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REGULATORY ASSETS AND LIABILITIES (Tables) | 6 Months Ended
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Jun. 30, 2026
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:
|  | 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) |  |

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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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