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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Developer deposits for contributions in aid of construction | $ 31,589 | $ 31,777
Net operating loss carry-forward and tax credits | 18,329 | 29,206
Pension liability | 13,860 | 13,570
Income tax regulatory liability | 22,838 | 26,565
Operating leases liabilities | 4,170 | 4,310
Other | 4,264 | 2,439
Total deferred tax assets | 95,050 | 107,867
Deferred tax liabilities: |  |
Property related basis and depreciation differences | 393,007 | 362,139
WRAM/MCBA and interim rates balancing accounts | 14,192 | 22,124
Operating lease-right to use asset | 4,130 | 4,286
Other | 13,972 | 13,965
Total deferred tax liabilities | 425,301 | 402,514
Net deferred tax liabilities | $ 330,251 | $ 294,647

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