XML 55 R44.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Regulatory assets and liabilities (Tables) | 9 Months Ended
--- | ---
Sep. 30, 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 September 30, 2022 | * | September 30, 2022 | September 30, 2021 | December 31, 2021
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 112,079 |  | $ | 98,211 |  | $ | 86,371 |
Conservation programs | Up to 1 year |  | 9,363 |  | 8,495 |  | 8,225 |
Decoupling | Up to 1 year |  | 6,549 |  | 7,195 |  | 9,131 |
Cost recovery mechanisms | Up to 1 year |  | 3,354 |  | 4,693 |  | 4,536 |
Other | Up to 1 year |  | 16,815 |  | 14,541 |  | 10,428 |
|  |  | 148,160 |  | 133,135 |  | 118,691 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 137,582 |  | 155,888 |  | 142,681 |
Cost recovery mechanisms | Up to 10 years |  | 67,094 |  | 43,955 |  | 44,870 |
Plant costs/asset retirement obligations | Over plant lives |  | 61,941 |  | 73,528 |  | 63,116 |
Plant to be retired | - |  | 24,740 |  | 48,544 |  | 50,070 |
Manufactured gas plant site remediation | - |  | 25,963 |  | 26,000 |  | 26,053 |
Taxes recoverable from customers | Over plant lives |  | 12,394 |  | 11,438 |  | 12,339 |
Long-term debt refinancing costs | Up to 38 years |  | 3,335 |  | 3,952 |  | 3,794 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 462 |  | 6,084 |  | 5,186 |
Other | Up to 17 years |  | 10,931 |  | 9,856 |  | 9,742 |
|  |  | 344,442 |  | 379,245 |  | 357,851 |
Total regulatory assets |  |  | $ | 492,602 |  | $ | 512,380 |  | $ | 476,542 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Taxes refundable to customers | Up to 1 year |  | $ | 4,264 |  | $ | 3,867 |  | $ | 3,841 |
Electric fuel and purchased power deferral | Up to 1 year |  | 3,763 |  | 3,205 |  | — |
Cost recovery mechanisms | Up to 1 year |  | 2,674 |  | 2,797 |  | 214 |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | 873 |  | — |  | 6,700 |
Other | Up to 1 year |  | 7,025 |  | 6,622 |  | 5,548 |
|  |  | 18,599 |  | 16,491 |  | 16,303 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 205,517 |  | 218,566 |  | 215,421 |
Plant removal and decommissioning costs | Over plant lives |  | 174,481 |  | 172,683 |  | 168,152 |
Pension and postretirement benefits | ** |  | 19,687 |  | 16,915 |  | 20,434 |
Accumulated deferred investment tax credit | Up to 20 years |  | 14,665 |  | 12,403 |  | 12,696 |
Cost recovery mechanisms | Up to 20 years |  | 12,535 |  | — |  | 7,727 |
Other | Up to 16 years |  | 6,327 |  | 5,574 |  | 4,360 |
|  |  | 433,212 |  | 426,141 |  | 428,790 |
Total regulatory liabilities |  |  | $ | 451,811 |  | $ | 442,632 |  | $ | 445,093 |
Net regulatory position |  |  | $ | 40,791 |  | $ | 69,748 |  | $ | 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 September 30, 2022 | * | September 30, 2022 | September 30, 2021 | December 31, 2021
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 112,079 |  | $ | 98,211 |  | $ | 86,371 |
Conservation programs | Up to 1 year |  | 9,363 |  | 8,495 |  | 8,225 |
Decoupling | Up to 1 year |  | 6,549 |  | 7,195 |  | 9,131 |
Cost recovery mechanisms | Up to 1 year |  | 3,354 |  | 4,693 |  | 4,536 |
Other | Up to 1 year |  | 16,815 |  | 14,541 |  | 10,428 |
|  |  | 148,160 |  | 133,135 |  | 118,691 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 137,582 |  | 155,888 |  | 142,681 |
Cost recovery mechanisms | Up to 10 years |  | 67,094 |  | 43,955 |  | 44,870 |
Plant costs/asset retirement obligations | Over plant lives |  | 61,941 |  | 73,528 |  | 63,116 |
Plant to be retired | - |  | 24,740 |  | 48,544 |  | 50,070 |
Manufactured gas plant site remediation | - |  | 25,963 |  | 26,000 |  | 26,053 |
Taxes recoverable from customers | Over plant lives |  | 12,394 |  | 11,438 |  | 12,339 |
Long-term debt refinancing costs | Up to 38 years |  | 3,335 |  | 3,952 |  | 3,794 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 462 |  | 6,084 |  | 5,186 |
Other | Up to 17 years |  | 10,931 |  | 9,856 |  | 9,742 |
|  |  | 344,442 |  | 379,245 |  | 357,851 |
Total regulatory assets |  |  | $ | 492,602 |  | $ | 512,380 |  | $ | 476,542 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Taxes refundable to customers | Up to 1 year |  | $ | 4,264 |  | $ | 3,867 |  | $ | 3,841 |
Electric fuel and purchased power deferral | Up to 1 year |  | 3,763 |  | 3,205 |  | — |
Cost recovery mechanisms | Up to 1 year |  | 2,674 |  | 2,797 |  | 214 |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | 873 |  | — |  | 6,700 |
Other | Up to 1 year |  | 7,025 |  | 6,622 |  | 5,548 |
|  |  | 18,599 |  | 16,491 |  | 16,303 |
Noncurrent: |  |  |  |  |
Taxes refundable to customers | Over plant lives |  | 205,517 |  | 218,566 |  | 215,421 |
Plant removal and decommissioning costs | Over plant lives |  | 174,481 |  | 172,683 |  | 168,152 |
Pension and postretirement benefits | ** |  | 19,687 |  | 16,915 |  | 20,434 |
Accumulated deferred investment tax credit | Up to 20 years |  | 14,665 |  | 12,403 |  | 12,696 |
Cost recovery mechanisms | Up to 20 years |  | 12,535 |  | — |  | 7,727 |
Other | Up to 16 years |  | 6,327 |  | 5,574 |  | 4,360 |
|  |  | 433,212 |  | 426,141 |  | 428,790 |
Total regulatory liabilities |  |  | $ | 451,811 |  | $ | 442,632 |  | $ | 445,093 |
Net regulatory position |  |  | $ | 40,791 |  | $ | 69,748 |  | $ | 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.

X
- References No definition available. + Details
Name: | us-gaap_RegulatoryAssetsAndLiabilitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 https://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 https://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 https://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 https://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration