SOUTH JERSEY GAS 10-K 29 Feb 16 2015 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 15, 2016	Jun. 30, 2015
Entity [Abstract]
Entity Registrant Name	SOUTH JERSEY GAS Co
Entity Central Index Key	1,035,216
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		2,339,139
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 0

STATEMENTS OF INCOME

STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Operating Revenues	$ 534,290	$ 501,875	$ 446,480
Operating Expenses:
Cost of Sales (Excluding depreciation)	245,290	231,216	200,081
Operations	107,836	102,428	85,805
Maintenance	16,183	13,457	13,135
Depreciation	41,365	37,324	33,775
Energy and Other Taxes	4,031	3,760	7,862
Total Operating Expenses	414,705	388,185	340,658
Operating Income	119,585	113,690	105,822
Other Income and Expense	3,844	5,560	3,797
Interest Charges	(19,906)	(17,872)	(12,550)
Income Before Income Taxes	103,523	101,378	97,069
Income Taxes	(36,945)	(34,895)	(34,833)
Net Income	$ 66,578	$ 66,483	$ 62,236

STATEMENTS OF COMPREHENSIVE INC

STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net Income		$ 66,578	$ 66,483	$ 62,236
Other Comprehensive Income (Loss), Net of Tax:
Postretirement Liability Adjustment	[1]	1,617	(3,165)	2,286
Unrealized (Loss) Gain on Available-for-Sale Securities	[1]	(23)	(472)	103
Unrealized Gain on Derivatives - Other	[1]	23	27	27
Other Comprehensive Income (Loss) - Net of Tax	[1],[2]	1,617	(3,610)	2,416
Comprehensive Income		$ 68,195	$ 62,873	$ 64,652
Additional Statement Information [Abstract]
Combined statutory rate		40.00%	40.00%	41.00%
[1]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.
[2]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net Income	$ 66,578,000	$ 66,483,000	$ 62,236,000
Provided by Operating Activities:
Depreciation and Amortization	58,668,000	52,155,000	48,261,000
Provision for Losses on Accounts Receivable	14,689,000	9,417,000	4,232,000
CIP Receivable/Payable	(7,324,000)	15,226,000	21,160,000
Deferred Gas Costs - Net of Recoveries	28,648,000	(44,976,000)	5,473,000
Deferred SBC Costs - Net of Recoveries	9,557,000	11,048,000	2,393,000
Environmental Remediation Costs - Net of Recoveries	(22,058,000)	(8,248,000)	(438,000)
Deferred and Noncurrent Income Taxes and Credits - Net	39,148,000	32,193,000	31,940,000
Gas Plant Cost of Removal	(5,096,000)	(4,848,000)	(6,092,000)
Pension Contribution	(12,020,000)	0	(9,100,000)
Changes in:
Accounts Receivable	8,597,000	(14,667,000)	(20,574,000)
Inventories	11,198,000	(3,820,000)	(7,153,000)
Prepaid and Accrued Taxes - Net	(7,129,000)	(6,508,000)	9,456,000
Other Prepayments and Current Assets	(9,717,000)	131,000	(476,000)
Gas Purchases Payable	(13,423,000)	(1,873,000)	9,306,000
Accounts Payable and Other Accrued Liabilities	(2,264,000)	11,302,000	(5,107,000)
Other Assets	4,996,000	(7,481,000)	(7,323,000)
Other Liabilities	1,576,000	(2,006,000)	10,565,000
Net Cash Provided by Operating Activities	164,624,000	103,528,000	148,759,000
Cash Flows from Investing Activities:
Capital Expenditures	(207,785,000)	(200,008,000)	(161,498,000)
Note Receivable	(9,916,000)	0	0
Net Sale (Purchase) of Restricted Investments in Margin Accounts	1,091,000	(7,281,000)	588,000
Net Sale of Restricted Investments from Escrowed Loan Proceeds	101,000	0	0
Investment in Long-Term Receivables	(19,033,000)	(13,024,000)	(7,182,000)
Proceeds from Long-Term Receivables	8,769,000	6,544,000	5,764,000
Net Cash Used in Investing Activities	(226,773,000)	(213,769,000)	(162,328,000)
Cash Flows from Financing Activities:
Net Borrowings from (Repayments of) Short-Term Credit Facilities	33,000,000	35,900,000	(36,600,000)
Proceeds from Issuance of Long-Term Debt	80,000,000	89,000,000	50,000,000
Principal Repayments of Long-Term Debt	(11,009,000)	(21,000,000)	(25,000,000)
Payments for Issuance of Long-Term Debt	(9,000)	(627,000)	(411,000)
Dividends on Common Stock	(40,764,000)	(18,201,000)	0
Additional Investment by Shareholder	0	25,000,000	25,000,000
Tax Deficiency from Restricted Stock Plan	(72,000)	(73,000)	(78,000)
Net Cash Provided by Financing Activities	61,146,000	109,999,000	12,911,000
Net Decrease in Cash and Cash Equivalents	(1,003,000)	(242,000)	(658,000)
Cash and Cash Equivalents at Beginning of Period	1,778,000	2,020,000	2,678,000
Cash and Cash Equivalents at End of Period	775,000	1,778,000	2,020,000
Supplemental Disclosures of Cash Flow Information
Interest (Net of Amounts Capitalized)	19,373,000	17,832,000	12,234,000
Income Taxes (Net of Refunds)	(1,665,000)	(7,690,000)	(5,056,000)
Supplemental Disclosures of Noncash Investing Activities
Property and equipment acquired on account but not paid at year-end	$ 24,857,000	$ 17,551,000	$ 20,055,000

BALANCE SHEETS

BALANCE SHEETS - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment:
Utility Plant, at original cost		$ 2,211,239	$ 2,002,966
Accumulated Depreciation		(440,473)	(413,597)
Property, Plant and Equipment - Net		1,770,766	1,589,369
Investments:
Available-for-Sale Securities		8,788	8,894
Restricted Investments		6,769	7,961
Total Investments		15,557	16,855
Current Assets:
Cash and Cash Equivalents		775	1,778
Notes Receivable		9,916	0
Accounts Receivable		64,445	60,535
Accounts Receivable - Related Parties		1,972	1,157
Unbilled Revenues		25,613	49,910
Provision for Uncollectibles		(9,778)	(6,601)
Natural Gas in Storage, average cost		14,294	25,325
Materials and Supplies, average cost		937	1,104
Deferred Income Taxes - Net		0	44,064
Prepaid Taxes		21,483	13,601
Derivatives - Energy Related Assets		1,077	2,051
Other Prepayments and Current Assets		13,405	3,688
Total Current Assets		144,139	196,612
Regulatory and Other Noncurrent Assets:
Regulatory Assets		323,434	357,160
Unamortized Debt Issuance Costs		6,628	7,382
Long-Term Receivables		24,950	15,223
Derivatives - Energy Related Assets		64	0
Other		2,666	3,071
Total Regulatory and Other Noncurrent Assets		357,742	382,836
Total Assets		2,288,204	2,185,672
Common Equity:
Common Stock, Par Value $2.50 per share: Authorized - 4,000,000 shares, Outstanding - 2,339,139 shares		5,848	5,848
Other Paid-In Capital and Premium on Common Stock		250,827	250,899
Accumulated Other Comprehensive Loss	[1]	(12,862)	(14,479)
Retained Earnings		464,114	438,300
Total Common Equity		707,927	680,568
Long-Term Debt	[2]	584,082	507,091
Total Capitalization		1,292,009	1,187,659
Current Liabilities:
Notes Payable		134,400	101,400
Current Portion of Long-Term Debt	[2]	27,909	35,909
Accounts Payable - Commodity		8,936	22,359
Accounts Payable - Other		40,579	32,711
Accounts Payable - Related Parties		7,552	11,249
Derivatives - Energy Related Liabilities		5,489	6,305
Customer Deposits and Credit Balances		19,531	17,626
Environmental Remediation Costs		48,323	28,480
Taxes Accrued		1,930	1,177
Pension Benefits		2,227	1,515
Interest Accrued		5,989	6,099
Other Current Liabilities		5,686	6,580
Total Current Liabilities		308,551	271,410
Regulatory and Other Noncurrent Liabilities:
Regulatory Liabilities		42,841	41,899
Deferred Income Taxes - Net		432,674	435,022
Environmental Remediation Costs		74,871	95,828
Asset Retirement Obligations		57,219	41,976
Pension and Other Postretirement Benefits		65,491	95,241
Investment Tax Credits		0	149
Derivatives - Energy Related Liabilities		351	1,298
Derivatives - Other		7,631	7,325
Other		6,566	7,865
Total Regulatory and Other Noncurrent Liabilities		$ 687,644	$ 726,603
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities		$ 2,288,204	$ 2,185,672
[1]	Determined using a combined statutory tax rate of 40% in 2015 and 2014.
[2]	Long-term debt maturities and sinking funds requirements for the succeeding five years are as follows (in thousands): 2016, $27,909; 2017, $154,909; 2018, $38,909; 2019,$18,909; 2020, $17,909.

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (in USD per share)	$ 2.50	$ 2.50
Common stock, shares authorized (in shares)	4,000,000	4,000,000
Common stock, shares outstanding (in shares)	2,339,139	2,339,139

STATEMENTS OF CHANGES IN COMMON

STATEMENTS OF CHANGES IN COMMON EQUITY AND COMPREHENSIVE INCOME - USD ($) $ in Thousands		Total		Common Stock	Other Paid-In Capital and Premium on Common Stock	Accumulated Other Comprehensive Loss	Retained Earnings
Beginning balance at Dec. 31, 2012		$ 521,395		$ 5,848	$ 201,050	$ (13,285)	$ 327,782
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income		62,236					62,236
Other Comprehensive Gain (Loss), Net of Tax	[2]	2,416	[1]			2,416
Cash Dividends Declared – Common Stock		0					0
Additional Investment by Shareholder		25,000			25,000
Tax Deficiency from Restricted Stock Plan		(78)			(78)
Ending balance at Dec. 31, 2013		$ 610,969		5,848	225,972	(10,869)	390,018
Additional Statement Information [Abstract]
Combined statutory rate		41.00%
Net Income		$ 66,483					66,483
Other Comprehensive Gain (Loss), Net of Tax	[2]	(3,610)	[1]			(3,610)
Cash Dividends Declared – Common Stock		(18,201)					(18,201)
Additional Investment by Shareholder		25,000			25,000
Tax Deficiency from Restricted Stock Plan		(73)			(73)
Ending balance at Dec. 31, 2014		$ 680,568		5,848	250,899	(14,479)	438,300
Additional Statement Information [Abstract]
Combined statutory rate		40.00%
Net Income		$ 66,578					66,578
Other Comprehensive Gain (Loss), Net of Tax	[2]	1,617	[1]			1,617
Cash Dividends Declared – Common Stock		(40,764)					(40,764)
Additional Investment by Shareholder		0			0
Tax Deficiency from Restricted Stock Plan		(72)			(72)
Ending balance at Dec. 31, 2015		$ 707,927		$ 5,848	$ 250,827	$ (12,862)	$ 464,114
Additional Statement Information [Abstract]
Combined statutory rate		40.00%
[1]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.
[2]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.

STATEMENTS OF CHANGES IN COMMO8

STATEMENTS OF CHANGES IN COMMON EQUITY AND COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Change In Accumulated Other Comprehensive Loss Balances [Roll Forward]
Beginning balance	[1]	$ (14,479)		$ (10,869)
Changes During Year	[2],[3]	1,617		(3,610)		$ 2,416
Ending balance	[1]	(12,862)		(14,479)		(10,869)
Postretirement Liability Adjustment
Change In Accumulated Other Comprehensive Loss Balances [Roll Forward]
Beginning balance	[3]	(13,837)	[1]	(10,672)	[1]	(12,958)
Changes During Year	[3]	1,617		(3,165)		2,286
Ending balance	[1],[3]	(12,220)		(13,837)		(10,672)
Unrealized Gain (Loss) on Available-for-Sale Securities
Change In Accumulated Other Comprehensive Loss Balances [Roll Forward]
Beginning balance	[3]	(75)	[1]	397	[1]	294
Changes During Year	[3]	(23)		(472)		103
Ending balance	[1],[3]	(98)		(75)		397
Unrealized Gain (Loss) on Derivatives
Change In Accumulated Other Comprehensive Loss Balances [Roll Forward]
Beginning balance	[3]	(567)	[1]	(594)	[1]	(621)
Changes During Year	[3]	23		27		27
Ending balance	[1],[3]	(544)		(567)		(594)
Accumulated Other Comprehensive Income (Loss)
Change In Accumulated Other Comprehensive Loss Balances [Roll Forward]
Beginning balance	[3]	(14,479)		(10,869)		(13,285)
Changes During Year	[3]	1,617		(3,610)		2,416
Ending balance	[3]	$ (12,862)		$ (14,479)		$ (10,869)
[1]	Determined using a combined statutory tax rate of 40% in 2015 and 2014.
[2]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.
[3]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES : The Entity - South Jersey Industries, Inc. (SJI) owns all of the outstanding common stock of South Jersey Gas Company (SJG). In our opinion, the financial statements reflect all normal and recurring adjustments needed to fairly present our financial position and operating results at the dates and for the periods presented. Certain reclassifications have been made to the prior period's regulatory liabilities disclosure to conform to the current period presentation. The societal benefits cost previously included in "Other Regulatory Liabilities" were reclassified to the line item "Societal Benefits Costs Payable" in the regulatory liabilities table disclosed in Note 4. Certain reclassifications have been made to the prior period's deferred tax asset/liability disclosure to conform to the current period presentation. The breakout of current and noncurrent assets/liabilities previously disclosed in Note 6 was reclassified to separate deferred tax assets and deferred tax liabilities. Equity Investments - Marketable equity securities that are purchased as long-term investments are classified as Available-for-Sale Securities and carried at their fair value on our balance sheets. Any unrealized gains or losses are included in Accumulated Other Comprehensive Loss. An impairment loss is recorded when there is clear evidence that a decline in value is other than temporary. No impairment losses were recorded on Investments during 2015 , 2014 or 2013 . Estimates and Assumptions - We prepare our financial statements to conform with accounting principles generally accepted in the United States of America (GAAP). Management makes estimates and assumptions that affect the amounts reported in the financial statements and related disclosures. Therefore, actual results could differ from those estimates. Significant estimates include amounts related to regulatory accounting, energy derivatives, environmental remediation costs, pension and other postretirement benefit costs, and revenue recognition. Regulation - We are subject to the rules and regulations of the New Jersey Board of Public Utilities (BPU). See Note 3 for a detailed discussion of our rate structure and regulatory actions. We maintain our accounts according to the BPU’s prescribed Uniform System of Accounts. We follow the accounting for regulated enterprises prescribed by the FASB ASC Topic 980 – “Regulated Operations.” In general, Topic 980 allows for the deferral of certain costs (regulatory assets) and creation of certain obligations (regulatory liabilities) when it is probable that such items will be recovered from or refunded to customers in future periods. See Note 4 for a detailed discussion of regulatory assets and liabilities. Operating Revenues - Gas revenues are recognized in the period the commodity is delivered to customers. For retail customers that are not billed at the end of the month, we record an estimate to recognize unbilled revenues for gas delivered from the date of the last meter reading to the end of the month. Revenue and Throughput-Based Taxes - SJG collects certain revenue-based energy taxes from our customers. Such taxes include New Jersey State Sales Tax and Public Utilities Assessment (PUA). State sales tax is recorded as a liability when billed to customers and is not included in revenue or operating expenses. The PUA is included in both revenues and cost of sales and totaled $1.2 million , $1.1 million and $1.2 million in 2015 , 2014 and 2013 , respectively. In prior years, SJG had collected a throughput-based energy tax from customers in the form of a Transitional Energy Facility Assessment (TEFA ). The TEFA was included in both revenues and cost of sales and totaled $4.0 million in 2013 . The TEFA was eliminated effective January 1, 2014. Accounts Receivable and Provision for Uncollectible Accounts - Accounts receivable are carried at the amount owed by customers. A provision for uncollectible accounts is established based on our collection experience and an assessment of the collectibility of specific accounts. Natural Gas in Storage – Natural Gas in Storage is reflected at average cost on the balance sheets, and represents natural gas that will be utilized in the ordinary course of business. Property, Plant & Equipment - For regulatory purposes, utility plant is stated at original cost, which may be different than our cost if the assets were acquired from another regulated entity. The cost of adding, replacing and renewing property is charged to the appropriate plant account. Utility Plant balances as of December 31, 2015 and 2014 were comprised of the following (in thousands): 2015 2014 Utility Plant: Production Plant $ 296 $ 296 Storage Plant 20,872 23,023 Transmission Plant 252,934 248,737 Distribution Plant 1,702,148 1,547,218 General Plant 163,420 103,604 Other Plant 1,855 1,855 Utility Plant in Service 2,141,525 1,924,733 Construction Work in Progress 69,714 78,233 Total Utility Plant $ 2,211,239 $ 2,002,966 The increase in Utility Plant in Service is related to projects for distribution, some of which are part of the Company's Accelerated Infrastructure Replacement Program (AIRP), as discussed under Note 3. Asset Retirement Obligations - The amounts included under Asset Retirement Obligations (ARO) are primarily related to the legal obligations we have to cut and cap our gas distribution pipelines when taking those pipelines out of service in future years. These liabilities are generally recognized upon the acquisition or construction of the asset. The related asset retirement cost is capitalized concurrently by increasing the carrying amount of the related asset by the same amount as the liability. Changes in the liability are recorded for the passage of time (accretion) or for revisions to cash flows originally estimated to settle the ARO. ARO activity during 2015 and 2014 was as follows (in thousands): 2015 2014 ARO as of January 1, $ 41,976 $ 41,178 Accretion 1,658 1,595 Additions 621 664 Settlements (1,110 ) (1,461 ) Revisions in Estimated Cash Flows * 14,074 — ARO as of December 31, $ 57,219 $ 41,976 * The revision in estimated cash flows in 2015 reflects an increase in the contractual cost to settle ARO. A corresponding increase was made to Regulatory Assets, thus having no impact on earnings. Depreciation - We depreciate utility plant on a straight-line basis over the estimated remaining lives of the various property classes. These estimates are periodically reviewed and adjusted as required after BPU approval. The composite annual rate for all depreciable utility property was approximately 2.2% in 2015 , 2.2% in 2014 and 2.3% in 2013 . The actual composite rate may differ from the approved rate as the asset mix changes over time. Except for retirements outside of the normal course of business, accumulated depreciation is charged with the cost of depreciable utility property retired, less salvage. Effective October 1, 2014, SJG's composite depreciation rate was reduced from 2.4% to 2.1% . See Note 3. Capitalized Interest - We capitalize interest on construction at the rate of return on rate base utilized by the BPU to set rates in our last base rate proceeding. For our accelerated infrastructure programs, we capitalize interest on construction at a rate prescribed by the programs (See Note 3). Capitalized interest is included in Utility Plant on the balance sheets. Interest Charges are presented net of capitalized interest on the statements of income. We capitalized interest of $2.8 million in 2015 , $4.4 million in 2014 and $8.2 million in 2013 . The decrease in 2015 is primarily related to major IT systems being placed in service in 2014. The decrease in 2014 is related to the CIRT projects rolling into customer rates effective October 31, 2013. Under the CIRT, qualified capital expenditures continued to accrue interest on construction until such projects were rolled into customer rates and recovery of the expenditures commenced. All CIRT program investments have been rolled into rate base and the CIRT program is now concluded. See Note 3 for additional discussion of the CIRT programs. Impairment of Long-Lived Assets - We review the carrying amount of long-lived assets for possible impairment whenever events or changes in circumstances indicate that such amounts may not be recoverable. For the years ended 2015 , 2014 and 2013 , no significant impairments were identified. Derivative Instruments - SJG uses a variety of derivative instruments to limit its exposure to market risk in accordance with strict guidelines (See Note 14). These contracts, which have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in Derivatives – Energy Related Assets or Derivatives – Energy Related Liabilities on the balance sheets. The costs or benefits of these short-term contracts are recoverable through SJG’s Basic Gas Supply Service (BGSS) clause, subject to BPU approval. As a result, the net unrealized pre-tax gains and losses for these energy related commodity contracts are included with realized gains and losses in Regulatory Assets or Regulatory Liabilities on the balance sheets. SJG has also entered into interest rate derivatives to hedge exposure to increasing interest rates and the impact of those rates on cash flows of variable-rate debt. These interest rate derivatives, which have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in Derivatives-Other on the balance sheets. The fair value represents the amount SJG would have to pay the counterparty to terminate these contracts as of those dates. Subject to BPU approval, the market value upon termination of these interest rate derivatives can be recovered in rates and, therefore, these unrealized losses have been included in Other Regulatory Assets in the balance sheets. Income Taxes - Deferred income taxes are provided for all significant temporary differences between the book and taxable basis of assets and liabilities in accordance with FASB ASC Topic 740 – “Income Taxes” (See Note 6). A valuation allowance is established when it is determined that it is more likely than not that a deferred tax asset will not be realized. Cash and Cash Equivalents - For purposes of reporting cash flows, highly liquid investments with original maturities of three months or less are considered cash equivalents. NEW ACCOUNTING PRONOUNCEMENTS - Other than as described below, no new accounting pronouncement issued or effective during 2015, 2014 or 2013 had, or is expected to have, a material impact on the financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606); This ASU supersedes the revenue recognition requirements in FASB ASC 605, Revenue Recognition , and in most industry-specific topics. The new guidance identifies how and when entities should recognize revenue. The new rules establish a core principle requiring the recognition of revenue to depict the transfer of promised goods or services to customers in an amount reflecting the consideration to which the entity expects to be entitled in exchange for such goods or services. The new guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Management is currently determining the impact that adoption of this guidance will have on the Company's financial statement results. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40); Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. The new guidance requires management of a company to evaluate whether there is substantial doubt about the company's ability to continue as a going concern. This ASU is effective for the annual reporting period ending after December 15, 2016, and for interim and annual reporting periods thereafter, with early adoption permitted. The Company does not expect this standard to have an impact on its financial statements upon adoption. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810) - Amendments to the Consolidation Analysis , which changes the analysis to be performed in determining whether certain types of legal entities should be consolidated. Specifically, the standard amends the evaluation of whether (a) fees paid to a decision maker or service providers represent a variable interest, (b) a limited partnership or similar entity has the characteristics of a Variable Interest Entity ("VIE") and (c) a reporting entity is the primary beneficiary of a VIE. The standard is effective for annual periods beginning after December 15, 2015 and interim periods within those annual periods, with early adoption permitted. The Company does not expect this standard to have an impact on its financial statements upon adoption. In April 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs . This ASU requires debt issuance costs to be presented in the balance sheet as a direct deduction from the associated debt liability. The standard is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. The adoption of this guidance will not have an impact on the Company's financial statement results; however, balance sheet presentations will be modified to conform to this guidance. Also in April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40) . This ASU provides guidance to customers (a) in determining whether a cloud computing arrangement includes a software license, and (b) on how the arrangement should be accounted for, depending on whether or not it includes a software license. The amended guidance is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. The Company does not expect this standard to have a significant impact on its financial statements upon adoption. In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory . This ASU states that inventory for which cost is determined using a method other than last-in, first-out (LIFO) or the retail method should be subsequently measured at the lower of cost or net realizable value (NRV), rather than at the lower of cost or market. The standard is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2016. Management is currently determining the impact that adoption of this guidance will have on the Company's financial statement results. In August 2015, the FASB issued ASU 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. This ASU states that, given the absence of authoritative guidance for debt issuance costs related to line-of-credit arrangements within ASU 2015-03 (defined above), the SEC staff would not object to an entity deferring and presenting such costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of credit arrangement. The adoption of this standard did not have an impact on the Company's financial statement results. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes," which simplifies the presentation of deferred taxes by requiring that deferred tax assets and liabilities be presented as noncurrent on the balance sheet. ASU 2015-17 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2016. Early adoption is permitted for financial statements that have not previously been issued. This ASU 2015-17 may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company adopted this guidance, prospectively, as of December 31, 2015 (see note 6).

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS: In April 2015, SJI adopted its 2015 Omnibus Equity Compensation Plan, which replaced its previous Stock Based Compensation Plan. Officers and other key employees of SJG participate in the plans of SJI. Performance-based restricted shares vest over a three-year period and are subject to SJI achieving certain market and earnings-based performance targets as compared to a peer group average, which can cause the actual amount of shares that ultimately vest to range from between 0% to 200% of the original share units granted. In 2015, SJI also granted time-based shares of restricted stock, one-third of which vests annually over a three -year period and is limited to 100% payout. Vesting of time-based grants is contingent upon SJI achieving a return on equity (ROE) of at least 7% during the initial year of the grant and meeting the service requirement. Provided that the 7% ROE requirement is met in the initial year, payout is solely contingent upon the service requirement being met in years two and three of the grant. In 2015, SJG Officers and other key employees were granted 7,878 shares of time-based restricted stock, which are included in the shares table below. Grants containing market-based performance targets use SJI's total shareholder return (TSR) relative to a peer group to measure performance. As TSR-based grants are contingent upon market and service conditions, SJI is required to measure and recognize stock-based compensation expense based on the fair value at the date of grant on a straight-line basis over the requisite three-year period of each award. In addition, SJI identifies specific forfeitures of share-based awards, and compensation expense is adjusted accordingly over the requisite service period. Compensation expense is not adjusted based on the actual achievement of performance goals. The fair value of TSR-based restricted stock awards on the date of grant is estimated using a Monte Carlo simulation model. Through 2014, grants containing earnings-based targets were based on SJI's earnings per share (EPS) growth rate relative to a peer group to measure performance. Beginning in 2015, earnings-based performance targets include predefined EPS and ROE goals to measure performance. As EPS-based and ROE-based grants are contingent upon performance and service conditions, SJI is required to measure and recognize stock-based compensation expense based on the fair value at the date of grant over the requisite three-year period of each award. The fair value is measured as the market price at the date of grant. The initial accruals of compensation expense are based on the estimated number of shares expected to vest, assuming the requisite service is rendered and probable outcome of the performance condition is achieved. That estimate is revised if subsequent information indicates that the actual number of shares is likely to differ from previous estimates. Compensation expense is ultimately adjusted based on the actual achievement of service and performance targets. We are allocated a portion of SJI's compensation cost during the vesting period. We accrue a liability and record compensation cost over the requisite three-year service period based on the grant date fair value as described above for each type of grant. Upon vesting, we make a cash payment to SJI equal to the amounts accrued as compensation cost during the vesting period. Since the inception of the plans, our expense recognition policy has been consistent with the expense recognition policy at SJI. The following table summarizes the SJI nonvested restricted stock awards pertaining to SJG outstanding at December 31, 2015 , and the assumptions used to estimate the fair value of the awards: Grant Date Shares Outstanding Fair Value Per Share Expected Volatility Risk-Free Interest Rate 2014 - TSR 10,287 $ 21.31 20.0 % 0.80 % 2014 - EPS 10,287 $ 27.22 n/a n/a 2015 - TSR 7,250 $ 26.31 16.0 % 1.10 % 2015 - EPS, ROE, Time 18,651 $ 29.47 n/a n/a Expected volatility is based on the actual volatility of SJI’s share price over the preceding three -year period as of the valuation date. The risk-free interest rate is based on the zero-coupon U.S. Treasury Bond, with a term equal to the three -year term of the Officers' and other key employees' restricted shares. As notional dividend equivalents are credited to the holders during the three year service period, no reduction to the fair value of the award is required. The cost for restricted stock awards was $0.3 million , $0.2 million and $0.4 million in 2015 , 2014 and 2013 , respectively. Of these costs, approximately one half was capitalized to Utility Plant in each of those years. As of December 31, 2015 , there was $0.7 million of total unrecognized compensation cost related to nonvested share-based compensation awards granted under the restricted stock plans. That cost is expected to be recognized over a weighted average period of 1.8 years. The following table summarizes information regarding restricted stock award activity during 2015 , excluding accrued dividend equivalents: Shares Weighted Average Grant Date Fair Value Nonvested Shares Outstanding, January 1, 2015 36,794 $ 24.10 Granted 26,266 $ 28.58 Vested* (15,948 ) $ 23.89 Cancelled/Forfeited (637 ) $ 26.71 Nonvested Shares Outstanding, December 31, 2015 46,475 $ 26.67 * Based on performance information available at the filing of this report, management does not expect to award shares associated with the 2013 grants to officers and other key employees in 2016. Performance targets during the three-year vesting periods were not attained for the 2011 or 2012 grants that vested at December 31, 2013 and 2014, respectively. As a result, no shares were awarded in 2014 or 2015. During 2013, SJG awarded 12,901 shares that had vested at December 31, 2012, to its officers and other key employees at a market value of $0.6 million . SJG has a policy of making cash payments to SJI to satisfy its obligations under the Plan. Cash payments to SJI during 2015 , 2014 and 2013 were approximately $0.2 million , $0.4 million and $0.4 million , respectively, relating to stock awards. Additionally, a change in control could result in the nonvested shares becoming nonforfeitable or immediately payable in cash.

