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Regulatory matters (Tables) | 6 Months Ended
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Jun. 30, 2020
Regulated Operations [Abstract] |
Regulatory Assets and Liabilities | At any given time, the Company can have several regulatory proceedings underway. The financial effects of these proceedings are reflected in the 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 proceeding were recently completed:
Utility | State | Regulatory proceeding type | Annual revenue increase | Effective date
Energy North Gas System | New Hampshire | Cast Iron/Bare Steel Replacement Program Results | $1,613 | July 1, 2020
Granite State Electric System | New Hampshire | General Rate Review | $5,474 | July 1, 2020. The regulator also approved a one-time recoupment of $1,836 for the difference between the final rates and temporary rate increase of $2,093 granted on July 1, 2019.
Peach State Gas System | Georgia | General Rate Review | $1,566 | August 1, 2020
Subsequent to quarter end, the Public Service Commission of the State of Missouri issued an Order in regards to the general rate review of Empire Electric (Missouri System) resulting in an estimated annual increase in revenue of $992, subject to final regulatory approval.
5. | Regulatory matters (continued)
Regulatory assets and liabilities consist of the following:
| June 30, 2020 |  | December 31, 2019
Regulatory assets |  |  |
Retired generating plant (a) | $ | 196,476 |  |  | $ | — |
Environmental remediation | 88,914 |  |  | 82,300 |
Pension and post-employment benefits | 136,901 |  |  | 143,292 |
Income taxes | 73,662 |  |  | 71,506 |
Debt premium | 38,462 |  |  | 42,150 |
Fuel and commodity cost adjustments | 7,736 |  |  | 23,433 |
Rate adjustment mechanism | 77,173 |  |  | 69,121 |
Clean energy and other customer programs | 26,510 |  |  | 26,369 |
Deferred capitalized costs | 37,920 |  |  | 38,833 |
Asset retirement obligation | 25,631 |  |  | 23,841 |
Long-term maintenance contract | 14,913 |  |  | 13,264 |
Rate review costs | 7,000 |  |  | 6,695 |
Other | 22,343 |  |  | 19,083 |
Total regulatory assets | $ | 753,641 |  |  | $ | 559,887 |
Less: current regulatory assets | (43,558 | ) |  | (50,213 | )
Non-current regulatory assets | $ | 710,083 |  |  | $ | 509,674 |
Regulatory liabilities |  |  |
Income taxes | $ | 331,991 |  |  | $ | 321,960 |
Cost of removal | 195,277 |  |  | 196,423 |
Rate base offset | 7,342 |  |  | 8,719 |
Fuel and commodity costs adjustments | 19,090 |  |  | 16,645 |
Rate adjustment mechanism | 4,514 |  |  | 10,446 |
Deferred capitalized costs - fuel related | 7,017 |  |  | 7,097 |
Pension and post-employment benefits | 24,460 |  |  | 22,256 |
Other (a) | 19,135 |  |  | 14,516 |
Total regulatory liabilities | $ | 608,826 |  |  | $ | 598,062 |
Less: current regulatory liabilities | (31,720 | ) |  | (41,683 | )
Non-current regulatory liabilities | $ | 577,106 |  |  | $ | 556,379 |
(a) | Retired generating plant
On March 1, 2020, the Company's 200 MW coal generation facility located in Asbury, Missouri, ceased operations. The Company transferred the remaining net book value of Asbury’s plant retired from plant in-service to a regulatory asset. The ultimate valuation of the regulatory asset will be determined in future commission orders. The Company is also assessing the decommissioning requirements associated with the retirement of the facility. Per commission orders in three of its jurisdictions, the Company is required to track the impact of Asbury's retirement on rates for consideration in the next rate case. The Company expects to defer such amounts collected from customers until new rates become effective. The accrual for this estimated amount includes revenues collected related to Asbury that will be subject to a future rate review proceeding and possible refund to customers. The ultimate resolution of this matter is uncerta

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