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Regulatory assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory assets

The following table summarizes the individual components of unamortized regulatory assets and liabilities as of December 31:

			Estimated Recovery or Refund Period			*			2022			2021
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	141,306		$	86,371
Conservation programs			Up to 1 year						8,544			8,225
Cost recovery mechanisms			Up to 1 year						4,019			4,536
Decoupling			Up to 1 year						1,801			9,131
Other			Up to 1 year						9,422			10,428
									165,092			118,691
Noncurrent:
Pension and postretirement benefits			**						143,349			142,681
Cost recovery mechanisms			Up to 10 years						67,171			44,870
Plant costs/asset retirement obligations			Over plant lives						44,462			63,116
Manufactured gas plant sites remediation			-						26,624			26,053
Plant to be retired			-						21,525			50,070
Taxes recoverable from customers			Over plant lives						12,330			12,339
Long-term debt refinancing costs			Up to 38 years						3,188			3,794
Natural gas costs recoverable through rate adjustments			Up to 2 years						—			5,186
Other			Up to 16 years						11,010			9,742
									329,659			357,851
Total regulatory assets									$	494,751		$	476,542
Regulatory liabilities:
Current:
Electric fuel and purchased power deferral			Up to 1 year						$	4,929		$	—
Conservation programs			Up to 1 year						4,126			12
Taxes refundable to customers			Up to 1 year						3,937			3,841
Refundable fuel & electric costs			Up to 1 year						3,253			713
Natural gas costs refundable through rate adjustments			Up to 1 year						955			6,700
Other			Up to 1 year						9,240			5,037
									26,440			16,303
Noncurrent:
Plant removal and decommissioning costs			Over plant lives						208,650			168,152
Taxes refundable to customers			Over plant lives						203,222			215,421
Cost recovery mechanisms			Up to 19 years						14,025			2,919
Accumulated deferred investment tax credit			Up to 19 years						13,594			12,696
Pension and postretirement benefits			**						7,376			20,434
Other			Up to 15 years						1,587			9,168
									448,454			428,790
Total regulatory liabilities									$	474,894		$	445,093
Net regulatory position									$	19,857		$	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 as of December 31:

			Estimated Recovery or Refund Period			*			2022			2021
									(In thousands)
Regulatory assets:
Current:
Natural gas costs recoverable through rate adjustments			Up to 1 year						$	141,306		$	86,371
Conservation programs			Up to 1 year						8,544			8,225
Cost recovery mechanisms			Up to 1 year						4,019			4,536
Decoupling			Up to 1 year						1,801			9,131
Other			Up to 1 year						9,422			10,428
									165,092			118,691
Noncurrent:
Pension and postretirement benefits			**						143,349			142,681
Cost recovery mechanisms			Up to 10 years						67,171			44,870
Plant costs/asset retirement obligations			Over plant lives						44,462			63,116
Manufactured gas plant sites remediation			-						26,624			26,053
Plant to be retired			-						21,525			50,070
Taxes recoverable from customers			Over plant lives						12,330			12,339
Long-term debt refinancing costs			Up to 38 years						3,188			3,794
Natural gas costs recoverable through rate adjustments			Up to 2 years						—			5,186
Other			Up to 16 years						11,010			9,742
									329,659			357,851
Total regulatory assets									$	494,751		$	476,542
Regulatory liabilities:
Current:
Electric fuel and purchased power deferral			Up to 1 year						$	4,929		$	—
Conservation programs			Up to 1 year						4,126			12
Taxes refundable to customers			Up to 1 year						3,937			3,841
Refundable fuel & electric costs			Up to 1 year						3,253			713
Natural gas costs refundable through rate adjustments			Up to 1 year						955			6,700
Other			Up to 1 year						9,240			5,037
									26,440			16,303
Noncurrent:
Plant removal and decommissioning costs			Over plant lives						208,650			168,152
Taxes refundable to customers			Over plant lives						203,222			215,421
Cost recovery mechanisms			Up to 19 years						14,025			2,919
Accumulated deferred investment tax credit			Up to 19 years						13,594			12,696
Pension and postretirement benefits			**						7,376			20,434
Other			Up to 15 years						1,587			9,168
									448,454			428,790
Total regulatory liabilities									$	474,894		$	445,093
Net regulatory position									$	19,857		$	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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- 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 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

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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 https://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

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