XML 46 R36.htm IDEA: XBRL DOCUMENT v3.24.3

Regulatory assets and liabilities (Tables)

9 Months Ended

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.

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
-Topic 980
-SubTopic 340
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478742/980-340-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 980
-SubTopic 715
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478574/980-715-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478742/980-340-50-2

+ 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
-Topic 980
-SubTopic 405
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477571/980-405-25-1

+ Details

Name:	us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration