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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Dec. 31, 2018
Accounting Policies [Abstract] |
Summary of Gas in Storage | The following table summarizes gas in storage, at average cost by segment as of:
| December 31, 2018 | September 30, 2018
($ in thousands) | Gas in Storage |  | Bcf | Gas in Storage |  | Bcf
Energy Services |  | $ | 148,746 |  | 38.4 |  |  | $ | 90,166 |  | 34.1 |
Natural Gas Distribution |  | 92,643 |  | 20.8 |  |  | 94,467 |  | 24.9 |
Total |  | $ | 241,389 |  | 59.2 |  |  | $ | 184,633 |  | 59.0 |
Accounts Receivable by Subsidiary | Customer accounts receivable include outstanding billings from the following subsidiaries as of:
(Thousands) | December 31, 2018 |  | September 30, 2018
Energy Services | $ | 237,790 |  | 75 | % |  | $ | 157,936 |  | 77 | %
Natural Gas Distribution (1) | 73,748 |  | 23 |  |  | 39,151 |  | 19 |
Clean Energy Ventures | 3,574 |  | 1 |  |  | 3,330 |  | 2 |
Home Services and Other Operations | 2,996 |  | 1 |  |  | 5,073 |  | 2 |
Total | $ | 318,108 |  | 100 | % |  | $ | 205,490 |  | 100 | %
(1) | Does not include unbilled revenues of $55.2 million and $7.2 million as of December 31, 2018 and September 30, 2018, respectively.
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, 2018 |  | Assets reclassified as held for sale |  | Assets Sold |  | Other adjustments |  | December 31, 2018
Assets held for sale: |  |  |  |  |  |  |  |  |
Nonutility plant and equipment - wind equipment, at cost | $ | 224,356 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 224,356 |
Nonutility plant and equipment - accumulated depreciation, wind equipment | (18,501 | ) |  | — |  |  | — |  |  | — |  |  | (18,501 | )
Prepaid and other current assets | 789 |  |  | 1,535 |  |  | — |  |  | (703 | ) |  | 1,621 |
Other noncurrent assets | 261 |  |  | — |  |  | — |  |  | — |  |  | 261 |
| $ | 206,905 |  |  | $ | 1,535 |  |  | $ | — |  |  | $ | (703 | ) |  | $ | 207,737 |
Liabilities held for sale: |  |  |  |  |  |  |  |  |
Accounts payable and other (1) | $ | 186 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 186 |
Asset retirement obligation | 3,996 |  |  | — |  |  | — |  |  | — |  |  | 3,996 |
| $ | 4,182 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,182 |
(1) | Transaction fee owed to broker for the sale of Two Dot wind farm.
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | Accordingly, the following table provides a reconciliation of cash and cash equivalents and restricted cash reported in the Unaudited Condensed Consolidated Balance Sheets to the total amounts in the Unaudited Condensed Consolidated Statements of Cash Flows as follows:
(Thousands) | December 31, 2018 | September 30, 2018 | December 31, 2017 | September 30, 2017
Balance Sheet |  |  |  |
Cash and cash equivalents | $ | 7,694 |  | $ | 1,458 |  | $ | 4,738 |  | $ | 2,226 |
Restricted cash in other noncurrent assets | 315 |  | 252 |  | 286 |  | 243 |
Statements of Cash Flow |  |  |  |
Cash, cash equivalents and restricted cash in the statement of cash flows | $ | 8,009 |  | $ | 1,710 |  | $ | 5,024 |  | $ | 2,469 |
Accordingly, the following amounts on the Unaudited Condensed Consolidated Statement of Operations for the three months ended December 31, 2017, have been adjusted:
(Thousands) | As Previously Reported | Effect of Change | As Adjusted
Statements of Operations |  |  |
Operation and maintenance | $ | 55,111 |  | $ | (951 | ) | $ | 54,160 |
Total operating expenses | $ | 630,060 |  | $ | (951 | ) | $ | 629,109 |
Operating income | $ | 75,245 |  | $ | 951 |  | $ | 76,196 |
Other income (expense), net | $ | 6,927 |  | $ | (951 | ) | $ | 5,976 |

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