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Regulatory Matters: Regulatory Matters (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Regulatory assets | $ 504,859 | $ 652,981
Regulatory assets, current | (191,746) | (260,312)
Regulatory assets, non-current | 313,113 | 392,669
Regulatory liabilities | 562,957 | 518,573
Regulatory liabilities, current | (93,988) | (46,013)
Regulatory liabilities, non-current | 468,969 | 472,560
Deferred energy and gas costs |  |
Regulatory liabilities | 91,273 | 41,722
Employee benefit plan costs and related deferred taxes |  |
Regulatory liabilities | 33,006 | 34,258
Cost of removal |  |
Regulatory liabilities | 179,208 | 175,614
Excess deferred income taxes |  |
Regulatory liabilities | 250,390 | 254,833
Other regulatory liabilities |  |
Regulatory liabilities | 9,080 | 12,146
Storm Costs |  |
Regulatory assets | 225,052 | 347,980
Deferred energy and gas costs |  |
Regulatory assets | 59,129 | 72,580
Deferred gas cost adjustments |  |
Regulatory assets | 8,048 | 12,147
Gas price derivatives |  |
Regulatory assets | 3,849 | 8,793
Deferred taxes on AFUDC |  |
Regulatory assets | 7,180 | 7,333
Employee benefit plans and related deferred taxes |  |
Regulatory assets | 87,423 | 89,259
Environmental |  |
Regulatory assets | 2,868 | 1,343
Loss on reacquired debt |  |
Regulatory assets | 17,865 | 19,213
Deferred taxes on flow through accounting |  |
Regulatory assets | 69,259 | 69,529
Decommissioning costs |  |
Regulatory assets | 2,407 | 3,472
Other regulatory assets |  |
Regulatory assets | $ 21,779 | $ 21,332

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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 -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 + Details
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