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Regulatory assets and liabilities (Tables) | 6 Months Ended
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Jun. 30, 2019
Regulatory Assets and Liabilities Disclosure [Abstract] |
Regulatory Assets | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery Period | * | June 30, 2019 |  | December 31, 2018 |
|  |  | (In thousands)
Regulatory assets: |  |  |  |
Pension and postretirement benefits (a) | (e) |  | $ | 165,861 |  | $ | 165,898 |
Natural gas costs recoverable through rate adjustments (a) (b) | Up to 3 years |  | 94,543 |  | 42,652 |
Asset retirement obligations (a) | Over plant lives |  | 64,215 |  | 60,097 |
Cost recovery mechanisms (a) (b) | Up to 4 years |  | 18,488 |  | 17,948 |
Manufactured gas plant site remediation (a) | - |  | 15,619 |  | 17,068 |
Taxes recoverable from customers (a) | Over plant lives |  | 11,755 |  | 11,946 |
Plants to be retired (a) | - |  | 16,933 |  | — |
Conservation programs (b) | Up to 1 year |  | 7,627 |  | 7,494 |
Long-term debt refinancing costs (a) | Up to 19 years |  | 4,592 |  | 4,898 |
Costs related to identifying generation development (a) | Up to 8 years |  | 2,280 |  | 2,508 |
Other (a) (b) | Up to 20 years |  | 5,761 |  | 9,608 |
Total regulatory assets |  |  | $ | 407,674 |  | $ | 340,117 |
Regulatory liabilities: |  |  |  |
Taxes refundable to customers (c) (d) |  |  | $ | 264,025 |  | $ | 277,833 |
Plant removal and decommissioning costs (c) (d) |  |  | 175,003 |  | 173,143 |
Natural gas costs refundable through rate adjustments (d) |  |  | 25,737 |  | 29,995 |
Pension and postretirement benefits (c) |  |  | 12,967 |  | 15,264 |
Other (c) (d) |  |  | 27,955 |  | 25,197 |
Total regulatory liabilities |  |  | $ | 505,687 |  | $ | 521,432 |
Net regulatory position |  |  | $ | (98,013 | ) | $ | (181,315 | )
* | Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
(a) | Included in deferred charges and other assets - other on the Consolidated Balance Sheets.
(b) | Included in prepayments and other current assets on the Consolidated Balance Sheets.
(c) | Included in deferred credits and other liabilities - other on the Consolidated Balance Sheets.
(d) | Included in other accrued liabilities on the Consolidated Balance Sheets.
(e) | Recovered as expense is incurred or cash contributions are made.
Regulatory Liabilities | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery Period | * | June 30, 2019 |  | December 31, 2018 |
|  |  | (In thousands)
Regulatory assets: |  |  |  |
Pension and postretirement benefits (a) | (e) |  | $ | 165,861 |  | $ | 165,898 |
Natural gas costs recoverable through rate adjustments (a) (b) | Up to 3 years |  | 94,543 |  | 42,652 |
Asset retirement obligations (a) | Over plant lives |  | 64,215 |  | 60,097 |
Cost recovery mechanisms (a) (b) | Up to 4 years |  | 18,488 |  | 17,948 |
Manufactured gas plant site remediation (a) | - |  | 15,619 |  | 17,068 |
Taxes recoverable from customers (a) | Over plant lives |  | 11,755 |  | 11,946 |
Plants to be retired (a) | - |  | 16,933 |  | — |
Conservation programs (b) | Up to 1 year |  | 7,627 |  | 7,494 |
Long-term debt refinancing costs (a) | Up to 19 years |  | 4,592 |  | 4,898 |
Costs related to identifying generation development (a) | Up to 8 years |  | 2,280 |  | 2,508 |
Other (a) (b) | Up to 20 years |  | 5,761 |  | 9,608 |
Total regulatory assets |  |  | $ | 407,674 |  | $ | 340,117 |
Regulatory liabilities: |  |  |  |
Taxes refundable to customers (c) (d) |  |  | $ | 264,025 |  | $ | 277,833 |
Plant removal and decommissioning costs (c) (d) |  |  | 175,003 |  | 173,143 |
Natural gas costs refundable through rate adjustments (d) |  |  | 25,737 |  | 29,995 |
Pension and postretirement benefits (c) |  |  | 12,967 |  | 15,264 |
Other (c) (d) |  |  | 27,955 |  | 25,197 |
Total regulatory liabilities |  |  | $ | 505,687 |  | $ | 521,432 |
Net regulatory position |  |  | $ | (98,013 | ) | $ | (181,315 | )
* | Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
(a) | Included in deferred charges and other assets - other on the Consolidated Balance Sheets.
(b) | Included in prepayments and other current assets on the Consolidated Balance Sheets.
(c) | Included in deferred credits and other liabilities - other on the Consolidated Balance Sheets.
(d) | Included in other accrued liabilities on the Consolidated Balance Sheets.
(e) | Recovered as expense is incurred or cash contributions are made.

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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + 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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
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- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
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