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v3.22.1

Regulatory assets and liabilities (Tables) | 3 Months Ended
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Mar. 31, 2022
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, 2022 | * | March 31, 2022 | March 31, 2021 | December 31, 2021
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 66,132 |  | $ | 76,782 |  | $ | 86,371 |
Decoupling | Up to 1 year |  | 7,609 |  | 4,180 |  | 9,131 |
Conservation programs | Up to 1 year |  | 7,567 |  | 6,679 |  | 8,225 |
Cost recovery mechanisms | Up to 1 year |  | 3,432 |  | 7,130 |  | 4,536 |
Other | Up to 1 year |  | 4,338 |  | 3,681 |  | 10,428 |
|  |  | 89,078 |  | 98,452 |  | 118,691 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,681 |  | 155,924 |  | 142,681 |
Cost recovery mechanisms | Up to 10 years |  | 67,989 |  | 15,508 |  | 44,870 |
Plant costs/asset retirement obligations | Over plant lives |  | 63,325 |  | 72,250 |  | 63,116 |
Plant to be retired | - |  | 29,452 |  | 73,498 |  | 50,070 |
Manufactured gas plant site remediation | - |  | 26,089 |  | 26,002 |  | 26,053 |
Taxes recoverable from customers | Over plant lives |  | 12,492 |  | 10,800 |  | 12,339 |
Long-term debt refinancing costs | Up to 38 years |  | 3,636 |  | 4,268 |  | 3,794 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 3,246 |  | 15,158 |  | 5,186 |
Other | Up to 17 years |  | 10,318 |  | 6,509 |  | 9,742 |
|  |  | 359,228 |  | 379,917 |  | 357,851 |
Total regulatory assets |  |  | $ | 448,306 |  | $ | 478,369 |  | $ | 476,542 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | $ | 13,107 |  | $ | 16,344 |  | $ | 6,700 |
Taxes refundable to customers | Up to 1 year |  | 3,470 |  | 3,092 |  | 3,841 |
Electric fuel and purchased power deferral | Up to 1 year |  | — |  | 2,001 |  | — |
Other | Up to 1 year |  | 14,609 |  | 12,829 |  | 5,762 |
|  |  | 31,186 |  | 34,266 |  | 16,303 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 212,472 |  | 224,795 |  | 215,421 |
Plant removal and decommissioning costs | Over plant lives |  | 171,485 |  | 169,430 |  | 168,152 |
Pension and postretirement benefits | ** |  | 20,434 |  | 16,965 |  | 20,434 |
Accumulated deferred investment tax credit | Up to 20 years |  | 13,352 |  | 11,428 |  | 12,696 |
Other | Up to 20 years |  | 15,885 |  | 6,442 |  | 12,087 |
|  |  | 433,628 |  | 429,060 |  | 428,790 |
Total regulatory liabilities |  |  | $ | 464,814 |  | $ | 463,326 |  | $ | 445,093 |
Net regulatory position |  |  | $ | (16,508) |  | $ | 15,043 |  | $ | 31,449 |
*Estimated recovery or refund period for amounts currently being recovered or refunded in rates 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, 2022 | * | March 31, 2022 | March 31, 2021 | December 31, 2021
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 66,132 |  | $ | 76,782 |  | $ | 86,371 |
Decoupling | Up to 1 year |  | 7,609 |  | 4,180 |  | 9,131 |
Conservation programs | Up to 1 year |  | 7,567 |  | 6,679 |  | 8,225 |
Cost recovery mechanisms | Up to 1 year |  | 3,432 |  | 7,130 |  | 4,536 |
Other | Up to 1 year |  | 4,338 |  | 3,681 |  | 10,428 |
|  |  | 89,078 |  | 98,452 |  | 118,691 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,681 |  | 155,924 |  | 142,681 |
Cost recovery mechanisms | Up to 10 years |  | 67,989 |  | 15,508 |  | 44,870 |
Plant costs/asset retirement obligations | Over plant lives |  | 63,325 |  | 72,250 |  | 63,116 |
Plant to be retired | - |  | 29,452 |  | 73,498 |  | 50,070 |
Manufactured gas plant site remediation | - |  | 26,089 |  | 26,002 |  | 26,053 |
Taxes recoverable from customers | Over plant lives |  | 12,492 |  | 10,800 |  | 12,339 |
Long-term debt refinancing costs | Up to 38 years |  | 3,636 |  | 4,268 |  | 3,794 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 3,246 |  | 15,158 |  | 5,186 |
Other | Up to 17 years |  | 10,318 |  | 6,509 |  | 9,742 |
|  |  | 359,228 |  | 379,917 |  | 357,851 |
Total regulatory assets |  |  | $ | 448,306 |  | $ | 478,369 |  | $ | 476,542 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | $ | 13,107 |  | $ | 16,344 |  | $ | 6,700 |
Taxes refundable to customers | Up to 1 year |  | 3,470 |  | 3,092 |  | 3,841 |
Electric fuel and purchased power deferral | Up to 1 year |  | — |  | 2,001 |  | — |
Other | Up to 1 year |  | 14,609 |  | 12,829 |  | 5,762 |
|  |  | 31,186 |  | 34,266 |  | 16,303 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 212,472 |  | 224,795 |  | 215,421 |
Plant removal and decommissioning costs | Over plant lives |  | 171,485 |  | 169,430 |  | 168,152 |
Pension and postretirement benefits | ** |  | 20,434 |  | 16,965 |  | 20,434 |
Accumulated deferred investment tax credit | Up to 20 years |  | 13,352 |  | 11,428 |  | 12,696 |
Other | Up to 20 years |  | 15,885 |  | 6,442 |  | 12,087 |
|  |  | 433,628 |  | 429,060 |  | 428,790 |
Total regulatory liabilities |  |  | $ | 464,814 |  | $ | 463,326 |  | $ | 445,093 |
Net regulatory position |  |  | $ | (16,508) |  | $ | 15,043 |  | $ | 31,449 |
*Estimated recovery or refund period for amounts currently being recovered or refunded in rates 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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