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Regulatory Assets and Liabilities | 9 Months Ended
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Sep. 30, 2023
Regulated Operations [Abstract] |
Regulatory Assets and Liabilities | Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of September 30, 2023 and December 31, 2022:
| Recovery Period |  | September 30, 2023 |  | December 31, 2022
Regulatory Assets |  |  |  |  |
Retiree group health | Indefinite |  | $ | — |  |  | $ | 171 |
Property-related temporary differences (tax benefits flowed through to customers) | Indefinite |  | 143,546 |  |  | 143,546 |
Other accrued benefits | Indefinite |  | 25,762 |  |  | 24,946 |
Net WRAM and MCBA long-term accounts receivable | Various |  | 34,810 |  |  | 41,558 |
Asset retirement obligations, net | Indefinite |  | 26,930 |  |  | 24,548 |
Interim rates memorandum account (IRMA) long-term accounts receivable | 1 - 2 years |  | 3,407 |  |  | 3,682 |
Tank coating | Various |  | 18,910 |  |  | 16,395 |
Recoverable property losses | Various |  | 2,743 |  |  | 3,144 |
PCBA | Various |  | 3,661 |  |  | 19,091 |
General district balancing account receivable | 1 year |  | 389 |  |  | 377 |
Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable | 1 year |  | 2,450 |  |  | 2,965 |
Other regulatory assets | Various |  | 3,022 |  |  | 3,197 |
Total Regulatory Assets |  |  | $ | 265,630 |  |  | $ | 283,620 |
Regulatory Liabilities |  |  |  |  |
Future tax benefits due to customers |  |  | $ | 131,218 |  |  | $ | 131,155 |
Pension and retiree group health |  |  | 58,678 |  |  | 58,678 |
HCBA |  |  | 2,771 |  |  | 14,318 |
PCBA |  |  | 5,799 |  |  | — |
CEBA |  |  | 1,424 |  |  | 6,036 |
Net WRAM and MCBA long-term payable |  |  | 2,065 |  |  | 172 |
Other components of net periodic benefit cost |  |  | 7,975 |  |  | 2,475 |
RSF regulatory liability |  |  | 1,269 |  |  | — |
Other regulatory liabilities |  |  | 1,465 |  |  | 845 |
Total Regulatory Liabilities |  |  | $ | 212,664 |  |  | $ | 213,679 |
Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $52.9 million as of September 30, 2023 and $66.8 million as of December 31, 2022. The short-term regulatory assets as of September 30, 2023 primarily consist of net WRAM and MCBA and PCBA receivables. As of December 31, 2022, the short-term regulatory assets primarily consist of net WRAM and MCBA, IRMA, and PCBA receivables. The short-term portions of regulatory liabilities were $26.5 million as of September 30, 2023 and $12.2 million as of December 31, 2022. The short-term regulatory liabilities as of September 30, 2023 primarily consist of TCJA, HCBA and CEBA liabilities. As of December 31, 2022, the short-term regulatory liabilities primarily consist of TCJA liabilities.

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