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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
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