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Regulatory Matters

3 Months Ended

Mar. 31, 2023

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Matters

Regulatory Matters

Regulatory Assets and Liabilities

The following presents our current and long-term regulatory assets and liabilities as of March 31, 2023 and December 31, 2022 and the period we expect to recover or refund such amounts:

			Period of						March 31, 2023												December 31, 2022
(in thousands)			Recovery/Refund						Current						Long-Term						Current						Long Term
Regulatory Assets
Pension and Other Postretirement Benefit Plans1			See Below						$	—					$	89,474					$	—					$	88,354
Alternative Revenue Program Riders2			Up to 2 years						3,705						3,272						5,679						2,508
Asset Retirement Obligations1			Asset lives						—						1,670						—						1,467
Deferred Income Taxes			Asset lives						—						729						—						—
ISO Cost Recovery Trackers1			Up to 2 years						432						201						575						314
Unrecovered Project Costs1			Up to 5 years						319						916						320						990
Deferred Rate Case Expenses1			Up to 3 years						377						660						377						754
Fuel Clause Adjustments1			Up to 1 year						11,361						—						10,893						—
Derivative Instruments1			Up to 1 year						347						—						7,130						—
Other1			Various						25						257						25						268
Total Regulatory Assets									$	16,566					$	97,179					$	24,999					$	94,655
Regulatory Liabilities
Deferred Income Taxes			Asset lives						$	—					$	130,429					$	—					$	131,480
Plant Removal Obligations			Asset lives						8,492						106,181						8,509						105,733
Fuel Clause Adjustments			Up to 1 year						3,654						—						365						—
Alternative Revenue Program Riders			Up to 1 year						2,326						—						2,504						—
North Dakota PTC Refunds			Asset lives						—						8,254						—						7,136
Pension and Other Postretirement Benefit Plans			Up to 1 year						5,589						—						5,589						—
Other			Various						465						207						333						148
Total Regulatory Liabilities									$	20,526					$	245,071					$	17,300					$	244,497
1Costs subject to recovery without a rate of return.
2Amount eligible for recovery includes an incentive or rate of return.

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- Definition

The entire disclosure for detailed information about regulatory assets and liabilities, including current and noncurrent assets created when regulatory agencies permit the deferral of costs to the balance sheet that would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues, as well as current and noncurrent liabilities created when regulatory agencies permit.

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