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REVENUE
 3 Months Ended
Mar. 31, 2024
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The following represents a disaggregation of revenue from contracts with customers for the three months ended March 31, 2024 and 2023:
Three Months Ended March 31,
(In millions)20242023
 Distribution
Retail generation and distribution services
Residential $1,184 $1,171 
Commercial 374 377 
Industrial 146 212 
Other 20 17 
Wholesale 1 2
Other revenue from contracts with customers21 19
Total revenues from contracts with customers1,746 1,798 
Other revenue unrelated to contracts with customers21 19
Total Distribution$1,767 $1,817 
Integrated
Retail generation and distribution services
Residential$574 $506 
Commercial252 256 
Industrial138 135 
Other7 6 
Wholesale30 45
Transmission 81 64
Other revenue from contracts with customers5 6 
Total revenues from contracts with customers1,087 1,018 
Other revenue unrelated to contracts with customers8 10
Total Integrated $1,095 $1,028 
Stand-Alone Transmission
ATSI $243 $226 
TrAIL 67 66 
MAIT 104 89 
KATCo20 15 
Total revenues from contracts with customers434 396 
Other revenue unrelated to contracts with customers4 4 
Total Stand-Alone Transmission $438 $400 
Corporate/Other and Reconciling Adjustments(1)
Wholesale$3 $2 
Other revenue unrelated to contracts with customers(1)
(16)(16)
Total Corporate/Other and Reconciling $(13)$(14)
FirstEnergy Total Revenues $3,287 $3,231 
(1) Includes eliminations and reconciling adjustments of inter-segment revenues.
Customer Receivables

Receivables from contracts with customers include distribution services and retail generation sales to residential, commercial and industrial customers of the Utilities. Billed and unbilled customer receivables as of March 31, 2024, and December 31, 2023, are included below:
Customer ReceivablesMarch 31, 2024December 31, 2023
 (In millions)
Billed$833 $717 
Unbilled585 665 
1,418 1,382 
Less: Uncollectible Reserve 53 64 
Total Customer Receivables $1,365 $1,318 
The allowance for uncollectible customer receivables is based on historical loss information comprised of a rolling 36-month average net write-off percentage of revenues, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if allowances for uncollectible customer receivables should be further adjusted in accordance with the accounting guidance for credit losses.

FirstEnergy reviews its allowance for uncollectible customer receivables utilizing a quantitative and qualitative assessment. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, customer credit factors, amount of receivable balances that are past-due, payment options and programs available to customers, and the methods that the Utilities are able to utilize to ensure payment. FirstEnergy’s uncollectible risk on PJM receivables, resulting from transmission and wholesale sales, is minimal due to the nature of PJM’s settlement process and as a result there is no current allowance for doubtful accounts.

Activity in the allowance for uncollectible accounts on customer receivables for the three months ended March 31, 2024, and for the year ended December 31, 2023 are as follows:
(In millions)
Balance, January 1, 2023$137 
Provision for expected credit losses(1)
8 
Charged to other accounts(2)
34 
Write-offs(115)
Balance, December 31, 2023$64 
Provision for expected credit losses(1)
12 
Charged to other accounts(2)
9 
Write-offs(32)
Balance, March 31, 2024
$53 
(1) Approximately $3 million and $15 million of which was deferred for future refund in the three months ended March 31, 2024 and the year ended December 31, 2023, respectively.
(2) Represents recoveries and reinstatements of accounts written off for uncollectible accounts.