RATES AND REGULATORY ACTIONS

RATES AND REGULATORY ACTIONS	12 Months Ended
	Dec. 31, 2015
Public Utilities, General Disclosures [Abstract]
RATES AND REGULATORY ACTIONS	RATES AND REGULATORY ACTIONS: Base Rates - SJG is subject to the rules and regulations of the BPU. In September 2010, the BPU granted SJG a base rate increase of $42.1 million , which was predicated, in part, upon an 8.21% rate of return on rate base that included a 10.3% return on common equity. The $42.1 million includes $16.6 million of revenue previously recovered through the Conservation Incentive Program (CIP) and $6.8 million of revenues previously recovered through the Capital Investment Recovery Tracker (CIRT), resulting in incremental revenue of $18.7 million . SJG was permitted to recover regulatory assets contained in its petition and defer certain federally mandated pipeline integrity management program costs for recovery in its next base rate case. In addition, annual depreciation expense was reduced by $1.2 million as a result of the amortization of excess cost of removal recoveries. The BPU also authorized a Phase II of the base rate proceeding to review the costs of CIRT projects not rolled into rate base in the September 2010 settlement. A proceeding took place in 2013 to roll into base rates the remaining $22.5 million of CIRT I project costs that were not included in the 2010 rate increase, as well as CIRT II and III investments totaling $95.0 million that were made subsequent to the 2010 base rate case. These costs were rolled into rate base and reflected in base rates effective October 2013. In September 2014, the BPU granted SJG a base rate increase of $20 million , which was predicated, in part, upon a 7.10% rate of return on rate base that included a 9.75% return on common equity. The $20 million includes approximately $7.5 million of revenue associated with previously approved Accelerated Infrastructure Replacement Program (AIRP) investments that were rolled into base rates. SJG was also permitted to recover certain regulatory assets and to reduce its composite depreciate rate from 2.4% to 2.1% . These changes became effective on October 1, 2014. Rate Mechanisms - SJG's tariff, a schedule detailing the terms, conditions and rate information applicable to its various types of natural gas service, as approved by the BPU, has several primary rate mechanisms as discussed in detail below: Basic Gas Supply Service (BGSS) Clause - The BGSS price structure allows SJG to recover all prudently incurred gas costs. BGSS charges to customers can be either monthly or periodic (annual). Monthly BGSS charges are applicable to large use customers and are referred to as monthly because the rate changes on a monthly basis pursuant to a BPU-approved formula based on commodity market prices. Periodic BGSS charges are applicable to lower usage customers, which include all of our residential customers, and are evaluated at least annually by the BPU. However, to some extent, more frequent rate changes to the periodic BGSS are allowed. SJG collects gas costs from customers on a forecasted basis and defers periodic over/under recoveries to the following BGSS year, which runs from October 1 through September 30. If SJG is in a net cumulative undercollected position, gas costs deferrals are reflected on the balance sheet as a regulatory asset. If SJG is in a net cumulative overcollected position, amounts due back to customers are reflected on the balance sheet as a regulatory liability. SJG pays interest on net overcollected BGSS balances at the rate of return on rate base utilized by the BPU to set rates in our last base rate proceeding. Regulatory actions regarding the BGSS were as follows: • January 2013 - SJG credited the accounts of its periodic BGSS customers with refunds totaling $9.4 million due to gas costs that were lower than projections. • May 2013 - SJG filed its annual BGSS filing with the BPU requesting a $0.6 million reduction in gas cost recoveries. • September 2013 - The BPU issued an Order approving, on a provisional basis, SJG’s request for a $0.6 million reduction in gas cost recoveries. • January 2014 - SJG credited the accounts of its periodic BGSS customer with refunds totaling $11.2 million due to gas costs that were lower than projected. • May 2014 - SJG filed its annual BGSS filing with the BPU requesting a $27.0 million , or a 9.3% , increase in gas cost recoveries. • September 2014 - The BPU issued an Order approving, on a provisional basis, SJG’s request for a $27.0 million increase in gas cost recoveries. • June 2015 - SJG filed its annual BGSS filing with the BPU, requesting a $28.4 million decrease in gas cost recoveries. • September 2015 - The BPU issued an Order approving, on a provisional basis, SJG’s request for a $28.4 million decrease in gas cost recoveries. Conservation Incentive Program (CIP) - The primary purpose of the CIP is to promote conservation efforts, without negatively impacting financial stability, and to base SJG's profit margin on the number of customers rather than the amount of natural gas distributed to customers. In October 2006, the BPU approved the CIP as a three -year pilot program. In January 2010, the BPU approved an extension of this program through September 2013, with an automatic one year extension through September 2014 if a request for an extension was filed by March 2013. A petition was filed in March 2013 to extend the CIP program and in May 2014 the BPU approved the continuation of the CIP. Each CIP year begins October 1 and ends September 30 of the subsequent year. On a monthly basis during the CIP year, SJG records adjustments to earnings based on weather and customer usage factors, as incurred. Subsequent to each year, SJG makes filings with the BPU to review and approve amounts recorded under the CIP. BPU approved cash inflows or outflows generally will not begin until the next CIP year. Regulatory actions regarding the CIP were as follows: • March 2013 - SJG filed a joint petition with another utility requesting modification to, and the continuation of, the CIP program effective October 1, 2013. • May 2013 - SJG made its annual CIP filing with the BPU requesting a reduction in revenue of $17.8 million , which includes a $2.3 million reduction in non-weather related recovery and a $15.5 million reduction in weather related recovery. • September 2013 - The BPU issued an Order approving, on a provisional basis, the 2013-2014 CIP rates filed in May 2013, effective October 1, 2013. • May 2014 - SJG made its annual CIP filing with the BPU requesting a revenue reduction of $ 21.8 million , which includes a $4.2 million increase in non-weather related revenues and a $26.0 million reduction in weather related revenues. • September 2014 - The BPU issued an Order approving, on a provisional basis, the 2014-2015 CIP rates filed in May 2014, effective October 1 2014. • June 2015 - SJG filed its annual CIP filing with the BPU, requesting a decrease in revenues of $11.3 million , which includes a $8.8 million decrease in non-weather related revenues and a $2.5 million decrease in weather related revenues. • September 2015 - The BPU issued an Order approving, on a provisional basis, the 2015-2016 CIP rates filed in June 2015, effective October 1, 2015. Capital Investment Recovery Tracker (CIRT) - The purpose of the CIRT was to accelerate capital expenditures in an effort to stimulate the economy. The petition requested that we be allowed to earn a return of, and a return on, our investment. On a monthly basis during the CIRT year, SJG recorded adjustments to earnings based on actual CIRT program expenditures, as incurred. In September 2013, the BPU approved the base rate roll in of the CIRT I, II and III program investments effective October 1, 2013, resulting in a $15.5 million increase in annual revenue. This approval also concluded Phase II of the 2010 base rate case. All CIRT program investments have been rolled into rate base and the CIRT program is now concluded. Accelerated Infrastructure Replacement Program (AIRP) - In July 2012, SJG filed a petition to implement a five -year, $250.0 million Accelerated Infrastructure Replacement Program. In February 2013, the BPU issued an Order approving a $141.2 million program to replace cast iron and unprotected bare steel mains and services over a four -year period, with annual investments of approximately $35.3 million . Pursuant to the Order, AIRP investments are to be reviewed and included in rate base in future base rate proceedings. Regulatory actions regarding AIRP were as follows: • September 2014 - The BPU approved SJG’s base rate case, which included a $7.5 million increase in revenues associated with the roll in of $69.9 million of AIRP investments into base rates. Storm Hardening and Reliability Program (SHARP) - In September 2013, SJG filed with the BPU an asset hardening program pursuant to which it will invest approximately $280.0 million over seven years to replace low pressure distribution mains and services with high pressure mains and services in coastal areas that are susceptible to flooding during major storm events. Regulatory actions regarding SHARP were as follows: • August 2014 - The BPU approved the Storm Hardening and Reliability Program (SHARP), authorizing SJG to invest $103.5 million over three years for system hardening on barrier islands. SJG will earn on a return on these investments as they are made and will reflect the investments in base rates through annual rate adjustments. • April 2015 - SJG filed a petition seeking a base rate adjustment to increase annual revenues by approximately $4.0 million to reflect approximately $36.6 million of SHARP investments made from July 2014 through June 2015. • September 2015 - The BPU approved SJG’s request to increase annual revenues from base rates by $4.0 million , effective October 1, 2015. Energy Efficiency Tracker (EET) - In January 2009, SJG filed a petition with the BPU requesting approval of an Energy Efficiency Program (EEP I) for residential, commercial and industrial customers. The BPU approved this petition in July 2009. Under this program SJG was permitted to invest $17.0 million over two years in energy efficiency measures to be installed in customer homes and businesses. SJG also recovered incremental operating and maintenance expenses and earn a return of, and return on, program investments. Regulatory actions regarding the EET/EEP were as follows: • May 2012 - SJG filed a petition requesting the approval of a new Energy Efficiency Program (“EEP II”) and to continue our existing EET to recover all costs associated with the EEP II through a $3.1 million increase in annual revenues. These programs provide customers with increased incentives to reduce their natural gas consumption. In June 2013, the BPU approved the EEP II program in the form of an extension of the existing EEP program, permitting SJG to invest $24.0 million in energy efficiency programs through June 2015. The BPU also approved in June 2013 an extension of the EET with a $2.1 million revenue increase effective July 2013. • June 2012 - SJG filed a petition requesting a continuation of the original EEP I to bridge the gap between the expiration of the EEP I program on April 30, 2012, and the implementation of the proposed new EEP II program. This petition was approved by the BPU in August 2012. Also in June 2012, SJG filed its 2012 - 2013 annual EET rate adjustment petition requesting a $5.8 million increase in annual revenues to recover the costs associated with its EEP I program. The BPU approved this petition in September 2014. • May 2013 - SJG filed its annual petition requesting an increase of $2.2 million for current EET programs. The BPU approved this petition in September 2014. • May 2014 - SJG filed its annual EET rate adjustment petition requesting an $1.4 million increase in revenues to recover the costs of, and the allowed return on, prior investments associated with energy efficiency programs. The petition is currently pending. • September 2014 - The BPU approved a revenue increase of $2.2 million associated with the 2012-2013 annual EET rate adjustment filing, with rates effective October 1, 2014. • In January 2015 - SJG filed a petition with the BPU seeking to continue offering energy efficiency programs through June 2018 with a proposed budget of $56 million and with the same rate recovery mechanism that exists for its current energy efficiency programs ("EEPs"). • June 2015, SJG filed its annual EET rate adjustment petition, requesting a $7.6 million decrease in revenues to continue recovering the costs of, and the allowed return on, prior investments associated with EEPs. This petition is currently pending. • August 2015, the BPU approved a two year extension of the Company’s EEPs through August 31, 2017, with a program budget of $36.3 million . The BPU’s approval permitted SJG to adjust its EET rate, effective September 1, 2015, to increase annual revenues by $2.6 million , to recover projected costs and the allowed return on the first year of its investments in the EEP extension. Societal Benefits Clause (SBC) - The SBC allows SJG to recover costs related to several BPU-mandated programs. Within the SBC are a Remediation Adjustment Clause (RAC), a New Jersey Clean Energy Program (NJCEP) and a Universal Service Fund (USF) program. Regulatory actions regarding the SBC, with the exception of USF which requires separate regulatory filings, were as follows: • July 2013 - SJG made its annual 2013-2014 SBC filing requesting a $6.4 million decrease in SBC revenues. The BPU approved this filing in September 2014. • July 2014 - SJG made its annual 2014-2015 SBC filing requesting a $25.7 million decrease in SBC revenues. The BPU approved this filing in May 2015. • July 2015 - SJG made its annual 2015-2016 SBC filing, requesting a $5.0 million decrease in SBC revenues. This petition is currently pending. Remediation Adjustment Clause (RAC) - The RAC recovers environmental remediation costs of 12 former gas manufacturing plants (See Note 12). The BPU allows SJG to recover such costs over seven -year amortization periods. The net between the amounts actually spent and amounts recovered from customers is recorded as a regulatory asset, Environmental Remediation Cost Expended - Net. RAC activity affects revenue and cash flows but does not directly affect earnings because of the cost recovery over seven -year amortization periods. As of December 31, 2015 and 2014 , we reflected the unamortized remediation costs of $42.0 million and $29.5 million , respectively, on the balance sheet under Regulatory Assets (See Note 4). Since implementing the RAC in 1992, SJG has recovered $110.5 million through rates. Clean Energy Program Clause (CLEP) - A component of the Societal Benefit Clause (SBC), The CLEP recovers costs associated with state mandated New Jersey Clean Energy Programs (NJCEP) and, as it relates to SJG, the Company's energy efficiency and renewable energy programs. In June 2013, the BPU approved a NJCEP funding level of $345.0 million through June 2014, of which SJG was responsible for $14.5 million . In June 2014, the BPU approved a NJCEP funding level of $345.0 million through June 2015, of which SJG was responsible for $14.5 million . In June 2015, the BPU approved a NJCEP funding level of $345.0 million through June 2016, of which SJG was responsible for $14.6 million . NJCEP adjustments affect revenue and cash flows but do not directly affect earnings as related costs are deferred and recovered through rates on an on-going basis. Universal Service Fund (USF) - The USF is a statewide program through which funds for the USF and Lifeline Credit and Tenants Assistance Programs are collected from customers of all New Jersey electric and gas utilities. USF adjustments affect cash flows but do not directly affect revenue or earnings as related costs are deferred and recovered through rates on an ongoing basis. Separate regulatory actions regarding the USF were as follows: • June 2013 - SJG made its annual USF filing, along with the State’s other electric and gas utilities, proposing to decrease the statewide gas revenues by $29.4 million . This proposal was designed to decrease SJG's annual USF revenue by $3.7 million . • September 2013 - The BPU approved the statewide USF budget of $54.4 million for all the State’s gas utilities. SJG's portion of the total is approximately $5.8 million , which decreased rates effective October 1, 2013, resulting in a $3.4 million decrease to our USF recoveries. • June 2014 - SJG made its annual USF filing, along with the State’s other electric and gas utilities, proposing to increase the statewide gas revenues by $19.9 million . This proposal was designed to increase SJG’s annual USF revenue by $2.6 million . • September 2014 - The BPU approved the statewide budget of $71.8 million for all the State’s gas utilities. SJG's portion of the total is approximately $7.9 million , which increased rates effective October 1, 2014, resulting in a $2.6 million increase to its USF recoveries. • June 2015 - SJG made its annual USF filing, along with the State’s other electric and gas utilities, proposing to decrease the statewide gas revenues by $46.4 million . This proposal was designed to decrease SJG’s annual USF revenue by $3.4 million . • September 2015 - The BPU approved the statewide budget of $46.4 million for all the State’s gas utilities. SJG's portion of the total is approximately $5.2 million , which decreased rates effective October 1, 2015, resulting in a $3.4 million decrease to its USF recoveries. Other Regulatory Matters - Unbundling - Effective January 10, 2000, the BPU approved full unbundling of SJG's system. This allows all natural gas consumers to select their natural gas commodity supplier. As of December 31, 2015 , 35,400 of SJG's customers were purchasing their gas commodity from someone other than us. Customers choosing to purchase natural gas from providers other than the utility are charged for the cost of gas by the marketer. The resulting decrease in SJG's revenues is offset by a corresponding decrease in gas costs. While customer choice can reduce utility revenues, it does not negatively affect SJG's net income or financial condition. The BPU continues to allow for full recovery of prudently incurred natural gas costs through the BGSS. Unbundling did not change the fact that SJG still recover cost of service, including certain deferred costs, through base rates. Pipeline Integrity Costs - SJG is permitted to defer and recover incremental costs incurred as a result of Pipeline Integrity Management regulations that became effective January 14, 2004, which are aimed at enhancing public safety and reliability. The regulations require that utilities use a comprehensive analysis to assess, evaluate, repair and validate the integrity of certain transmission lines in the event of a leak or failure. As part of SJG's 2014 base rate case, it was permitted to recover previously deferred pipeline integrity costs incurred from October 2010 through June 2014. In addition, SJG is authorized to defer future program costs, including related carrying costs, for recovery in our next base rate proceeding, subject to review by the BPU. As of December 31, 2015 and 2014 , deferred pipeline integrity costs totaled $2.7 million and $3.4 million , respectively, and are included in other regulatory assets (See Note 4). Superstorm Sandy - In June 2013, SJG filed a petition requesting deferral of $0.7 million of incremental operating and maintenance expenses incurred due to Superstorm Sandy. The BPU approved the recovery of these expenses through base rates in SJG’s 2014 base rate case. Filings and petitions described above are still pending unless otherwise indicated.

REGULATORY ASSETS AND LIABILITI

REGULATORY ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2015
Regulatory Assets and Liabilities Disclosure [Abstract]
REGULATORY ASSETS AND LIABILITIES	REGULATORY ASSETS AND LIABILITIES: The discussion under Note 3, Rates and Regulatory Actions, is integral to the following explanations of specific regulatory assets and liabilities. Regulatory Assets at December 31 consisted of the following items (in thousands): 2015 2014 Environmental Remediation Costs: Expended - Net $ 42,032 $ 29,540 Liability for Future Expenditures 123,194 124,308 Deferred Asset Retirement Obligation Costs 42,430 31,584 Deferred Pension and Other Postretirement Benefit Costs 79,779 99,040 Deferred Gas Costs - Net 2,701 32,202 Conservation Incentive Program - Receivable 2,624 — Societal Benefit Costs Receivable — 385 Deferred Interest Rate Contracts 7,631 7,325 Energy Efficiency Tracker 496 11,247 Pipeline Supplier Service Charges 3,776 5,441 Pipeline Integrity Cost 4,596 3,431 AFUDC - Equity Related Deferrals 11,423 10,781 Other Regulatory Assets 2,752 1,876 Total Regulatory Assets $ 323,434 $ 357,160 Except where noted below, all regulatory assets are or will be recovered through utility rate charges, as detailed in the following discussion. We are currently permitted to recover interest on our Environmental Remediation Costs, Societal Benefit Costs Receivable, Energy Efficiency Tracker and Pipeline Integrity Costs, while the other assets are being recovered without a return on investment. Environmental Remediation Costs - We have two regulatory assets associated with environmental costs related to the cleanup of 12 sites where we or our predecessors previously operated gas manufacturing plants. The first asset, Environmental Remediation Cost: Expended - Net, represents what was actually spent to clean up the sites, less recoveries through the RAC and insurance carriers. These costs meet the deferral requirements of GAAP, as the BPU allows us to recover such expenditures through the RAC. The other asset, Environmental Remediation Cost: Liability for Future Expenditures, relates to estimated future expenditures required to complete the remediation of these sites. We recorded this estimated amount as a regulatory asset with the corresponding current and noncurrent liabilities on the balance sheets under the captions Current Liabilities and Regulatory and Other Noncurrent Liabilities. The BPU allows us to recover the deferred costs over seven -year periods after they are spent (See Notes 3 and 12). Deferred Asset Retirement Obligation Costs - This regulatory asset resulted from the recording of asset retirement obligations (ARO) and additional utility plant, primarily related to a legal obligation we have for certain safety requirements upon the retirement of our gas distribution and transmission system. We recover asset retirement costs through rates charged to customers. All related accumulated accretion and depreciation amounts for these ARO represent timing differences in the recognition of retirement costs that we are currently recovering in rates and, as such, we are deferring such differences as regulatory assets. Deferred Pension and Other Postretirement Benefit Costs - The BPU authorized us to recover costs related to postretirement benefits under the accrual method of accounting consistent with GAAP. In 2006, our regulatory asset was increased by $37.1 million representing the recognition of the underfunded positions of our pension and other postretirement benefit plans. Subsequent adjustments to this balance occur annually to reflect changes in the funded positions of these benefit plans caused by changes in actual plan experience as well as assumptions of future experience (See Note 11). Deferred Gas Costs - Net - Over/under collections of gas costs are monitored through SJG's BGSS mechanism. Net undercollected gas costs are classified as a regulatory asset and net overcollected gas costs are classified as a regulatory liability (see note 3). Derivative contracts used to hedge natural gas purchases are also included in the BGSS, subject to BPU approval (see note 14). Conservation Incentive Program Receivable - The impact of the CIP is recorded as an adjustment to earnings as incurred, while cash recovery under the CIP generally occurs during the subsequent CIP year (see Note 3). Societal Benefit Costs Receivable - This regulatory asset primarily represents cumulative costs less recoveries under the USF and CLEP programs (See Note 3). Energy Efficiency Tracker - This regulatory asset represents cumulative investments less recoveries under the Energy Efficiency Program (See Note 3). Deferred Interest Rate Contracts - These amounts represent the market value of interest rate derivatives as discussed further in Note 13. Pipeline Supplier Service Charges - This regulatory asset represents costs necessary to maintain adequate supply and system pressures, which are being recovered on a monthly basis through the BGSS over the term of the underlying supplier contracts (See Note 3). Pipeline Integrity Cost - As part of our September 2014 base rate increase, we were permitted to recover previously deferred pipeline integrity costs incurred through September 2014. In addition, we are authorized to defer future program costs, including related carrying costs, for recovery in our next base rate proceeding, subject to review by the BPU (see Note 3). AFUDC Equity Related Deferrals - This regulatory asset represents the future revenue to recover the future income taxes related to the deferred tax liability for the equity component of AFUDC. Included in the balance is $2.3 million which is being recovered over a period of three years, as approved by the BPU in SJG’s 2014 rate case settlement. The remaining balance is being amortized over the life of the associated utility plant. Other Regulatory Assets - Some of the assets included in Other Regulatory Assets are currently being recovered from ratepayers as approved by the BPU. Management believes the remaining deferred costs are probable of recovery from ratepayers through future utility rates. Regulatory Liabilities at December 31 consisted of the following items (in thousands): 2015 2014 Excess Plant Removal Costs $ 32,644 $ 35,940 Conservation Incentive Program - Payable — 4,700 Societal Benefit Costs Payable 10,197 1,025 Other Regulatory Liabilities — 234 Total Regulatory Liabilities $ 42,841 $ 41,899 Excess Plant Removal Costs – Represents amounts accrued in excess of actual utility plant removal costs incurred to date. As part of our September 2014 base rate increase, we are required to amortize approximately $1.1 million of this balance to depreciation expense each year. Conservation Incentive Program - Payable - See previous discussion under "Conservation Incentive Program - Receivable" above. Societal Benefit Costs Payable - This regulatory liability primarily represents cumulative costs less recoveries under the USF and CLEP programs. See previous discussion under "Societal Benefit Costs Receivable" above. Other Regulatory Liabilities – All other regulatory liabilities are subject to being returned to ratepayers in future rate proceedings.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS : We conducted business with our parent, SJI, and several other related parties. A description of each of these affiliates and related transactions is as follows: SJI Services, LLC (SJIS) - was a wholly owned subsidiary of SJI, which provided services, such as information technology, human resources, corporate communications, materials purchasing and fleet management to SJI and all of its subsidiaries. SJIS was dissolved effective January 1, 2014. All services previously provided by SJIS are currently being provided by SJI. South Jersey Energy Solutions, LLC (SJES) - a wholly owned subsidiary of SJI that serves as a holding company for all of SJI’s nonutility operating businesses: • South Jersey Energy Company (SJE) - a wholly owned subsidiary of SJES and a third party energy marketer that acquires and markets natural gas and electricity to retail end users and provides total energy management services to commercial and industrial customers. We provide SJE with billing services. For SJE’s commercial customers, for which we perform billing services, we purchase the related accounts receivable at book value and charge them a purchase of receivable fee (POR) for potential uncollectible accounts, and assume all risk associated with collection. • South Jersey Resources Group, LLC (SJRG) - a wholly owned subsidiary of SJES and a wholesale gas and risk management business that supplies natural gas storage, commodity and transportation to retail marketers, utility businesses and electricity generators in the mid-Atlantic, Appalachian and southern states. We sell natural gas for resale and capacity release to SJRG and also meet some of our gas purchasing requirements by purchasing natural gas from SJRG. Additionally, prior to 2015, SJRG had managed some of our market risk associated with fluctuations in the cost of natural gas by entering into financial derivative contracts on our behalf. The gain or loss associated with these derivative contracts was included in our BGSS and in the SJRG receivable and payable amounts shown below. • Marina Energy LLC (Marina) - a wholly owned subsidiary of SJES and developer, owner and operator of energy related projects. We provide natural gas transportation services to Marina under BPU-approved tariffs. • South Jersey Energy Service Plus, LLC (SJESP) - a wholly owned subsidiary of SJES and an appliance service company. We provide billing services to SJESP. Millennium Account Services, LLC (Millennium) - a partnership between SJI and Pepco Holdings, Inc, which reads our utility customers’ meters on a monthly basis for a fee. Sales of gas to SJRG and SJE comply with Section 284.02 of the Regulations of the Federal Energy Regulatory Commission (FERC). In addition to the above, we provide various administrative and professional services to SJI and each of the affiliates discussed above. Likewise, SJI provides substantial administrative services on our behalf. For certain types of transactions, we served as central processing agents for the related parties discussed above. Amounts due to and due from these related parties for pass-through items are not considered material to the financial statements as a whole. A summary of these related party transactions, excluding pass-through items, included in Operating Revenues were as follows (in thousands): 2015 2014 2013 Operating Revenues/Affiliates: SJRG $ 5,342 $ 959 $ 1,390 Marina 602 1,083 1,297 Other 5 — 2 Total Operating Revenues/Affiliates $ 5,949 $ 2,042 $ 2,689 Related party transactions, excluding pass-through items, included in Operating Expenses were as follows (in thousands): 2015 2014 2013 Costs of Sales/Affiliates (Excluding depreciation): SJRG $ 26,090 $ 15,265 $ 14,959 Derivative Losses/ (Gains) (See Note 1): SJRG $ 64 $ (1,582 ) $ 887 Operations Expense/Affiliates: SJI $ 14,088 $ 14,110 $ 11,990 SJIS — — 5,531 Millennium 2,746 2,668 2,686 Other (412 ) (434 ) (428 ) Total Operations Expense/Affiliates $ 16,422 $ 16,344 $ 19,779

