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Regulatory matters | 6 Months Ended
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Jun. 30, 2019
Regulated Operations [Abstract] |
Regulatory matters | Regulatory matters The Company’s regulated utility operating companies are subject to regulation by the public utility commissions of the states in which they operate. The respective public utility commissions have jurisdiction with respect to rate, service, accounting policies, issuance of securities, acquisitions and other matters. These utilities operate under cost-of-service regulation as administered by these state authorities. The Company’s regulated utility operating companies are accounted for under the principles of ASC Topic 980, Regulated Operations (“ASC 980”). Under ASC 980, regulatory assets and liabilities that would not be recorded under U.S. GAAP for non-regulated entities are recorded to the extent that they represent probable future revenue or expenses associated with certain charges or credits that will be recovered from or refunded to customers through the rate setting process. At any given time, the Company can have several regulatory proceedings underway. The financial effects of these proceedings are reflected in the unaudited interim consolidated financial statements based on regulatory approval obtained to the extent that there is a financial impact during the applicable reporting period. The following regulatory proceedings were recently completed:
Utility | State | Regulatory proceeding type | Annual revenue increase | Effective date
Peach State Gas System | Georgia | GRAM | $2,367 | February 1, 2019
Woodmark/Tall Timbers | Texas | GRC | $484 | August 1, 2019
5. | Regulatory matters (continued)
Regulatory assets and liabilities consist of the following:
| June 30, 2019 |  | December 31, 2018
Regulatory assets |  |  |
Environmental remediation | $ | 83,903 |  |  | $ | 82,295 |
Pension and post-employment benefits | 125,412 |  |  | 125,959 |
Debt premium | 45,499 |  |  | 48,847 |
Fuel and commodity costs adjustments | 21,283 |  |  | 26,310 |
Rate adjustment mechanism | 33,516 |  |  | 37,202 |
Clean energy and other customer programs | 24,330 |  |  | 22,269 |
Deferred construction costs | 13,807 |  |  | 13,986 |
Asset retirement | 22,529 |  |  | 21,048 |
Income taxes | 34,971 |  |  | 34,822 |
Rate review costs | 8,040 |  |  | 7,990 |
Other | 33,433 |  |  | 29,746 |
Total regulatory assets | $ | 446,723 |  |  | $ | 450,474 |
Less: current regulatory assets | (42,398 | ) |  | (59,037 | )
Non-current regulatory assets | $ | 404,325 |  |  | $ | 391,437 |
Regulatory liabilities |  |  |
Income taxes | $ | 322,290 |  |  | $ | 323,384 |
Cost of removal | 196,469 |  |  | 193,564 |
Rate base offset | 9,778 |  |  | 10,900 |
Fuel and commodity costs adjustments | 19,715 |  |  | 22,552 |
Deferred compensation received in relation to lost production | 4,788 |  |  | 6,003 |
Deferred construction costs - fuel related | 7,178 |  |  | 7,258 |
Pension and post-employment benefits | 6,519 |  |  | 2,170 |
Other | 15,160 |  |  | 12,761 |
Total regulatory liabilities | $ | 581,897 |  |  | $ | 578,592 |
Less: current regulatory liabilities | (38,880 | ) |  | (39,005 | )
Non-current regulatory liabilities | $ | 543,017 |  |  | $ | 539,587 |

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