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Regulatory assets and liabilities (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2021			*			June 30, 2021			June 30, 2020			December 31, 2020
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	85,045		$	42,582		$	42,481
Conservation programs			Up to 1 year						7,580			7,256			7,117
Cost recovery mechanisms			Up to 1 year						5,692			7,781			10,645
Other			Up to 1 year						11,264			2,938			8,284
									109,581			60,557			68,527
Noncurrent:
Pension and postretirement benefits			**						155,906			157,033			155,942
Plant costs/asset retirement obligations			Over plant lives						72,853			68,191			71,740
Plant retirement			-						46,061			49,185			65,919
Cost recovery mechanisms			Up to 10 years						44,415			13,140			16,245
Manufactured gas plant site remediation			-						26,155			14,826			26,429
Taxes recoverable from customers			Over plant lives						10,929			10,890			10,785
Natural gas costs recoverable through rate adjustments			Up to 3 years						8,389			27,184			21,539
Long-term debt refinancing costs			Up to 39 years						4,110			3,980			4,426
Other			Up to 18 years						8,095			6,596			6,356
									376,913			351,025			379,381
Total regulatory assets									$	486,494		$	411,582		$	447,908
Regulatory liabilities:
Current:
Natural gas costs refundable through rate adjustments			Up to 1 year						$	8,935		$	29,557		$	18,565
Electric fuel and purchased power deferral			Up to 1 year						5,431			7,799			3,667
Taxes refundable to customers			Up to 1 year						3,434			4,012			3,557
Other			Up to 1 year						5,654			6,632			5,661
									23,454			48,000			31,450
Noncurrent:
Taxes refundable to customers			Over plant lives						222,098			236,142			227,850
Plant removal and decommissioning costs			Over plant lives						171,381			173,399			167,171
Pension and postretirement benefits			**						16,940			18,015			16,989
Other			Up to 21 years						18,048			11,096			16,065
									428,467			438,652			428,075
Total regulatory liabilities									$	451,921		$	486,652		$	459,525
Net regulatory position									$	34,573		$	(75,070)		$	(11,617)

Regulatory Liabilities

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

			Estimated Recovery or Refund Period as of June 30, 2021			*			June 30, 2021			June 30, 2020			December 31, 2020
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	85,045		$	42,582		$	42,481
Conservation programs			Up to 1 year						7,580			7,256			7,117
Cost recovery mechanisms			Up to 1 year						5,692			7,781			10,645
Other			Up to 1 year						11,264			2,938			8,284
									109,581			60,557			68,527
Noncurrent:
Pension and postretirement benefits			**						155,906			157,033			155,942
Plant costs/asset retirement obligations			Over plant lives						72,853			68,191			71,740
Plant retirement			-						46,061			49,185			65,919
Cost recovery mechanisms			Up to 10 years						44,415			13,140			16,245
Manufactured gas plant site remediation			-						26,155			14,826			26,429
Taxes recoverable from customers			Over plant lives						10,929			10,890			10,785
Natural gas costs recoverable through rate adjustments			Up to 3 years						8,389			27,184			21,539
Long-term debt refinancing costs			Up to 39 years						4,110			3,980			4,426
Other			Up to 18 years						8,095			6,596			6,356
									376,913			351,025			379,381
Total regulatory assets									$	486,494		$	411,582		$	447,908
Regulatory liabilities:
Current:
Natural gas costs refundable through rate adjustments			Up to 1 year						$	8,935		$	29,557		$	18,565
Electric fuel and purchased power deferral			Up to 1 year						5,431			7,799			3,667
Taxes refundable to customers			Up to 1 year						3,434			4,012			3,557
Other			Up to 1 year						5,654			6,632			5,661
									23,454			48,000			31,450
Noncurrent:
Taxes refundable to customers			Over plant lives						222,098			236,142			227,850
Plant removal and decommissioning costs			Over plant lives						171,381			173,399			167,171
Pension and postretirement benefits			**						16,940			18,015			16,989
Other			Up to 21 years						18,048			11,096			16,065
									428,467			438,652			428,075
Total regulatory liabilities									$	451,921		$	486,652		$	459,525
Net regulatory position									$	34,573		$	(75,070)		$	(11,617)

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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
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-URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419

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-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
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-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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