INCOME TAXES AND CREDITS

INCOME TAXES AND CREDITS	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES AND CREDITS	INCOME TAXES AND CREDITS : Total income taxes applicable to operations differ from the tax that would have resulted by applying the statutory Federal income tax rate to pre-tax income for the following reasons (in thousands): 2015 2014 2013 Tax at Statutory Rate $ 36,233 $ 35,482 $ 33,974 Increase (Decrease) Resulting from: State Income Taxes 4,584 1,935 4,833 Amortization of Investment Tax Credits (149 ) (211 ) (258 ) ESOP Dividend (1,168 ) (1,109 ) (1,058 ) AFUDC (1,109 ) (1,481 ) (916 ) Research and Development Credits (1,400 ) — — Other - Net (46 ) 279 (1,742 ) Total Income Tax Expense $ 36,945 $ 34,895 $ 34,833 The provision for Income Taxes is comprised of the following (in thousands): 2015 2014 2013 Current: Federal $ — $ 60 $ (53 ) State (2,203 ) 2,642 2,946 Total Current (2,203 ) 2,702 2,893 Deferred: Federal 30,042 32,069 27,707 State 9,255 335 4,491 Total Deferred 39,297 32,404 32,198 Investment Tax Credits (149 ) (211 ) (258 ) Total Income Tax Expense $ 36,945 $ 34,895 $ 34,833 Investment Tax Credits are deferred and amortized at the annual rate of 3% , which approximates the life of related assets. The net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting and income tax purposes resulted in the following net deferred tax liabilities at December 31 (in thousands): 2015 2014 Deferred Tax Assets: Net Operating Loss and Tax Credits $ 64,978 $ 53,460 Deferred State tax 20,825 17,390 Provision for Uncollectibles 4,030 2,676 Conservation Incentive Program — 2,027 Investment Tax Basis Gross-Up — 77 Pension & Other Post Retirement Benefits 28,464 27,782 Deferred Revenues 4,844 11,452 Other 3,985 3,624 Total Deferred Tax Assets $ 127,126 $ 118,488 Deferred Tax Liabilities: Book Versus Tax Basis of Property $ 480,682 $ 417,178 Deferred Fuel Costs - Net 3,998 22,959 Environmental Remediation 20,408 13,500 Deferred Regulatory Costs 566 6,333 Deferred Pension & Other Post Retirement Benefits 42,216 39,891 Budget Billing - Customer Accounts 830 1,138 Section 461 Prepayments 1,017 1,026 Conservation Incentive Program 1,132 — Other 8,951 7,421 Total Deferred Tax Liabilities $ 559,800 $ 509,446 Current Deferred Tax (Assets) $ — $ (44,064 ) Noncurrent Deferred Tax Liabilities 432,674 435,022 Deferred Tax Liability - Net $ 432,674 $ 390,958 SJG is included in the consolidated federal income tax return filed by SJI. The actual taxes, including credits, are allocated by SJI to its subsidiaries, generally on a separate return basis except for net operating loss and credit carryforwards. As of December 31, 2015 and December 31, 2014, there were no income taxes due to or from SJI. As of December 31, 2015 , SJG has total federal net operating loss carryforwards of $179.3 million ; of which $63.0 million will expire in 2031, $4.2 million will expire in 2032, $49.1 million will expire in 2034 and $63.0 million will expire in 2035. SJG has research and development credits of $1.4 million which will expire between 2031 and 2034. A valuation allowance is recorded when it is more likely than not that any of our deferred income tax assets will not be realized. We believe that we will generate sufficient future taxable income to realize the income tax benefits related to our deferred tax assets. A reconciliation of unrecognized tax benefits is as follows (in thousands): 2015 2014 2013 Balance at January 1, $ 552 $ 547 $ 503 Increase as a result of tax position taken in prior years 7 5 44 Decrease due to a lapse in the statue of limitations — — — Settlements — — — Balance at December 31, $ 559 $ 552 $ 547 The total unrecognized tax benefits reflected in the table above exclude $0.7 million , $0.7 million and $0.6 million of accrued interest and penalties as of December 31, 2015 , 2014 and 2013 , respectively. The amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate is not significant. Our policy is to record interest and penalties related to unrecognized tax benefits as interest expense and other expense, respectively. These amounts were not significant in 2015 , 2014 or 2013 . There have been no material changes to the unrecognized tax benefits during 2015 , 2014 or 2013 and we do not anticipate any significant changes in the total unrecognized tax benefits within the next 12 months. The unrecognized tax benefits are primarily related to an uncertainty of state income tax issues relating to the Company's nexus in certain states. Federal income tax returns and state income tax returns from 2012 forward are open and subject to examination.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT : A schedule of our long-term debt as of December 31, including current maturities, is as follows (in thousands): 2015 2014 Long-Term Debt (A): First Mortgage Bonds: (B) 5.387 % Series due 2015 (C) — 10,000 5.437 % Series due 2016 10,000 10,000 4.60 % Series due 2016 17,000 17,000 4.657 % Series due 2017 15,000 15,000 7.97 % Series due 2018 10,000 10,000 7.125 % Series due 2018 20,000 20,000 5.587 % Series due 2019 10,000 10,000 3.00 % Series due 2024 50,000 50,000 3.03 % Series due 2024 35,000 35,000 3.63 % Series due 2025 (D) 9,091 10,000 4.84 % Series due 2026 15,000 15,000 4.93 % Series due 2026 45,000 45,000 4.03 % Series due 2027 45,000 45,000 4.01 % Series due 2030 50,000 50,000 4.23 % Series due 2030 30,000 30,000 3.74 % Series due 2032 35,000 35,000 5.55 % Series due 2033 32,000 32,000 6.213 % Series due 2034 10,000 10,000 5.45 % Series due 2035 10,000 10,000 Series A 2006 Tax-Exempt First Mortgage Bonds Variable Rate, due 2036 (E) 24,900 25,000 Variable Rate Bank Term Facility, due 2017 (F) 139,000 59,000 Total Long-Term Debt Outstanding 611,991 543,000 Less Current Maturities (A) (27,909 ) (35,909 ) Long-Term Debt $ 584,082 $ 507,091 (A) Long-term debt maturities and sinking funds requirements for the succeeding five years are as follows (in thousands): 2016, $27,909 ; 2017, $154,909 ; 2018, $38,909 ; 2019, $18,909 ; 2020, $17,909 . (B) Our First Mortgage dated October 1, 1947, as supplemented, securing the First Mortgage Bonds constitutes a direct first mortgage lien on substantially all utility plant. (C) In August 2015, SJG retired $10.0 million aggregate principal amount of 5.387% Medium Term Notes (MTN's) at maturity. (D) In December 2015, SJG paid $909,000 toward the principal amount of 3.63% MTN's due December 2025. (E) In September 2015, SJG paid $0.1 million toward the principal amount of variable rate rate demand bonds due February 2036. These variable rate demand bonds bear interest at a floating rate that resets weekly. The interest rate as of December 31, 2015 was 0.03 %. Liquidity support on these bonds is provided under a separate letter of credit facility that expires in August, 2018. These bonds contain no financial covenants. (F) In June 2014, SJG entered into a $200.0 million multiple-draw term facility offered by a syndicate of banks which expires in June 2017. SJG can draw under this facility through June 2016 and this facility bears interest at a floating rate based on LIBOR plus a spread determined by SJG's credit ratings. As of December 31, 2015, SJG had borrowed an aggregate $139.0 million under this facility at an average interest rate of 1.17% and the proceeds were used to pay down short-term debt. In December 2015, SJG filed a petition with the New Jersey Board of Public Utilities to issue up to $400.0 million of long term debt securities in various forms including MTN's and unsecured debt, with maturities of more than 12 months, over the next three years. This petition is pending approval.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Financial Instruments, Owned, at Fair Value [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS: RESTRICTED INVESTMENTS - In accordance with the terms of our tax-exempt first mortgage bonds, unused proceeds are required to be escrowed pending approved construction expenditures. As of December 31, 2015 and December 31, 2014 , the escrowed proceeds, including interest earned, totaled $32,200 and $132,300 , respectively. SJG maintains a margin account with a counterparty in conjunction with SJG's risk management activities as detailed in Note 14. The funds provided by SJG will increase or decrease as the number and value of outstanding energy-related contracts held with this counterparty changes. As of December 31, 2015 and 2014 , the balance held by the counterparty was $6.7 million and $7.8 million , respectively. The carrying amounts of the Restricted Investments approximate their fair value at December 31, 2015 and December 31, 2014 , which would be included in Level 1 of the fair value hierarchy. (See Note 13 - Fair Value of Financial Assets and Financial Liabilities). NOTE RECEIVABLE - In June 2015, SJG advanced $10.0 million to a not-for profit organization formed to spur economic development in Atlantic City, New Jersey, of which $0.1 million was repaid. The note bears interest at 1% for an initial term of six months, with the borrower's option to extend the term for two additional terms of three months each. In December 2015, the borrower exercised its first option to extend the term of the note for an additional three months. SJG holds a first lien security interest on land in Atlantic City as collateral against this note. The carrying amount of this receivable approximates its fair value at December 31, 2015, which would be included in Level 2 of the fair value hierarchy (See Note 13 - Fair Value of Financial Assets and Financial Liabilities). LONG-TERM RECEIVABLES – SJG provides financing to customers for the purpose of attracting conversions to natural gas heating systems from competing fuel sources. The terms of these loans call for customers to make monthly payments over a period of five to ten years with no interest. The carrying amounts of such loans were $12.9 million and $15.0 million as of December 31, 2015 and December 31, 2014 , respectively. The current portion of these receivables is reflected in Accounts Receivable and the non-current portion is reflected in Long-Term Receivables on the balance sheets. The carrying amounts noted above are net of unamortized discounts resulting from imputed interest in the amount of $1.3 million as of both December 31, 2015 and December 31, 2014 . The annual amortization to interest is not material to SJG’s financial statements. The carrying amounts of these receivables approximate their fair value at December 31, 2015 and December 31, 2014 , which would be included in Level 2 of the fair value hierarchy. (See Note 13 - Fair Value of Financial Assets and Financial Liabilities). FINANCIAL INSTRUMENTS NOT CARRIED AT FAIR VALUE - The fair value of a financial instrument is the market price to sell an asset or transfer a liability at the measurement date. The carrying amounts of SJG's financial instruments that are not carried at fair value, including those financial instruments disclosed in this footnote, approximate their fair values at December 31, 2015 and December 31, 2014 , except as noted below. • For Long-Term Debt, in estimating the fair value, we use the present value of remaining cash flows at the balance sheet date. We based the estimates on interest rates available to SJG at the end of each period for debt with similar terms and maturities (Level 2 in the fair value hierarchy. See Note 13 - Fair Value of Financial Assets and Financial Liabilities). The estimated fair values of SJG's long-term debt, including current maturities, as of December 31, 2015 and December 31, 2014 , were $657.4 million and $587.3 million , respectively. The carrying amounts of SJG's long-term debt, including current maturities, as of December 31, 2015 and December 31, 2014 , were $612.0 million and $543.0 million , respectively.

LINES OF CREDIT

LINES OF CREDIT	12 Months Ended
	Dec. 31, 2015
Line of Credit Facility [Abstract]
LINES OF CREDIT	LINES OF CREDIT: Credit facilities and available liquidity as of December 31, 2015 were as follows (in thousands): Total Facility Usage Available Liquidity Expiration Date Commercial Paper Program/ Revolving Credit Facility $ 200,000 $ 136,600 (A) $ 63,400 May 2018 Uncommitted Bank Lines 10,000 — 10,000 August 2016 Total $ 210,000 $ 136,600 $ 73,400 (A) Includes letters of credit outstanding in the amount of $ 2.2 million . The SJG facility is provided by a syndicate of banks and contains one financial covenant limiting the ratio of indebtedness to total capitalization (as defined in the credit agreement) to not more than 0.65 to 1 measured at the end of each fiscal quarter. SJG was in compliance with this covenant as of December 31, 2015 . SJG manages a commercial paper program under which SJG may issue short-term, unsecured promissory notes to qualified investors up to a maximum aggregate amount outstanding at any time of $200.0 million The notes have fixed maturities which vary by note, but may not exceed 270 days from the date of issue. Proceeds from the notes are used for general corporate purposes. SJG uses the commercial paper program in tandem with the $200.0 million revolving credit facility and does not expect the principal amount of borrowings outstanding under the commercial paper program and the credit facility at any time to exceed an aggregate of $200.0 million . Average borrowings outstanding under these credit facilities, not including letters of credit, during the twelve months ended December 31, 2015 and 2014 were $118.1 million and $52.3 million , respectively. The maximum amount outstanding under these credit facilities, not including letters of credit, during the twelve months ended December 31, 2015 and 2014 were $ 162.3 million and $ 105.0 million , respectively. Based upon the existing credit facilities and a regular dialogue with our banks, we believe that there will continue to be sufficient credit available to meet our business’ future liquidity needs. Borrowings under these credit facilities are at market rates. The weighted average interest rate on these borrowings, which changes daily, was 0.66% , 0.45% and 0.37% at December 31, 2015 , 2014 and 2013 , respectively.

RETAINED EARNINGS

RETAINED EARNINGS	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
RETAINED EARNINGS	RETAINED EARNINGS : Various loan agreements contain potential restrictions regarding the amount of cash dividends or other distributions that we may pay on our common stock. As of December 31, 2015 , these loan restrictions did not affect the amount that may be distributed from our retained earnings. SJG declared and paid cash dividends of $40.7 million in 2015 to SJI. SJG received $25 million equity infusions from SJI in both 2014 and 2013. . Future equity contributions will occur on an as needed basis.

PENSION AND OTHER POSTRETIREMEN

PENSION AND OTHER POSTRETIREMENT BENEFITS	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
PENSION AND OTHER POSTRETIREMENT BENEFITS	PENSION AND OTHER POSTRETIREMENT BENEFITS : We participate in the defined benefit pension plans and other postretirement benefit plans of SJI. Approximately 55.5% of the Company's current full-time employees will be entitled to annuity payments upon retirement. Participation in the SJI qualified defined benefit pension plans was closed to new employees beginning in 2003; however, employees who are not eligible for these pension plans are eligible to receive an enhanced version of SJI’s defined contribution plan. Certain officers of SJG also participate in the non-funded supplemental executive retirement plan (SERP) of SJI, a non-qualified defined benefit pension plan. The other postretirement benefit plans provide health care and life insurance benefits to some retirees. Net periodic benefit cost related to the employee and officer pension and other postretirement benefit plans consisted of the following components (in thousands): Pension Benefits Other Postretirement Benefits 2015 2014 2013 2015 2014 2013 Service Cost $ 4,430 $ 3,697 $ 4,487 $ 726 $ 585 $ 771 Interest Cost 9,357 8,952 7,886 2,406 2,297 2,221 Expected Return on Plan Assets (11,914 ) (10,818 ) (9,435 ) (2,708 ) (2,467 ) (2,158 ) Amortization: Prior Service Cost (Credits) 203 177 208 499 133 (195 ) Actuarial Loss 8,969 4,864 7,608 1,107 770 1,555 Net Periodic Benefit Cost 11,045 6,872 10,754 2,030 1,318 2,194 Capitalized Benefit Costs (4,805 ) (3,047 ) (5,002 ) (1,043 ) (722 ) (1,172 ) Affiliate SERP Allocations (1,688 ) (1,313 ) (1,389 ) — — — Deferred Benefit Costs (1,007 ) — — (256 ) — — Total Net Periodic Benefit Expense $ 3,545 $ 2,512 $ 4,363 $ 731 $ 596 $ 1,022 Capitalized benefit costs reflected in the table above relate to our construction program. Deferred benefit costs relate to the deferral of incremental expenses associated with the adoption of new mortality tables (RP-2014 base table with MP-2014 generational projection scale) in 2015. Deferred benefit costs are expected to be recovered through rates as part of our next base rate case. Companies with publicly traded equity securities that sponsor a postretirement benefit plan are required to fully recognize, as an asset or liability, the overfunded or underfunded status of its benefit plans and recognize changes in the funded status in the year in which the changes occur. Changes in funded status are generally reported in Other Comprehensive Loss; however, since we recover all prudently incurred pension and postretirement benefit costs from our ratepayers, a significant portion of the charges resulting from the recording of additional liabilities under this statement are reported as regulatory assets (See Note 4). Details of the activity within the Regulatory Asset and Accumulated Other Comprehensive Loss associated with Pension and Other Postretirement Benefits are as follows (in thousands): Regulatory Assets Accumulated Other Comprehensive Loss (pre-tax) Pension Benefits Other Postretirement Benefits Pension Benefits Other Postretirement Benefits Balance at January 1, 2014 $ 42,632 $ 16,652 $ 18,043 $ — Amounts Arising during the Period: Net Actuarial Loss 31,075 7,826 7,102 — Prior Service Cost 486 4,146 — — Amounts Amortized to Net Periodic Costs: Net Actuarial Loss (2,841 ) (628 ) (1,975 ) — Prior Service Cost (175 ) (133 ) — — Balance at December 31, 2014 71,177 27,863 23,170 — Amounts Arising during the Period: Net Actuarial (Gain)/Loss (463 ) (3,155 ) 184 — Prior Service Credit — (499 ) — — Amounts Amortized to Net Periodic Costs: Net Actuarial Loss (6,079 ) (1,107 ) (2,891 ) — Prior Service Cost (203 ) (7,755 ) — — Balance at December 31, 2015 $ 64,432 $ 15,347 $ 20,463 $ — The estimated costs that will be amortized from Regulatory Assets into net periodic benefit costs in 2015 are as follows (in thousands): Pension Benefits Other Postretirement Benefits Prior Service Costs $ 203 $ (257 ) Net Actuarial Loss $ 5,488 $ 998 The estimated costs that will be amortized from Accumulated Other Comprehensive Loss into net periodic benefit costs in 2016 are as follows (in thousands): Pension Benefits Other Postretirement Benefits Net Actuarial Loss $ 2,257 $ — A reconciliation of the plans’ benefit obligations, fair value of plan assets, funded status and amounts recognized in our balance sheets follows (in thousands): Other Pension Benefits Postretirement Benefits 2015 2014 2015 2014 Change in Benefit Obligations : Benefit Obligation at Beginning of Year $ 221,605 $ 180,668 $ 60,670 $ 50,915 Service Cost 4,430 3,697 726 585 Interest Cost 9,357 8,952 2,406 2,297 Actuarial (Gain) Loss (13,107 ) 35,634 (6,257 ) 6,008 Retiree Contributions — — 608 452 Plan Amendments — 534 (7,755 ) 4,146 Benefits Paid (8,625 ) (7,880 ) (3,880 ) (3,733 ) Benefit Obligation at End of Year $ 213,660 $ 221,605 $ 46,518 $ 60,670 Change in Plan Assets: Fair Value of Plan Assets at Beginning of Year $ 144,568 $ 142,674 $ 40,951 $ 39,471 Actual Return on Plan Assets (913 ) 8,275 (395 ) 507 Employer Contributions 14,002 1,499 6,144 4,254 Retiree Contributions — — 608 452 Benefits Paid (8,625 ) (7,880 ) (3,880 ) (3,733 ) Fair Value of Plan Assets at End of Year $ 149,032 $ 144,568 $ 43,428 $ 40,951 Funded Status at End of Year : Accrued Net Benefit Cost at End of Year $ (64,628 ) $ (77,037 ) $ (3,090 ) $ (19,719 ) Amounts Recognized in the Statement of Financial Position Consist of: Current Liabilities $ (2,227 ) $ (1,515 ) $ — $ — Noncurrent Liabilities (62,401 ) (75,522 ) (3,090 ) (19,719 ) Net Amount Recognized at End of Year $ (64,628 ) $ (77,037 ) $ (3,090 ) $ (19,719 ) Amounts Recognized in Regulatory Assets Consist of: Prior Service Costs $ 741 $ 944 $ (3,289 ) $ 4,965 Net Actuarial Loss 63,691 70,233 18,636 22,898 Net Amount Recognized at End of Year $ 64,432 $ 71,177 $ 15,347 $ 27,863 Amounts Recognized in Accumulated Other Comprehensive Loss Consist of: Net Actuarial Loss $ 20,463 $ 23,170 $ — $ — The projected benefit obligation (PBO) and accumulated benefit obligation (ABO) of our qualified employee pension plans were $167.6 million and $154.8 million , respectively, as of December 31, 2015 ; and $176.3 million and $161.3 million , respectively, as of December 31, 2014 . The ABO of these plans exceeded the value of the plan assets as of December 31, 2015 and 2014. The value of these assets were $149.0 million and $144.6 million as of December 31, 2015 and 2014 , respectively, and can be seen in the tables above. The PBO and ABO for our non-funded SERP were $46.1 million and $44.6 million , respectively, as of December 31, 2015 ; and $45.3 million and $44.0 million , respectively, as of December 31, 2014 . The SERP obligation is reflected in the tables above and has no assets. The weighted-average assumptions used to determine benefit obligations at December 31 were: Pension Benefits Other Postretirement Benefits 2015 2014 2015 2014 Discount Rate 4.83 % 4.25 % 4.73 % 4.20 % Rate of Compensation Increase 3.50 % 3.50 % 3.50 % 3.50 % The weighted-average assumptions used to determine net periodic benefit cost for years ended December 31 were: Pension Benefits Other Postretirement Benefits 2015 2014 2013 2015 2014 2013 Discount Rate 4.25 % 5.09 % 4.26 % 4.20 % 4.91 % 4.14 % Expected Long-Term Return on Plan Assets 7.75 % 7.75 % 7.50 % 6.25 % 6.25 % 6.60 % Rate of Compensation Increase 3.50 % 3.50 % 3.25 % 3.50 % 3.50 % 3.25 % In 2014, the Society of Actuaries (SOA) released new mortality tables (RP-2014 base table with MP-2014 generational projection scale), which indicated that the average life expectancy of both our active and retired plan participants had increased. The obligations as of December 31, 2014, disclosed herein reflect the use of those tables. In 2015, the SOA released an update to the RP-2014 tables (MP-2015 base tables), slightly reducing the average life expectancy previously released. The obligations as of December 31, 2015, disclosed herein, reflect the use of the updated 2015 tables. While the adoption of the new tables impacts liabilities significantly as of December 31 of the year of adoption, the impact on expense does not occur until the subsequent year. The discount rates used to determine the benefit obligations at December 31, 2015 and 2014 , which are used to determine the net periodic benefit cost for the subsequent year, were based on a portfolio model of high-quality investments with maturities that match the expected benefit payments under our pension and other postretirement benefit plans. The expected long-term return on plan assets (“return”) has been determined by applying long-term capital market projections provided by our pension plan Trustee to the asset allocation guidelines, as defined in the Company’s investment policy, to arrive at a weighted average return. For certain other equity securities held by an investment manager outside of the control of the Trustee, the return has been determined based on historic performance in combination with long-term expectations. The return for the other postretirement benefits plan is determined in the same manner as discussed above; however, the expected return is reduced based on the taxable nature of the underlying trusts. The assumed health care cost trend rates at December 31 were: 2015 2014 Medical Care and Drug Cost Trend Rate Assumed for Next Year N/A 7.00 % Dental Care Cost Trend Rate Assumed for Next Year N/A 4.75 % Rate to which Cost Trend Rates are Assumed to Decline (the Ultimate Trend Rate) N/A 4.75 % Year that the Rate Reaches the Ultimate Trend Rate N/A 2023 The retiree medical plan changed effective January 1, 2016. Retirees are provided a fixed contribution to a health reimbursement account, allowing them to obtain coverage from health-care exchanges, rather than utilizing the Company provided health-care plan. Since the health-care benefits are now a fixed dollar amount under the new plan and will not increase in the future, the plan no longer has health care trend assumptions as of December 31, 2015. As a result, assumed health care cost trend rates no longer have a significant effect on the amounts reported for our postretirement health care plans. A one-percentage-point change in assumed health care cost trend rates would have the following effects (in thousands): 1-Percentage- Point Increase 1-Percentage- Point Decrease Effect on the Total of Service and Interest Cost $ 153 $ (123 ) PLAN ASSETS — The Company’s overall investment strategy for pension plan assets is to achieve a diversification by asset class, style of manager, and sector and industry limits to achieve investment results that match the actuarially assumed rate of return, while preserving the inflation adjusted value of the plans. The Company has implemented this diversification strategy primarily with commingled common/collective trust funds. The target allocations for pension plan assets are 28 - 48 percent U.S. equity securities, 13 - 25 percent international equity securities, 32 - 42 percent fixed income investments, and 0 - 14 percent to all other types of investments. Equity securities include investments in commingled common/collective trust funds as well as large-cap, mid-cap and small-cap companies. Fixed income securities include commingled common/collective trust funds, group annuity contracts for pension payments, and hedge funds. Other types of investments include investments in private equity funds and real estate funds that follow several different strategies. The strategy recognizes that risk and volatility are present to some degree with all types of investments. We seek to avoid high levels of risk at the total fund level through diversification by asset class, style of manager, and sector and industry limits. Specifically prohibited investments include, but are not limited to, venture capital, margin trading, commodities and securities of companies with less than $250.0 million capitalization (except in the small-cap portion of the fund where capitalization levels as low as $50.0 million are permissible). These restrictions are only applicable to individual investment managers with separately managed portfolios and do not apply to mutual funds or commingled trusts. SJG evaluated its pension and other postretirement benefit plans’ asset portfolios for the existence of significant concentrations of credit risk as of December 31, 2015 . Types of concentrations that were evaluated include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, and individual fund. As of December 31, 2015 , there were no significant concentrations (defined as greater than 10 percent of plan assets) of risk in SJG’s pension and other postretirement benefit plan assets. GAAP establishes a hierarchy that prioritizes fair value measurements based on the types of inputs used for the various valuation techniques. This hierarchy groups assets into three distinct levels as fully described in Note 13, which will serve as the basis for presentation throughout the remainder of this Note. The fair values of SJG’s pension plan assets at December 31, 2015 and 2014 by asset category are as follows (in thousands): Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2015 Cash / Cash Equivalents: Cash $ 28 $ 28 $ — $ — Common/Collective Trust Funds (a) 692 — 692 — STIF-Type Instrument (b) 1,096 — 1,096 — Equity securities: Common/Collective Trust Funds – U.S. (a) 41,976 — 41,976 — Common/Collective Trust Funds – International (a) 26,800 — 26,800 — U.S. Large-Cap (c) 11,535 11,535 — — U.S. Mid-Cap (c) 2,748 2,748 — — U.S. Small-Cap (c) 210 210 — International (c) 1,367 1,367 — — Fixed Income: Common/Collective Trust Funds (a) 40,853 — 40,853 — Guaranteed Insurance Contract (d) 8,031 — — 8,031 Hedge Funds (e) 3,353 — — 3,353 Other types of investments: Private Equity Fund (f) 3,477 — — 3,477 Common/Collective Trust Fund – Real Estate (g) 6,866 — — 6,866 Total $ 149,032 $ 15,888 $ 111,417 $ 21,727 Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2014 Cash / Cash Equivalents: Common/Collective Trust Funds (a) $ 554 $ — $ 554 $ — STIF-Type Instrument (b) 1,003 — 1,003 — Equity securities: Common/Collective Trust Funds – U.S. (a) 41,000 — 41,000 — Common/Collective Trust Funds – International (a) 24,796 — 24,796 — U.S. Large-Cap (c) 10,380 10,380 — — U.S. Mid-Cap (c) 4,122 4,122 — — U.S. Small-Cap (c) 186 186 International (c) 2,698 2,698 — — Fixed Income: Common/Collective Trust Funds (a) 38,740 — 38,740 — Guaranteed Insurance Contract (d) 8,738 — — 8,738 Hedge Funds (e) 3,469 — — 3,469 Other types of investments: Private Equity Fund (f) 2,895 — — 2,895 Common/Collective Trust Fund – Real Estate (g) 5,987 — — 5,987 Total $ 144,568 $ 17,386 $ 106,093 $ 21,089 (a) This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments. (b) This category represents short-term investment funds held for the purpose of funding disbursement payment arrangements. Underlying assets are valued based on quoted prices in active markets, or where quoted prices are not available, based on models using observable market information. Since not all values can be obtained from quoted prices in active markets, these funds are classified as Level 2 investments. (c) This category of equity investments represents a managed portfolio of common stock investments in five sectors: telecommunications, electric utilities, gas utilities, water and energy. These common stocks are actively traded on exchanges and price quotes for these shares are readily available. These common stocks are classified as Level 1 investments. (d) This category represents SJI’s Group Annuity contracts with a nationally recognized life insurance company. The contracts are the assets of the plan, while the underlying assets of the contracts are owned by the contract holder. Valuation is based on a formula and calculation specified within the contract. Since the valuation is based on the reporting entity’s own assumptions, these contracts are classified as Level 3 investments. (e) This category represents a collection of underlying funds which are all domiciled outside of the United States. All of the underlying fund managers are based in the U.S.; however, they do not necessarily trade only in the U.S. markets. The fair value of these funds is determined by the underlying fund's general partner or manager. These funds are classified as Level 3 investments. (f) This category represents a limited partnership which includes several investments in U.S. leveraged buyout, venture capital, and special situation funds. Fund valuations are reported on a 90 to 120 day lag and, therefore, the value reported herein represents the market value as of June or September 30, 2015 and 2014, respectively, with cash flow changes through December applied. The fund’s investments are stated at fair value, which is generally based on the valuations provided by the general partners or managers of such investments. Fund investments are illiquid and resale is restricted. These funds are classified as Level 3 investments. (g) This category represents real estate common/collective trust fund investments through a commingled employee benefit trust. These commingled funds are part of a direct investment in a pool of real estate properties. These funds are valued by investment managers on a periodic basis using pricing models that use independent appraisals from sources with professional qualifications. Since these valuation inputs are not highly observable, the real estate funds are classified as Level 2 investments. Fair Value Measurement Using Significant Unobservable Inputs (Level 3) (In thousands) Guaranteed Insurance Contract Hedge Funds Private Equity Funds Real Estate Total Balance at January 1, 2014 $ 9,071 $ 3,328 $ 2,440 $ 5,401 $ 20,240 Actual return on plan assets: Relating to assets still held at the reporting date 396 141 (20 ) 586 1,103 Relating to assets sold during the period 10 — 260 — 270 Purchases, Sales and Settlements (739 ) — 215 — (524 ) Balance at December 31, 2014 $ 8,738 $ 3,469 $ 2,895 $ 5,987 $ 21,089 Actual return on plan assets: Relating to assets still held at the reporting date (26 ) (116 ) (223 ) 879 514 Relating to assets sold during the period 21 — 346 — 367 Purchases, Sales and Settlements (702 ) — 459 — (243 ) Balance at December 31, 2015 $ 8,031 $ 3,353 $ 3,477 $ 6,866 $ 21,727 As with the pension plan assets, the Company’s overall investment strategy for post-retirement benefit plan assets is to achieve a diversification by asset class, style of manager, and sector and industry limits to achieve investment results that match the actuarially assumed rate of return, while preserving the inflation adjusted value of the plans. The Company has implemented this diversification strategy with a mix of common/collective trust funds, mutual funds and Company-owned life insurance policies. The target allocations for post-retirement benefit plan assets are 30 - 43 percent U.S. equity securities, 20 - 30 percent international equity securities, and 32 - 42 percent fixed income investments and 0 - 7 percent to all other types of investments. Equity securities include investments in large-cap, mid-cap and small-cap companies within mutual funds or common/collective trust funds. Fixed income securities within the common/collective trust fund include primarily investment grade, U.S. Government and mortgage-backed financial instruments. The insurance policies are backed by a series of commingled trust investments held by the insurance carrier. The fair values of SJG’s other postretirement benefit plan assets at December 31, 2015 and 2014 by asset category are as follows (in thousands): Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2015 Cash $ 26 $ 26 $ — $ — Equity Securities: Common/Collective Trust Funds - U.S. (a) 12,154 — 12,154 $ — Common/Collective Trust Funds - International (a) 7,471 — 7,471 — Mutual Fund - U.S. (b) 1,228 1,228 — — Mutual Funds - International (b) 922 922 — — Fixed Income: Common/Collective Trust Funds - Bonds (a) 11,852 — 11,852 — Mutual Funds - Bonds (b) 1,352 1,352 — — Other Types of Investments: Mutual Funds - REITS (b) 142 142 — — Company Owned Life Insurance (c) 8,281 — 8,281 — Total $ 43,428 $ 3,670 $ 39,758 $ — Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2014 Cash $ 142 $ 142 $ — $ — Equity Securities: Common/Collective Trust Funds - U.S. (a) 10,006 — 10,006 $ — Common/Collective Trust Funds - International (a) 7,030 — 7,030 — Mutual Fund - U.S. (b) 4,447 4,447 — — Mutual Funds - International (b) 1,671 1,671 — — Fixed Income: Common/Collective Trust Funds - Bonds (a) 11,059 — 11,059 — Mutual Funds - Bonds (b) 2,624 2,624 — — Other Types of Investments: Mutual Funds - REITS (b) 286 286 — — Company Owned Life Insurance (c) 3,686 — 3,686 — Total $ 40,951 $ 9,170 $ 31,781 $ — (a) This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments. (b) This category represents mutual fund investments. The mutual funds are actively traded on exchanges and price quotes for the shares are readily available. These mutual funds are classified as Level 1 investments. (c) This category represents Company-owned life insurance policies with a nationally known life insurance company. The value of these policies is backed by a series of common/collective trust funds held by the insurance carrier similar to category (a) above. Holdings in these insurance policies are classified as Level 2 investments. Future Benefit Payments - The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid during the following years (in thousands): Pension Benefits Other Postretirement Benefits 2016 $ 9,685 $ 3,673 2017 $ 9,992 $ 3,657 2018 $ 10,364 $ 3,634 2019 $ 11,253 $ 3,689 2020 $ 11,704 $ 3,798 2021 - 2025 $ 68,799 $ 18,562 Contributions - SJG contributed $12.0 million and $9.1 million to our qualified employee pension plans during the years ended December 31, 2015 and 2013, respectively. No pension plan contributions were made to our qualified employee pension plans during the year ended December 31, 2014 . Payments related to the unfunded SERP plan in 2015, 2014 and 2013 were $2.0 million , $1.5 million and $1.2 million , respectively. SERP payments are expected to approximate $2.2 million in 2016. We also have a regulatory obligation to contribute approximately $3.6 million annually to our other postretirement benefit plans’ trusts, less costs incurred directly by us. Defined Contribution Plan - We also offer an Employees’ Retirement Savings Plan (Savings Plan) to eligible employees. For employees eligible for participation in SJI's defined benefit pension plans, SJG matches 50% of participants’ contributions up to 6% of base compensation. For employees who are not eligible for participation in SJI’s defined benefit plans, we match 50% of participants’ contributions up to 8% of base compensation. Employees not eligible for the pension plans also receive a year-end contribution of $1,500 if 10 or fewer years of service, or $2,000 if more than 10 years of service. The amount expensed and contributed for the matching provision of the Savings Plan approximated $1.2 million , $1.2 million and $1.0 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES: Standby Letter of Credit - SJG provided a $25.2 million letter of credit under a separate facility outside of the revolving credit facility to support variable-rate demand bonds issued through the New Jersey Economic Development Authority (NJEDA) to finance the expansion of SJG’s natural gas distribution system. Gas Supply Related Contracts - In the normal course of conducting business, we have entered into long-term contracts for natural gas supplies, firm transportation and gas storage service. The earliest date at which any of the primary terms of these contracts expire is October 2017. The transportation and storage agreements entered into between us and each of our interstate pipeline service providers were done so in accordance with their respective FERC approved tariff. Our cumulative obligation for gas supply related demand charges and reservation fees paid for these services averages approximately $6.3 million per month and is recovered on a current basis through the BGSS. Pending Litigation - We are subject to claims arising in the ordinary course of business and other legal proceedings. We accrue liabilities related to these claims when we can reasonably estimate the amount or range of amounts of probable settlement costs or other charges for these claims. The Company has accrued approximately $0.8 million and $0.5 million related to all claims in the aggregate, as of December 31, 2015 and December 31, 2014 , respectively. Management does not believe that it is reasonably possible that there will be a material change in the Company's estimated liability in the near term and does not currently anticipate the disposition of any known claims that would have a material effect on the Company's financial position, results of operations or cash flows. Collective Bargaining Agreements - Unionized personnel represent approximately 60% of our workforce at December 31, 2015 . The Company has collective bargaining agreements with two unions who represent these employees: the International Brotherhood of Electrical Workers (IBEW) that operates under a collective bargaining agreement that runs through February 28, 2017. The remaining unionized employees are represented by the International Association of Machinists and Aerospace Workers (IAM). Employees represented by the IAM operate under a collective bargaining agreement that runs through August 2017. Environmental Remediation Costs - We incurred and recorded costs for environmental cleanup of 12 sites where we or our predecessors operated gas manufacturing plants. We stopped manufacturing gas in the 1950s. We successfully entered into settlements with all of our historic comprehensive general liability carriers regarding the environmental remediation expenditures at our sites. Also, we had purchased a Cleanup Cost Cap Insurance Policy limiting the amount of remediation expenditures that we were required to make at 11 of our sites. This policy provided coverage up to $50.0 million , which was exhausted in 2012. Since the early 1980s, we accrued environmental remediation costs of $359.1 million , of which $236.0 million has been spent as of December 31, 2015 . The following table details the amounts accrued and expended for environmental remediation at December 31 (in thousands): 2015 2014 Beginning of Year $ 124,308 $ 119,492 Accruals 18,747 16,453 Expenditures (19,861 ) (11,637 ) End of Year $ 123,194 $ 124,308 The balances are segregated between current and noncurrent on the balance sheets under the captions Current Liabilities and Regulatory and Other Noncurrent Liabilities. Management estimates that undiscounted future costs to clean up our sites will range from $123.2 million to $204.7 million . We recorded the lower end of this range, $123.2 million , as a liability because a single reliable estimation point is not feasible due to the amount of uncertainty involved in the nature of projected remediation efforts and the long period over which remediation efforts will continue. Six of our sites comprise the majority of these estimates, the sum of the six sites range from a low of $110.5 million to a high of $190.5 million . Recorded amounts include estimated costs based on projected investigation and remediation work plans using existing technologies. Actual costs could differ from the estimates due to the long-term nature of the projects, changing technology, government regulations and site-specific requirements. Significant risks surrounding these estimates include unforeseen market price increases for remedial services, property owner acceptance of remedy selection, regulatory approval of selected remedy and remedial investigative findings. The remediation efforts at our six most significant sites include the following: Site 1 - Several interim remedial actions have been completed at the site. Steps remaining to remediate the balance of the site include selection of the remedial action, confirmation of regulatory compliance of the selected remedy, implementation of the approved remedy and issuance of a Response Action Outcome. Site 2 - Various remedial investigation activities have been completed at this site and a final site remedy has been proposed to the regulatory authority. Steps remaining to remediate the site include confirmation of regulatory compliance of the selected remedy, implementation of the approved remedy and issuance of a Response Action Outcome. Site 3 - Various remedial investigation activities have been completed at this site and a final site remedy is being developed for proposal to the regulatory authority. Steps remaining to remediate the site include s election of a final remedy, confirmation of regulatory compliance of the selected remedy, implementation of the approved remedy and issuance of a Response Action Outcome. Site 4 - Remedial investigation activities are complete at this site and a final remedy has been proposed to and approved by the regulatory authority. Steps remaining to remediate the site include installation of a sub-surface containment unit, post remediation groundwater monitoring, and issuance of a Response Action Outcome. Site 5 -Remedial investigation activities are complete at this site and a final remedy has been proposed to and approved by the regulatory authority. Steps remaining to remediate the site include in-situ remediation of impacted soil, post remediation groundwater monitoring, and issuance of a Response Action Outcome. Site 6 - Remedial investigation activities have been completed at this site and a final site remedy is being developed for proposal to the regulatory authority. Steps remaining to remediate the site include selection of a final remedy, confirmation of regulatory compliance of the selected remedy, implementation of the approved remedy and issuance of a Response Action Outcome.

