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Revenue and Accounts Receivable | 6 Months Ended
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Mar. 31, 2023
Revenue from Contract with Customer [Abstract] |
Revenue and Accounts Receivable | Revenue and Accounts Receivable Revenue Our revenue recognition policy is fully described in Note 2 to the consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended September 30, 2022. The following tables disaggregate our revenue from contracts with customers by customer type and segment and provide a reconciliation to total operating revenues, including intersegment revenues, for the three and six months ended March 31, 2023 and 2022.
| Three Months Ended March 31, 2023 |  | Three Months Ended March 31, 2022
| Distribution |  | Pipeline and Storage |  | Distribution |  | Pipeline and Storage
| (In thousands)
Gas sales revenues: |  |  |  |  |  |  |
Residential | $ | 943,090 |  |  | $ | — |  |  | $ | 1,090,702 |  |  | $ | — |
Commercial | 398,812 |  |  | — |  |  | 428,330 |  |  | — |
Industrial | 45,044 |  |  | — |  |  | 54,372 |  |  | — |
Public authority and other | 22,686 |  |  | — |  |  | 26,396 |  |  | — |
Total gas sales revenues | 1,409,632 |  |  | — |  |  | 1,599,800 |  |  | — |
Transportation revenues | 33,511 |  |  | 190,248 |  |  | 32,801 |  |  | 163,850 |
Miscellaneous revenues | 2,662 |  |  | 1,152 |  |  | 2,680 |  |  | 2,284 |
Revenues from contracts with customers | 1,445,805 |  |  | 191,400 |  |  | 1,635,281 |  |  | 166,134 |
Alternative revenue program revenues (1) | 53,910 |  |  | (6,976) |  |  | (25,246) |  |  | (2,387) |
Other revenues | 495 |  |  | — |  |  | 511 |  |  | — |
Total operating revenues | $ | 1,500,210 |  |  | $ | 184,424 |  |  | $ | 1,610,546 |  |  | $ | 163,747 |
| Six Months Ended March 31, 2023 |  | Six Months Ended March 31, 2022
| Distribution |  | Pipeline and Storage |  | Distribution |  | Pipeline and Storage
| (In thousands)
Gas sales revenues: |  |  |  |  |  |  |
Residential | $ | 1,896,141 |  |  | $ | — |  |  | $ | 1,666,543 |  |  | $ | — |
Commercial | 787,479 |  |  | — |  |  | 679,091 |  |  | — |
Industrial | 104,259 |  |  | — |  |  | 103,053 |  |  | — |
Public authority and other | 45,512 |  |  | — |  |  | 41,588 |  |  | — |
Total gas sales revenues | 2,833,391 |  |  | — |  |  | 2,490,275 |  |  | — |
Transportation revenues | 65,673 |  |  | 385,500 |  |  | 60,670 |  |  | 327,709 |
Miscellaneous revenues | 4,944 |  |  | 3,874 |  |  | 5,279 |  |  | 8,827 |
Revenues from contracts with customers | 2,904,008 |  |  | 389,374 |  |  | 2,556,224 |  |  | 336,536 |
Alternative revenue program revenues (1) | 35,588 |  |  | (18,321) |  |  | 25,740 |  |  | (9,871) |
Other revenues | 1,040 |  |  | — |  |  | 1,004 |  |  | — |
Total operating revenues | $ | 2,940,636 |  |  | $ | 371,053 |  |  | $ | 2,582,968 |  |  | $ | 326,665 |
(1) In our distribution segment, we have weather-normalization adjustment mechanisms that serve to mitigate the effects of weather on our revenue. Additionally, APT has a regulatory mechanism that requires that APT shares with its tariffed customers 75% of the difference between the total non-tariffed revenues earned during a test period and a revenue benchmark. Accounts receivable and allowance for uncollectible accounts Accounts receivable arise from natural gas sales to residential, commercial, industrial, public authority and other customers. Our accounts receivable balance includes unbilled amounts which represent a customer’s consumption of gas from the date of the last cycle billing through the last day of the month. Our policy related to the accounting for our accounts receivable and allowance for uncollectible accounts is fully described in Note 2 to the consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended September 30, 2022. During the six months ended March 31, 2023, there were no material changes to this policy. Rollforwards of our allowance for uncollectible accounts for the three and six months ended March 31, 2023 and 2022 are presented in the table below. The allowance excludes the gas cost portion of customers’ bills for approximately 81 percent of our customers as we have the ability to collect these gas costs through our gas cost recovery mechanisms in most of our jurisdictions.
| Three Months Ended March 31, 2023
| (In thousands)
Beginning balance, December 31, 2022 | $ | 47,613 |
Current period provisions | 13,009 |
Write-offs charged against allowance | (8,333) |
Recoveries of amounts previously written off | 462 |
Ending balance, March 31, 2023 | $ | 52,751 |
| Three Months Ended March 31, 2022
| (In thousands)
Beginning balance, December 31, 2021 | $ | 64,934 |
Current period provisions | 5,705 |
Write-offs charged against allowance | (9,029) |
Recoveries of amounts previously written off | 603 |
Ending balance, March 31, 2022 | $ | 62,213 |
| Six Months Ended March 31, 2023
| (In thousands)
Beginning balance, September 30, 2022 | $ | 49,993 |
Current period provisions | 20,242 |
Write-offs charged against allowance | (18,754) |
Recoveries of amounts previously written off | 1,270 |
Ending balance, March 31, 2023 | $ | 52,751 |
| Six Months Ended March 31, 2022
| (In thousands)
Beginning balance, September 30, 2021 | $ | 64,471 |
Current period provisions | 12,075 |
Write-offs charged against allowance | (15,458) |
Recoveries of amounts previously written off | 1,125 |
Ending balance, March 31, 2022 | $ | 62,213 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI https://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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