 
SJG:
Beginning balance as of 1/1/20$84,940  $45,016  
Ending balance as of 3/31/20112,606  24,916  
Increase (Decrease)$27,666  $(20,100) 
Beginning balance as of 1/1/19$101,572  $43,271  
Ending balance as of 3/31/19146,185  38,292  
Increase (Decrease)$44,613  $(4,979) 

(1) 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. All of SJI's and SJG's Accounts Receivable arise from contracts with customers.
(2) 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.