FAIR VALUE OF FINANCIAL ASSETS

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES	FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES : GAAP establishes a hierarchy that prioritizes fair value measurements based on the types of inputs used for the various valuation techniques. The levels of the hierarchy are described below: • Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions. Assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of financial assets and financial liabilities and their placement within the fair value hierarchy. For financial assets and financial liabilities measured at fair value on a recurring basis, information about the fair value measurements for each major category is as follows (in thousands): As of December 31, 2015 Total Level 1 Level 2 Level 3 Assets Available-for-Sale Securities (A) $ 8,788 $ 1,722 $ 7,066 $ — Derivatives – Energy Related Assets (B) 1,141 398 144 599 $ 9,929 $ 2,120 $ 7,210 $ 599 Liabilities Derivatives – Energy Related Liabilities (B) $ 5,840 $ 5,424 $ — $ 416 Derivatives – Other (C) 7,631 — 7,631 — $ 13,471 $ 5,424 $ 7,631 $ 416 As of December 31, 2014 Total Level 1 Level 2 Level 3 Assets Available-for-Sale Securities (A) $ 8,894 $ 5,924 $ 2,970 $ — Derivatives – Energy Related Assets (B) 2,051 2 2,049 — $ 10,945 $ 5,926 $ 5,019 $ — Liabilities Derivatives – Energy Related Liabilities (B) $ 7,603 $ 7,254 $ 349 $ — Derivatives – Other (C) 7,325 — 7,325 — $ 14,928 $ 7,254 $ 7,674 $ — (A) Available-for-Sale Securities include securities that are traded in active markets and securities that are not traded publicly. The securities traded in active markets are valued using the quoted principal market close prices that are provided by the trustees and are categorized in Level 1 in the fair value hierarchy. The remaining securities consist of funds that are not publicly traded. These funds, which consist of stocks and bonds that are traded individually in active markets, are valued using quoted prices for similar assets and are categorized in Level 2 in the fair value hierarchy. (B) Derivatives – Energy Related Assets and Liabilities are traded in both exchange-based and non-exchange-based markets. Exchange-based contracts are valued using unadjusted quoted market sources in active markets and are categorized in Level 1 in the fair value hierarchy. Certain non-exchange-based contracts are valued using indicative price quotations available through brokers or over-the-counter, on-line exchanges and are categorized in Level 2. These price quotations reflect the average of the bid-ask mid-point prices and are obtained from sources that management believes provide the most liquid market. For non-exchange-based derivatives that trade in less liquid markets with limited pricing information, model inputs generally would include both observable and unobservable inputs. In instances where observable data is unavailable, management considers the assumptions that market participants would use in valuing the asset or liability. This includes assumptions about market risks such as liquidity, volatility and contract duration. Such instruments are categorized in Level 3 as the model inputs generally are not observable. Significant Unobservable Inputs - Management uses the discounted cash flow model to value Level 3 physical and financial forwards, which calculates mark-to-market valuations based on forward market prices, original transaction prices, volumes, risk-free rate of return and credit spreads. Inputs to the valuation model are reviewed and revised as needed, based on historical information, updated market data, market liquidity and relationships, and changes in third party pricing sources. The validity of the mark-to-market valuations and changes in mark-to-market valuations from period to period are examined and qualified against historical expectations by the risk management function. If any discrepancies are identified during this process, the mark-to-market valuations or the market pricing information is evaluated further and adjusted, if necessary. Level 3 valuation methods for natural gas derivative contracts include utilizing another location in close proximity adjusted for certain pipeline charges to derive a basis value. The significant unobservable inputs used in the fair value measurement of certain natural gas contracts consist of forward prices developed based on industry-standard methodologies. Significant increases (decreases) in these forward prices for purchases of natural gas would result in a directionally similar impact to the fair value measurement and for sales of natural gas would result in a directionally opposite impact to the fair value measurement. (C) Derivatives – Other, include interest rate swaps that are valued using quoted prices on commonly quoted intervals, which are interpolated for periods different than the quoted intervals, as inputs to a market valuation model. Market inputs can generally be verified and model selection does not involve significant management judgment. The following table provides quantitative information regarding significant unobservable inputs in Level 3 fair value measurements (in thousands): Type Fair Value at December 31, 2015 Valuation Technique Significant Unobservable Input Range [Weighted Average] Assets Liabilities Forward Contract - Natural Gas $599 $416 Discounted Cash Flow Forward price (per dt) $1.18 - $5.21 The changes in fair value measurements of Derivatives – Energy Related Assets and Liabilities at December 31, 2015 , using significant unobservable inputs (Level 3), are as follows (in thousands): Year Ended December 31, 2015 Balance at January 1, 2015 $ — Other Changes in Fair Value from Continuing and New contracts, Net 183 Settlements — Balance at December 31, 2015 $ 183

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS: SJG is involved in buying, selling, transporting and storing natural gas and is subject to market risk on expected future purchases and sales due to commodity price fluctuations. The Company uses a variety of derivative instruments to limit this exposure to market risk in accordance with strict corporate guidelines. These derivative instruments include forward contracts, futures contracts, swap agreements and options contracts. As of December 31, 2015 , SJG had outstanding NYMEX contracts intended to limit the exposure to market risk on 8.6 MMdts of expected future purchases of natural gas and 0.3 MMdts of expected future sales of natural gas. In addition to these derivative contracts, SJG had basis related purchase and sales contracts totaling 1.4 MMdts. These contracts, which do not qualify for the normal purchase and sale exemption and have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in "Derivatives —Energy Related Assets" or "Derivatives — Energy Related Liabilities" on the balance sheets. The costs or benefits of these short-term contracts are recoverable through SJG’s Basic Gas Supply Service (BGSS) clause, subject to BPU approval. As a result, the net unrealized pre-tax gains and losses for these energy related commodity contracts are included with realized gains and losses in Regulatory Assets or Regulatory Liabilities on the balance sheets. As of December 31, 2015 and December 31, 2014 , SJG had $4.7 million and $5.6 million of unrealized gains, respectively, included in its BGSS related to open financial contracts. The Company has also entered into interest rate derivatives to manage exposure to increasing interest rates and the impact of those rates on cash flows of variable-rate debt. These interest rate derivatives, which have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in "Derivatives - Other" on the balance sheets. The fair value represents the amount SJG would have to pay the counterparty to terminate these contracts as of those dates. Subject to BPU approval, the market value upon termination of these interest rate derivatives can be recovered in rates and therefore these unrealized losses have been included in Regulatory Assets on the balance sheets. We previously used derivative transactions known as “Treasury Locks” to mitigate against the impact on our cash flows of possible interest rate increases on debt issued in September 2005. The initial $1.4 million cost of the Treasury Locks has been included in Accumulated Other Comprehensive Loss and is being amortized over the 30 -year life of the associated debt issue. As of December 31, 2015 and December 31, 2014 , the unamortized balance was approximately $0.9 million and $1.0 million , respectively. As of December 31, 2015 , SJG’s active interest rate swaps were as follows: Notional Amount Fixed Interest Rate Start Date Maturity Type of Debt Obligor $ 12,500,000 3.43 % 12/1/2006 2/1/2036 Tax-exempt SJG $ 12,500,000 3.43 % 12/1/2006 2/1/2036 Tax-exempt SJG The fair values of all derivative instruments, as reflected in the balance sheets as of December 31, 2015 and December 31, 2014 , are as follows (in thousands): Derivatives not designated as hedging instruments under GAAP 2015 2014 Assets Liabilities Assets Liabilities Energy related commodity contracts: Derivatives – Energy Related – Current $ 1,077 $ 5,489 $ 2,051 $ 6,305 Derivatives – Energy Related – Non-Current 64 351 — 1,298 Interest rate contracts: Derivatives – Other — 7,631 — 7,325 Total derivatives not designated as hedging instruments under GAAP $ 1,141 $ 13,471 $ 2,051 $ 14,928 For derivative instruments disclosed in the table above, information as to the presentation on the condensed balance sheets is as follows (in thousands): As of December 31, 2015 Description Gross amounts of recognized assets/liabilities Gross amount offset in the balance sheet Net amounts of assets/liabilities in balance sheet Gross amounts not offset in the balance sheet Net amount Financial Instruments Cash Collateral Posted Derivatives - Energy Related Assets $ 1,141 $ — $ 1,141 $ (399 ) (A) $ — $ 742 Derivatives - Energy Related Liabilities (5,840 ) — (5,840 ) 399 (B) 5,025 (416 ) Derivatives - Other (7,631 ) — (7,631 ) — — (7,631 ) As of December 31, 2014 Description Gross amounts of recognized assets/liabilities Gross amount offset in the balance sheet Net amounts of assets/liabilities in balance sheet Gross amounts not offset in the balance sheet Net amount Financial Instruments Cash Collateral Posted Derivatives - Energy Related Assets $ 2,051 $ — $ 2,051 $ (2 ) (A) $ — $ 2,049 Derivatives - Energy Related Liabilities (7,603 ) — (7,603 ) 2 (B) 7,253 (348 ) Derivatives - Other (7,325 ) — (7,325 ) — — (7,325 ) (A) The balances at December 31, 2015 and December 31, 2014 were related to derivative liabilities which can be net settled against derivative assets. (B) The balances at December 31, 2015 and December 31, 2014 were related to derivative assets which can be net settled against derivative liabilities. The effect of derivative instruments on the statements of income for 2015 , 2014 and 2013 are as follows (in thousands): Year ended December 31, Derivatives in Cash Flow Hedging Relationships 2015 2014 2013 Interest Rate Contracts: Losses reclassified from accumulated OCI into income (a) $ (46 ) $ (46 ) $ (46 ) (a) Included in Interest Charges Net realized (losses) gains associated with SJG’s energy-related financial commodity contracts of $(9.1) million , $1.7 million and $(0.4) million for 2015 , 2014 and 2013 , respectively, are not included in the above table. These contracts are part of SJG’s regulated risk management activities that serve to mitigate BGSS costs passed on to its customers. As these transactions are entered into pursuant to, and recoverable through, regulatory riders, any changes in the value of SJG’s energy related financial commodity contracts are deferred in Regulatory Assets or Liabilities and there is no impact on earnings.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL)	ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL): The following tables summarizes the changes in accumulated other comprehensive loss (AOCL) for the years ended December 31, 2015 and 2014 , respectively (in thousands): Postretirement Liability Adjustment Unrealized Gain (Loss) on Derivatives-Other Unrealized Gain (Loss) on Available-for-Sale Securities Total Balance at January 1, 2015 (a) (13,837 ) (567 ) $ (75 ) $ (14,479 ) Other comprehensive income before reclassifications (110 ) — (76 ) (186 ) Amounts reclassified from AOCL (b) 1,727 23 53 1,803 Net current period other comprehensive income 1,617 23 (23 ) 1,617 Balance at December 31, 2015 (a) $ (12,220 ) $ (544 ) $ (98 ) $ (12,862 ) Postretirement Liability Adjustment Unrealized Gain (Loss) on Derivatives-Other Unrealized Gain (Loss) on Available-for-Sale Securities Total Balance at January 1, 2014 (a) $ (10,672 ) $ (594 ) $ 397 $ (10,869 ) Other comprehensive income before reclassifications (4,345 ) — 76 (4,269 ) Amounts reclassified from AOCL (b) 1,180 27 (548 ) 659 Net current period other comprehensive income (3,165 ) 27 (472 ) (3,610 ) Balance at December 31, 2014 (a) $ (13,837 ) $ (567 ) $ (75 ) $ (14,479 ) (a) Determined using a combined statutory tax rate of 40% in 2015 and 2014 . (b) See table below. The reclassifications out of AOCL for the years ended December 31, 2015 and 2014 is as follows (in thousands): Components of AOCL Amounts Reclassified from AOCL Affected Line Item in the Statements of Income For the Year Ended For the Year Ended Unrealized Loss on Derivatives-Other - Interest Rate Contracts designated as cash flow hedges $ 46 $ 46 Interest Charges Income Taxes (23 ) (19 ) Income Taxes (a) $ 23 $ 27 Unrealized Loss(Gain) on Available-for-Sale Securities 90 (918 ) Other Income & Expense Income Taxes (37 ) 370 Income Taxes (a) $ 53 $ (548 ) Actuarial Loss on Postretirement Benefits 2,891 1,975 Operating Expenses: Operations Income Taxes (1,164 ) (795 ) Income Taxes (a) $ 1,727 $ 1,180 Losses from reclassifications for the period net of tax $ 1,803 $ 659 (a) Determined using a combined statutory tax rate of 40% in 2015 and 2014 .

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS - UNAUDITED	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS - UNAUDITED	QUARTERLY RESULTS OF OPERATIONS - UNAUDITED: The summarized quarterly results of our operations are as follows (in thousands): 2015 Quarter Ended 2014 Quarter Ended March 31 June 30 Sept. 30 Dec. 31 March 31 June 30 Sept. 30 Dec. 31 Operating Revenues $ 267,658 $ 75,812 $ 58,634 $ 132,186 $ 210,545 $ 69,159 $ 60,952 $ 161,219 Expenses: Cost of Sales (excluding depreciation) 146,102 25,419 22,934 50,835 103,293 24,879 23,400 79,644 Operations and Maintenance Including Fixed Charges 52,137 42,691 42,204 48,258 46,969 38,737 37,432 47,943 Income Taxes 26,172 3,292 (2,871 ) 10,352 22,527 2,379 534 9,455 Energy and Other Taxes 1,420 854 806 951 1,185 830 798 947 Total Expenses 225,831 72,256 63,073 110,396 173,974 66,825 62,164 137,989 Other Income and Expense 760 1,670 1,010 404 1,086 1,477 2,186 811 Net Income $ 42,587 $ 5,226 $ (3,429 ) $ 22,194 $ 37,657 $ 3,811 $ 974 $ 24,041 NOTE: Because of the seasonal nature of our business, statements for the three-month periods are not indicative of the results for a full year.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (In Thousands) Col. A Col. B Col. C Col. D Col. E Additions Classification Balance at Beginning of Period Charged to Costs and Expenses Charged to Other Accounts - Describe (a) Deductions - Describe (b) Balance at End of Period Provision for Uncollectible Accounts for the Year Ended December 31, 2015 $ 6,601 $ 14,689 $ (235 ) $ 11,277 $ 9,778 Provision for Uncollectible Accounts for the Year Ended December 31, 2014 $ 4,553 $ 9,417 $ (102 ) $ 7,267 $ 6,601 Provision for Uncollectible Accounts for the Year Ended December 31, 2013 $ 3,985 $ 4,232 $ (41 ) $ 3,623 $ 4,553 (a) Recoveries of accounts previously written off and minor adjustments. (b) Uncollectible accounts written off.

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
The Entity	The Entity - South Jersey Industries, Inc. (SJI) owns all of the outstanding common stock of South Jersey Gas Company (SJG). In our opinion, the financial statements reflect all normal and recurring adjustments needed to fairly present our financial position and operating results at the dates and for the periods presented.
Reclassifications	Certain reclassifications have been made to the prior period's regulatory liabilities disclosure to conform to the current period presentation. The societal benefits cost previously included in "Other Regulatory Liabilities" were reclassified to the line item "Societal Benefits Costs Payable" in the regulatory liabilities table disclosed in Note 4. Certain reclassifications have been made to the prior period's deferred tax asset/liability disclosure to conform to the current period presentation. The breakout of current and noncurrent assets/liabilities previously disclosed in Note 6 was reclassified to separate deferred tax assets and deferred tax liabilities.
Equity Investments	Equity Investments - Marketable equity securities that are purchased as long-term investments are classified as Available-for-Sale Securities and carried at their fair value on our balance sheets. Any unrealized gains or losses are included in Accumulated Other Comprehensive Loss. An impairment loss is recorded when there is clear evidence that a decline in value is other than temporary.
Estimates and Assumptions	Estimates and Assumptions - We prepare our financial statements to conform with accounting principles generally accepted in the United States of America (GAAP). Management makes estimates and assumptions that affect the amounts reported in the financial statements and related disclosures. Therefore, actual results could differ from those estimates. Significant estimates include amounts related to regulatory accounting, energy derivatives, environmental remediation costs, pension and other postretirement benefit costs, and revenue recognition.
Regulation	Regulation - We are subject to the rules and regulations of the New Jersey Board of Public Utilities (BPU). See Note 3 for a detailed discussion of our rate structure and regulatory actions. We maintain our accounts according to the BPU’s prescribed Uniform System of Accounts. We follow the accounting for regulated enterprises prescribed by the FASB ASC Topic 980 – “Regulated Operations.” In general, Topic 980 allows for the deferral of certain costs (regulatory assets) and creation of certain obligations (regulatory liabilities) when it is probable that such items will be recovered from or refunded to customers in future periods. See Note 4 for a detailed discussion of regulatory assets and liabilities.
Operating Revenues	Operating Revenues - Gas revenues are recognized in the period the commodity is delivered to customers. For retail customers that are not billed at the end of the month, we record an estimate to recognize unbilled revenues for gas delivered from the date of the last meter reading to the end of the month.
Revenue and Throughput-Based Taxes	Revenue and Throughput-Based Taxes - SJG collects certain revenue-based energy taxes from our customers. Such taxes include New Jersey State Sales Tax and Public Utilities Assessment (PUA). State sales tax is recorded as a liability when billed to customers and is not included in revenue or operating expenses.
Accounts Receivable and Provision for Uncollectible Accounts	Accounts Receivable and Provision for Uncollectible Accounts - Accounts receivable are carried at the amount owed by customers. A provision for uncollectible accounts is established based on our collection experience and an assessment of the collectibility of specific accounts.
Natural Gas in Storage	Natural Gas in Storage – Natural Gas in Storage is reflected at average cost on the balance sheets, and represents natural gas that will be utilized in the ordinary course of business.
Property, Plant & Equipment	Property, Plant & Equipment - For regulatory purposes, utility plant is stated at original cost, which may be different than our cost if the assets were acquired from another regulated entity. The cost of adding, replacing and renewing property is charged to the appropriate plant account.
Asset Retirement Obligations	Asset Retirement Obligations - The amounts included under Asset Retirement Obligations (ARO) are primarily related to the legal obligations we have to cut and cap our gas distribution pipelines when taking those pipelines out of service in future years. These liabilities are generally recognized upon the acquisition or construction of the asset. The related asset retirement cost is capitalized concurrently by increasing the carrying amount of the related asset by the same amount as the liability. Changes in the liability are recorded for the passage of time (accretion) or for revisions to cash flows originally estimated to settle the ARO.
Depreciation	Depreciation - We depreciate utility plant on a straight-line basis over the estimated remaining lives of the various property classes. These estimates are periodically reviewed and adjusted as required after BPU approval. The composite annual rate for all depreciable utility property was approximately 2.2% in 2015 , 2.2% in 2014 and 2.3% in 2013 . The actual composite rate may differ from the approved rate as the asset mix changes over time. Except for retirements outside of the normal course of business, accumulated depreciation is charged with the cost of depreciable utility property retired, less salvage.
Capitalized Interest	Capitalized Interest - We capitalize interest on construction at the rate of return on rate base utilized by the BPU to set rates in our last base rate proceeding. For our accelerated infrastructure programs, we capitalize interest on construction at a rate prescribed by the programs (See Note 3). Capitalized interest is included in Utility Plant on the balance sheets. Interest Charges are presented net of capitalized interest on the statements of income. We capitalized interest of $2.8 million in 2015 , $4.4 million in 2014 and $8.2 million in 2013 . The decrease in 2015 is primarily related to major IT systems being placed in service in 2014. The decrease in 2014 is related to the CIRT projects rolling into customer rates effective October 31, 2013. Under the CIRT, qualified capital expenditures continued to accrue interest on construction until such projects were rolled into customer rates and recovery of the expenditures commenced. All CIRT program investments have been rolled into rate base and the CIRT program is now concluded. See Note 3 for additional discussion of the CIRT programs.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets - We review the carrying amount of long-lived assets for possible impairment whenever events or changes in circumstances indicate that such amounts may not be recoverable. For the years ended 2015 , 2014 and 2013 , no significant impairments were identified.
Derivative Instruments	Derivative Instruments - SJG uses a variety of derivative instruments to limit its exposure to market risk in accordance with strict guidelines (See Note 14). These contracts, which have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in Derivatives – Energy Related Assets or Derivatives – Energy Related Liabilities on the balance sheets. The costs or benefits of these short-term contracts are recoverable through SJG’s Basic Gas Supply Service (BGSS) clause, subject to BPU approval. As a result, the net unrealized pre-tax gains and losses for these energy related commodity contracts are included with realized gains and losses in Regulatory Assets or Regulatory Liabilities on the balance sheets. SJG has also entered into interest rate derivatives to hedge exposure to increasing interest rates and the impact of those rates on cash flows of variable-rate debt. These interest rate derivatives, which have not been designated as hedging instruments under GAAP, are measured at fair value and recorded in Derivatives-Other on the balance sheets. The fair value represents the amount SJG would have to pay the counterparty to terminate these contracts as of those dates. Subject to BPU approval, the market value upon termination of these interest rate derivatives can be recovered in rates and, therefore, these unrealized losses have been included in Other Regulatory Assets in the balance sheets.
Income Taxes	Income Taxes - Deferred income taxes are provided for all significant temporary differences between the book and taxable basis of assets and liabilities in accordance with FASB ASC Topic 740 – “Income Taxes” (See Note 6). A valuation allowance is established when it is determined that it is more likely than not that a deferred tax asset will not be realized.
Cash and Cash Equivalents	Cash and Cash Equivalents - For purposes of reporting cash flows, highly liquid investments with original maturities of three months or less are considered cash equivalents.
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS - Other than as described below, no new accounting pronouncement issued or effective during 2015, 2014 or 2013 had, or is expected to have, a material impact on the financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606); This ASU supersedes the revenue recognition requirements in FASB ASC 605, Revenue Recognition , and in most industry-specific topics. The new guidance identifies how and when entities should recognize revenue. The new rules establish a core principle requiring the recognition of revenue to depict the transfer of promised goods or services to customers in an amount reflecting the consideration to which the entity expects to be entitled in exchange for such goods or services. The new guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Management is currently determining the impact that adoption of this guidance will have on the Company's financial statement results. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40); Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. The new guidance requires management of a company to evaluate whether there is substantial doubt about the company's ability to continue as a going concern. This ASU is effective for the annual reporting period ending after December 15, 2016, and for interim and annual reporting periods thereafter, with early adoption permitted. The Company does not expect this standard to have an impact on its financial statements upon adoption. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810) - Amendments to the Consolidation Analysis , which changes the analysis to be performed in determining whether certain types of legal entities should be consolidated. Specifically, the standard amends the evaluation of whether (a) fees paid to a decision maker or service providers represent a variable interest, (b) a limited partnership or similar entity has the characteristics of a Variable Interest Entity ("VIE") and (c) a reporting entity is the primary beneficiary of a VIE. The standard is effective for annual periods beginning after December 15, 2015 and interim periods within those annual periods, with early adoption permitted. The Company does not expect this standard to have an impact on its financial statements upon adoption. In April 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs . This ASU requires debt issuance costs to be presented in the balance sheet as a direct deduction from the associated debt liability. The standard is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. The adoption of this guidance will not have an impact on the Company's financial statement results; however, balance sheet presentations will be modified to conform to this guidance. Also in April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40) . This ASU provides guidance to customers (a) in determining whether a cloud computing arrangement includes a software license, and (b) on how the arrangement should be accounted for, depending on whether or not it includes a software license. The amended guidance is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. The Company does not expect this standard to have a significant impact on its financial statements upon adoption. In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory . This ASU states that inventory for which cost is determined using a method other than last-in, first-out (LIFO) or the retail method should be subsequently measured at the lower of cost or net realizable value (NRV), rather than at the lower of cost or market. The standard is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2016. Management is currently determining the impact that adoption of this guidance will have on the Company's financial statement results. In August 2015, the FASB issued ASU 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. This ASU states that, given the absence of authoritative guidance for debt issuance costs related to line-of-credit arrangements within ASU 2015-03 (defined above), the SEC staff would not object to an entity deferring and presenting such costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of credit arrangement. The adoption of this standard did not have an impact on the Company's financial statement results. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes," which simplifies the presentation of deferred taxes by requiring that deferred tax assets and liabilities be presented as noncurrent on the balance sheet. ASU 2015-17 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2016. Early adoption is permitted for financial statements that have not previously been issued. This ASU 2015-17 may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company adopted this guidance, prospectively, as of December 31, 2015 (see note 6).
Stock Based Compensation Plans	Officers and other key employees of SJG participate in the plans of SJI. Performance-based restricted shares vest over a three-year period and are subject to SJI achieving certain market and earnings-based performance targets as compared to a peer group average, which can cause the actual amount of shares that ultimately vest to range from between 0% to 200% of the original share units granted. In 2015, SJI also granted time-based shares of restricted stock, one-third of which vests annually over a three -year period and is limited to 100% payout. Vesting of time-based grants is contingent upon SJI achieving a return on equity (ROE) of at least 7% during the initial year of the grant and meeting the service requirement. Provided that the 7% ROE requirement is met in the initial year, payout is solely contingent upon the service requirement being met in years two and three of the grant. In 2015, SJG Officers and other key employees were granted 7,878 shares of time-based restricted stock, which are included in the shares table below. Grants containing market-based performance targets use SJI's total shareholder return (TSR) relative to a peer group to measure performance. As TSR-based grants are contingent upon market and service conditions, SJI is required to measure and recognize stock-based compensation expense based on the fair value at the date of grant on a straight-line basis over the requisite three-year period of each award. In addition, SJI identifies specific forfeitures of share-based awards, and compensation expense is adjusted accordingly over the requisite service period. Compensation expense is not adjusted based on the actual achievement of performance goals. The fair value of TSR-based restricted stock awards on the date of grant is estimated using a Monte Carlo simulation model. Through 2014, grants containing earnings-based targets were based on SJI's earnings per share (EPS) growth rate relative to a peer group to measure performance. Beginning in 2015, earnings-based performance targets include predefined EPS and ROE goals to measure performance. As EPS-based and ROE-based grants are contingent upon performance and service conditions, SJI is required to measure and recognize stock-based compensation expense based on the fair value at the date of grant over the requisite three-year period of each award. The fair value is measured as the market price at the date of grant. The initial accruals of compensation expense are based on the estimated number of shares expected to vest, assuming the requisite service is rendered and probable outcome of the performance condition is achieved. That estimate is revised if subsequent information indicates that the actual number of shares is likely to differ from previous estimates. Compensation expense is ultimately adjusted based on the actual achievement of service and performance targets. We are allocated a portion of SJI's compensation cost during the vesting period. We accrue a liability and record compensation cost over the requisite three-year service period based on the grant date fair value as described above for each type of grant. Upon vesting, we make a cash payment to SJI equal to the amounts accrued as compensation cost during the vesting period. Since the inception of the plans, our expense recognition policy has been consistent with the expense recognition policy at SJI.
Fair Value	(A) Available-for-Sale Securities include securities that are traded in active markets and securities that are not traded publicly. The securities traded in active markets are valued using the quoted principal market close prices that are provided by the trustees and are categorized in Level 1 in the fair value hierarchy. The remaining securities consist of funds that are not publicly traded. These funds, which consist of stocks and bonds that are traded individually in active markets, are valued using quoted prices for similar assets and are categorized in Level 2 in the fair value hierarchy. (B) Derivatives – Energy Related Assets and Liabilities are traded in both exchange-based and non-exchange-based markets. Exchange-based contracts are valued using unadjusted quoted market sources in active markets and are categorized in Level 1 in the fair value hierarchy. Certain non-exchange-based contracts are valued using indicative price quotations available through brokers or over-the-counter, on-line exchanges and are categorized in Level 2. These price quotations reflect the average of the bid-ask mid-point prices and are obtained from sources that management believes provide the most liquid market. For non-exchange-based derivatives that trade in less liquid markets with limited pricing information, model inputs generally would include both observable and unobservable inputs. In instances where observable data is unavailable, management considers the assumptions that market participants would use in valuing the asset or liability. This includes assumptions about market risks such as liquidity, volatility and contract duration. Such instruments are categorized in Level 3 as the model inputs generally are not observable. Significant Unobservable Inputs - Management uses the discounted cash flow model to value Level 3 physical and financial forwards, which calculates mark-to-market valuations based on forward market prices, original transaction prices, volumes, risk-free rate of return and credit spreads. Inputs to the valuation model are reviewed and revised as needed, based on historical information, updated market data, market liquidity and relationships, and changes in third party pricing sources. The validity of the mark-to-market valuations and changes in mark-to-market valuations from period to period are examined and qualified against historical expectations by the risk management function. If any discrepancies are identified during this process, the mark-to-market valuations or the market pricing information is evaluated further and adjusted, if necessary. Level 3 valuation methods for natural gas derivative contracts include utilizing another location in close proximity adjusted for certain pipeline charges to derive a basis value. The significant unobservable inputs used in the fair value measurement of certain natural gas contracts consist of forward prices developed based on industry-standard methodologies. Significant increases (decreases) in these forward prices for purchases of natural gas would result in a directionally similar impact to the fair value measurement and for sales of natural gas would result in a directionally opposite impact to the fair value measurement. (C) Derivatives – Other, include interest rate swaps that are valued using quoted prices on commonly quoted intervals, which are interpolated for periods different than the quoted intervals, as inputs to a market valuation model. Market inputs can generally be verified and model selection does not involve significant management judgment. GAAP establishes a hierarchy that prioritizes fair value measurements based on the types of inputs used for the various valuation techniques. The levels of the hierarchy are described below: • Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions. Assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of financial assets and financial liabilities and their placement within the fair value hierarchy.

