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Regulatory assets and liabilities (Tables) | 9 Months Ended
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Sep. 30, 2024
Regulatory Assets and Liabilities Disclosure [Abstract] |
Schedule of Regulatory Assets | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery or Refund Period as of September 30, 2024 | * | September 30, 2024 | September 30, 2023 | December 31, 2023
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 111,946 |  | $ | 107,101 |  | $ | 98,844 |
Environmental compliance programs | Up to 1 year |  | 80,198 |  | 3,972 |  | 5,525 |
Conservation programs | Up to 1 year |  | 19,059 |  | 14,411 |  | 14,425 |
Demand cost deferral | Up to 1 year |  | 13,898 |  | 13,254 |  | 5,207 |
Electric fuel and purchased power deferral | Up to 1 year |  | 4,497 |  | 17,775 |  | 33,918 |
Cost recovery mechanisms | Up to 1 year |  | 4,332 |  | 9,461 |  | 9,153 |
Other | Up to 1 year |  | 7,078 |  | 3,274 |  | 5,420 |
|  |  | 241,008 |  | 169,248 |  | 172,492 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,511 |  | 144,448 |  | 142,511 |
Cost recovery mechanisms | Up to 25 years |  | 82,907 |  | 68,539 |  | 85,944 |
Plant costs/asset retirement obligations | Over plant lives |  | 45,249 |  | 43,520 |  | 46,009 |
Manufactured gas plant site remediation | - |  | 25,789 |  | 24,577 |  | 26,127 |
Taxes recoverable from customers | Over plant lives |  | 12,316 |  | 12,266 |  | 12,249 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 11,707 |  | 64,914 |  | 55,493 |
Electric fuel and purchased power deferral | Up to 2 years |  | 8,335 |  | — |  | — |
Environmental compliance programs | - |  | 2,858 |  | 36,605 |  | 66,806 |
Long-term debt refinancing costs | Up to 36 years |  | 2,159 |  | 2,747 |  | 2,600 |
Plant to be retired | - |  | 22 |  | 19,947 |  | 772 |
Other | Up to 15 years |  | 9,725 |  | 11,406 |  | 8,588 |
|  |  | 343,578 |  | 428,969 |  | 447,099 |
Total regulatory assets |  |  | $ | 584,586 |  | $ | 598,217 |  | $ | 619,591 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Environmental compliance programs | Up to 1 year |  | $ | 77,392 |  | $ | — |  | $ | — |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | 54,197 |  | 20,445 |  | 43,161 |
Provision for rate refund | Up to 1 year |  | 8,868 |  | 2,717 |  | 6,866 |
Margin sharing | Up to 1 year |  | 3,945 |  | 2,697 |  | 5,243 |
Conservation programs | Up to 1 year |  | 2,662 |  | 1,976 |  | 2,130 |
Cost recovery mechanisms | Up to 1 year |  | 2,634 |  | 5,754 |  | 6,284 |
Taxes refundable to customers | Up to 1 year |  | 2,195 |  | 1,513 |  | 2,149 |
Other | Up to 1 year |  | 5,175 |  | 9,911 |  | 4,928 |
|  |  | 157,068 |  | 45,013 |  | 70,761 |
Noncurrent: |  |  |  |  |
Plant removal and decommissioning costs | Over plant lives |  | 224,839 |  | 220,499 |  | 220,147 |
Taxes refundable to customers | Over plant lives |  | 184,715 |  | 194,804 |  | 193,578 |
Cost recovery mechanisms | Up to 18 years |  | 28,397 |  | 20,012 |  | 21,791 |
Accumulated deferred investment tax credit | Over plant lives |  | 17,679 |  | 14,800 |  | 15,740 |
Pension and postretirement benefits | ** |  | 6,043 |  | 7,120 |  | 6,044 |
Environmental compliance programs | - |  | — |  | 36,126 |  | 61,941 |
Other | Up to 14 years |  | 2,117 |  | 1,751 |  | 1,809 |
|  |  | 463,790 |  | 495,112 |  | 521,050 |
Total regulatory liabilities |  |  | $ | 620,858 |  | $ | 540,125 |  | $ | 591,811 |
Net regulatory position |  |  | $ | (36,272) |  | $ | 58,092 |  | $ | 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.
