Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2023

Regulatory assets and liabilities were comprised of the following as of March 31, 2023 and December 31, 2022:


	Recovery Period	March 31, 2023		December 31, 2022
Regulatory Assets
Retiree group health	Indefinitely	$	—	$	171
Property-related temporary differences (tax benefits flowed through to customers)	Indefinitely	143,546		143,546
Other accrued benefits	Indefinitely	25,974		24,946
Net WRAM and MCBA long-term accounts receivable	Various	49,243		41,558
Asset retirement obligations, net	Indefinitely	25,335		24,548
Interim rates memorandum account (IRMA) long-term accounts receivable	1 - 2 years	3,533		3,682
Tank coating	Various	16,507		16,395
Recoverable property losses	Various	2,998		3,144
PCBA	Various	19,233		19,091
General district balancing account receivable	1 year	383		377
Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable	1 year	3,402		2,965
Other regulatory assets	Various	3,109		3,197
Total Regulatory Assets		$	293,263	$	283,620

Regulatory Liabilities
Future tax benefits due to customers		$	131,155	$	131,155
Pension and retiree group health		58,678		58,678
HCBA		15,312		14,318
PCBA		1,999		—
CEBA		860		6,036
Net WRAM and MCBA long-term payable		262		172
Other components of net periodic benefit cost		4,059		2,475
Other regulatory liabilities		1,025		845
Total Regulatory Liabilities		$	213,350	$	213,679