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Regulatory assets and liabilities (Tables) | 3 Months Ended
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Mar. 31, 2024
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, 2024 | * | March 31, 2024 | March 31, 2023 | December 31, 2023
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 110,481 |  | $ | 198,166 |  | $ | 98,844 |
Electric fuel and purchased power deferral | Up to 1 year |  | 17,061 |  | 3,279 |  | 33,918 |
Conservation programs | Up to 1 year |  | 13,735 |  | 8,599 |  | 14,425 |
Environmental compliance programs | Up to 1 year |  | 7,443 |  | 1,191 |  | 5,525 |
Cost recovery mechanisms | Up to 1 year |  | 6,454 |  | 3,954 |  | 9,153 |
Other | Up to 1 year |  | 3,440 |  | 1,129 |  | 10,627 |
|  |  | 158,614 |  | 216,318 |  | 172,492 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,511 |  | 143,349 |  | 142,511 |
Cost recovery mechanisms | Up to 25 years |  | 84,546 |  | 65,732 |  | 85,944 |
Environmental compliance programs | - |  | 50,372 |  | 21,942 |  | 66,806 |
Plant costs/asset retirement obligations | Over plant lives |  | 45,702 |  | 44,131 |  | 46,009 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 25,915 |  | — |  | 55,493 |
Manufactured gas plant site remediation | - |  | 25,851 |  | 26,605 |  | 26,127 |
Taxes recoverable from customers | Over plant lives |  | 12,331 |  | 12,198 |  | 12,249 |
Electric fuel and purchased power deferral | Up to 2 years |  | 15,612 |  | — |  | — |
Long-term debt refinancing costs | Up to 36 years |  | 2,453 |  | 3,041 |  | 2,600 |
Plant to be retired | - |  | 294 |  | 21,072 |  | 772 |
Other | Up to 15 years |  | 8,846 |  | 11,430 |  | 8,588 |
|  |  | 414,433 |  | 349,500 |  | 447,099 |
Total regulatory assets |  |  | $ | 573,047 |  | $ | 565,818 |  | $ | 619,591 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | $ | 54,282 |  | $ | 6,331 |  | $ | 43,161 |
Provision for rate refund | Up to 1 year |  | 6,517 |  | 1,115 |  | 6,866 |
Cost recovery mechanisms | Up to 1 year |  | 5,642 |  | 2,926 |  | 6,284 |
Conservation programs | Up to 1 year |  | 3,576 |  | 3,834 |  | 2,130 |
Margin sharing | Up to 1 year |  | 2,869 |  | — |  | 5,243 |
Taxes refundable to customers | Up to 1 year |  | 1,991 |  | 1,513 |  | 2,149 |
Refundable fuel and electric costs | Up to 1 year |  | 1,122 |  | 1,179 |  | 263 |
Electric fuel and purchased power deferral | Up to 1 year |  | 746 |  | 9,630 |  | — |
Other | Up to 1 year |  | 13,370 |  | 17,867 |  | 4,665 |
|  |  | 90,115 |  | 44,395 |  | 70,761 |
Noncurrent: |  |  |  |  |
Plant removal and decommissioning costs | Over plant lives |  | 220,519 |  | 214,467 |  | 220,147 |
Taxes refundable to customers | Over plant lives |  | 190,850 |  | 200,879 |  | 193,578 |
Environmental compliance programs | - |  | 63,746 |  | — |  | 61,941 |
Cost recovery mechanisms | Up to 18 years |  | 24,269 |  | 16,313 |  | 21,791 |
Accumulated deferred investment tax credit | Over plant lives |  | 16,129 |  | 13,996 |  | 15,740 |
Pension and postretirement benefits | ** |  | 6,044 |  | 7,376 |  | 6,044 |
Other | Up to 14 years |  | 1,927 |  | 1,638 |  | 1,809 |
|  |  | 523,484 |  | 454,669 |  | 521,050 |
Total regulatory liabilities |  |  | $ | 613,599 |  | $ | 499,064 |  | $ | 591,811 |
Net regulatory position |  |  | $ | (40,552) |  | $ | 66,754 |  | $ | 27,780 |