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Utility Plant balances	Utility Plant balances as of December 31, 2015 and 2014 were comprised of the following (in thousands): 2015 2014 Utility Plant: Production Plant $ 296 $ 296 Storage Plant 20,872 23,023 Transmission Plant 252,934 248,737 Distribution Plant 1,702,148 1,547,218 General Plant 163,420 103,604 Other Plant 1,855 1,855 Utility Plant in Service 2,141,525 1,924,733 Construction Work in Progress 69,714 78,233 Total Utility Plant $ 2,211,239 $ 2,002,966
Asset Retirement Obligation Activity	ARO activity during 2015 and 2014 was as follows (in thousands): 2015 2014 ARO as of January 1, $ 41,976 $ 41,178 Accretion 1,658 1,595 Additions 621 664 Settlements (1,110 ) (1,461 ) Revisions in Estimated Cash Flows * 14,074 — ARO as of December 31, $ 57,219 $ 41,976 * The revision in estimated cash flows in 2015 reflects an increase in the contractual cost to settle ARO. A corresponding increase was made to Regulatory Assets, thus having no impact on earnings.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the SJI nonvested restricted stock awards pertaining to SJG outstanding at and the assumptions used to estimate the fair value of the awards	The following table summarizes the SJI nonvested restricted stock awards pertaining to SJG outstanding at December 31, 2015 , and the assumptions used to estimate the fair value of the awards: Grant Date Shares Outstanding Fair Value Per Share Expected Volatility Risk-Free Interest Rate 2014 - TSR 10,287 $ 21.31 20.0 % 0.80 % 2014 - EPS 10,287 $ 27.22 n/a n/a 2015 - TSR 7,250 $ 26.31 16.0 % 1.10 % 2015 - EPS, ROE, Time 18,651 $ 29.47 n/a n/a
Summary of the information regarding restricted stock award activity excluding accrued dividend equivalents	The following table summarizes information regarding restricted stock award activity during 2015 , excluding accrued dividend equivalents: Shares Weighted Average Grant Date Fair Value Nonvested Shares Outstanding, January 1, 2015 36,794 $ 24.10 Granted 26,266 $ 28.58 Vested* (15,948 ) $ 23.89 Cancelled/Forfeited (637 ) $ 26.71 Nonvested Shares Outstanding, December 31, 2015 46,475 $ 26.67 * Based on performance information available at the filing of this report, management does not expect to award shares associated with the 2013 grants to officers and other key employees in 2016.

REGULATORY ASSETS AND LIABILI29

REGULATORY ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Regulatory Assets and Liabilities Disclosure [Abstract]
Schedule of Regulatory Assets	Regulatory Assets at December 31 consisted of the following items (in thousands): 2015 2014 Environmental Remediation Costs: Expended - Net $ 42,032 $ 29,540 Liability for Future Expenditures 123,194 124,308 Deferred Asset Retirement Obligation Costs 42,430 31,584 Deferred Pension and Other Postretirement Benefit Costs 79,779 99,040 Deferred Gas Costs - Net 2,701 32,202 Conservation Incentive Program - Receivable 2,624 — Societal Benefit Costs Receivable — 385 Deferred Interest Rate Contracts 7,631 7,325 Energy Efficiency Tracker 496 11,247 Pipeline Supplier Service Charges 3,776 5,441 Pipeline Integrity Cost 4,596 3,431 AFUDC - Equity Related Deferrals 11,423 10,781 Other Regulatory Assets 2,752 1,876 Total Regulatory Assets $ 323,434 $ 357,160
Schedule of Regulatory Liabilities	Regulatory Liabilities at December 31 consisted of the following items (in thousands): 2015 2014 Excess Plant Removal Costs $ 32,644 $ 35,940 Conservation Incentive Program - Payable — 4,700 Societal Benefit Costs Payable 10,197 1,025 Other Regulatory Liabilities — 234 Total Regulatory Liabilities $ 42,841 $ 41,899

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Summary of related party transactions	A summary of these related party transactions, excluding pass-through items, included in Operating Revenues were as follows (in thousands): 2015 2014 2013 Operating Revenues/Affiliates: SJRG $ 5,342 $ 959 $ 1,390 Marina 602 1,083 1,297 Other 5 — 2 Total Operating Revenues/Affiliates $ 5,949 $ 2,042 $ 2,689 Related party transactions, excluding pass-through items, included in Operating Expenses were as follows (in thousands): 2015 2014 2013 Costs of Sales/Affiliates (Excluding depreciation): SJRG $ 26,090 $ 15,265 $ 14,959 Derivative Losses/ (Gains) (See Note 1): SJRG $ 64 $ (1,582 ) $ 887 Operations Expense/Affiliates: SJI $ 14,088 $ 14,110 $ 11,990 SJIS — — 5,531 Millennium 2,746 2,668 2,686 Other (412 ) (434 ) (428 ) Total Operations Expense/Affiliates $ 16,422 $ 16,344 $ 19,779

INCOME TAXES AND CREDITS (Table

INCOME TAXES AND CREDITS (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate reconciliation	Total income taxes applicable to operations differ from the tax that would have resulted by applying the statutory Federal income tax rate to pre-tax income for the following reasons (in thousands): 2015 2014 2013 Tax at Statutory Rate $ 36,233 $ 35,482 $ 33,974 Increase (Decrease) Resulting from: State Income Taxes 4,584 1,935 4,833 Amortization of Investment Tax Credits (149 ) (211 ) (258 ) ESOP Dividend (1,168 ) (1,109 ) (1,058 ) AFUDC (1,109 ) (1,481 ) (916 ) Research and Development Credits (1,400 ) — — Other - Net (46 ) 279 (1,742 ) Total Income Tax Expense $ 36,945 $ 34,895 $ 34,833
Schedule of components of provision for income taxes	The provision for Income Taxes is comprised of the following (in thousands): 2015 2014 2013 Current: Federal $ — $ 60 $ (53 ) State (2,203 ) 2,642 2,946 Total Current (2,203 ) 2,702 2,893 Deferred: Federal 30,042 32,069 27,707 State 9,255 335 4,491 Total Deferred 39,297 32,404 32,198 Investment Tax Credits (149 ) (211 ) (258 ) Total Income Tax Expense $ 36,945 $ 34,895 $ 34,833
Schedule of deferred tax assets and liabilities	The net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting and income tax purposes resulted in the following net deferred tax liabilities at December 31 (in thousands): 2015 2014 Deferred Tax Assets: Net Operating Loss and Tax Credits $ 64,978 $ 53,460 Deferred State tax 20,825 17,390 Provision for Uncollectibles 4,030 2,676 Conservation Incentive Program — 2,027 Investment Tax Basis Gross-Up — 77 Pension & Other Post Retirement Benefits 28,464 27,782 Deferred Revenues 4,844 11,452 Other 3,985 3,624 Total Deferred Tax Assets $ 127,126 $ 118,488 Deferred Tax Liabilities: Book Versus Tax Basis of Property $ 480,682 $ 417,178 Deferred Fuel Costs - Net 3,998 22,959 Environmental Remediation 20,408 13,500 Deferred Regulatory Costs 566 6,333 Deferred Pension & Other Post Retirement Benefits 42,216 39,891 Budget Billing - Customer Accounts 830 1,138 Section 461 Prepayments 1,017 1,026 Conservation Incentive Program 1,132 — Other 8,951 7,421 Total Deferred Tax Liabilities $ 559,800 $ 509,446 Current Deferred Tax (Assets) $ — $ (44,064 ) Noncurrent Deferred Tax Liabilities 432,674 435,022 Deferred Tax Liability - Net $ 432,674 $ 390,958
Reconciliation of unrecognized tax benefits	A reconciliation of unrecognized tax benefits is as follows (in thousands): 2015 2014 2013 Balance at January 1, $ 552 $ 547 $ 503 Increase as a result of tax position taken in prior years 7 5 44 Decrease due to a lapse in the statue of limitations — — — Settlements — — — Balance at December 31, $ 559 $ 552 $ 547

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	A schedule of our long-term debt as of December 31, including current maturities, is as follows (in thousands): 2015 2014 Long-Term Debt (A): First Mortgage Bonds: (B) 5.387 % Series due 2015 (C) — 10,000 5.437 % Series due 2016 10,000 10,000 4.60 % Series due 2016 17,000 17,000 4.657 % Series due 2017 15,000 15,000 7.97 % Series due 2018 10,000 10,000 7.125 % Series due 2018 20,000 20,000 5.587 % Series due 2019 10,000 10,000 3.00 % Series due 2024 50,000 50,000 3.03 % Series due 2024 35,000 35,000 3.63 % Series due 2025 (D) 9,091 10,000 4.84 % Series due 2026 15,000 15,000 4.93 % Series due 2026 45,000 45,000 4.03 % Series due 2027 45,000 45,000 4.01 % Series due 2030 50,000 50,000 4.23 % Series due 2030 30,000 30,000 3.74 % Series due 2032 35,000 35,000 5.55 % Series due 2033 32,000 32,000 6.213 % Series due 2034 10,000 10,000 5.45 % Series due 2035 10,000 10,000 Series A 2006 Tax-Exempt First Mortgage Bonds Variable Rate, due 2036 (E) 24,900 25,000 Variable Rate Bank Term Facility, due 2017 (F) 139,000 59,000 Total Long-Term Debt Outstanding 611,991 543,000 Less Current Maturities (A) (27,909 ) (35,909 ) Long-Term Debt $ 584,082 $ 507,091 (A) Long-term debt maturities and sinking funds requirements for the succeeding five years are as follows (in thousands): 2016, $27,909 ; 2017, $154,909 ; 2018, $38,909 ; 2019, $18,909 ; 2020, $17,909 . (B) Our First Mortgage dated October 1, 1947, as supplemented, securing the First Mortgage Bonds constitutes a direct first mortgage lien on substantially all utility plant. (C) In August 2015, SJG retired $10.0 million aggregate principal amount of 5.387% Medium Term Notes (MTN's) at maturity. (D) In December 2015, SJG paid $909,000 toward the principal amount of 3.63% MTN's due December 2025. (E) In September 2015, SJG paid $0.1 million toward the principal amount of variable rate rate demand bonds due February 2036. These variable rate demand bonds bear interest at a floating rate that resets weekly. The interest rate as of December 31, 2015 was 0.03 %. Liquidity support on these bonds is provided under a separate letter of credit facility that expires in August, 2018. These bonds contain no financial covenants. (F) In June 2014, SJG entered into a $200.0 million multiple-draw term facility offered by a syndicate of banks which expires in June 2017. SJG can draw under this facility through June 2016 and this facility bears interest at a floating rate based on LIBOR plus a spread determined by SJG's credit ratings. As of December 31, 2015, SJG had borrowed an aggregate $139.0 million under this facility at an average interest rate of 1.17% and the proceeds were used to pay down short-term debt.

LINES OF CREDIT (Tables)

LINES OF CREDIT (Tables)	12 Months Ended
	Dec. 31, 2015
Line of Credit Facility [Abstract]
Schedule of lines of credit	Credit facilities and available liquidity as of December 31, 2015 were as follows (in thousands): Total Facility Usage Available Liquidity Expiration Date Commercial Paper Program/ Revolving Credit Facility $ 200,000 $ 136,600 (A) $ 63,400 May 2018 Uncommitted Bank Lines 10,000 — 10,000 August 2016 Total $ 210,000 $ 136,600 $ 73,400 (A) Includes letters of credit outstanding in the amount of $ 2.2 million .

PENSION AND OTHER POSTRETIREM34

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Net Benefit Costs	Net periodic benefit cost related to the employee and officer pension and other postretirement benefit plans consisted of the following components (in thousands): Pension Benefits Other Postretirement Benefits 2015 2014 2013 2015 2014 2013 Service Cost $ 4,430 $ 3,697 $ 4,487 $ 726 $ 585 $ 771 Interest Cost 9,357 8,952 7,886 2,406 2,297 2,221 Expected Return on Plan Assets (11,914 ) (10,818 ) (9,435 ) (2,708 ) (2,467 ) (2,158 ) Amortization: Prior Service Cost (Credits) 203 177 208 499 133 (195 ) Actuarial Loss 8,969 4,864 7,608 1,107 770 1,555 Net Periodic Benefit Cost 11,045 6,872 10,754 2,030 1,318 2,194 Capitalized Benefit Costs (4,805 ) (3,047 ) (5,002 ) (1,043 ) (722 ) (1,172 ) Affiliate SERP Allocations (1,688 ) (1,313 ) (1,389 ) — — — Deferred Benefit Costs (1,007 ) — — (256 ) — — Total Net Periodic Benefit Expense $ 3,545 $ 2,512 $ 4,363 $ 731 $ 596 $ 1,022
Schedule Defined Benefit Plans, Changes in Regulatory Assets and Accumulated Other Comprehensive Income (Loss)	Details of the activity within the Regulatory Asset and Accumulated Other Comprehensive Loss associated with Pension and Other Postretirement Benefits are as follows (in thousands): Regulatory Assets Accumulated Other Comprehensive Loss (pre-tax) Pension Benefits Other Postretirement Benefits Pension Benefits Other Postretirement Benefits Balance at January 1, 2014 $ 42,632 $ 16,652 $ 18,043 $ — Amounts Arising during the Period: Net Actuarial Loss 31,075 7,826 7,102 — Prior Service Cost 486 4,146 — — Amounts Amortized to Net Periodic Costs: Net Actuarial Loss (2,841 ) (628 ) (1,975 ) — Prior Service Cost (175 ) (133 ) — — Balance at December 31, 2014 71,177 27,863 23,170 — Amounts Arising during the Period: Net Actuarial (Gain)/Loss (463 ) (3,155 ) 184 — Prior Service Credit — (499 ) — — Amounts Amortized to Net Periodic Costs: Net Actuarial Loss (6,079 ) (1,107 ) (2,891 ) — Prior Service Cost (203 ) (7,755 ) — — Balance at December 31, 2015 $ 64,432 $ 15,347 $ 20,463 $ —
Schedule of Amounts in Regulatory Assets to be Recognized over Next Fiscal Year	The estimated costs that will be amortized from Regulatory Assets into net periodic benefit costs in 2015 are as follows (in thousands): Pension Benefits Other Postretirement Benefits Prior Service Costs $ 203 $ (257 ) Net Actuarial Loss $ 5,488 $ 998
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year	The estimated costs that will be amortized from Accumulated Other Comprehensive Loss into net periodic benefit costs in 2016 are as follows (in thousands): Pension Benefits Other Postretirement Benefits Net Actuarial Loss $ 2,257 $ —
Schedule of Net Funded Status and Amounts Recognized in Balance Sheet	A reconciliation of the plans’ benefit obligations, fair value of plan assets, funded status and amounts recognized in our balance sheets follows (in thousands): Other Pension Benefits Postretirement Benefits 2015 2014 2015 2014 Change in Benefit Obligations : Benefit Obligation at Beginning of Year $ 221,605 $ 180,668 $ 60,670 $ 50,915 Service Cost 4,430 3,697 726 585 Interest Cost 9,357 8,952 2,406 2,297 Actuarial (Gain) Loss (13,107 ) 35,634 (6,257 ) 6,008 Retiree Contributions — — 608 452 Plan Amendments — 534 (7,755 ) 4,146 Benefits Paid (8,625 ) (7,880 ) (3,880 ) (3,733 ) Benefit Obligation at End of Year $ 213,660 $ 221,605 $ 46,518 $ 60,670 Change in Plan Assets: Fair Value of Plan Assets at Beginning of Year $ 144,568 $ 142,674 $ 40,951 $ 39,471 Actual Return on Plan Assets (913 ) 8,275 (395 ) 507 Employer Contributions 14,002 1,499 6,144 4,254 Retiree Contributions — — 608 452 Benefits Paid (8,625 ) (7,880 ) (3,880 ) (3,733 ) Fair Value of Plan Assets at End of Year $ 149,032 $ 144,568 $ 43,428 $ 40,951 Funded Status at End of Year : Accrued Net Benefit Cost at End of Year $ (64,628 ) $ (77,037 ) $ (3,090 ) $ (19,719 ) Amounts Recognized in the Statement of Financial Position Consist of: Current Liabilities $ (2,227 ) $ (1,515 ) $ — $ — Noncurrent Liabilities (62,401 ) (75,522 ) (3,090 ) (19,719 ) Net Amount Recognized at End of Year $ (64,628 ) $ (77,037 ) $ (3,090 ) $ (19,719 ) Amounts Recognized in Regulatory Assets Consist of: Prior Service Costs $ 741 $ 944 $ (3,289 ) $ 4,965 Net Actuarial Loss 63,691 70,233 18,636 22,898 Net Amount Recognized at End of Year $ 64,432 $ 71,177 $ 15,347 $ 27,863 Amounts Recognized in Accumulated Other Comprehensive Loss Consist of: Net Actuarial Loss $ 20,463 $ 23,170 $ — $ —
Schedule of Assumptions Used	The weighted-average assumptions used to determine benefit obligations at December 31 were: Pension Benefits Other Postretirement Benefits 2015 2014 2015 2014 Discount Rate 4.83 % 4.25 % 4.73 % 4.20 % Rate of Compensation Increase 3.50 % 3.50 % 3.50 % 3.50 % The weighted-average assumptions used to determine net periodic benefit cost for years ended December 31 were: Pension Benefits Other Postretirement Benefits 2015 2014 2013 2015 2014 2013 Discount Rate 4.25 % 5.09 % 4.26 % 4.20 % 4.91 % 4.14 % Expected Long-Term Return on Plan Assets 7.75 % 7.75 % 7.50 % 6.25 % 6.25 % 6.60 % Rate of Compensation Increase 3.50 % 3.50 % 3.25 % 3.50 % 3.50 % 3.25 %
Schedule of Health Care Cost Trend Rates	The assumed health care cost trend rates at December 31 were: 2015 2014 Medical Care and Drug Cost Trend Rate Assumed for Next Year N/A 7.00 % Dental Care Cost Trend Rate Assumed for Next Year N/A 4.75 % Rate to which Cost Trend Rates are Assumed to Decline (the Ultimate Trend Rate) N/A 4.75 % Year that the Rate Reaches the Ultimate Trend Rate N/A 2023
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates	A one-percentage-point change in assumed health care cost trend rates would have the following effects (in thousands): 1-Percentage- Point Increase 1-Percentage- Point Decrease Effect on the Total of Service and Interest Cost $ 153 $ (123 )
Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets	Fair Value Measurement Using Significant Unobservable Inputs (Level 3) (In thousands) Guaranteed Insurance Contract Hedge Funds Private Equity Funds Real Estate Total Balance at January 1, 2014 $ 9,071 $ 3,328 $ 2,440 $ 5,401 $ 20,240 Actual return on plan assets: Relating to assets still held at the reporting date 396 141 (20 ) 586 1,103 Relating to assets sold during the period 10 — 260 — 270 Purchases, Sales and Settlements (739 ) — 215 — (524 ) Balance at December 31, 2014 $ 8,738 $ 3,469 $ 2,895 $ 5,987 $ 21,089 Actual return on plan assets: Relating to assets still held at the reporting date (26 ) (116 ) (223 ) 879 514 Relating to assets sold during the period 21 — 346 — 367 Purchases, Sales and Settlements (702 ) — 459 — (243 ) Balance at December 31, 2015 $ 8,031 $ 3,353 $ 3,477 $ 6,866 $ 21,727
Schedule of Expected Benefit Payments	Future Benefit Payments - The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid during the following years (in thousands): Pension Benefits Other Postretirement Benefits 2016 $ 9,685 $ 3,673 2017 $ 9,992 $ 3,657 2018 $ 10,364 $ 3,634 2019 $ 11,253 $ 3,689 2020 $ 11,704 $ 3,798 2021 - 2025 $ 68,799 $ 18,562
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Allocation of Plan Assets	The fair values of SJG’s pension plan assets at December 31, 2015 and 2014 by asset category are as follows (in thousands): Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2015 Cash / Cash Equivalents: Cash $ 28 $ 28 $ — $ — Common/Collective Trust Funds (a) 692 — 692 — STIF-Type Instrument (b) 1,096 — 1,096 — Equity securities: Common/Collective Trust Funds – U.S. (a) 41,976 — 41,976 — Common/Collective Trust Funds – International (a) 26,800 — 26,800 — U.S. Large-Cap (c) 11,535 11,535 — — U.S. Mid-Cap (c) 2,748 2,748 — — U.S. Small-Cap (c) 210 210 — International (c) 1,367 1,367 — — Fixed Income: Common/Collective Trust Funds (a) 40,853 — 40,853 — Guaranteed Insurance Contract (d) 8,031 — — 8,031 Hedge Funds (e) 3,353 — — 3,353 Other types of investments: Private Equity Fund (f) 3,477 — — 3,477 Common/Collective Trust Fund – Real Estate (g) 6,866 — — 6,866 Total $ 149,032 $ 15,888 $ 111,417 $ 21,727 Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2014 Cash / Cash Equivalents: Common/Collective Trust Funds (a) $ 554 $ — $ 554 $ — STIF-Type Instrument (b) 1,003 — 1,003 — Equity securities: Common/Collective Trust Funds – U.S. (a) 41,000 — 41,000 — Common/Collective Trust Funds – International (a) 24,796 — 24,796 — U.S. Large-Cap (c) 10,380 10,380 — — U.S. Mid-Cap (c) 4,122 4,122 — — U.S. Small-Cap (c) 186 186 International (c) 2,698 2,698 — — Fixed Income: Common/Collective Trust Funds (a) 38,740 — 38,740 — Guaranteed Insurance Contract (d) 8,738 — — 8,738 Hedge Funds (e) 3,469 — — 3,469 Other types of investments: Private Equity Fund (f) 2,895 — — 2,895 Common/Collective Trust Fund – Real Estate (g) 5,987 — — 5,987 Total $ 144,568 $ 17,386 $ 106,093 $ 21,089 (a) This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments. (b) This category represents short-term investment funds held for the purpose of funding disbursement payment arrangements. Underlying assets are valued based on quoted prices in active markets, or where quoted prices are not available, based on models using observable market information. Since not all values can be obtained from quoted prices in active markets, these funds are classified as Level 2 investments. (c) This category of equity investments represents a managed portfolio of common stock investments in five sectors: telecommunications, electric utilities, gas utilities, water and energy. These common stocks are actively traded on exchanges and price quotes for these shares are readily available. These common stocks are classified as Level 1 investments. (d) This category represents SJI’s Group Annuity contracts with a nationally recognized life insurance company. The contracts are the assets of the plan, while the underlying assets of the contracts are owned by the contract holder. Valuation is based on a formula and calculation specified within the contract. Since the valuation is based on the reporting entity’s own assumptions, these contracts are classified as Level 3 investments. (e) This category represents a collection of underlying funds which are all domiciled outside of the United States. All of the underlying fund managers are based in the U.S.; however, they do not necessarily trade only in the U.S. markets. The fair value of these funds is determined by the underlying fund's general partner or manager. These funds are classified as Level 3 investments. (f) This category represents a limited partnership which includes several investments in U.S. leveraged buyout, venture capital, and special situation funds. Fund valuations are reported on a 90 to 120 day lag and, therefore, the value reported herein represents the market value as of June or September 30, 2015 and 2014, respectively, with cash flow changes through December applied. The fund’s investments are stated at fair value, which is generally based on the valuations provided by the general partners or managers of such investments. Fund investments are illiquid and resale is restricted. These funds are classified as Level 3 investments. (g) This category represents real estate common/collective trust fund investments through a commingled employee benefit trust. These commingled funds are part of a direct investment in a pool of real estate properties. These funds are valued by investment managers on a periodic basis using pricing models that use independent appraisals from sources with professional qualifications. Since these valuation inputs are not highly observable, the real estate funds are classified as Level 2 investments.
Other Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Allocation of Plan Assets	The fair values of SJG’s other postretirement benefit plan assets at December 31, 2015 and 2014 by asset category are as follows (in thousands): Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2015 Cash $ 26 $ 26 $ — $ — Equity Securities: Common/Collective Trust Funds - U.S. (a) 12,154 — 12,154 $ — Common/Collective Trust Funds - International (a) 7,471 — 7,471 — Mutual Fund - U.S. (b) 1,228 1,228 — — Mutual Funds - International (b) 922 922 — — Fixed Income: Common/Collective Trust Funds - Bonds (a) 11,852 — 11,852 — Mutual Funds - Bonds (b) 1,352 1,352 — — Other Types of Investments: Mutual Funds - REITS (b) 142 142 — — Company Owned Life Insurance (c) 8,281 — 8,281 — Total $ 43,428 $ 3,670 $ 39,758 $ — Asset Category Total Level 1 Level 2 Level 3 As of December 31, 2014 Cash $ 142 $ 142 $ — $ — Equity Securities: Common/Collective Trust Funds - U.S. (a) 10,006 — 10,006 $ — Common/Collective Trust Funds - International (a) 7,030 — 7,030 — Mutual Fund - U.S. (b) 4,447 4,447 — — Mutual Funds - International (b) 1,671 1,671 — — Fixed Income: Common/Collective Trust Funds - Bonds (a) 11,059 — 11,059 — Mutual Funds - Bonds (b) 2,624 2,624 — — Other Types of Investments: Mutual Funds - REITS (b) 286 286 — — Company Owned Life Insurance (c) 3,686 — 3,686 — Total $ 40,951 $ 9,170 $ 31,781 $ — (a) This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments. (b) This category represents mutual fund investments. The mutual funds are actively traded on exchanges and price quotes for the shares are readily available. These mutual funds are classified as Level 1 investments. (c) This category represents Company-owned life insurance policies with a nationally known life insurance company. The value of these policies is backed by a series of common/collective trust funds held by the insurance carrier similar to category (a) above. Holdings in these insurance policies are classified as Level 2 investments.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Environmental Loss Contingencies	The following table details the amounts accrued and expended for environmental remediation at December 31 (in thousands): 2015 2014 Beginning of Year $ 124,308 $ 119,492 Accruals 18,747 16,453 Expenditures (19,861 ) (11,637 ) End of Year $ 123,194 $ 124,308

