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Regulatory assets and liabilities (Tables)

3 Months Ended

Mar. 31, 2021

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets

The following table summarizes the individual components of unamortized regulatory assets and liabilities:

			Estimated Recovery or Refund Period as of March 31, 2021			*			March 31, 2021			March 31, 2020			December 31, 2020
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	76,782		$	39,805		$	42,481
Cost recovery mechanisms			Up to 1 year						7,130			6,686			10,645
Conservation programs			Up to 1 year						6,679			6,303			7,117
Other			Up to 1 year						7,861			2,412			8,284
									98,452			55,206			68,527
Noncurrent:
Pension and postretirement benefits			**						155,924			157,051			155,942
Plant retirement			-						73,498			41,080			65,919
Plant costs/asset retirement obligations			Over plant lives						72,250			67,475			71,740
Manufactured gas plant site remediation			-						26,002			15,699			26,429
Cost recovery mechanisms			Up to 10 years						15,508			11,891			16,245
Natural gas costs recoverable through rate adjustments			Up to 3 years						15,158			33,027			21,539
Taxes recoverable from customers			Over plant lives						10,800			11,082			10,785
Long-term debt refinancing costs			Up to 39 years						4,268			4,133			4,426
Other			Up to 18 years						6,509			6,751			6,356
									379,917			348,189			379,381
Total regulatory assets									$	478,369		$	403,395		$	447,908
Regulatory liabilities:
Current:
Natural gas costs refundable through rate adjustments			Up to 1 year						$	16,344		$	32,181		$	18,565
Taxes refundable to customers			Up to 1 year						3,092			4,002			3,557
Electric fuel and purchased power deferral			Up to 1 year						2,001			7,188			3,667
Other			Up to 1 year						12,829			16,701			5,661
									34,266			60,072			31,450
Noncurrent:
Taxes refundable to customers			Over plant lives						224,795			240,148			227,850
Plant removal and decommissioning costs			Over plant lives						169,430			174,120			167,171
Pension and postretirement benefits			**						16,965			18,040			16,989
Other			Up to 21 years						17,870			10,897			16,065
									429,060			443,205			428,075
Total regulatory liabilities									$	463,326		$	503,277		$	459,525
Net regulatory position									$	15,043		$	(99,882)		$	(11,617)

*Estimated recovery or refund period for amounts currently being recovered or refunded 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 or Refund Period as of March 31, 2021			*			March 31, 2021			March 31, 2020			December 31, 2020
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	76,782		$	39,805		$	42,481
Cost recovery mechanisms			Up to 1 year						7,130			6,686			10,645
Conservation programs			Up to 1 year						6,679			6,303			7,117
Other			Up to 1 year						7,861			2,412			8,284
									98,452			55,206			68,527
Noncurrent:
Pension and postretirement benefits			**						155,924			157,051			155,942
Plant retirement			-						73,498			41,080			65,919
Plant costs/asset retirement obligations			Over plant lives						72,250			67,475			71,740
Manufactured gas plant site remediation			-						26,002			15,699			26,429
Cost recovery mechanisms			Up to 10 years						15,508			11,891			16,245
Natural gas costs recoverable through rate adjustments			Up to 3 years						15,158			33,027			21,539
Taxes recoverable from customers			Over plant lives						10,800			11,082			10,785
Long-term debt refinancing costs			Up to 39 years						4,268			4,133			4,426
Other			Up to 18 years						6,509			6,751			6,356
									379,917			348,189			379,381
Total regulatory assets									$	478,369		$	403,395		$	447,908
Regulatory liabilities:
Current:
Natural gas costs refundable through rate adjustments			Up to 1 year						$	16,344		$	32,181		$	18,565
Taxes refundable to customers			Up to 1 year						3,092			4,002			3,557
Electric fuel and purchased power deferral			Up to 1 year						2,001			7,188			3,667
Other			Up to 1 year						12,829			16,701			5,661
									34,266			60,072			31,450
Noncurrent:
Taxes refundable to customers			Over plant lives						224,795			240,148			227,850
Plant removal and decommissioning costs			Over plant lives						169,430			174,120			167,171
Pension and postretirement benefits			**						16,965			18,040			16,989
Other			Up to 21 years						17,870			10,897			16,065
									429,060			443,205			428,075
Total regulatory liabilities									$	463,326		$	503,277		$	459,525
Net regulatory position									$	15,043		$	(99,882)		$	(11,617)

*Estimated recovery or refund period for amounts currently being recovered or refunded in rates charged to customers.

**    Recovered as expense is incurred or cash contributions are made.

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- References

No definition available.

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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

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-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

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-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382

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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

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