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Regulatory Matters (Details) - USD ($) $ in Thousands | Sep. 30, 2020 | Dec. 31, 2019
--- | --- | ---
Regulatory assets |  |
Regulatory assets | $ 271,236 | $ 271,344
Less current regulatory assets | (49,493) | (43,282)
Regulatory assets, non-current | 221,743 | 228,062
Regulatory liabilities |  |
Regulatory liabilities | 527,599 | 536,652
Less current regulatory liabilities | (22,282) | (33,507)
Regulatory liabilities, non-current | 505,317 | 503,145
Deferred energy and gas costs |  |
Regulatory liabilities |  |
Regulatory liabilities | 14,443 | 17,278
Employee benefit plans |  |
Regulatory liabilities |  |
Regulatory liabilities | 40,719 | 43,349
Cost of removal |  |
Regulatory liabilities |  |
Regulatory liabilities | 169,426 | 166,727
Excess deferred income taxes |  |
Regulatory liabilities |  |
Regulatory liabilities | 286,055 | 285,438
Other regulatory liabilities |  |
Regulatory liabilities |  |
Regulatory liabilities | 16,956 | 23,860
Deferred energy and gas costs |  |
Regulatory assets |  |
Regulatory assets | 35,878 | 34,088
Deferred gas cost adjustments |  |
Regulatory assets |  |
Regulatory assets | 3,670 | 1,540
Gas price derivatives |  |
Regulatory assets |  |
Regulatory assets | 499 | 3,328
Deferred taxes on AFUDC |  |
Regulatory assets |  |
Regulatory assets | 7,683 | 7,790
Employee benefit plans |  |
Regulatory assets |  |
Regulatory assets | 114,971 | 115,900
Environmental |  |
Regulatory assets |  |
Regulatory assets | 1,417 | 1,454
Loss on reacquired debt |  |
Regulatory assets |  |
Regulatory assets | 23,342 | 24,777
Renewable energy standard adjustment |  |
Regulatory assets |  |
Regulatory assets | 0 | 1,622
Deferred taxes on flow through accounting |  |
Regulatory assets |  |
Regulatory assets | 44,528 | 41,220
Decommissioning costs |  |
Regulatory assets |  |
Regulatory assets | 9,421 | 10,670
Gas supply contract termination |  |
Regulatory assets |  |
Regulatory assets | 4,027 | 8,485
Other regulatory assets |  |
Regulatory assets |  |
Regulatory assets | $ 25,800 | $ 20,470

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- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + Details
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