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Regulatory assets and liabilities (Tables) | 3 Months Ended
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Mar. 31, 2020
Regulatory Assets and Liabilities Disclosure [Abstract] |
Regulatory Assets | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery Period as of March 31, 2020 | * | March 31, 2020 |  | March 31, 2019 |  | December 31, 2019 |
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 39,805 |  | $ | 61,236 |  | $ | 42,823 |
Cost recovery mechanisms | Up to 1 year |  | 6,686 |  | 6,661 |  | 6,288 |
Conservation programs | Up to 1 year |  | 6,303 |  | 5,613 |  | 6,963 |
Other | Up to 1 year |  | 2,412 |  | 984 |  | 7,539 |
|  |  | 55,206 |  | 74,494 |  | 63,613 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 157,051 |  | 165,879 |  | 157,069 |
Asset retirement obligations | Over plant lives |  | 67,475 |  | 63,633 |  | 66,000 |
Plant to be retired | - |  | 41,080 |  | 6,691 |  | 32,931 |
Natural gas costs recoverable through rate adjustments | Up to 3 years |  | 33,027 |  | 30,229 |  | 46,381 |
Manufactured gas plant site remediation | - |  | 15,699 |  | 17,064 |  | 15,126 |
Cost recovery mechanisms | Up to 10 years |  | 11,891 |  | 11,174 |  | 13,108 |
Taxes recoverable from customers | Over plant lives |  | 11,082 |  | 11,858 |  | 11,486 |
Long-term debt refinancing costs | Up to 17 years |  | 4,133 |  | 4,746 |  | 4,286 |
Costs related to identifying generation development | Up to 7 years |  | 1,937 |  | 2,394 |  | 2,052 |
Other | Up to 19 years |  | 4,814 |  | 5,451 |  | 5,345 |
|  |  | 348,189 |  | 319,119 |  | 353,784 |
Total regulatory assets |  |  | $ | 403,395 |  | $ | 393,613 |  | $ | 417,397 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments |  |  | $ | 32,181 |  | $ | 29,739 |  | $ | 23,825 |
Taxes refundable to customers |  |  | 4,002 |  | 8,139 |  | 3,472 |
Other |  |  | 23,889 |  | 23,512 |  | 15,638 |
|  |  | 60,072 |  | 61,390 |  | 42,935 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers |  |  | 240,148 |  | 259,638 |  | 246,034 |
Plant removal and decommissioning costs |  |  | 174,120 |  | 172,569 |  | 173,722 |
Pension and postretirement benefits |  |  | 18,040 |  | 15,239 |  | 18,065 |
Other |  |  | 10,897 |  | 9,638 |  | 9,549 |
|  |  | 443,205 |  | 457,084 |  | 447,370 |
Total regulatory liabilities |  |  | $ | 503,277 |  | $ | 518,474 |  | $ | 490,305 |
Net regulatory position |  |  | $ | (99,882 | ) | $ | (124,861 | ) | $ | (72,908 | )
* | Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
** | 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 as of March 31, 2020 | * | March 31, 2020 |  | March 31, 2019 |  | December 31, 2019 |
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 39,805 |  | $ | 61,236 |  | $ | 42,823 |
Cost recovery mechanisms | Up to 1 year |  | 6,686 |  | 6,661 |  | 6,288 |
Conservation programs | Up to 1 year |  | 6,303 |  | 5,613 |  | 6,963 |
Other | Up to 1 year |  | 2,412 |  | 984 |  | 7,539 |
|  |  | 55,206 |  | 74,494 |  | 63,613 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 157,051 |  | 165,879 |  | 157,069 |
Asset retirement obligations | Over plant lives |  | 67,475 |  | 63,633 |  | 66,000 |
Plant to be retired | - |  | 41,080 |  | 6,691 |  | 32,931 |
Natural gas costs recoverable through rate adjustments | Up to 3 years |  | 33,027 |  | 30,229 |  | 46,381 |
Manufactured gas plant site remediation | - |  | 15,699 |  | 17,064 |  | 15,126 |
Cost recovery mechanisms | Up to 10 years |  | 11,891 |  | 11,174 |  | 13,108 |
Taxes recoverable from customers | Over plant lives |  | 11,082 |  | 11,858 |  | 11,486 |
Long-term debt refinancing costs | Up to 17 years |  | 4,133 |  | 4,746 |  | 4,286 |
Costs related to identifying generation development | Up to 7 years |  | 1,937 |  | 2,394 |  | 2,052 |
Other | Up to 19 years |  | 4,814 |  | 5,451 |  | 5,345 |
|  |  | 348,189 |  | 319,119 |  | 353,784 |
Total regulatory assets |  |  | $ | 403,395 |  | $ | 393,613 |  | $ | 417,397 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments |  |  | $ | 32,181 |  | $ | 29,739 |  | $ | 23,825 |
Taxes refundable to customers |  |  | 4,002 |  | 8,139 |  | 3,472 |
Other |  |  | 23,889 |  | 23,512 |  | 15,638 |
|  |  | 60,072 |  | 61,390 |  | 42,935 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers |  |  | 240,148 |  | 259,638 |  | 246,034 |
Plant removal and decommissioning costs |  |  | 174,120 |  | 172,569 |  | 173,722 |
Pension and postretirement benefits |  |  | 18,040 |  | 15,239 |  | 18,065 |
Other |  |  | 10,897 |  | 9,638 |  | 9,549 |
|  |  | 443,205 |  | 457,084 |  | 447,370 |
Total regulatory liabilities |  |  | $ | 503,277 |  | $ | 518,474 |  | $ | 490,305 |
Net regulatory position |  |  | $ | (99,882 | ) | $ | (124,861 | ) | $ | (72,908 | )
* | Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
** | 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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