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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Jun. 30, 2020
Accounting Policies [Abstract] |
Summary of Gas in Storage | The following table summarizes gas in storage, at average cost by segment as of:
| June 30, 2020 | September 30, 2019
($ in thousands) | Gas in Storage |  | Bcf | Gas in Storage |  | Bcf
Energy Services |  | $ | 50,400 |  | 33.1 |  |  | $ | 52,390 |  | 25.6 |
Natural Gas Distribution |  | 73,501 |  | 17.5 |  |  | 117,413 |  | 27.0 |
Midstream |  | 61 |  | — |  |  | — |  | — |
Total |  | $ | 123,962 |  | 50.6 |  |  | $ | 169,803 |  | 52.6 |
Schedule of Cash and Cash Equivalents | 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) | June 30, 2020 | September 30, 2019 | June 30, 2019 | September 30, 2018
Balance Sheet |  |  |  |
Cash and cash equivalents | $ | 42,821 |  | $ | 2,676 |  | $ | 26,297 |  | $ | 1,458 |
Restricted cash in other noncurrent assets | 2,424 |  | 1,387 |  | 391 |  | 252 |
Statements of Cash Flow |  |  |  |
Cash, cash equivalents and restricted cash in the statement of cash flows | $ | 45,245 |  | $ | 4,063 |  | $ | 26,688 |  | $ | 1,710 |
Schedule of Restricted Cash | 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) | June 30, 2020 | September 30, 2019 | June 30, 2019 | September 30, 2018
Balance Sheet |  |  |  |
Cash and cash equivalents | $ | 42,821 |  | $ | 2,676 |  | $ | 26,297 |  | $ | 1,458 |
Restricted cash in other noncurrent assets | 2,424 |  | 1,387 |  | 391 |  | 252 |
Statements of Cash Flow |  |  |  |
Cash, cash equivalents and restricted cash in the statement of cash flows | $ | 45,245 |  | $ | 4,063 |  | $ | 26,688 |  | $ | 1,710 |
Schedule of Accumulated Other Comprehensive Income (Loss) | The following table presents the changes in the components of accumulated other comprehensive income (loss), net of related tax effects during the three months ended June 30, 2020 and 2019:
(Thousands) | Investments in Equity Securities | Cash Flow Hedges | Postemployment Benefit Obligation | Total
Balance at March 31, 2020 | $ | — |  |  | $ | (9,711 | ) |  | $ | (24,928 | ) |  | $ | (34,639 | )
Other comprehensive income (loss), net of tax |  |  |  |  |  |  |
Other comprehensive (loss) income, before reclassifications, net of tax of $0, $180, $0, $180 | — |  |  | (626 | ) |  | — |  |  | (626 | )
Amounts reclassified from accumulated other comprehensive loss, net of tax of $0, $0, $(191), $(191) | — |  |  | — |  |  | 663 |  | (1) | 663 |
Net current-period other comprehensive income, net of tax of $0, $180, $(191), $(11) | — |  |  | (626 | ) |  | 663 |  |  | 37 |
Balance at June 30, 2020 | $ | — |  |  | $ | (10,337 | ) |  | $ | (24,265 | ) |  | $ | (34,602 | )
Balance at March 31, 2019 | $ | — |  |  | $ | — |  |  | $ | (15,517 | ) |  | $ | (15,517 | )
Other comprehensive income (loss), net of tax |  |  |  |  |  |  |
Amounts reclassified from accumulated other comprehensive loss, net of tax of $0, $(118), $(118) | — |  |  | — |  |  | 305 |  | (1) | 305 |
Balance at June 30, 2019 | $ | — |  |  | $ | — |  |  | $ | (15,212 | ) |  | $ | (15,212 | )
(1) | Included in the computation of net periodic pension cost, a component of operations and maintenance expense on the Unaudited Condensed Consolidated Statements of Operations.
The following table presents the changes in the components of accumulated other comprehensive income (loss), net of related tax effects during the nine months ended June 30, 2020 and 2019:
(Thousands) | Investments in Equity Securities | Cash Flow Hedges | Postemployment Benefit Obligation | Total
Balance at September 30, 2019 | $ | — |  |  | $ | — |  |  | $ | (31,787 | ) |  | $ | (31,787 | )
Other comprehensive income (loss), net of tax |  |  |  |  |  |  |
Other comprehensive (loss) income, before reclassifications, net of tax of $0, $2,961, $(1,681), $1,280 | — |  |  | (10,337 | ) |  | 5,378 |  |  | (4,959 | )
Amounts reclassified from accumulated other comprehensive loss, net of tax of $0, $0, $(480), $(480) | — |  |  | — |  |  | 2,144 |  | (1) | 2,144 |
Net current-period other comprehensive income, net of tax of $0, $2,961, $(2,161), $800 | — |  |  | (10,337 | ) |  | 7,522 |  |  | (2,815 | )
Balance at June 30, 2020 | $ | — |  |  | $ | (10,337 | ) |  | $ | (24,265 | ) |  | $ | (34,602 | )
Balance at September 30, 2018 | $ | 3,446 |  |  | $ | — |  |  | $ | (16,056 | ) |  | $ | (12,610 | )
Other comprehensive income (loss), net of tax |  |  |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income (loss), net of tax of $0, $(333), $(333) | — |  |  | — |  |  | 844 |  | (1) | 844 |
Reclassification to retained earnings | $ | (3,446 | ) | (2) |  |  |  | $ | — |  |  | $ | (3,446 | )
Balance at June 30, 2019 | $ | — |  |  | $ | — |  |  | $ | (15,212 | ) |  | $ | (15,212 | )
(1) | Included in the computation of net periodic pension cost, a component of operations and maintenance expense on the Unaudited Condensed Consolidated Statements of Operations.
(2) | Due to the adoption of ASU No. 2016-01, an amendment to ASC 825, Financial Instruments.

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