*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, 2024 | * | March 31, 2024 | March 31, 2023 | December 31, 2023
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 110,481 |  | $ | 198,166 |  | $ | 98,844 |
Electric fuel and purchased power deferral | Up to 1 year |  | 17,061 |  | 3,279 |  | 33,918 |
Conservation programs | Up to 1 year |  | 13,735 |  | 8,599 |  | 14,425 |
Environmental compliance programs | Up to 1 year |  | 7,443 |  | 1,191 |  | 5,525 |
Cost recovery mechanisms | Up to 1 year |  | 6,454 |  | 3,954 |  | 9,153 |
Other | Up to 1 year |  | 3,440 |  | 1,129 |  | 10,627 |
|  |  | 158,614 |  | 216,318 |  | 172,492 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,511 |  | 143,349 |  | 142,511 |
Cost recovery mechanisms | Up to 25 years |  | 84,546 |  | 65,732 |  | 85,944 |
Environmental compliance programs | - |  | 50,372 |  | 21,942 |  | 66,806 |
Plant costs/asset retirement obligations | Over plant lives |  | 45,702 |  | 44,131 |  | 46,009 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 25,915 |  | — |  | 55,493 |
Manufactured gas plant site remediation | - |  | 25,851 |  | 26,605 |  | 26,127 |
Taxes recoverable from customers | Over plant lives |  | 12,331 |  | 12,198 |  | 12,249 |
Electric fuel and purchased power deferral | Up to 2 years |  | 15,612 |  | — |  | — |
Long-term debt refinancing costs | Up to 36 years |  | 2,453 |  | 3,041 |  | 2,600 |
Plant to be retired | - |  | 294 |  | 21,072 |  | 772 |
Other | Up to 15 years |  | 8,846 |  | 11,430 |  | 8,588 |
|  |  | 414,433 |  | 349,500 |  | 447,099 |
Total regulatory assets |  |  | $ | 573,047 |  | $ | 565,818 |  | $ | 619,591 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | $ | 54,282 |  | $ | 6,331 |  | $ | 43,161 |
Provision for rate refund | Up to 1 year |  | 6,517 |  | 1,115 |  | 6,866 |
Cost recovery mechanisms | Up to 1 year |  | 5,642 |  | 2,926 |  | 6,284 |
Conservation programs | Up to 1 year |  | 3,576 |  | 3,834 |  | 2,130 |
Margin sharing | Up to 1 year |  | 2,869 |  | — |  | 5,243 |
Taxes refundable to customers | Up to 1 year |  | 1,991 |  | 1,513 |  | 2,149 |
Refundable fuel and electric costs | Up to 1 year |  | 1,122 |  | 1,179 |  | 263 |
Electric fuel and purchased power deferral | Up to 1 year |  | 746 |  | 9,630 |  | — |
Other | Up to 1 year |  | 13,370 |  | 17,867 |  | 4,665 |
|  |  | 90,115 |  | 44,395 |  | 70,761 |
Noncurrent: |  |  |  |  |
Plant removal and decommissioning costs | Over plant lives |  | 220,519 |  | 214,467 |  | 220,147 |
Taxes refundable to customers | Over plant lives |  | 190,850 |  | 200,879 |  | 193,578 |
Environmental compliance programs | - |  | 63,746 |  | — |  | 61,941 |
Cost recovery mechanisms | Up to 18 years |  | 24,269 |  | 16,313 |  | 21,791 |
Accumulated deferred investment tax credit | Over plant lives |  | 16,129 |  | 13,996 |  | 15,740 |
Pension and postretirement benefits | ** |  | 6,044 |  | 7,376 |  | 6,044 |
Other | Up to 14 years |  | 1,927 |  | 1,638 |  | 1,809 |
|  |  | 523,484 |  | 454,669 |  | 521,050 |
Total regulatory liabilities |  |  | $ | 613,599 |  | $ | 499,064 |  | $ | 591,811 |
Net regulatory position |  |  | $ | (40,552) |  | $ | 66,754 |  | $ | 27,780 |
*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 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 -Topic 980 -SubTopic 405 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481854/980-405-25-1 + Details
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