Schedule of Regulatory Liabilities | The following table summarizes the individual components of unamortized regulatory assets and liabilities:
| Estimated Recovery or Refund Period as of September 30, 2024 | * | September 30, 2024 | September 30, 2023 | December 31, 2023
|  |  | (In thousands)
Regulatory assets: |  |  |  |  |
Current: |  |  |  |  |
Natural gas costs recoverable through rate adjustments | Up to 1 year |  | $ | 111,946 |  | $ | 107,101 |  | $ | 98,844 |
Environmental compliance programs | Up to 1 year |  | 80,198 |  | 3,972 |  | 5,525 |
Conservation programs | Up to 1 year |  | 19,059 |  | 14,411 |  | 14,425 |
Demand cost deferral | Up to 1 year |  | 13,898 |  | 13,254 |  | 5,207 |
Electric fuel and purchased power deferral | Up to 1 year |  | 4,497 |  | 17,775 |  | 33,918 |
Cost recovery mechanisms | Up to 1 year |  | 4,332 |  | 9,461 |  | 9,153 |
Other | Up to 1 year |  | 7,078 |  | 3,274 |  | 5,420 |
|  |  | 241,008 |  | 169,248 |  | 172,492 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefits | ** |  | 142,511 |  | 144,448 |  | 142,511 |
Cost recovery mechanisms | Up to 25 years |  | 82,907 |  | 68,539 |  | 85,944 |
Plant costs/asset retirement obligations | Over plant lives |  | 45,249 |  | 43,520 |  | 46,009 |
Manufactured gas plant site remediation | - |  | 25,789 |  | 24,577 |  | 26,127 |
Taxes recoverable from customers | Over plant lives |  | 12,316 |  | 12,266 |  | 12,249 |
Natural gas costs recoverable through rate adjustments | Up to 2 years |  | 11,707 |  | 64,914 |  | 55,493 |
Electric fuel and purchased power deferral | Up to 2 years |  | 8,335 |  | — |  | — |
Environmental compliance programs | - |  | 2,858 |  | 36,605 |  | 66,806 |
Long-term debt refinancing costs | Up to 36 years |  | 2,159 |  | 2,747 |  | 2,600 |
Plant to be retired | - |  | 22 |  | 19,947 |  | 772 |
Other | Up to 15 years |  | 9,725 |  | 11,406 |  | 8,588 |
|  |  | 343,578 |  | 428,969 |  | 447,099 |
Total regulatory assets |  |  | $ | 584,586 |  | $ | 598,217 |  | $ | 619,591 |
Regulatory liabilities: |  |  |  |  |
Current: |  |  |  |  |
Environmental compliance programs | Up to 1 year |  | $ | 77,392 |  | $ | — |  | $ | — |
Natural gas costs refundable through rate adjustments | Up to 1 year |  | 54,197 |  | 20,445 |  | 43,161 |
Provision for rate refund | Up to 1 year |  | 8,868 |  | 2,717 |  | 6,866 |
Margin sharing | Up to 1 year |  | 3,945 |  | 2,697 |  | 5,243 |
Conservation programs | Up to 1 year |  | 2,662 |  | 1,976 |  | 2,130 |
Cost recovery mechanisms | Up to 1 year |  | 2,634 |  | 5,754 |  | 6,284 |
Taxes refundable to customers | Up to 1 year |  | 2,195 |  | 1,513 |  | 2,149 |
Other | Up to 1 year |  | 5,175 |  | 9,911 |  | 4,928 |
|  |  | 157,068 |  | 45,013 |  | 70,761 |
Noncurrent: |  |  |  |  |
Plant removal and decommissioning costs | Over plant lives |  | 224,839 |  | 220,499 |  | 220,147 |
Taxes refundable to customers | Over plant lives |  | 184,715 |  | 194,804 |  | 193,578 |
Cost recovery mechanisms | Up to 18 years |  | 28,397 |  | 20,012 |  | 21,791 |
Accumulated deferred investment tax credit | Over plant lives |  | 17,679 |  | 14,800 |  | 15,740 |
Pension and postretirement benefits | ** |  | 6,043 |  | 7,120 |  | 6,044 |
Environmental compliance programs | - |  | — |  | 36,126 |  | 61,941 |
Other | Up to 14 years |  | 2,117 |  | 1,751 |  | 1,809 |
|  |  | 463,790 |  | 495,112 |  | 521,050 |
Total regulatory liabilities |  |  | $ | 620,858 |  | $ | 540,125 |  | $ | 591,811 |
Net regulatory position |  |  | $ | (36,272) |  | $ | 58,092 |  | $ | 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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