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REGULATORY ASSETS AND LIABILITIES (Notes) | 6 Months Ended
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Jun. 30, 2026
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items] |
Schedule of Regulatory Assets and Liabilities | REGULATORY ASSETS AND LIABILITIES The tables below present a summary of regulatory assets and liabilities, net of amortization, for the periods indicated:
|  | June 30, 2026 |
|  | Current |  | Noncurrent |  | Total |
|  | (Thousands of dollars) |
Under-recovered purchased-gas costs |  | $ | 19,830 |  |  | $ | — |  |  | $ | 19,830 |  |
Pension and postemployment benefit costs, net |  | 10,187 |  |  | 216,408 |  |  | 226,595 |  |
Reacquired debt costs |  | 723 |  |  | 904 |  |  | 1,627 |  |
MGP remediation costs |  | 1,000 |  |  | 29,342 |  |  | 30,342 |  |
WNA |  | 32,835 |  |  | — |  |  | 32,835 |  |
Customer credit deferrals |  | 12,385 |  |  | 1,075 |  |  | 13,460 |  |
Other, net |  | 6,407 |  |  | 2,975 |  |  | 9,382 |  |
Total regulatory assets |  | 83,367 |  |  | 250,704 |  |  | 334,071 |  |
Income tax rate changes |  | — |  |  | (428,331) |  |  | (428,331) |  |
Over-recovered purchased-gas costs |  | (22,384) |  |  | — |  |  | (22,384) |  |
Ad-valorem tax |  | (2,060) |  |  | — |  |  | (2,060) |  |
Other |  | (258) |  |  | (4,804) |  |  | (5,062) |  |
Total regulatory liabilities |  | (24,702) |  |  | (433,135) |  |  | (457,837) |  |
Net regulatory assets and liabilities |  | $ | 58,665 |  |  | $ | (182,431) |  |  | $ | (123,766) |  |
|  | December 31, 2025 |
|  | Current |  | Noncurrent |  | Total |
|  | (Thousands of dollars) |
Under-recovered purchased-gas costs |  | $ | 10,692 |  |  | $ | — |  |  | $ | 10,692 |  |
Pension and postemployment benefit costs, net |  | 10,929 |  |  | 221,809 |  |  | 232,738 |  |
Reacquired debt costs |  | 723 |  |  | 1,266 |  |  | 1,989 |  |
MGP remediation costs |  | 1,000 |  |  | 29,105 |  |  | 30,105 |  |
WNA |  | 19,175 |  |  | — |  |  | 19,175 |  |
Customer credit deferrals |  | 2,953 |  |  | 1,091 |  |  | 4,044 |  |
Other, net |  | 4,032 |  |  | 2,954 |  |  | 6,986 |  |
Total regulatory assets |  | 49,504 |  |  | 256,225 |  |  | 305,729 |  |
Income tax rate changes |  | — |  |  | (444,986) |  |  | (444,986) |  |
Over-recovered purchased-gas costs |  | (56,876) |  |  | — |  |  | (56,876) |  |
Ad-valorem tax |  | (165) |  |  | — |  |  | (165) |  |
Other |  | (236) |  |  | (6,634) |  |  | (6,870) |  |
Total regulatory liabilities |  | (57,277) |  |  | (451,620) |  |  | (508,897) |  |
Net regulatory assets and liabilities |  | $ | (7,773) |  |  | $ | (195,395) |  |  | $ | (203,168) |  |
Regulatory assets in our consolidated balance sheets, as authorized by various regulatory authorities, are probable of recovery. Base rates and certain riders are designed to provide a recovery of costs during the period such rates are in effect, but do not generally provide for a return on investment for amounts we have deferred as regulatory assets. All of our regulatory assets are subject to review by the respective regulatory authorities during future regulatory proceedings. Other regulatory assets and liabilities - Purchased-gas costs represent the natural gas costs that have been over- or under-recovered from customers through the purchased-gas cost adjustment mechanisms, and includes natural gas utilized in our operations and premiums paid and any cash settlements received from our purchased natural gas call options or swap agreements. The OCC, KCC, and regulatory authorities in Texas have approved the recovery of pension costs and other postemployment benefits costs through rates for Oklahoma Natural Gas, Kansas Gas Service, and Texas Gas Service, respectively. The costs recovered through rates are based on the net periodic benefit cost for defined benefit pension and other postemployment costs. Differences, if any, between the net periodic benefit cost (credit), net of deferrals, and the amount recovered through rates are reflected in earnings. We historically have recovered defined benefit pension and other postemployment benefit costs through rates. We believe it is probable that regulators will continue to include the net periodic pension and other postemployment benefit costs in our cost of service. We amortize reacquired debt costs in accordance with the accounting guidelines prescribed by the OCC and the KCC. See Note 12 for additional information regarding our regulatory assets for MGP remediation costs. Ad-valorem tax represents the difference in Kansas Gas Service’s taxes incurred each year above or below the amount approved in base rates. This difference is deferred as a regulatory asset or liability for a 12-month period. Kansas Gas Service then applies an adjustment to customers’ bills to refund the over-collected revenue or bill the under-collected revenue over the subsequent 12 months. Weather normalization represents revenue over- or under-recovered through the WNA rider in Kansas. This amount is deferred as a regulatory asset or liability for a 12-month period. Kansas Gas Service then applies an adjustment to customers’ bills for 12 months to refund the over-collected revenue or bill the under-collected revenue. The customer credit deferrals and the noncurrent regulatory liability for income tax rate changes represent deferral of the effects of enacted federal and state income tax rate changes on our ADIT and the effects of these changes on our rates. The amortization of regulatory assets and liabilities resulted in recovery (return) through rates of approximately $(0.9) million and $1.4 million for the three months ended June 30, 2026 and 2025, respectively, and approximately $(0.9) million and $7.4 million for the six months ended June 30, 2026 and 2025, respectively.

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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 The entire disclosure for detailed information about regulatory assets and liabilities, including current and noncurrent assets created when regulatory agencies permit the deferral of costs to the balance sheet that would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues, as well as current and noncurrent liabilities created when regulatory agencies permit. + References No definition available. + Details
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