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REVENUE
 9 Months Ended
Sep. 30, 2025
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The disclosures in this note apply to both Registrants, unless indicated otherwise.

The following represents a disaggregation of FirstEnergy’s revenue from contracts with customers for the three and nine months ended September 30, 2025 and 2024:
Three Months Ended September 30, Nine Months Ended September 30,
2025202420252024
(In millions)
 Distribution
Retail generation and distribution services:
Residential $1,333 $1,222 $3,685 $3,460 
Commercial 450 395 1,274 1,153 
Industrial 170 138 484 437 
Other 18 18 55 56 
Wholesale 6 2 10 4 
Other revenue from contracts with customers23 2360 63
Total revenues from contracts with customers2,000 1,798 5,568 5,173 
Other revenue unrelated to contracts with customers20 1963 59
Total Distribution$2,020 $1,817 $5,631 $5,232 
Integrated
Retail generation and distribution services:
Residential$880 $802 $2,186 $1,954 
Commercial356 335 981 863 
Industrial158 151 461 436 
Other8 8 26 22 
Wholesale129 50 254 118 
Transmission 109 86320 283
Other revenue from contracts with customers2 5 7 18 
Total revenues from contracts with customers1,642 1,437 4,235 3,694 
Other revenue unrelated to contracts with customers11 1528 31
Total Integrated $1,653 $1,452 $4,263 $3,725 
Stand-Alone Transmission
ATSI $273 $262 $791 $766 
TrAIL 66 68 197 206 
MAIT 121 116 365 330 
KATCo23 24 67 67 
Other — — — (2)
Total revenues from contracts with customers483 470 1,420 1,367 
Other revenue unrelated to contracts with customers5 5 15 14 
Total Stand-Alone Transmission $488 $475 $1,435 $1,381 
Corporate/Other, Eliminations and Reconciling Adjustments (1)
Wholesale$4 $2 $12 $6 
Eliminations and reconciling adjustments (17)(17)(48)(48)
Total Corporate/Other, Eliminations and Reconciling Adjustments$(13)$(15)$(36)$(42)
FirstEnergy Total Revenues $4,148 $3,729 $11,293 $10,296 
(1) Includes eliminations and reconciling adjustments of inter-segment revenues.
The following table represents a disaggregation of JCP&L’s revenue from contracts with customers for the three and nine months ended September 30, 2025 and 2024:
Three Months Ended September 30, Nine Months Ended September 30,
2025202420252024
(In millions)
 Distribution
Retail generation and distribution services:
Residential $606 $533 $1,318 $1,168 
Commercial 204 183 554 473 
Industrial 19 18 57 52 
Other
6 6 17 15 
Wholesale 2 2 3 4 
Other revenue from contracts with customers3 4 10 14 
Total revenues from contracts with customers840 746 1,959 1,726 
Other revenue unrelated to contracts with customers1 1 3 2 
Total Distribution Segment Revenue $841 $747 $1,962 $1,728 
Transmission
Total Transmission Segment Revenue $67 $57 $191 $175 
 Reconciling Adjustments(1)
Retail generation and distribution services$(44)$(39)$(131)$(115)
JCP&L Total Revenues $864 $765 $2,022 $1,788 
(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. Billed and unbilled customer receivables as of September 30, 2025, and December 31, 2024, are included below:


Customer Receivables - FirstEnergy September 30, 2025December 31, 2024
 (In millions)
Billed$950 $867 
Unbilled624 718 
1,574 1,585 
Less: Uncollectible Reserve 55 55 
Total FirstEnergy Customer Receivables $1,519 $1,530 

Customer Receivables - JCP&L September 30, 2025December 31, 2024
 (In millions)
Billed$197 $166 
Unbilled126 118 
323 284 
Less: Uncollectible Reserve 6 6 
Total JCP&L Customer Receivables $317 $278 
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.

The Registrants review 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 Electric Companies are able to utilize to ensure payment. The Registrants’ 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 nine months ended September 30, 2025, and for the year ended December 31, 2024 are as follows:
FirstEnergy JCP&L
(In millions)
Balance, January 1, 2024
$64 $9 
Provision for expected credit losses(1)(2)
73 5 
Charged to other accounts(3)
39 4 
Write-offs(121)(12)
Balance, December 31, 2024
$55 $6 
Provision for expected credit losses(1)(2)
64 6 
Charged to other accounts(3)
28 2 
Write-offs(92)(8)
Balance, September 30, 2025
$55 $6 
(1) Approximately $25 million and $17 million of which was deferred for future recovery for FirstEnergy in the nine months ended September 30, 2025, and the year ended December 31, 2024, respectively.
(2) Approximately $6 million and $5 million of which was deferred for future recovery for JCP&L in the nine months ended September 30, 2025, and the year ended December 31, 2024, respectively.
(3) Represents recoveries and reinstatements of accounts written off for uncollectible accounts.