FAIR VALUE OF FINANCIAL ASSET36

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair value of assets and liabilities	For financial assets and financial liabilities measured at fair value on a recurring basis, information about the fair value measurements for each major category is as follows (in thousands): As of December 31, 2015 Total Level 1 Level 2 Level 3 Assets Available-for-Sale Securities (A) $ 8,788 $ 1,722 $ 7,066 $ — Derivatives – Energy Related Assets (B) 1,141 398 144 599 $ 9,929 $ 2,120 $ 7,210 $ 599 Liabilities Derivatives – Energy Related Liabilities (B) $ 5,840 $ 5,424 $ — $ 416 Derivatives – Other (C) 7,631 — 7,631 — $ 13,471 $ 5,424 $ 7,631 $ 416 As of December 31, 2014 Total Level 1 Level 2 Level 3 Assets Available-for-Sale Securities (A) $ 8,894 $ 5,924 $ 2,970 $ — Derivatives – Energy Related Assets (B) 2,051 2 2,049 — $ 10,945 $ 5,926 $ 5,019 $ — Liabilities Derivatives – Energy Related Liabilities (B) $ 7,603 $ 7,254 $ 349 $ — Derivatives – Other (C) 7,325 — 7,325 — $ 14,928 $ 7,254 $ 7,674 $ — (A) Available-for-Sale Securities include securities that are traded in active markets and securities that are not traded publicly. The securities traded in active markets are valued using the quoted principal market close prices that are provided by the trustees and are categorized in Level 1 in the fair value hierarchy. The remaining securities consist of funds that are not publicly traded. These funds, which consist of stocks and bonds that are traded individually in active markets, are valued using quoted prices for similar assets and are categorized in Level 2 in the fair value hierarchy. (B) Derivatives – Energy Related Assets and Liabilities are traded in both exchange-based and non-exchange-based markets. Exchange-based contracts are valued using unadjusted quoted market sources in active markets and are categorized in Level 1 in the fair value hierarchy. Certain non-exchange-based contracts are valued using indicative price quotations available through brokers or over-the-counter, on-line exchanges and are categorized in Level 2. These price quotations reflect the average of the bid-ask mid-point prices and are obtained from sources that management believes provide the most liquid market. For non-exchange-based derivatives that trade in less liquid markets with limited pricing information, model inputs generally would include both observable and unobservable inputs. In instances where observable data is unavailable, management considers the assumptions that market participants would use in valuing the asset or liability. This includes assumptions about market risks such as liquidity, volatility and contract duration. Such instruments are categorized in Level 3 as the model inputs generally are not observable. Significant Unobservable Inputs - Management uses the discounted cash flow model to value Level 3 physical and financial forwards, which calculates mark-to-market valuations based on forward market prices, original transaction prices, volumes, risk-free rate of return and credit spreads. Inputs to the valuation model are reviewed and revised as needed, based on historical information, updated market data, market liquidity and relationships, and changes in third party pricing sources. The validity of the mark-to-market valuations and changes in mark-to-market valuations from period to period are examined and qualified against historical expectations by the risk management function. If any discrepancies are identified during this process, the mark-to-market valuations or the market pricing information is evaluated further and adjusted, if necessary. Level 3 valuation methods for natural gas derivative contracts include utilizing another location in close proximity adjusted for certain pipeline charges to derive a basis value. The significant unobservable inputs used in the fair value measurement of certain natural gas contracts consist of forward prices developed based on industry-standard methodologies. Significant increases (decreases) in these forward prices for purchases of natural gas would result in a directionally similar impact to the fair value measurement and for sales of natural gas would result in a directionally opposite impact to the fair value measurement. (C) Derivatives – Other, include interest rate swaps that are valued using quoted prices on commonly quoted intervals, which are interpolated for periods different than the quoted intervals, as inputs to a market valuation model. Market inputs can generally be verified and model selection does not involve significant management judgment.
Quantitative information regarding significant unobservable inputs in Level 3 fair value measurements	The following table provides quantitative information regarding significant unobservable inputs in Level 3 fair value measurements (in thousands): Type Fair Value at December 31, 2015 Valuation Technique Significant Unobservable Input Range [Weighted Average] Assets Liabilities Forward Contract - Natural Gas $599 $416 Discounted Cash Flow Forward price (per dt) $1.18 - $5.21
Fair value measurements of Derivatives - Energy Related Assets and Liabilities	The changes in fair value measurements of Derivatives – Energy Related Assets and Liabilities at December 31, 2015 , using significant unobservable inputs (Level 3), are as follows (in thousands): Year Ended December 31, 2015 Balance at January 1, 2015 $ — Other Changes in Fair Value from Continuing and New contracts, Net 183 Settlements — Balance at December 31, 2015 $ 183

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of notional amounts of outstanding derivative positions	As of December 31, 2015 , SJG’s active interest rate swaps were as follows: Notional Amount Fixed Interest Rate Start Date Maturity Type of Debt Obligor $ 12,500,000 3.43 % 12/1/2006 2/1/2036 Tax-exempt SJG $ 12,500,000 3.43 % 12/1/2006 2/1/2036 Tax-exempt SJG
Fair value of derivative instruments	The fair values of all derivative instruments, as reflected in the balance sheets as of December 31, 2015 and December 31, 2014 , are as follows (in thousands): Derivatives not designated as hedging instruments under GAAP 2015 2014 Assets Liabilities Assets Liabilities Energy related commodity contracts: Derivatives – Energy Related – Current $ 1,077 $ 5,489 $ 2,051 $ 6,305 Derivatives – Energy Related – Non-Current 64 351 — 1,298 Interest rate contracts: Derivatives – Other — 7,631 — 7,325 Total derivatives not designated as hedging instruments under GAAP $ 1,141 $ 13,471 $ 2,051 $ 14,928
Offsetting arrangements	For derivative instruments disclosed in the table above, information as to the presentation on the condensed balance sheets is as follows (in thousands): As of December 31, 2015 Description Gross amounts of recognized assets/liabilities Gross amount offset in the balance sheet Net amounts of assets/liabilities in balance sheet Gross amounts not offset in the balance sheet Net amount Financial Instruments Cash Collateral Posted Derivatives - Energy Related Assets $ 1,141 $ — $ 1,141 $ (399 ) (A) $ — $ 742 Derivatives - Energy Related Liabilities (5,840 ) — (5,840 ) 399 (B) 5,025 (416 ) Derivatives - Other (7,631 ) — (7,631 ) — — (7,631 ) As of December 31, 2014 Description Gross amounts of recognized assets/liabilities Gross amount offset in the balance sheet Net amounts of assets/liabilities in balance sheet Gross amounts not offset in the balance sheet Net amount Financial Instruments Cash Collateral Posted Derivatives - Energy Related Assets $ 2,051 $ — $ 2,051 $ (2 ) (A) $ — $ 2,049 Derivatives - Energy Related Liabilities (7,603 ) — (7,603 ) 2 (B) 7,253 (348 ) Derivatives - Other (7,325 ) — (7,325 ) — — (7,325 ) (A) The balances at December 31, 2015 and December 31, 2014 were related to derivative liabilities which can be net settled against derivative assets. (B) The balances at December 31, 2015 and December 31, 2014 were related to derivative assets which can be net settled against derivative liabilities.
Derivatives in cash flow hedging relationships	The effect of derivative instruments on the statements of income for 2015 , 2014 and 2013 are as follows (in thousands): Year ended December 31, Derivatives in Cash Flow Hedging Relationships 2015 2014 2013 Interest Rate Contracts: Losses reclassified from accumulated OCI into income (a) $ (46 ) $ (46 ) $ (46 ) (a) Included in Interest Charges

ACCUMULATED OTHER COMPREHENSI38

ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL) (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of changes in accumulated other comprehensive loss (AOCL)	The following tables summarizes the changes in accumulated other comprehensive loss (AOCL) for the years ended December 31, 2015 and 2014 , respectively (in thousands): Postretirement Liability Adjustment Unrealized Gain (Loss) on Derivatives-Other Unrealized Gain (Loss) on Available-for-Sale Securities Total Balance at January 1, 2015 (a) (13,837 ) (567 ) $ (75 ) $ (14,479 ) Other comprehensive income before reclassifications (110 ) — (76 ) (186 ) Amounts reclassified from AOCL (b) 1,727 23 53 1,803 Net current period other comprehensive income 1,617 23 (23 ) 1,617 Balance at December 31, 2015 (a) $ (12,220 ) $ (544 ) $ (98 ) $ (12,862 ) Postretirement Liability Adjustment Unrealized Gain (Loss) on Derivatives-Other Unrealized Gain (Loss) on Available-for-Sale Securities Total Balance at January 1, 2014 (a) $ (10,672 ) $ (594 ) $ 397 $ (10,869 ) Other comprehensive income before reclassifications (4,345 ) — 76 (4,269 ) Amounts reclassified from AOCL (b) 1,180 27 (548 ) 659 Net current period other comprehensive income (3,165 ) 27 (472 ) (3,610 ) Balance at December 31, 2014 (a) $ (13,837 ) $ (567 ) $ (75 ) $ (14,479 ) (a) Determined using a combined statutory tax rate of 40% in 2015 and 2014 . (b) See table below.
Reclassifications out of AOCL	The reclassifications out of AOCL for the years ended December 31, 2015 and 2014 is as follows (in thousands): Components of AOCL Amounts Reclassified from AOCL Affected Line Item in the Statements of Income For the Year Ended For the Year Ended Unrealized Loss on Derivatives-Other - Interest Rate Contracts designated as cash flow hedges $ 46 $ 46 Interest Charges Income Taxes (23 ) (19 ) Income Taxes (a) $ 23 $ 27 Unrealized Loss(Gain) on Available-for-Sale Securities 90 (918 ) Other Income & Expense Income Taxes (37 ) 370 Income Taxes (a) $ 53 $ (548 ) Actuarial Loss on Postretirement Benefits 2,891 1,975 Operating Expenses: Operations Income Taxes (1,164 ) (795 ) Income Taxes (a) $ 1,727 $ 1,180 Losses from reclassifications for the period net of tax $ 1,803 $ 659 (a) Determined using a combined statutory tax rate of 40% in 2015 and 2014 .

QUARTERLY RESULTS OF OPERATIO39

QUARTERLY RESULTS OF OPERATIONS - UNAUDITED (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The summarized quarterly results of our operations are as follows (in thousands): 2015 Quarter Ended 2014 Quarter Ended March 31 June 30 Sept. 30 Dec. 31 March 31 June 30 Sept. 30 Dec. 31 Operating Revenues $ 267,658 $ 75,812 $ 58,634 $ 132,186 $ 210,545 $ 69,159 $ 60,952 $ 161,219 Expenses: Cost of Sales (excluding depreciation) 146,102 25,419 22,934 50,835 103,293 24,879 23,400 79,644 Operations and Maintenance Including Fixed Charges 52,137 42,691 42,204 48,258 46,969 38,737 37,432 47,943 Income Taxes 26,172 3,292 (2,871 ) 10,352 22,527 2,379 534 9,455 Energy and Other Taxes 1,420 854 806 951 1,185 830 798 947 Total Expenses 225,831 72,256 63,073 110,396 173,974 66,825 62,164 137,989 Other Income and Expense 760 1,670 1,010 404 1,086 1,477 2,186 811 Net Income $ 42,587 $ 5,226 $ (3,429 ) $ 22,194 $ 37,657 $ 3,811 $ 974 $ 24,041

SUMMARY OF SIGNIFICANT ACCOUN40

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)		Oct. 01, 2014	Sep. 29, 2014	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Equity investment impairments					$ 0	$ 0	$ 0
PUA included in both utility revenue and cost of sales					1,200,000	1,100,000	1,200,000
TEFA included in both utility revenue and cost of sales							4,000,000
Utility Plant:
Production Plant					296,000	296,000
Storage Plant					20,872,000	23,023,000
Transmission Plant					252,934,000	248,737,000
Distribution Plant					1,702,148,000	1,547,218,000
General Plant					163,420,000	103,604,000
Other Plant					1,855,000	1,855,000
Utility Plant in Service					2,141,525,000	1,924,733,000
Construction Work in Progress					69,714,000	78,233,000
Total Utility Plant					2,211,239,000	2,002,966,000
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
ARO as of January 1,					41,976,000	41,178,000
Accretion					1,658,000	1,595,000
Additions					621,000	664,000
Settlements					(1,110,000)	(1,461,000)
Revisions in Estimated Cash Flows	[1]				14,074,000	0
ARO as of December 31,					$ 57,219,000	$ 41,976,000	$ 41,178,000
Composite annual rate for all depreciable utility property					2.20%	2.20%	2.30%
Public Utilities, depreciation rate		2.10%	2.40%	2.40%
Interest capitalized					$ 2,800,000	$ 4,400,000	$ 8,200,000
[1]	The revision in estimated cash flows in 2015 reflects an increase in the contractual cost to settle ARO. A corresponding increase was made to Regulatory Assets, thus having no impact on earnings.

STOCK-BASED COMPENSATION PLAN41

STOCK-BASED COMPENSATION PLANS (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period of shares			3 years	3 years
Shares granted (in shares)			26,266
Shares Outstanding (in shares)		46,475	36,794	36,794		46,475
Fair Value Per Share (in USD per share)		$ 26.67	$ 24.10	$ 24.10		$ 26.67
Expected volatility, measurement period			3 years
Cost of restricted stock awards			$ 0.3	$ 0.2	$ 0.4
Amount to be capitalized to Utlity Plant (as a percent)			50.00%	50.00%	50.00%
Unrecognized compensation cost of awards granted under the plan						$ 0.7
Weighted average period over which unrecognized compensation cost is to be recognized (in years)			1 year 9 months 18 days
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Nonvested Shares Outstanding, beginning balance (in shares)		46,475	36,794
Shares granted (in shares)			26,266
Vested (in shares)	[1]		(15,948)
Cancelled/Forfeited (in shares)			(637)
Nonvested Shares Outstanding, ending balance (in shares)			46,475	36,794
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, beginning balance (in USD per share)		$ 26.67	$ 24.10
Weighted Average Grant Date Fair Value, Granted (in USD per share)			28.58
Weighted Average Grant Date Fair Value, Vested (in USD per share)	[1]		23.89
Weighted Average Grant Date Fair Value, Cancelled/Forfeited (in USD per share)			26.71
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, ending balance (in USD per share)			$ 26.67	$ 24.10
Number of shares awarded during the period					12,901
Market value of shares awarded					$ 0.6
Cash payments to SJI relating to stock awards			$ 0.2	$ 0.4	$ 0.4
Officers and key employees
Weighted Average Grant Date Fair Value
Number of shares awarded during the period			0	0
Officers and key employees | Forecast
Weighted Average Grant Date Fair Value
Number of shares awarded during the period		0
2014 - TSR
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Outstanding (in shares)		10,287	10,287			10,287
Fair Value Per Share (in USD per share)		$ 21.31	$ 21.31			$ 21.31
Expected Volatility			20.00%
Risk-Free Interest Rate			0.80%
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Nonvested Shares Outstanding, beginning balance (in shares)		10,287
Nonvested Shares Outstanding, ending balance (in shares)			10,287
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, beginning balance (in USD per share)		$ 21.31
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, ending balance (in USD per share)			$ 21.31
2014 - EPS
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Outstanding (in shares)		10,287	10,287			10,287
Fair Value Per Share (in USD per share)		$ 27.22	$ 27.22			$ 27.22
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Nonvested Shares Outstanding, beginning balance (in shares)		10,287
Nonvested Shares Outstanding, ending balance (in shares)			10,287
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, beginning balance (in USD per share)		$ 27.22
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, ending balance (in USD per share)			$ 27.22
2015 - TSR
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Outstanding (in shares)		7,250	7,250			7,250
Fair Value Per Share (in USD per share)		$ 26.31	$ 26.31			$ 26.31
Expected Volatility			16.00%
Risk-Free Interest Rate			1.10%
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Nonvested Shares Outstanding, beginning balance (in shares)		7,250
Nonvested Shares Outstanding, ending balance (in shares)			7,250
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, beginning balance (in USD per share)		$ 26.31
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, ending balance (in USD per share)			$ 26.31
2015 - EPS, ROE, Time
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares Outstanding (in shares)		18,651	18,651			18,651
Fair Value Per Share (in USD per share)		$ 29.47	$ 29.47			$ 29.47
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Nonvested Shares Outstanding, beginning balance (in shares)		18,651
Nonvested Shares Outstanding, ending balance (in shares)			18,651
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, beginning balance (in USD per share)		$ 29.47
Weighted Average Grant Date Fair Value, Nonvested Shares Outstanding, ending balance (in USD per share)			$ 29.47
Restricted stock
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period of shares			3 years
Amount of payout limit for one-third of the time-based shares of restricted stock			100.00%
Minimum return on equity requirement			7.00%
Shares granted (in shares)			7,878
Restricted stock award activity, excluding accrued dividend equivalents [Roll Forward}
Shares granted (in shares)			7,878
Minimum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Percentage of actual amount of shares that ultimately vest of original share units granted			0.00%
Maximum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Percentage of actual amount of shares that ultimately vest of original share units granted			200.00%
[1]	.

RATES AND REGULATORY ACTIONS (D

RATES AND REGULATORY ACTIONS (Details) $ in Thousands	Oct. 01, 2014	Sep. 29, 2014	Sep. 30, 2014USD ($)	Aug. 31, 2014USD ($)	Jan. 31, 2014USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Feb. 28, 2013USD ($)	Jan. 31, 2013USD ($)	Jul. 31, 2012USD ($)	Sep. 30, 2010USD ($)	Jan. 31, 2010	Jan. 31, 2009USD ($)	Oct. 31, 2006	Dec. 31, 2015USD ($)sitecustomersites	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)sitecustomersites	Sep. 30, 2015USD ($)	Aug. 31, 2015USD ($)	Jul. 31, 2015USD ($)	Apr. 30, 2015USD ($)	Jan. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jul. 31, 2014USD ($)	Jun. 30, 2014USD ($)	May. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Oct. 31, 2013USD ($)	Jul. 31, 2013USD ($)	May. 31, 2013USD ($)	Jun. 30, 2012USD ($)	May. 31, 2012USD ($)
Schedule of Capitalization [Line Items]
Public Utilities, Approved Base Rate Increase			$ 20,000								$ 42,100
Public Utilities, Rate of Return on Base Rate			7.10%								8.21%
Public Utilities, Return on Common Equity			9.75%								10.30%
Public Utilities, Annual Depreciation Reduction Attributable To Petition											$ 1,200
Investment Requested to be Recovered through CIRT, Investments To Be Rolled to Base Rate																											$ 22,500	$ 95,000
Public Utilities, depreciation rate	2.10%	2.40%	2.40%
Investment Requested to be Recovered through CIRT III, Amount of AIRP								$ 141,200		$ 250,000
Investment Requested to be Recovered through CIRT III, Term of AIRP								4 years		5 years
Investment Requested to be Recovered through CIRT III, Annual Amount of AIRP								$ 35,300
Investment Requested to be Recovered through SHARP				$ 103,500		$ 280,000										$ 36,600
Investment Requested to be Recovered through SHARP, Term				3 years		7 years
Number of sites for environmental cleanup | site															12		12
Regulatory Assets															$ 323,434		$ 323,434						$ 357,160
Regulated Operations, Number of Customers Purchasing Energy Commodities From A Provider Other Then The Reporting Entity | customer															35,400		35,400
Costs Requested for Deferral, Storm Related							$ 700
Environmental restoration costs expended net
Schedule of Capitalization [Line Items]
Regulatory Assets															$ 42,032		$ 42,032						29,540
Other regulatory assets, deferred pipeline integrity costs
Schedule of Capitalization [Line Items]
Regulatory Assets															$ 2,700		$ 2,700						3,400
Conservation Incentive Program
Schedule of Capitalization [Line Items]
Public Utilities, Approved Base Rate Increase											16,600
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																(11,300)										$ (21,800)				$ (17,800)
Amount of Regulatory Costs Approved, Increase (Decrease)						$ 15,500
Regulatory Costs, Period														3 years
Regulatory Costs, Extension Period												1 year
Conservation Incentive Program | Non weather
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																(8,800)										4,200				(2,300)
Conservation Incentive Program | Weather
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																(2,500)										(26,000)				(15,500)
Capital Investment Recovery Tracker
Schedule of Capitalization [Line Items]
Public Utilities, Approved Base Rate Increase											6,800
Incremental Revenue
Schedule of Capitalization [Line Items]
Public Utilities, Approved Base Rate Increase											$ 18,700
Accelerated Infrastructure Replacement Program
Schedule of Capitalization [Line Items]
Public Utilities, Approved Base Rate Increase			$ 7,500
Investment Requested to be Recovered through CIRT, Investments To Be Rolled to Base Rate			69,900
Basic Gas Supply Service
Schedule of Capitalization [Line Items]
Proceeds from Refunds From Favorable Regulatory Action					$ 11,200				$ 9,400
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																(28,400)										$ 27,000				(600)
Amount of Regulatory Costs Approved, Increase (Decrease)			27,000			(600)												$ (28,400)
Amount of Regulatory Costs Not yet Approved, Percent Change in Recoveries, Increase (Decrease)																										9.30%
Storm Hardening and Reliability Program
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																					$ 4,000
Amount of Regulatory Costs Approved, Increase (Decrease)																		4,000
Energy Efficiency Tracker
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																(7,600)						$ 56,000				$ 1,400				$ 2,200	$ 5,800	$ 3,100
Amount of Regulatory Costs Approved, Increase (Decrease)			2,200																$ 2,600										$ 2,100
Regulatory Costs, Period													2 years
Amount of Regulatory Costs Available Under Program							24,000						$ 17,000						$ 36,300
Societal Benefits Clause
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Not yet Approved, Increase/(Decrease)																				$ (5,000)				$ (25,700)					$ (6,400)
Remediation Adjustment Clause
Schedule of Capitalization [Line Items]
Number of sites for environmental cleanup | sites															12		12
Amortization Period of Environmental Remediation Costs															7 years
Regulated Costs Recovered																	$ 110,500
Remediation Adjustment Clause | Environmental restoration costs expended net
Schedule of Capitalization [Line Items]
Regulatory Assets															$ 42,000		$ 42,000						$ 29,500
New Jersey Clean Energy Program
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Approved, Statewide							345,000									0									$ 345,000
Regulatory Costs For Which Reporting Entity is Responsible For							14,500									14,600									14,500
Universal Service Fund
Schedule of Capitalization [Line Items]
Amount of Regulatory Costs Approved, Increase (Decrease)			7,900			5,800												5,200
Amount of Regulatory Costs Approved, Statewide			71,800			54,400												46,400
Amount of Regulatory Costs Not yet Approved, Statewide, Increase (Decrease)							(29,400)									(46,400)									19,900
Amount of Regulatory Costs Not Yet Approved, Annual Revenue Impact, Increase (Decrease)							$ (3,700)									$ (3,400)									$ 2,600
Amount of Regulatory Costs Approved, Annual Revenue Impact, Increase (Decrease)			$ 2,600			$ (3,400)												$ (3,400)

REGULATORY ASSETS AND LIABILI43

REGULATORY ASSETS AND LIABILITIES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)siteasset	Dec. 31, 2006USD ($)	Dec. 31, 2014USD ($)
Regulatory Assets [Line Items]
Total Regulatory Assets	$ 323,434		$ 357,160
Number regulatory assets associated with environmental costs related to the cleanup of 12 sites where SJG or their predecessors previously operated gas manufacturing plants (in regulatory assets) | asset	2
Number of sites where SJG or their predecessors previously operated gas manufacturing plants (in sites) | site	12
Environmental Restoration Costs
Regulatory Assets [Line Items]
Regulatory Costs, Original Recovery Period of Expenditures	7 years
Environmental Remediation Costs- Expended Net
Regulatory Assets [Line Items]
Total Regulatory Assets	$ 42,032		29,540
Environmental Restoration Costs: Liability for Future Expenditures
Regulatory Assets [Line Items]
Total Regulatory Assets	123,194		124,308
Deferred Asset Retirement Obligation Costs
Regulatory Assets [Line Items]
Total Regulatory Assets	42,430		31,584
Deferred Pension and Other Postretirement Benefit Costs
Regulatory Assets [Line Items]
Total Regulatory Assets	79,779		99,040
Regulatory asset increased		$ 37,100
Deferred Gas Costs - Net
Regulatory Assets [Line Items]
Total Regulatory Assets	2,701		32,202
Conservation Incentive Program - Receivable
Regulatory Assets [Line Items]
Total Regulatory Assets	2,624		0
Societal Benefit Costs Receivable
Regulatory Assets [Line Items]
Total Regulatory Assets	0		385
Deferred Interest Rate Contracts
Regulatory Assets [Line Items]
Total Regulatory Assets	7,631		7,325
Energy Efficiency Tracker
Regulatory Assets [Line Items]
Total Regulatory Assets	496		11,247
Pipeline Supplier Service Charges
Regulatory Assets [Line Items]
Total Regulatory Assets	3,776		5,441
Pipeline Integrity Cost
Regulatory Assets [Line Items]
Total Regulatory Assets	4,596		3,431
AFUDC - Equity Related Deferrals
Regulatory Assets [Line Items]
Total Regulatory Assets	11,423		10,781
Other Regulatory Assets
Regulatory Assets [Line Items]
Total Regulatory Assets	2,752		$ 1,876
AFUDC Equity Related Deferrals
Regulatory Assets [Line Items]
Total Regulatory Assets	$ 2,300
Regulatory Costs, Original Recovery Period of Expenditures	3 years

REGULATORY ASSETS AND LIABILI44

REGULATORY ASSETS AND LIABILITIES - Additional Details (Details) - USD ($) $ in Thousands	1 Months Ended
	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014
Regulatory Liabilities [Line Items]
Total Regulatory Liabilities		$ 42,841	$ 41,899
Excess Plant Removal Costs
Regulatory Liabilities [Line Items]
Total Regulatory Liabilities		32,644	35,940
Annual amortization reflected in depreciation expense	$ 1,100
Conservation Incentive Program - Payable
Regulatory Liabilities [Line Items]
Total Regulatory Liabilities		0	4,700
Societal Benefit Costs Payable
Regulatory Liabilities [Line Items]
Total Regulatory Liabilities		10,197	1,025
Other Regulatory Liabilities
Regulatory Liabilities [Line Items]
Total Regulatory Liabilities		$ 0	$ 234

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Revenues/Affiliates:
Total Operating Revenues/Affiliates	$ 5,949	$ 2,042	$ 2,689
Derivative Losses/ (Gains)	(9,100)	1,700	(400)
Operations Expense/Affiliates:
Total Operations Expense/Affiliates	16,422	16,344	19,779
SJRG
Operating Revenues/Affiliates:
Total Operating Revenues/Affiliates	5,342	959	1,390
Cost of Sales/Affiliates (Excluding depreciation)	26,090	15,265	14,959
Derivative Losses/ (Gains)	64	(1,582)	887
Marina
Operating Revenues/Affiliates:
Total Operating Revenues/Affiliates	602	1,083	1,297
SJI
Operations Expense/Affiliates:
Total Operations Expense/Affiliates	14,088	14,110	11,990
SJIS
Operations Expense/Affiliates:
Total Operations Expense/Affiliates	0	0	5,531
Millennium
Operations Expense/Affiliates:
Total Operations Expense/Affiliates	2,746	2,668	2,686
Other
Operating Revenues/Affiliates:
Total Operating Revenues/Affiliates	5	0	2
Operations Expense/Affiliates:
Total Operations Expense/Affiliates	$ (412)	$ (434)	$ (428)

