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REGULATORY ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2023
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items] |
SCHEDULE OF REGULATED ASSETS AND LIABILITIES | The tables below present a summary of regulatory assets and liabilities, net of amortization, for the periods indicated:
|  |  |  | December 31, 2023
|  | Remaining Recovery Period |  | Current |  | Noncurrent |  | Total
|  |  |  | (Thousands of dollars)
Winter weather event costs |  | (a) |  | $ | 22,633 |  |  | $ | 21,495 |  |  | $ | 44,128 |
Under-recovered purchased-gas costs |  | 1 year |  | 10,391 |  |  | — |  |  | 10,391 |
Pension and postemployment benefit costs |  | See Note 11 |  | 6,379 |  |  | 228,092 |  |  | 234,471 |
Reacquired debt costs |  | 6 years |  | 723 |  |  | 2,712 |  |  | 3,435 |
MGP remediation costs |  | 15 years |  | 98 |  |  | 31,893 |  |  | 31,991 |
Ad-valorem tax |  | 1 year |  | 14,533 |  |  | — |  |  | 14,533 |
WNA |  | 1 year |  | 11,404 |  |  | — |  |  | 11,404 |
Customer credit deferrals |  | 1 year |  | 6,184 |  |  | — |  |  | 6,184 |
Other |  | 1 to 18 years |  | 2,963 |  |  | 3,714 |  |  | 6,677 |
Total regulatory assets, net of amortization |  |  |  | 75,308 |  |  | 287,906 |  |  | 363,214 |
Income tax rate changes |  | (a) |  | — |  |  | (500,478) |  |  | (500,478) |
Over-recovered purchased-gas costs |  | 1 year |  | (66,901) |  |  | — |  |  | (66,901) |
Total regulatory liabilities |  |  |  | (66,901) |  |  | (500,478) |  |  | (567,379) |
Net regulatory assets and liabilities |  |  |  | $ | 8,407 |  |  | $ | (212,572) |  |  | $ | (204,165) |
(a) Recovery period varies by jurisdiction. See discussion below for additional information regarding our regulatory assets related to winter weather event costs and regulatory liabilities related to federal income tax rate changes.
|  |  |  | December 31, 2022
|  | Remaining Recovery Period |  | Current |  | Noncurrent |  | Total
|  |  |  | (Thousands of dollars)
Winter weather event costs |  | (a) |  | $ | 221,926 |  |  | $ | 36,291 |  |  | $ | 258,217 |
Under-recovered purchased-gas costs |  | 1 year |  | 19,755 |  |  | — |  |  | 19,755 |
Pension and postemployment benefit costs |  | See Note 11 |  | — |  |  | 258,257 |  |  | 258,257 |
Reacquired debt costs |  | 6 years |  | 812 |  |  | 3,347 |  |  | 4,159 |
MGP remediation costs |  | 15 years |  | 98 |  |  | 29,743 |  |  | 29,841 |
Ad-valorem tax |  | 1 year |  | 13,359 |  |  | — |  |  | 13,359 |
WNA |  | 1 year |  | 8,474 |  |  | — |  |  | 8,474 |
Customer credit deferrals |  | 1 year |  | 9,504 |  |  | — |  |  | 9,504 |
Other |  | 1 to 18 years |  | 1,644 |  |  | 3,193 |  |  | 4,837 |
Total regulatory assets, net of amortization |  |  |  | 275,572 |  |  | 330,831 |  |  | 606,403 |
Pension and other postemployment benefit costs |  | See Note 11 |  | (8,228) |  |  | — |  |  | (8,228) |
Income tax rate changes |  | (a) |  | — |  |  | (529,441) |  |  | (529,441) |
Over-recovered purchased-gas costs |  | 1 year |  | (39,639) |  |  | — |  |  | (39,639) |
Total regulatory liabilities |  |  |  | (47,867) |  |  | (529,441) |  |  | (577,308) |
Net regulatory assets and liabilities |  |  |  | $ | 227,705 |  |  | $ | (198,610) |  |  | $ | 29,095 |
(a) Recovery period varies by jurisdiction. See discussion below for additional information regarding our regulatory assets related to winter weather event costs and regulatory liabilities related to federal income tax rate changes.

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- Definition [Line Items] for Tabular disclosure of assets and liabilities that result from rate actions of a regulator. Regulatory assets are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References No definition available. + Details
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- Definition [Table Text Block] for Tabular disclosure of assets and liabilities that result from rate actions of a regulator. Regulatory assets are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References No definition available. + Details
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