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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 30, 2018
Accounting Policies [Abstract] |
Schedule of Demand Charges | The following table summarizes the demand charges, which are net of capacity releases, and are included as a component of gas purchases on the Consolidated Statements of Operations for the fiscal years ended September 30:
(Millions) | 2018 | 2017 | 2016
Energy Services | $ | 153.0 |  | $ | 126.4 |  | $ | 141.0 |
Natural Gas Distribution | 92.5 |  | 80.2 |  | 77.8 |
Total | $ | 245.5 |  | $ | 206.6 |  | $ | 218.8 |
Schedule of Property, Plant and Equipment | Property, plant and equipment was comprised of the following as of September 30:
(Thousands) |  |  |  |
Property Classifications | Estimated Useful Lives |  | 2018 | 2017
Distribution facilities | 38 to 74 years |  | $ | 2,151,249 |  | $ | 1,952,697 |
Transmission facilities | 35 to 56 years |  | 295,692 |  | 294,586 |
Storage facilities | 34 to 47 years |  | 79,470 |  | 78,245 |
Solar property | 20 to 25 years |  | 720,562 |  | 587,345 |
Wind property (1) | 17 to 25 years |  | — |  | 244,764 |
Midstream property (2) | 30 years |  | 6,747 |  | — |
All other property | 5 to 35 years |  | 50,771 |  | 53,433 |
Total property, plant and equipment |  |  | 3,304,491 |  | 3,211,070 |
Accumulated depreciation and amortization |  |  | (653,442 | ) | (601,329 | )
Property, plant and equipment, net |  |  | $ | 2,651,049 |  | $ | 2,609,741 |
(1) | Reclassified to assets held for sale. See Note 2. Summary of Significant Accounting Policies, for more information.
(2) | Includes activity related to the acquisition of IEC by Adelphia. For fiscal 2017, Midstream property was originally included in All other property.
Schedule of Capitalized Amounts Associated with Debt and Equity Component of AFUDC | Capitalized and deferred interest include the following for the fiscal years ended September 30:
($ in thousands) | 2018 | 2017 | 2016
AFUDC: |  |  |
Debt | $ | 1,979 |  | $ | 1,311 |  | $ | 5,009 |
Equity | 5,531 |  | 3,867 |  | 4,375 |
Total | $ | 7,510 |  | $ | 5,178 |  | $ | 9,384 |
Weighted average interest rate | 5.94 | % | 6.90 | % | 5.06 | %
Summary of Customer Accounts Receivable by Company | The following table summarizes customer accounts receivable by company as of September 30:
(Thousands) | 2018 |  | 2017
Energy Services | $ | 157,936 |  | 77 | % |  | $ | 150,322 |  | 77 | %
Natural Gas Distribution (1) | 39,151 |  | 19 |  |  | 37,432 |  | 19 |
Clean Energy Ventures | 3,330 |  | 2 |  |  | 2,655 |  | 1 |
Home Services and Other Operations | 5,073 |  | 2 |  |  | 6,058 |  | 3 |
Total | $ | 205,490 |  | 100 | % |  | $ | 196,467 |  | 100 | %
(1) | Does not include unbilled revenues of $7.2 million as of September 30, 2018 and 2017.
