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Regulatory assets and liabilities (Tables)

9 Months Ended

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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- References

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

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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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