REVENUE (Tables)

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

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 Operations		ETG Utility Operations		ELK Utility Operations		Wholesale Energy Operations		Retail Electric Operations		On-Site Energy Production		Appliance Service Operations		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	142,808	$	92,409	$	1,536	$	—	$	—	$	—	$	489	$	—	$	237,242
Commercial & Industrial	41,835		37,148		1,659		138,995		6,994		6,988		—		(2,003)		231,616
OSS & Capacity Release	2,609		—		—		—		—		—		—		—		2,609
Other	557		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 Operations		ETG Utility Operations		ELK Utility Operations		Wholesale Energy Operations		Retail Electric Operations		On-Site Energy Production		Appliance Service Operations		Corporate Services and Intersegment		Total
Customer Type:
Residential	$	184,954	$	99,989	$	1,754	$	—	$	3,808	$	—	$	531	$	—	$	291,036
Commercial & Industrial	45,588		42,148		1,658		199,767		13,003		11,330		—		(3,007)		310,487
OSS & Capacity Release	1,770		—		—		—		—		—		—		—		1,770
Other	672		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

Contract with Customer, Asset and Liability

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 3/31/20	262,850		51,973
Increase (Decrease)	$	9,189	$	(32,848)

Beginning balance as of 1/1/19	$	337,502	$	79,538
Ending balance as of 3/31/19	317,917		68,155
Increase (Decrease)	$	(19,585)	$	(11,383)

SJG:
Beginning balance as of 1/1/20	$	84,940	$	45,016
Ending balance as of 3/31/20	112,606		24,916
Increase (Decrease)	$	27,666	$	(20,100)

Beginning balance as of 1/1/19	$	101,572	$	43,271
Ending balance as of 3/31/19	146,185		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.