INCOME TAXES AND CREDITS (Detai

INCOME TAXES AND CREDITS (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax at Statutory Rate									$ 36,233,000	$ 35,482,000	$ 33,974,000
Increase (Decrease) Resulting from:
State Income Taxes									4,584,000	1,935,000	4,833,000
Amortization of Investment Tax Credits									(149,000)	(211,000)	(258,000)
ESOP Dividend									(1,168,000)	(1,109,000)	(1,058,000)
AFUDC									(1,109,000)	(1,481,000)	(916,000)
Research and Development Credits									(1,400,000)	0	0
Other - Net									(46,000)	279,000	(1,742,000)
Total Income Tax Expense	$ 10,352,000	$ (2,871,000)	$ 3,292,000	$ 26,172,000	$ 9,455,000	$ 534,000	$ 2,379,000	$ 22,527,000	36,945,000	34,895,000	34,833,000
Current:
Federal									0	60,000	(53,000)
State									(2,203,000)	2,642,000	2,946,000
Total Current									(2,203,000)	2,702,000	2,893,000
Deferred:
Federal									30,042,000	32,069,000	27,707,000
State									9,255,000	335,000	4,491,000
Total Deferred									39,297,000	32,404,000	32,198,000
Investment Tax Credits									(149,000)	(211,000)	(258,000)
Total Income Tax Expense	10,352,000	$ (2,871,000)	$ 3,292,000	26,172,000	9,455,000	$ 534,000	$ 2,379,000	22,527,000	$ 36,945,000	34,895,000	34,833,000
Annual amortization rate of investment tax credits									3.00%
Deferred Tax Assets:
Net Operating Loss and Tax Credits	64,978,000				53,460,000				$ 64,978,000	53,460,000
Deferred State tax	20,825,000				17,390,000				20,825,000	17,390,000
Provision for Uncollectibles	4,030,000				2,676,000				4,030,000	2,676,000
Conservation Incentive Program	0				2,027,000				0	2,027,000
Investment Tax Basis Gross-Up	0				77,000				0	77,000
Pension & Other Post Retirement Benefits	28,464,000				27,782,000				28,464,000	27,782,000
Deferred Revenues	4,844,000				11,452,000				4,844,000	11,452,000
Other	3,985,000				3,624,000				3,985,000	3,624,000
Total Deferred Tax Assets	127,126,000				118,488,000				127,126,000	118,488,000
Deferred Tax Liabilities:
Book Versus Tax Basis of Property	480,682,000				417,178,000				480,682,000	417,178,000
Deferred Fuel Costs - Net	3,998,000				22,959,000				3,998,000	22,959,000
Environmental Remediation	20,408,000				13,500,000				20,408,000	13,500,000
Deferred Regulatory Costs	566,000				6,333,000				566,000	6,333,000
Deferred Pension & Other Post Retirement Benefits	42,216,000				39,891,000				42,216,000	39,891,000
Budget Billing - Customer Accounts	830,000				1,138,000				830,000	1,138,000
Section 461 Prepayments	1,017,000				1,026,000				1,017,000	1,026,000
Conservation Incentive Program	1,132,000				0				1,132,000	0
Other	8,951,000				7,421,000				8,951,000	7,421,000
Total Deferred Tax Liabilities	559,800,000				509,446,000				559,800,000	509,446,000
Current Deferred Tax (Assets)	0				44,064,000				0	44,064,000
Noncurrent Deferred Tax Liabilities	432,674,000				435,022,000				432,674,000	435,022,000
Deferred Tax Liability - Net	432,674,000				390,958,000				432,674,000	390,958,000
Research and development credits	1,400,000								1,400,000
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at January 1,				$ 552,000				$ 547,000	552,000	547,000	503,000
Increase as a result of tax position taken in prior years									7,000	5,000	44,000
Decrease due to a lapse in the statue of limitations									0	0	0
Settlements									0	0	0
Balance at December 31,	559,000				552,000				559,000	552,000	547,000
Accrued interest and penalties on unrecognized tax benefits	700,000				700,000				700,000	700,000	$ 600,000
Internal Revenue Service (IRS)
Deferred Tax Liabilities:
Operating loss carryforwards	179,300,000								179,300,000
Internal Revenue Service (IRS) | 2031
Deferred Tax Liabilities:
Operating loss carryforwards	63,000,000								63,000,000
Internal Revenue Service (IRS) | 2032
Deferred Tax Liabilities:
Operating loss carryforwards	4,200,000								4,200,000
Internal Revenue Service (IRS) | 2034
Deferred Tax Liabilities:
Operating loss carryforwards	49,100,000								49,100,000
Internal Revenue Service (IRS) | 2035
Deferred Tax Liabilities:
Operating loss carryforwards	63,000,000								63,000,000
SJI | Prepaid taxes
Deferred Tax Liabilities:
Income taxes due from parent company	$ 0				$ 0				$ 0	$ 0

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)		1 Months Ended
		Dec. 31, 2015	Sep. 30, 2015	Aug. 31, 2015	Dec. 31, 2014	Jun. 30, 2014
Debt Instrument [Line Items]
Total Long-Term Debt Outstanding	[1]	$ 611,991,000			$ 543,000,000
Less Current Maturities	[1]	(27,909,000)			(35,909,000)
Long-Term Debt	[1]	584,082,000			507,091,000
Long-term Debt, Fiscal Year Maturity [Abstract]
2,016		27,909,000
2,017		154,909,000
2,018		38,909,000
2,019		18,909,000
2,020		17,909,000
Letter of credit provided		$ 210,000,000
Medium-term Notes
Debt Instrument [Line Items]
Stated interest rate				5.387%
Long-term Debt, Fiscal Year Maturity [Abstract]
Extinguishment of Debt, Amount				$ 10,000,000
First Mortgage Bonds | Series Due 2015, 5.387%
Debt Instrument [Line Items]
Stated interest rate		5.387%
Total Long-Term Debt Outstanding	[1],[2],[3]	$ 0			10,000,000
First Mortgage Bonds | Series Due 2016, 5.437%
Debt Instrument [Line Items]
Stated interest rate		5.437%
Total Long-Term Debt Outstanding	[1],[3]	$ 10,000,000			10,000,000
First Mortgage Bonds | Series Due 2016, 4.60%
Debt Instrument [Line Items]
Stated interest rate		4.60%
Total Long-Term Debt Outstanding	[1],[3]	$ 17,000,000			17,000,000
First Mortgage Bonds | Series Due 2017, 4.657%
Debt Instrument [Line Items]
Stated interest rate		4.657%
Total Long-Term Debt Outstanding	[1],[3]	$ 15,000,000			15,000,000
First Mortgage Bonds | Series Due 2018, 7.97%
Debt Instrument [Line Items]
Stated interest rate		7.97%
Total Long-Term Debt Outstanding	[1],[3]	$ 10,000,000			10,000,000
First Mortgage Bonds | Series Due 2018, 7.125%
Debt Instrument [Line Items]
Stated interest rate		7.125%
Total Long-Term Debt Outstanding	[1],[3]	$ 20,000,000			20,000,000
First Mortgage Bonds | Series Due 2019, 5.587%
Debt Instrument [Line Items]
Stated interest rate		5.587%
Total Long-Term Debt Outstanding	[1],[3]	$ 10,000,000			10,000,000
First Mortgage Bonds | Series Due 2024, 3.00%
Debt Instrument [Line Items]
Stated interest rate		3.00%
Total Long-Term Debt Outstanding	[1],[3]	$ 50,000,000			50,000,000
First Mortgage Bonds | Series Due 2024, 3.03%
Debt Instrument [Line Items]
Stated interest rate		3.03%
Total Long-Term Debt Outstanding	[1],[3]	$ 35,000,000			35,000,000
First Mortgage Bonds | Series Due 2025, 3.63%
Debt Instrument [Line Items]
Stated interest rate		3.63%
Total Long-Term Debt Outstanding	[1],[3],[4]	$ 9,091,000			10,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Repayments of Debt		$ 909,000
First Mortgage Bonds | Series Due 2026, 4.84%
Debt Instrument [Line Items]
Stated interest rate		4.84%
Total Long-Term Debt Outstanding	[1],[3]	$ 15,000,000			15,000,000
First Mortgage Bonds | Series Due 2026, 4.93%
Debt Instrument [Line Items]
Stated interest rate		4.93%
Total Long-Term Debt Outstanding	[1],[3]	$ 45,000,000			45,000,000
First Mortgage Bonds | Series Due 2027, 4.03%
Debt Instrument [Line Items]
Stated interest rate		4.03%
Total Long-Term Debt Outstanding	[1],[3]	$ 45,000,000			45,000,000
First Mortgage Bonds | Series Due 2030, 4.01%
Debt Instrument [Line Items]
Stated interest rate		4.01%
Total Long-Term Debt Outstanding	[1],[3]	$ 50,000,000			50,000,000
First Mortgage Bonds | Series Due 2030, 4.23%
Debt Instrument [Line Items]
Stated interest rate		4.23%
Total Long-Term Debt Outstanding	[1],[3]	$ 30,000,000			30,000,000
First Mortgage Bonds | Series Due 2032, 3.74%
Debt Instrument [Line Items]
Stated interest rate		3.74%
Total Long-Term Debt Outstanding	[1],[3]	$ 35,000,000			35,000,000
First Mortgage Bonds | Series Due 2033, 5.55%
Debt Instrument [Line Items]
Stated interest rate		5.55%
Total Long-Term Debt Outstanding	[1],[3]	$ 32,000,000			32,000,000
First Mortgage Bonds | Series Due 2034, 6.213%
Debt Instrument [Line Items]
Stated interest rate		6.213%
Total Long-Term Debt Outstanding	[1],[3]	$ 10,000,000			10,000,000
First Mortgage Bonds | Series Due 2035, 5.45%
Debt Instrument [Line Items]
Stated interest rate		5.45%
Total Long-Term Debt Outstanding	[1],[3]	$ 10,000,000			10,000,000
Bonds at variable rates | Series A 2006 Tax-Exempt First Mortgage Bonds, Variable Rate, due 2036
Debt Instrument [Line Items]
Total Long-Term Debt Outstanding	[1],[5]	$ 24,900,000			25,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Repayments of Debt			$ 100,000
Interest rate at end of period		3.00%
Loans Payable | Term Line of Credit
Debt Instrument [Line Items]
Total Long-Term Debt Outstanding	[1],[6]	$ 139,000,000			$ 59,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Letter of credit provided						$ 200,000,000
Average interest rate		1.17%
Medium-term Notes
Long-term Debt, Fiscal Year Maturity [Abstract]
Approved borrowing capacity		$ 400,000,000
[1]	Long-term debt maturities and sinking funds requirements for the succeeding five years are as follows (in thousands): 2016, $27,909; 2017, $154,909; 2018, $38,909; 2019,$18,909; 2020, $17,909.
[2]	In August 2015, SJG retired $10.0 million aggregate principal amount of 5.387% Medium Term Notes (MTN's) at maturity.
[3]	Our First Mortgage dated October 1, 1947, as supplemented, securing the First Mortgage Bonds constitutes a direct first mortgage lien on substantially all utility plant.
[4]	In December 2015, SJG paid $909,000 toward the principal amount of 3.63% MTN's due December 2025.
[5]	In September 2015, SJG paid $0.1 million toward the principal amount of variable rate rate demand bonds due February 2036. These variable rate demand bonds bear interest at a floating rate that resets weekly. The interest rate as of December 31, 2015 was 0.03%. Liquidity support on these bonds is provided under a separate letter of credit facility that expires in August, 2018. These bonds contain no financial covenants.
[6]	In June 2014, SJG entered into a $200.0 million multiple-draw term facility offered by a syndicate of banks which expires in June 2017. SJG can draw under this facility through June 2016 and this facility bears interest at a floating rate based on LIBOR plus a spread determined by SJG's credit ratings. As of December 31, 2015, SJG had borrowed an aggregate $139.0 million under this facility at an average interest rate of 1.17% and the proceeds were used to pay down short-term debt.

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details)		1 Months Ended	12 Months Ended
		Jun. 30, 2015USD ($)term	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Schedule of Financial Instruments [Line Items]
Restricted Investments			$ 6,769,000	$ 7,961,000
Carrying amount of long-term debt	[1]		$ 611,991,000	543,000,000
Minimum
Schedule of Financial Instruments [Line Items]
Term of Note			5 years
Maximum
Schedule of Financial Instruments [Line Items]
Term of Note			10 years
Atlantic City Note Receivable
Schedule of Financial Instruments [Line Items]
Amount of advance to not-for profit organization		$ 10,000,000
Proceeds from collection of advance		$ 100,000
Interest rate of Note		1.00%
Term of Note		6 months
Number of additional terms to extend Note | term		2
Term of extension option		3 months
Unnamed counterparty
Schedule of Financial Instruments [Line Items]
Restricted Investments			$ 6,700,000	7,800,000
Level 1
Schedule of Financial Instruments [Line Items]
Restricted investments held in escrow			32,200
Level 2
Schedule of Financial Instruments [Line Items]
Restricted investments held in escrow				132,300
Estimated fair value of long-term debt			657,400,000	587,300,000
Carrying amount of long-term debt			612,000,000	543,000,000
Level 2 | Financing receivable
Schedule of Financial Instruments [Line Items]
Long-term receivables, net of unamortized discount			12,900,000	15,000,000
Imputed interest on long term receivables			$ 1,300,000	$ 1,300,000
[1]	Long-term debt maturities and sinking funds requirements for the succeeding five years are as follows (in thousands): 2016, $27,909; 2017, $154,909; 2018, $38,909; 2019,$18,909; 2020, $17,909.

LINES OF CREDIT (Details)

LINES OF CREDIT (Details)		12 Months Ended
		Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013
Line of Credit Facility [Line Items]
Total Facility		$ 210,000,000
Usage		136,600,000
Available Liquidity		$ 73,400,000
Financial covenant, ratio of indebtedness to consolidated total capitalization (not more than)		0.65
Average borrowings outstanding during the period		$ 118,100,000	$ 52,300,000
Maximum amounts outstanding during the period		$ 162,300,000	$ 105,000,000
Weighted average borrowing cost		0.66%	0.45%	0.37%
Commercial Paper Program/ Revolving Credit Facility
Line of Credit Facility [Line Items]
Total Facility	[1]	$ 200,000,000
Usage	[1]	136,600,000
Available Liquidity	[1]	63,400,000
Letters of credit outstanding, amount		2,200,000
Uncommitted Bank Lines
Line of Credit Facility [Line Items]
Total Facility		10,000,000
Usage		0
Available Liquidity		10,000,000
South Jersey Gas Commercial Paper Program
Line of Credit Facility [Line Items]
Total Facility		$ 200,000,000
Fixed maturities of notes, at maximum number of days (in days)		270 days
[1]	Includes letters of credit outstanding in the amount of $2.2 million.

RETAINED EARNINGS (Details)

RETAINED EARNINGS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Amount of cash dividends declared to SJI	$ 40,700,000
Cash dividends paid to SJI	40,700,000
Equity infusions from SJI	$ 0	$ 25,000,000	$ 25,000,000

PENSION AND OTHER POSTRETIREM51

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Percentage of employees entitled to annuity payments upon retirement	55.50%
Pension Benefits
Net periodic benefit cost [Abstract]
Service Cost	$ 4,430	$ 3,697	$ 4,487
Interest Cost	9,357	8,952	7,886
Expected Return on Plan Assets	(11,914)	(10,818)	(9,435)
Amortization:
Prior Service Cost (Credits)	203	177	208
Actuarial Loss	8,969	4,864	7,608
Net Periodic Benefit Cost	11,045	6,872	10,754
Capitalized Benefit Costs	(4,805)	(3,047)	(5,002)
Affiliate SERP Allocations	(1,688)	(1,313)	(1,389)
Deferred Benefit Costs	(1,007)	0	0
Total Net Periodic Benefit Expense	3,545	2,512	4,363
Other Postretirement Benefits
Net periodic benefit cost [Abstract]
Service Cost	726	585	771
Interest Cost	2,406	2,297	2,221
Expected Return on Plan Assets	(2,708)	(2,467)	(2,158)
Amortization:
Prior Service Cost (Credits)	499	133	(195)
Actuarial Loss	1,107	770	1,555
Net Periodic Benefit Cost	2,030	1,318	2,194
Capitalized Benefit Costs	(1,043)	(722)	(1,172)
Affiliate SERP Allocations	0	0	0
Deferred Benefit Costs	(256)	0	0
Total Net Periodic Benefit Expense	$ 731	$ 596	$ 1,022

PENSION AND OTHER POSTRETIREM52

PENSION AND OTHER POSTRETIREMENT BENEFITS - DETAILS OF ACTIVITY WITHIN THE REGULATORY ASSET AND ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension Benefits
Regulatory Assets
Beginning Balance	$ 71,177	$ 42,632
Amounts Arising During the Period, Net Actuarial Loss	(463)	31,075
Amounts Arising During the Period, Prior Service Cost (Credit)	0	486
Amounts Amortized to Net Periodic Costs, Net Actuarial Loss	(6,079)	(2,841)
Amounts Amortized to Net Periodic Costs, Prior Service (Cost) Credit	(203)	(175)
Ending Balance	64,432	71,177
Accumulated Other Comprehensive Loss (pre-tax)
Beginning Balance	23,170	18,043
Amounts Arising During the Period, Net Actuarial Loss	184	7,102
Amounts Arising During the Period, Prior Service Cost (Credit)	0	0
Amounts Amortized to Net Periodic Costs, Net Actuarial Loss	(2,891)	(1,975)
Amounts Amortized to Net Periodic Costs, Prior Service (Cost) Credit	0	0
Ending Balance	20,463	23,170
Other Postretirement Benefits
Regulatory Assets
Beginning Balance	27,863	16,652
Amounts Arising During the Period, Net Actuarial Loss	(3,155)	7,826
Amounts Arising During the Period, Prior Service Cost (Credit)	(499)	4,146
Amounts Amortized to Net Periodic Costs, Net Actuarial Loss	(1,107)	(628)
Amounts Amortized to Net Periodic Costs, Prior Service (Cost) Credit	(7,755)	(133)
Ending Balance	15,347	27,863
Accumulated Other Comprehensive Loss (pre-tax)
Beginning Balance	0	0
Amounts Arising During the Period, Net Actuarial Loss	0	0
Amounts Arising During the Period, Prior Service Cost (Credit)	0	0
Amounts Amortized to Net Periodic Costs, Net Actuarial Loss	0	0
Amounts Amortized to Net Periodic Costs, Prior Service (Cost) Credit	0	0
Ending Balance	$ 0	$ 0

PENSION AND OTHER POSTRETIREM53

PENSION AND OTHER POSTRETIREMENT BENEFITS - ESTIMATED COSTS TO BE AMORTIZED (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Prior Service Costs	$ 203
Net Actuarial Loss	5,488
Net Actuarial Loss	2,257
Other Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Prior Service Costs	(257)
Net Actuarial Loss	998
Net Actuarial Loss	$ 0

PENSION AND OTHER POSTRETIREM54

PENSION AND OTHER POSTRETIREMENT BENEFITS - RECONCILIATION OF PLANS' BENEFIT OBLIGATION, FAIR VALUE OF PLAN ASSETS, FUNDED STATUS AND AMOUNTS RECOGNIZED IN BALANCE SHEET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Amounts Recognized in the Statement of Financial Position Consist of:
Current Liabilities	$ (2,227)	$ (1,515)
Noncurrent Liabilities	(65,491)	(95,241)
Pension Benefits
Change in Benefit Obligations:
Benefit Obligation at Beginning of Year	221,605	180,668
Service Cost	4,430	3,697	$ 4,487
Interest Cost	9,357	8,952	7,886
Actuarial (Gain) Loss	(13,107)	35,634
Retiree Contributions	0	0
Plan Amendments	0	534
Benefits Paid	(8,625)	(7,880)
Benefit Obligation at End of Year	213,660	221,605	180,668
Change in Plan Assets:
Fair Value of Plan Assets at Beginning of Year	144,568	142,674
Actual Return on Plan Assets	(913)	8,275
Employer Contributions	14,002	1,499
Retiree Contributions	0	0
Benefits Paid	(8,625)	(7,880)
Fair Value of Plan Assets at End of Year	149,032	144,568	142,674
Funded Status at End of Year:
Accrued Net Benefit Cost at End of Year	(64,628)	(77,037)
Amounts Recognized in the Statement of Financial Position Consist of:
Current Liabilities	(2,227)	(1,515)
Noncurrent Liabilities	(62,401)	(75,522)
Net Amount Recognized at End of Year	(64,628)	(77,037)
Amounts Recognized in Regulatory Assets Consist of:
Prior Service Costs	741	944
Net Actuarial Loss	63,691	70,233
Net Amount Recognized at End of Year	64,432	71,177	42,632
Amounts Recognized in Accumulated Other Comprehensive Loss Consist of:
Net Actuarial Loss	20,463	23,170
Projected benefit obligation	167,600	176,300
Accumulated benefit obligation	154,800	161,300
Other Postretirement Benefits
Change in Benefit Obligations:
Benefit Obligation at Beginning of Year	60,670	50,915
Service Cost	726	585	771
Interest Cost	2,406	2,297	2,221
Actuarial (Gain) Loss	(6,257)	6,008
Retiree Contributions	608	452
Plan Amendments	(7,755)	4,146
Benefits Paid	(3,880)	(3,733)
Benefit Obligation at End of Year	46,518	60,670	50,915
Change in Plan Assets:
Fair Value of Plan Assets at Beginning of Year	40,951	39,471
Actual Return on Plan Assets	(395)	507
Employer Contributions	6,144	4,254
Retiree Contributions	608	452
Benefits Paid	(3,880)	(3,733)
Fair Value of Plan Assets at End of Year	43,428	40,951	39,471
Funded Status at End of Year:
Accrued Net Benefit Cost at End of Year	(3,090)	(19,719)
Amounts Recognized in the Statement of Financial Position Consist of:
Current Liabilities	0	0
Noncurrent Liabilities	(3,090)	(19,719)
Net Amount Recognized at End of Year	(3,090)	(19,719)
Amounts Recognized in Regulatory Assets Consist of:
Prior Service Costs	(3,289)	4,965
Net Actuarial Loss	18,636	22,898
Net Amount Recognized at End of Year	15,347	27,863	16,652
Amounts Recognized in Accumulated Other Comprehensive Loss Consist of:
Net Actuarial Loss	0	0
Supplemental Employee Retirement Plans
Change in Plan Assets:
Employer Contributions	2,000	1,500	$ 1,200
Amounts Recognized in Accumulated Other Comprehensive Loss Consist of:
Projected benefit obligation	46,100	45,300
Accumulated benefit obligation	$ 44,600	$ 44,000

PENSION AND OTHER POSTRETIREM55

PENSION AND OTHER POSTRETIREMENT BENEFITS - WEIGHTED AVERAGE ASSUMPTIONS USED (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount Rate	4.83%	4.25%
Rate of Compensation Increase	3.50%	3.50%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate	4.25%	5.09%	4.26%
Expected Long-Term Return on Plan Assets	7.75%	7.75%	7.50%
Rate of Compensation Increase	3.50%	3.50%	3.25%
Other Postretirement Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount Rate	4.73%	4.20%
Rate of Compensation Increase	3.50%	3.50%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate	4.20%	4.91%	4.14%
Expected Long-Term Return on Plan Assets	6.25%	6.25%	6.60%
Rate of Compensation Increase	3.50%	3.50%	3.25%

PENSION AND OTHER POSTRETIREM56

PENSION AND OTHER POSTRETIREMENT BENEFITS - ASSUMED HEALTH CARE COST TREND RATES (Details) - Other Postretirement Benefits	12 Months Ended
	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Medical Care and Drug Cost Trend Rate Assumed for Next Year	7.00%
Dental Care Cost Trend Rate Assumed for Next Year	4.75%
Rate to which Cost Trend Rates are Assumed to Decline (the Ultimate Trend Rate)	4.75%
Year that the Rate Reaches the Ultimate Trend Rate	2,023

PENSION AND OTHER POSTRETIREM57

PENSION AND OTHER POSTRETIREMENT BENEFITS - ONE PERCENT POINT CHANGE EFFECTS (Details) - Other Postretirement Benefits $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rates [Abstract]
1 - Percentage Point Increase, Effect on the Total of Service and Interest Cost	$ 153
1 - Percentage Point Decrease, Effect on the Total of Service and Interest Cost	$ (123)

PENSION AND OTHER POSTRETIREM58

PENSION AND OTHER POSTRETIREMENT BENEFITS - PLAN ASSETS (Details) - Pension Benefits	12 Months Ended
	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Required Capitalization for Plan Asset Allocation (less than)	$ 250,000,000
Defined Benefit Plan, Required Capitalization for Plan Asset Allocation, Small Cap	$ 50,000,000
Equity Securities, U.S. Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Minimum	28.00%
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Maximum	48.00%
Equity Securities, International Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Minimum	13.00%
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Maximum	25.00%
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Minimum	32.00%
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Maximum	42.00%
Other Investments
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Minimum	0.00%
Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities, Range Maximum	14.00%

