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Regulatory Matters (Details) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021
--- | --- | ---
Regulatory assets |  |
Regulatory assets | $ 706,206 | $ 796,599
Less current regulatory assets | (290,087) | (270,290)
Regulatory assets, non-current | 416,119 | 526,309
Regulatory liabilities |  |
Regulatory liabilities | 494,760 | 502,951
Less current regulatory liabilities | (24,797) | (17,574)
Regulatory liabilities, non-current | 469,963 | 485,377
Deferred energy and gas costs |  |
Regulatory liabilities |  |
Regulatory liabilities | 6,283 | 6,113
Employee benefit plans and related deferred taxes |  |
Regulatory liabilities |  |
Regulatory liabilities | 31,168 | 32,241
Cost of removal |  |
Regulatory liabilities |  |
Regulatory liabilities | 174,312 | 179,976
Excess deferred income taxes |  |
Regulatory liabilities |  |
Regulatory liabilities | 257,282 | 264,042
Other regulatory liabilities |  |
Regulatory liabilities |  |
Regulatory liabilities | 25,715 | 20,579
Winter Storm Uri Incremental Costs in a Separately Tracked Mechanism |  |
Regulatory assets |  |
Regulatory assets | 392,994 | 509,025
Deferred energy and gas costs |  |
Regulatory assets |  |
Regulatory assets | 74,998 | 59,973
Deferred gas cost adjustments |  |
Regulatory assets |  |
Regulatory assets | 18,764 | 9,488
Gas price derivatives |  |
Regulatory assets |  |
Regulatory assets | 10,776 | 2,584
Deferred taxes on AFUDC |  |
Regulatory assets |  |
Regulatory assets | 7,407 | 7,457
Employee benefit plans and related deferred taxes |  |
Regulatory assets |  |
Regulatory assets | 86,335 | 88,923
Environmental |  |
Regulatory assets |  |
Regulatory assets | 1,346 | 1,385
Loss on reacquired debt |  |
Regulatory assets |  |
Regulatory assets | 19,663 | 21,011
Deferred taxes on flow through accounting |  |
Regulatory assets |  |
Regulatory assets | 66,039 | 63,243
Decommissioning costs |  |
Regulatory assets |  |
Regulatory assets | 4,094 | 5,961
Other regulatory assets |  |
Regulatory assets |  |
Regulatory assets | $ 23,790 | $ 27,549

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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 https://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + Details
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