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Regulatory assets and liabilities (Tables) | 9 Months Ended
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Sep. 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 September 30, 2021 | * | September 30, 2021 | September 30, 2020 | December 31, 2020
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 98,211 |  | $ | 48,478 |  | $ | 42,481 |
Conservation programs | Up to 1 year |  | 8,495 |  | 7,857 |  | 7,117 |
Cost recovery mechanisms | Up to 1 year |  | 4,693 |  | 8,177 |  | 10,645 |
Other | Up to 1 year |  | 21,736 |  | 14,613 |  | 8,284 |
|  |  | 133,135 |  | 79,125 |  | 68,527 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 155,888 |  | 157,015 |  | 155,942 |
Plant costs/asset retirement obligations | Over plant lives |  | 73,528 |  | 68,815 |  | 71,740 |
Plant retirement | - |  | 48,544 |  | 57,499 |  | 65,919 |
Cost recovery mechanisms | Up to 10 years |  | 43,955 |  | 14,281 |  | 16,245 |
Manufactured gas plant site remediation | - |  | 26,000 |  | 25,964 |  | 26,429 |
Taxes recoverable from customers | Over plant lives |  | 11,438 |  | 10,847 |  | 10,785 |
Natural gas costs recoverable through rate adjustments | Up to 3 years |  | 6,084 |  | 24,677 |  | 21,539 |
Long-term debt refinancing costs | Up to 39 years |  | 3,952 |  | 3,826 |  | 4,426 |
Other | Up to 18 years |  | 9,856 |  | 6,840 |  | 6,356 |
|  |  | 379,245 |  | 369,764 |  | 379,381 |
Total regulatory assets |  |  | $ | 512,380 |  | $ | 448,889 |  | $ | 447,908 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Taxes refundable to customers | Up to 1 year |  | $ | 3,867 |  | $ | 4,223 |  | $ | 3,557 |
Electric fuel and purchased power deferral | Up to 1 year |  | 3,205 |  | 6,171 |  | 3,667 |
Natural gas costs refundable through rate adjustments | - |  | — |  | 20,556 |  | 18,565 |
Other | Up to 1 year |  | 9,419 |  | 8,887 |  | 5,661 |
|  |  | 16,491 |  | 39,837 |  | 31,450 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 218,566 |  | 232,186 |  | 227,850 |
Plant removal and decommissioning costs | Over plant lives |  | 172,683 |  | 173,367 |  | 167,171 |
Pension and postretirement benefits | ** |  | 16,915 |  | 17,991 |  | 16,989 |
Other | Up to 21 years |  | 17,977 |  | 11,392 |  | 16,065 |
|  |  | 426,141 |  | 434,936 |  | 428,075 |
Total regulatory liabilities |  |  | $ | 442,632 |  | $ | 474,773 |  | $ | 459,525 |
Net regulatory position |  |  | $ | 69,748 |  | $ | (25,884) |  | $ | (11,617) |
Regulatory Liabilities | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery or Refund Period as of September 30, 2021 | * | September 30, 2021 | September 30, 2020 | December 31, 2020
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 98,211 |  | $ | 48,478 |  | $ | 42,481 |
Conservation programs | Up to 1 year |  | 8,495 |  | 7,857 |  | 7,117 |
Cost recovery mechanisms | Up to 1 year |  | 4,693 |  | 8,177 |  | 10,645 |
Other | Up to 1 year |  | 21,736 |  | 14,613 |  | 8,284 |
|  |  | 133,135 |  | 79,125 |  | 68,527 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 155,888 |  | 157,015 |  | 155,942 |
Plant costs/asset retirement obligations | Over plant lives |  | 73,528 |  | 68,815 |  | 71,740 |
Plant retirement | - |  | 48,544 |  | 57,499 |  | 65,919 |
Cost recovery mechanisms | Up to 10 years |  | 43,955 |  | 14,281 |  | 16,245 |
Manufactured gas plant site remediation | - |  | 26,000 |  | 25,964 |  | 26,429 |
Taxes recoverable from customers | Over plant lives |  | 11,438 |  | 10,847 |  | 10,785 |
Natural gas costs recoverable through rate adjustments | Up to 3 years |  | 6,084 |  | 24,677 |  | 21,539 |
Long-term debt refinancing costs | Up to 39 years |  | 3,952 |  | 3,826 |  | 4,426 |
Other | Up to 18 years |  | 9,856 |  | 6,840 |  | 6,356 |
|  |  | 379,245 |  | 369,764 |  | 379,381 |
Total regulatory assets |  |  | $ | 512,380 |  | $ | 448,889 |  | $ | 447,908 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Taxes refundable to customers | Up to 1 year |  | $ | 3,867 |  | $ | 4,223 |  | $ | 3,557 |
Electric fuel and purchased power deferral | Up to 1 year |  | 3,205 |  | 6,171 |  | 3,667 |
Natural gas costs refundable through rate adjustments | - |  | — |  | 20,556 |  | 18,565 |
Other | Up to 1 year |  | 9,419 |  | 8,887 |  | 5,661 |
|  |  | 16,491 |  | 39,837 |  | 31,450 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 218,566 |  | 232,186 |  | 227,850 |
Plant removal and decommissioning costs | Over plant lives |  | 172,683 |  | 173,367 |  | 167,171 |
Pension and postretirement benefits | ** |  | 16,915 |  | 17,991 |  | 16,989 |
Other | Up to 21 years |  | 17,977 |  | 11,392 |  | 16,065 |
|  |  | 426,141 |  | 434,936 |  | 428,075 |
Total regulatory liabilities |  |  | $ | 442,632 |  | $ | 474,773 |  | $ | 459,525 |
Net regulatory position |  |  | $ | 69,748 |  | $ | (25,884) |  | $ | (11,617) |

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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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