PENSION AND OTHER POSTRETIREM59

PENSION AND OTHER POSTRETIREMENT BENEFITS - PLAN ASSETS BY CATEGORY (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014
Pension Benefits
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		$ 144,568		$ 142,674
Fair Value of Plan Assets at Beginning of Year		144,568		142,674
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		149,032		144,568
Pension Benefits | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		28
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		28
Pension Benefits | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	554		554
Fair Value of Plan Assets at Beginning of Year	[1]	554
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	692		554
Pension Benefits | STIF-Type Instrument
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	1,003		1,003
Fair Value of Plan Assets at Beginning of Year	[2]	1,003
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[2]	1,096		1,003
Pension Benefits | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	41,000		41,000
Fair Value of Plan Assets at Beginning of Year	[1]	41,000
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	41,976		41,000
Pension Benefits | U.S. Large-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	10,380		10,380
Fair Value of Plan Assets at Beginning of Year	[3]	10,380
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	11,535		10,380
Pension Benefits | U.S. Mid-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	4,122		4,122
Fair Value of Plan Assets at Beginning of Year	[3]	4,122
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	2,748		4,122
Pension Benefits | U.S. Small-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	186		186
Fair Value of Plan Assets at Beginning of Year	[3]	186
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	210		186
Pension Benefits | Equity Securities, International Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	2,698		2,698
Fair Value of Plan Assets at Beginning of Year	[3]	2,698
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	1,367		2,698
Pension Benefits | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	24,796		24,796
Fair Value of Plan Assets at Beginning of Year	[1]	24,796
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	26,800		24,796
Pension Benefits | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	38,740		38,740
Fair Value of Plan Assets at Beginning of Year	[1]	38,740
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	40,853		38,740
Pension Benefits | Common/Collective Trust Fund – Real Estate
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[4]	5,987		5,987
Fair Value of Plan Assets at Beginning of Year	[4]	5,987
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[4]	6,866		5,987
Pension Benefits | Guaranteed Insurance Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[5]	8,738		8,738
Fair Value of Plan Assets at Beginning of Year	[5]	8,738
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[5]	8,031		8,738
Pension Benefits | Hedge Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[6]	3,469		3,469
Fair Value of Plan Assets at Beginning of Year	[6]	3,469
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[6]	3,353		3,469
Pension Benefits | Private Equity Fund
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[7]	2,895		2,895
Fair Value of Plan Assets at Beginning of Year	[7]	2,895
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[7]	$ 3,477		2,895
Pension Benefits | Private Equity Fund | Minimum
Actual return on plan assets:
Fund Valuations Lag Period		90 days
Pension Benefits | Private Equity Fund | Maximum
Actual return on plan assets:
Fund Valuations Lag Period		120 days
Pension Benefits | Level 1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		$ 17,386		17,386
Fair Value of Plan Assets at Beginning of Year		17,386
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		15,888		17,386
Pension Benefits | Level 1 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		28
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		28
Pension Benefits | Level 1 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 1 | STIF-Type Instrument
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[2]	0		0
Pension Benefits | Level 1 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 1 | U.S. Large-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	10,380		10,380
Fair Value of Plan Assets at Beginning of Year	[3]	10,380
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	11,535		10,380
Pension Benefits | Level 1 | U.S. Mid-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	4,122		4,122
Fair Value of Plan Assets at Beginning of Year	[3]	4,122
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	2,748		4,122
Pension Benefits | Level 1 | U.S. Small-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	186		186
Fair Value of Plan Assets at Beginning of Year	[3]	186
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	210		186
Pension Benefits | Level 1 | Equity Securities, International Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	2,698		2,698
Fair Value of Plan Assets at Beginning of Year	[3]	2,698
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	1,367		2,698
Pension Benefits | Level 1 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 1 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 1 | Common/Collective Trust Fund – Real Estate
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[4]	0		0
Fair Value of Plan Assets at Beginning of Year	[4]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[4]	0		0
Pension Benefits | Level 1 | Guaranteed Insurance Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[5]	0		0
Fair Value of Plan Assets at Beginning of Year	[5]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[5]	0		0
Pension Benefits | Level 1 | Hedge Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[6]	0		0
Fair Value of Plan Assets at Beginning of Year	[6]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[6]	0		0
Pension Benefits | Level 1 | Private Equity Fund
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[7]	0		0
Fair Value of Plan Assets at Beginning of Year	[7]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[7]	0		0
Pension Benefits | Level 2
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		106,093		106,093
Fair Value of Plan Assets at Beginning of Year		106,093
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		111,417		106,093
Pension Benefits | Level 2 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0
Pension Benefits | Level 2 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	554		554
Fair Value of Plan Assets at Beginning of Year	[1]	554
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	692		554
Pension Benefits | Level 2 | STIF-Type Instrument
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	1,003		1,003
Fair Value of Plan Assets at Beginning of Year	[2]	1,003
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[2]	1,096		1,003
Pension Benefits | Level 2 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	41,000		41,000
Fair Value of Plan Assets at Beginning of Year	[1]	41,000
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	41,976		41,000
Pension Benefits | Level 2 | U.S. Large-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 2 | U.S. Mid-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 2 | U.S. Small-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0
Pension Benefits | Level 2 | Equity Securities, International Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 2 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	24,796		24,796
Fair Value of Plan Assets at Beginning of Year	[1]	24,796
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	26,800		24,796
Pension Benefits | Level 2 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	38,740		38,740
Fair Value of Plan Assets at Beginning of Year	[1]	38,740
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	40,853		38,740
Pension Benefits | Level 2 | Common/Collective Trust Fund – Real Estate
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[4]	0		0
Fair Value of Plan Assets at Beginning of Year	[4]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[4]	0		0
Pension Benefits | Level 2 | Guaranteed Insurance Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[5]	0		0
Fair Value of Plan Assets at Beginning of Year	[5]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[5]	0		0
Pension Benefits | Level 2 | Hedge Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[6]	0		0
Fair Value of Plan Assets at Beginning of Year	[6]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[6]	0		0
Pension Benefits | Level 2 | Private Equity Fund
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[7]	0		0
Fair Value of Plan Assets at Beginning of Year	[7]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[7]	0		0
Pension Benefits | Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		21,089		20,240
Fair Value of Plan Assets at Beginning of Year		21,089		20,240
Actual return on plan assets:
Relating to assets still held at the reporting date		514		1,103
Relating to assets sold during the period		367		270
Purchases, Sales and Settlements		(243)		(524)
Fair Value of Plan Assets at End of Year		21,727		21,089
Pension Benefits | Level 3 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0
Pension Benefits | Level 3 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 3 | STIF-Type Instrument
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[2]	0		0
Pension Benefits | Level 3 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 3 | U.S. Large-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 3 | U.S. Mid-Cap
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 3 | Equity Securities, International Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[3]	0		0
Fair Value of Plan Assets at Beginning of Year	[3]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[3]	0		0
Pension Benefits | Level 3 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 3 | Common/Collective Trust Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[1]	0		0
Fair Value of Plan Assets at Beginning of Year	[1]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[1]	0		0
Pension Benefits | Level 3 | Common/Collective Trust Fund – Real Estate
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		5,987	[4]	5,401
Fair Value of Plan Assets at Beginning of Year		5,987	[4]	5,401
Actual return on plan assets:
Relating to assets still held at the reporting date		879		586
Relating to assets sold during the period		0		0
Purchases, Sales and Settlements		0		0
Fair Value of Plan Assets at End of Year	[4]	6,866		5,987
Pension Benefits | Level 3 | Guaranteed Insurance Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		8,738	[5]	9,071
Fair Value of Plan Assets at Beginning of Year		8,738	[5]	9,071
Actual return on plan assets:
Relating to assets still held at the reporting date		(26)		396
Relating to assets sold during the period		21		10
Purchases, Sales and Settlements		(702)		(739)
Fair Value of Plan Assets at End of Year	[5]	8,031		8,738
Pension Benefits | Level 3 | Hedge Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		3,469	[6]	3,328
Fair Value of Plan Assets at Beginning of Year		3,469	[6]	3,328
Actual return on plan assets:
Relating to assets still held at the reporting date		(116)		141
Relating to assets sold during the period		0		0
Purchases, Sales and Settlements		0		0
Fair Value of Plan Assets at End of Year	[6]	3,353		3,469
Pension Benefits | Level 3 | Private Equity Fund
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		2,895	[7]	2,440
Fair Value of Plan Assets at Beginning of Year		2,895	[7]	2,440
Actual return on plan assets:
Relating to assets still held at the reporting date		(223)		(20)
Relating to assets sold during the period		346		260
Purchases, Sales and Settlements		459		215
Fair Value of Plan Assets at End of Year	[7]	3,477		2,895
Other Postretirement Benefits
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		40,951		39,471
Fair Value of Plan Assets at Beginning of Year		40,951		39,471
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		43,428		40,951
Other Postretirement Benefits | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		142		142
Fair Value of Plan Assets at Beginning of Year		142
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		$ 26		142
Other Postretirement Benefits | Equity Securities, U.S. Securities | Minimum
Actual return on plan assets:
Target plan allocations		30.00%
Other Postretirement Benefits | Equity Securities, U.S. Securities | Maximum
Actual return on plan assets:
Target plan allocations		43.00%
Other Postretirement Benefits | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	$ 10,006		10,006
Fair Value of Plan Assets at Beginning of Year	[8]	10,006
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	12,154		10,006
Other Postretirement Benefits | Mutual Fund - U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	4,447		4,447
Fair Value of Plan Assets at Beginning of Year	[2]	4,447
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		$ 1,228	[9]	4,447	[2]
Other Postretirement Benefits | Equity Securities, International Securities | Minimum
Actual return on plan assets:
Target plan allocations		20.00%
Other Postretirement Benefits | Equity Securities, International Securities | Maximum
Actual return on plan assets:
Target plan allocations		30.00%
Other Postretirement Benefits | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	$ 7,030		7,030
Fair Value of Plan Assets at Beginning of Year	[8]	7,030
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	7,471		7,030
Other Postretirement Benefits | Mutual Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	1,671		1,671
Fair Value of Plan Assets at Beginning of Year	[2]	1,671
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		$ 922	[9]	1,671	[2]
Other Postretirement Benefits | Fixed Income Funds | Minimum
Actual return on plan assets:
Target plan allocations		32.00%
Other Postretirement Benefits | Fixed Income Funds | Maximum
Actual return on plan assets:
Target plan allocations		42.00%
Other Postretirement Benefits | Common/Collective Trust Fund – Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	$ 11,059		11,059
Fair Value of Plan Assets at Beginning of Year	[8]	11,059
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	11,852		11,059
Other Postretirement Benefits | Fixed Income, Mutual Funds - Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	2,624		2,624
Fair Value of Plan Assets at Beginning of Year	[9]	2,624
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	$ 1,352		2,624
Other Postretirement Benefits | Other Investments | Minimum
Actual return on plan assets:
Target plan allocations		0.00%
Other Postretirement Benefits | Other Investments | Maximum
Actual return on plan assets:
Target plan allocations		7.00%
Other Postretirement Benefits | Mutual Funds - REITs
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	$ 286		286
Fair Value of Plan Assets at Beginning of Year	[9]	286
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	142		286
Other Postretirement Benefits | Company Owned Life Insurance
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[10]	3,686		3,686
Fair Value of Plan Assets at Beginning of Year	[10]	3,686
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[10]	8,281		3,686
Other Postretirement Benefits | Level 1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		9,170		9,170
Fair Value of Plan Assets at Beginning of Year		9,170
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		3,670		9,170
Other Postretirement Benefits | Level 1 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		142		142
Fair Value of Plan Assets at Beginning of Year		142
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		26		142
Other Postretirement Benefits | Level 1 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 1 | Mutual Fund - U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	4,447		4,447
Fair Value of Plan Assets at Beginning of Year	[2]	4,447
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		1,228	[9]	4,447	[2]
Other Postretirement Benefits | Level 1 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 1 | Mutual Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	1,671		1,671
Fair Value of Plan Assets at Beginning of Year	[2]	1,671
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		922	[9]	1,671	[2]
Other Postretirement Benefits | Level 1 | Common/Collective Trust Fund – Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 1 | Fixed Income, Mutual Funds - Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	2,624		2,624
Fair Value of Plan Assets at Beginning of Year	[9]	2,624
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	1,352		2,624
Other Postretirement Benefits | Level 1 | Mutual Funds - REITs
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	286		286
Fair Value of Plan Assets at Beginning of Year	[9]	286
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	142		286
Other Postretirement Benefits | Level 1 | Company Owned Life Insurance
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[10]	0		0
Fair Value of Plan Assets at Beginning of Year	[10]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[10]	0		0
Other Postretirement Benefits | Level 2
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		31,781		31,781
Fair Value of Plan Assets at Beginning of Year		31,781
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		39,758		31,781
Other Postretirement Benefits | Level 2 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		0		0
Fair Value of Plan Assets at Beginning of Year		0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0		0
Other Postretirement Benefits | Level 2 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	10,006		10,006
Fair Value of Plan Assets at Beginning of Year	[8]	10,006
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	12,154		10,006
Other Postretirement Benefits | Level 2 | Mutual Fund - U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0	[9]	0	[2]
Other Postretirement Benefits | Level 2 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	7,030		7,030
Fair Value of Plan Assets at Beginning of Year	[8]	7,030
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	7,471		7,030
Other Postretirement Benefits | Level 2 | Mutual Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0	[9]	0	[2]
Other Postretirement Benefits | Level 2 | Common/Collective Trust Fund – Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	11,059		11,059
Fair Value of Plan Assets at Beginning of Year	[8]	11,059
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	11,852		11,059
Other Postretirement Benefits | Level 2 | Fixed Income, Mutual Funds - Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	0		0
Fair Value of Plan Assets at Beginning of Year	[9]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	0		0
Other Postretirement Benefits | Level 2 | Mutual Funds - REITs
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	0		0
Fair Value of Plan Assets at Beginning of Year	[9]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	0		0
Other Postretirement Benefits | Level 2 | Company Owned Life Insurance
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[10]	3,686		3,686
Fair Value of Plan Assets at Beginning of Year	[10]	3,686
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[10]	8,281		3,686
Other Postretirement Benefits | Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		0		0
Fair Value of Plan Assets at Beginning of Year		0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0		0
Other Postretirement Benefits | Level 3 | Cash
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets		0		0
Fair Value of Plan Assets at Beginning of Year		0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0		0
Other Postretirement Benefits | Level 3 | Common/Collective Trust Funds – U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 3 | Mutual Fund - U.S.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0	[9]	0	[2]
Other Postretirement Benefits | Level 3 | Common/Collective Trust Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 3 | Mutual Funds - International
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[2]	0		0
Fair Value of Plan Assets at Beginning of Year	[2]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year		0	[9]	0	[2]
Other Postretirement Benefits | Level 3 | Common/Collective Trust Fund – Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[8]	0		0
Fair Value of Plan Assets at Beginning of Year	[8]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[8]	0		0
Other Postretirement Benefits | Level 3 | Fixed Income, Mutual Funds - Bonds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	0		0
Fair Value of Plan Assets at Beginning of Year	[9]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	0		0
Other Postretirement Benefits | Level 3 | Mutual Funds - REITs
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[9]	0		0
Fair Value of Plan Assets at Beginning of Year	[9]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[9]	0		0
Other Postretirement Benefits | Level 3 | Company Owned Life Insurance
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value of Plan Assets	[10]	0		0
Fair Value of Plan Assets at Beginning of Year	[10]	0
Actual return on plan assets:
Fair Value of Plan Assets at End of Year	[10]	$ 0		$ 0
[1]	This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments.
[2]	This category represents short-term investment funds held for the purpose of funding disbursement payment arrangements. Underlying assets are valued based on quoted prices in active markets, or where quoted prices are not available, based on models using observable market information. Since not all values can be obtained from quoted prices in active markets, these funds are classified as Level 2 investments.
[3]	This category of equity investments represents a managed portfolio of common stock investments in five sectors: telecommunications, electric utilities, gas utilities, water and energy. These common stocks are actively traded on exchanges and price quotes for these shares are readily available. These common stocks are classified as Level 1 investments.
[4]	This category represents real estate common/collective trust fund investments through a commingled employee benefit trust. These commingled funds are part of a direct investment in a pool of real estate properties. These funds are valued by investment managers on a periodic basis using pricing models that use independent appraisals from sources with professional qualifications. Since these valuation inputs are not highly observable, the real estate funds are classified as Level 2 investments.
[5]	This category represents SJI’s Group Annuity contracts with a nationally recognized life insurance company. The contracts are the assets of the plan, while the underlying assets of the contracts are owned by the contract holder. Valuation is based on a formula and calculation specified within the contract. Since the valuation is based on the reporting entity’s own assumptions, these contracts are classified as Level 3 investments.
[6]	This category represents a collection of underlying funds which are all domiciled outside of the United States. All of the underlying fund managers are based in the U.S.; however, they do not necessarily trade only in the U.S. markets. The fair value of these funds is determined by the underlying fund's general partner or manager. These funds are classified as Level 3 investments.
[7]	This category represents a limited partnership which includes several investments in U.S. leveraged buyout, venture capital, and special situation funds. Fund valuations are reported on a 90 to 120 day lag and, therefore, the value reported herein represents the market value as of June or September 30, 2015 and 2014, respectively, with cash flow changes through December applied. The fund’s investments are stated at fair value, which is generally based on the valuations provided by the general partners or managers of such investments. Fund investments are illiquid and resale is restricted. These funds are classified as Level 3 investments.
[8]	This category represents common/collective trust fund investments through a commingled employee benefit trust (excluding real estate). These commingled funds are not traded publicly; however, the majority of the underlying assets held in these funds are stocks and bonds that are traded on active markets and prices for these assets are readily observable. Also included in these funds are interest rate swaps, asset backed securities, mortgage backed securities and other investments with observable market values. Holdings in these commingled funds are classified as Level 2 investments.
[9]	This category represents mutual fund investments. The mutual funds are actively traded on exchanges and price quotes for the shares are readily available. These mutual funds are classified as Level 1 investments.
[10]	This category represents Company-owned life insurance policies with a nationally known life insurance company. The value of these policies is backed by a series of common/collective trust funds held by the insurance carrier similar to category (a) above. Holdings in these insurance policies are classified as Level 2 investments.

PENSION AND OTHER POSTRETIREM60

PENSION AND OTHER POSTRETIREMENT BENEFITS - FUTURE BENEFIT PAYMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
Pension Contributions	$ 12,020,000	$ 0	$ 9,100,000
Pension Benefits
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
2,016	9,685,000
2,017	9,992,000
2,018	10,364,000
2,019	11,253,000
2,020	11,704,000
2021- 2025	68,799,000
Pension Contributions	12,000,000	0	9,100,000
Employer Contributions	14,002,000	1,499,000
Other Postretirement Benefits
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
2,016	3,673,000
2,017	3,657,000
2,018	3,634,000
2,019	3,689,000
2,020	3,798,000
2021- 2025	18,562,000
Employer Contributions	6,144,000	4,254,000
Estimated future contributions	3,600,000
Supplemental Employee Retirement Plans
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
Employer Contributions	2,000,000	$ 1,500,000	$ 1,200,000
Estimated future contributions	$ 2,200,000

PENSION AND OTHER POSTRETIREM61

PENSION AND OTHER POSTRETIREMENT BENEFITS - DEFINED CONTRIBUTION PLAN (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)$ / employees	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Cost Recognized | $	$ 1.2	$ 1.2	$ 1
Employee Qualifying For Defined Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent	6.00%
Employee Not Qualifying For Defined Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent	8.00%
Year End Contribution for Employees With Less Then Ten Years of Service	1,500
Year End Contribution for Employees With More Then Ten Years of Service	2,000
Years of Service Threshold to Determine Year End Contribution	10 years

COMMITMENTS AND CONTINGENCIES62

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended		432 Months Ended
	Dec. 31, 2015USD ($)siteunion	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)siteunion	Dec. 31, 2012USD ($)site
Loss Contingencies [Line Items]
Letter of credit provided	$ 210,000,000		$ 210,000,000
Monthly gas supply related demand charges and reservation fees	6,300,000
Estimated litigation liability	$ 800,000	$ 500,000	$ 800,000
Percentage of personnel represented in collective bargaining agreements	60.00%		60.00%
Number of unions | union	2		2
Number of sites for environmental cleanup | site	12		12
Number of sites covered by insurance | site				11
Insurance policy limit				$ 50,000,000
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of Year	$ 124,308,000	119,492,000
Accruals	18,747,000	16,453,000	$ 359,100,000
Expenditures	(19,861,000)	(11,637,000)	(236,000,000)
End of Year	123,194,000	$ 124,308,000	123,194,000
Standby Letter of Credit
Loss Contingencies [Line Items]
Letter of credit provided	25,200,000		25,200,000
Environmental Restoration Costs
Accrual for Environmental Loss Contingencies [Roll Forward]
Range of possible loss, minimum	123,200,000		123,200,000
Range of possible loss, maximum	204,700,000		204,700,000
Environmental Restoration Costs | Sites Comprising the Majority the Environmental Remediation
Accrual for Environmental Loss Contingencies [Roll Forward]
Range of possible loss, minimum	110,500,000		110,500,000
Range of possible loss, maximum	$ 190,500,000		$ 190,500,000
Number of sites affected by environmental remediation | site	6		6

FAIR VALUE OF FINANCIAL ASSET63

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Assets
Available-for-Sale Securities	[1]	$ 8,788	$ 8,894
Derivatives - Energy Related Assets	[2]	1,141	2,051
Total Assets		9,929	10,945
Liabilities
Derivatives - Energy Related Liabilities	[2]	5,840	7,603
Derivatives - Other	[3]	7,631	7,325
Total Liabilities		13,471	14,928
Level 1
Assets
Available-for-Sale Securities	[1]	1,722	5,924
Derivatives - Energy Related Assets	[2]	398	2
Total Assets		2,120	5,926
Liabilities
Derivatives - Energy Related Liabilities	[2]	5,424	7,254
Derivatives - Other	[3]	0	0
Total Liabilities		5,424	7,254
Level 2
Assets
Available-for-Sale Securities	[1]	7,066	2,970
Derivatives - Energy Related Assets	[2]	144	2,049
Total Assets		7,210	5,019
Liabilities
Derivatives - Energy Related Liabilities	[2]	0	349
Derivatives - Other	[3]	7,631	7,325
Total Liabilities		7,631	7,674
Level 3
Assets
Available-for-Sale Securities	[1]	0	0
Derivatives - Energy Related Assets	[2]	599	0
Total Assets		599	0
Liabilities
Derivatives - Energy Related Liabilities	[2]	416	0
Derivatives - Other	[3]	0	0
Total Liabilities		$ 416	$ 0
[1]	Available-for-Sale Securities include securities that are traded in active markets and securities that are not traded publicly. The securities traded in active markets are valued using the quoted principal market close prices that are provided by the trustees and are categorized in Level 1 in the fair value hierarchy. The remaining securities consist of funds that are not publicly traded. These funds, which consist of stocks and bonds that are traded individually in active markets, are valued using quoted prices for similar assets and are categorized in Level 2 in the fair value hierarchy.
[2]	Derivatives – Energy Related Assets and Liabilities are traded in both exchange-based and non-exchange-based markets. Exchange-based contracts are valued using unadjusted quoted market sources in active markets and are categorized in Level 1 in the fair value hierarchy. Certain non-exchange-based contracts are valued using indicative price quotations available through brokers or over-the-counter, on-line exchanges and are categorized in Level 2. These price quotations reflect the average of the bid-ask mid-point prices and are obtained from sources that management believes provide the most liquid market. For non-exchange-based derivatives that trade in less liquid markets with limited pricing information, model inputs generally would include both observable and unobservable inputs. In instances where observable data is unavailable, management considers the assumptions that market participants would use in valuing the asset or liability. This includes assumptions about market risks such as liquidity, volatility and contract duration. Such instruments are categorized in Level 3 as the model inputs generally are not observable. Significant Unobservable Inputs - Management uses the discounted cash flow model to value Level 3 physical and financial forwards, which calculates mark-to-market valuations based on forward market prices, original transaction prices, volumes, risk-free rate of return and credit spreads. Inputs to the valuation model are reviewed and revised as needed, based on historical information, updated market data, market liquidity and relationships, and changes in third party pricing sources. The validity of the mark-to-market valuations and changes in mark-to-market valuations from period to period are examined and qualified against historical expectations by the risk management function. If any discrepancies are identified during this process, the mark-to-market valuations or the market pricing information is evaluated further and adjusted, if necessary.Level 3 valuation methods for natural gas derivative contracts include utilizing another location in close proximity adjusted for certain pipeline charges to derive a basis value. The significant unobservable inputs used in the fair value measurement of certain natural gas contracts consist of forward prices developed based on industry-standard methodologies. Significant increases (decreases) in these forward prices for purchases of natural gas would result in a directionally similar impact to the fair value measurement and for sales of natural gas would result in a directionally opposite impact to the fair value measurement.
[3]	Derivatives – Other, include interest rate swaps that are valued using quoted prices on commonly quoted intervals, which are interpolated for periods different than the quoted intervals, as inputs to a market valuation model. Market inputs can generally be verified and model selection does not involve significant management judgment.

FAIR VALUE OF FINANCIAL ASSET64

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES - QUANTITATIVE INFORMATION ON LEVEL 3 MEASUREMENTS (Details) - Level 3 - Forward Contract - Natural Gas $ in Thousands	Dec. 31, 2015USD ($)$ / decatherm
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset | $	$ 599
Derivative Liability | $	$ 416
Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Forward price (in USD per dt)	1.18
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Forward price (in USD per dt)	5.21
Weighted Average
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Forward price (in USD per dt)	2.90

FAIR VALUE OF FINANCIAL ASSET65

FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES - FAIR VALUE MEASUREMENTS OF DERIVATES (Details) - Level 3 $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Balance at January 1, 2015	$ 0
Other Changes in Fair Value from Continuing and New contracts, Net	183
Settlements	0
Balance at December 31, 2015	$ 183

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details)	1 Months Ended	12 Months Ended
	Sep. 30, 2005USD ($)	Dec. 31, 2015USD ($)MMcfe	Dec. 31, 2014USD ($)
Derivative [Line Items]
Unrealized gain (losses) included in its BGSS related to open financial contracts		$ 4,700,000	$ 5,600,000
Initial cost of Treasury Locks	$ 1,400,000
Amortization period of Treasury Locks	30 years
Unamortized balance of Treasury Locks		900,000	$ 1,000,000
South Jersey Gas Company | Interest Rate Swap, $12,500,000 Contract 1
Derivative [Line Items]
Notional Amount		$ 12,500,000,000
Fixed Interest Rate		3.43%
South Jersey Gas Company | Interest Rate Swap, $12,500,000 Contract 2
Derivative [Line Items]
Notional Amount		$ 12,500,000,000
Fixed Interest Rate		3.43%
Basis and Index Related Purchase and Sales Contracts
Derivative [Line Items]
Notional amount, energy | MMcfe		1,400
Derivative Transaction Type, Purchase
Derivative [Line Items]
Notional amount, energy | MMcfe		8,600
Derivative Transaction Type, Sale
Derivative [Line Items]
Notional amount, energy | MMcfe		300

DERIVATIVE INSTRUMENTS - FAIR V

DERIVATIVE INSTRUMENTS - FAIR VALUE OF ALL DERIVATIVE INSTRUMENTS (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Fair value Derivative Assets	$ 1,141	$ 2,051
Fair value Derivative Liabilities	13,471	14,928
Derivatives - Energy Related | Derivatives – Energy Related – Current
Derivatives, Fair Value [Line Items]
Fair value Derivative Assets	1,077	2,051
Fair value Derivative Liabilities	5,489	6,305
Derivatives - Energy Related | Derivatives – Energy Related – Non-Current
Derivatives, Fair Value [Line Items]
Fair value Derivative Assets	64	0
Fair value Derivative Liabilities	351	1,298
Interest Rate Contract | Derivatives – Other
Derivatives, Fair Value [Line Items]
Fair value Derivative Assets	0	0
Fair value Derivative Liabilities	$ 7,631	$ 7,325

DERIVATIVE INSTRUMENTS - OFFSET

DERIVATIVE INSTRUMENTS - OFFSETTING ARRANGEMENTS (Details) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Derivatives - Energy Related
Offsetting Derivative Assets [Abstract]
Gross amounts of recognized assets		$ 1,141	$ 2,051
Gross amount offset in the balance sheet		0	0
Net amounts of assets/liabilities in balance sheet		1,141	2,051
Gross amounts not offset in the balance sheet, Financial Instruments	[1]	(399)	(2)
Gross amounts not offset in the balance sheet, Cash Collateral Posted		0	0
Net amount		742	2,049
Offsetting Derivative Liabilities [Abstract]
Gross amounts of recognized liabilities		(5,840)	(7,603)
Gross amount offset in the balance sheet		0	0
Net amounts of assets/liabilities in balance sheet		(5,840)	(7,603)
Gross amounts not offset in the balance sheet, Financial Instruments	[2]	399	2
Gross amounts not offset in the balance sheet, Cash Collateral Posted		5,025	7,253
Net amount		(416)	(348)
Derivatives - Other
Offsetting Derivative Liabilities [Abstract]
Gross amounts of recognized liabilities		(7,631)	(7,325)
Gross amount offset in the balance sheet		0	0
Net amounts of assets/liabilities in balance sheet		(7,631)	(7,325)
Gross amounts not offset in the balance sheet, Financial Instruments		0	0
Gross amounts not offset in the balance sheet, Cash Collateral Posted		0	0
Net amount		$ (7,631)	$ (7,325)
[1]	The balances at December 31, 2015 and December 31, 2014 were related to derivative liabilities which can be net settled against derivative assets.
[2]	The balances at December 31, 2015 and December 31, 2014 were related to derivative assets which can be net settled against derivative liabilities.

DERIVATIVE INSTRUMENTS - DERIVA

DERIVATIVE INSTRUMENTS - DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Losses reclassified from accumulated OCI into income	[1]	$ (46)	$ (46)	$ (46)
Realized gains losses, derivative instruments on energy-related contracts		$ (9,100)	$ 1,700	$ (400)
[1]	Included in Interest Charges

ACCUMULATED OTHER COMPREHENSI70

ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	[1]	$ (14,479)		$ (10,869)
Other comprehensive income before reclassifications		(186)		(4,269)
Amounts reclassified from AOCL	[2]	1,803		659
Other Comprehensive Income (Loss) - Net of Tax	[3],[4]	1,617		(3,610)		$ 2,416
Ending balance	[1]	$ (12,862)		$ (14,479)		$ (10,869)
Combined statutory tax rate		40.00%		40.00%		41.00%
Postretirement Liability Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	[4]	$ (13,837)	[1]	$ (10,672)	[1]	$ (12,958)
Other comprehensive income before reclassifications		(110)		(4,345)
Amounts reclassified from AOCL	[2]	1,727		1,180
Other Comprehensive Income (Loss) - Net of Tax	[4]	1,617		(3,165)		2,286
Ending balance	[1],[4]	(12,220)		(13,837)		(10,672)
Unrealized Gain (Loss) on Derivatives-Other
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	[4]	(567)	[1]	(594)	[1]	(621)
Other comprehensive income before reclassifications		0		0
Amounts reclassified from AOCL	[2]	23		27
Other Comprehensive Income (Loss) - Net of Tax	[4]	23		27		27
Ending balance	[1],[4]	(544)		(567)		(594)
Unrealized Gain (Loss) on Available-for-Sale Securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	[4]	(75)	[1]	397	[1]	294
Other comprehensive income before reclassifications		(76)		76
Amounts reclassified from AOCL	[2]	53		(548)
Other Comprehensive Income (Loss) - Net of Tax	[4]	(23)		(472)		103
Ending balance	[1],[4]	$ (98)		$ (75)		$ 397
[1]	Determined using a combined statutory tax rate of 40% in 2015 and 2014.
[2]	See table below.
[3]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.
[4]	Determined using a combined statutory tax rate of 40% in each of 2015 and 2014 and 41% in 2013.

ACCUMULATED OTHER COMPREHENSI71

ACCUMULATED OTHER COMPREHENSIVE LOSS (AOCL) - Additional Details (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest Charges									$ (19,906)	$ (17,872)	$ (12,550)
Other Income & Expense									3,844	5,560	3,797
Operating Expenses: Operations									(107,836)	(102,428)	(85,805)
Income Taxes	$ (10,352)	$ 2,871	$ (3,292)	$ (26,172)	$ (9,455)	$ (534)	$ (2,379)	$ (22,527)	(36,945)	(34,895)	(34,833)
Net Income	$ 22,194	$ (3,429)	$ 5,226	$ 42,587	$ 24,041	$ 974	$ 3,811	$ 37,657	$ 66,578	$ 66,483	$ 62,236
Combined statutory rate									40.00%	40.00%	41.00%
Amounts Reclassified from AOCL
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Net Income									$ 1,803	$ 659
Amounts Reclassified from AOCL | Unrealized Loss on Derivatives-Other - Interest Rate Contracts designated as cash flow hedges
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest Charges									46	46
Income Taxes									(23)	(19)
Net Income									23	27
Amounts Reclassified from AOCL | Unrealized Gain (Loss) on Available-for-Sale Securities
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Other Income & Expense									90	(918)
Income Taxes									(37)	370
Net Income									53	(548)
Amounts Reclassified from AOCL | Actuarial Loss on Postretirement Benefits
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Operating Expenses: Operations									2,891	1,975
Income Taxes									(1,164)	(795)
Net Income									$ 1,727	$ 1,180

QUARTERLY RESULTS OF OPERATIO72

QUARTERLY RESULTS OF OPERATIONS - UNAUDITED (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Operating Revenues	$ 132,186	$ 58,634	$ 75,812	$ 267,658	$ 161,219	$ 60,952	$ 69,159	$ 210,545	$ 534,290	$ 501,875	$ 446,480
Expenses:
Cost of Sales (excluding depreciation)	50,835	22,934	25,419	146,102	79,644	23,400	24,879	103,293	245,290	231,216	200,081
Operations and Maintenance Including Fixed Charges	48,258	42,204	42,691	52,137	47,943	37,432	38,737	46,969
Income Taxes	10,352	(2,871)	3,292	26,172	9,455	534	2,379	22,527	36,945	34,895	34,833
Energy and Other Taxes	951	806	854	1,420	947	798	830	1,185	4,031	3,760	7,862
Total Expenses	110,396	63,073	72,256	225,831	137,989	62,164	66,825	173,974
Other Income and Expense	404	1,010	1,670	760	811	2,186	1,477	1,086
Net Income	$ 22,194	$ (3,429)	$ 5,226	$ 42,587	$ 24,041	$ 974	$ 3,811	$ 37,657	$ 66,578	$ 66,483	$ 62,236

SCHEDULE II - VALUATION AND Q73

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for Doubtful Accounts - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance		$ 6,601	$ 4,553	$ 3,985
Charged to Costs and Expenses		14,689	9,417	4,232
Charged to Other Accounts	[1]	(235)	(102)	(41)
Deductions	[2]	11,277	7,267	3,623
Balance		$ 9,778	$ 6,601	$ 4,553
[1]	Recoveries of accounts previously written off and minor adjustments.
[2]	Uncollectible accounts written off.