Summary of Gas in Storage | The following table summarizes gas in storage, at average cost by company, as of September 30:
| 2018 | 2017
($ in thousands) | Gas in Storage |  | Bcf | Gas in Storage |  | Bcf
Energy Services |  | $ | 90,166 |  | 34.1 |  |  | $ | 122,884 |  | 53.9 |
Natural Gas Distribution |  | 94,467 |  | 24.9 |  |  | 79,179 |  | 21.8 |
Total |  | $ | 184,633 |  | 59.0 |  |  | $ | 202,063 |  | 75.7 |
Schedule of Disposal Groups, Including Discontinued Operations | The major classes of assets and liabilities included within the disposal group as held for sale are as follows:
(Thousands) | September 30, 2017 |  | Assets reclassified as held for sale |  | Assets Sold |  | September 30, 2018
Assets held for sale: |  |  |  |  |  |  |
Property, plant and equipment - wind equipment, at cost | $ | — |  |  | $ | 245,044 |  |  | $ | (20,688 | ) |  | $ | 224,356 |
Property, plant and equipment - accumulated depreciation, wind equipment | — |  |  | (21,561 | ) |  | 3,060 |  |  | (18,501 | )
Prepaid and accrued taxes | — |  |  | 866 |  |  | (77 | ) |  | 789 |
Other noncurrent assets | — |  |  | 261 |  |  | — |  |  | 261 |
| $ | — |  |  | $ | 224,610 |  |  | $ | (17,705 | ) |  | $ | 206,905 |
Liabilities held for sale: |  |  |  |  |  |  |
Accounts payable and other (1) | $ | — |  |  | $ | — |  |  | $ | 186 |  |  | $ | 186 |
Asset retirement obligation | — |  |  | 4,262 |  |  | (266 | ) |  | 3,996 |
| $ | — |  |  | $ | 4,262 |  |  | $ | (80 | ) |  | $ | 4,182 |
(1) | Transaction fee owed to broker for the sale of Two Dot wind farm.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | The estimated future amortization expense for the next five years as of September 30, is as follows:
(Thousands) |
2019 | $ | 8,424 |
2020 | $ | 4,925 |
2021 | $ | 4,604 |
2022 | $ | 2,561 |
2023 | $ | 2,271 |
Thereafter | $ | 77 |
Changes in Components of Accumulated Other Comprehensive Income, Net | The following table presents the changes in the components of accumulated other comprehensive income, net of related tax effects, as of September 30:
(Thousands) | Unrealized gain (loss) on available for sale securities | Adjustment to postemployment benefit obligation | Total
Balance as of September 30, 2016 | $ | 4,198 |  |  | $ | (19,353 | ) |  | $ | (15,155 | )
Other comprehensive income, net of tax |  |  |  |  |
Other comprehensive income, before reclassifications, net of tax of $(6,593), $(2,619), $(9,212) | 10,019 |  |  | 3,783 |  |  | 13,802 |
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax of $2,192, $(868), $1,324 | (3,173 | ) |  | 1,270 |  | (1) | (1,903 | )
Net current-period other comprehensive income, net of tax of $(4,401), $(3,487), $(7,888) | 6,846 |  |  | 5,053 |  |  | 11,899 |
Balance at September 30, 2017 | $ | 11,044 |  |  | $ | (14,300 | ) |  | $ | (3,256 | )
Other comprehensive income, net of tax |  |  |  |  |
Other comprehensive (loss) income, before reclassifications, net of tax of $6,973, $(125), $6,848 | (19,245 | ) |  | 464 |  |  | (18,781 | )
Amounts reclassified from accumulated other comprehensive income, net of tax of $(858), $(448), $(1,306) | 11,647 |  |  | 1,056 |  | (1) | 12,703 |
Net current-period other comprehensive (loss) income, net of tax of $6,115, $(573), $5,542 | (7,598 | ) |  | 1,520 |  |  | (6,078 | )
Reclassifications of certain income tax effects to retained earnings (2) | — |  |  | (3,276 | ) |  | (3,276 | )
Balance at September 30, 2018 | $ | 3,446 |  |  | $ | (16,056 | ) |  | $ | (12,610 | )
(1) | Included in the computation of net periodic pension cost, a component of O&M expense on the Consolidated Statements of Operations. For more details, see Note 10. Employee Benefit Plans.
(2) | Due to the adoption of ASU No. 2018-02, an amendment to ASC 740, Income Taxes. See Note 2. Summary of Significant Accounting Policies - Recently Adopted Updates to the Accounting Standards Codification section for more details.

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