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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Developer deposits for contributions in aid of construction | $ 33,244 | $ 31,589
Net operating loss carry-forward and tax credits | 29,406 | 18,329
Pension liability | 16,896 | 13,860
Income tax regulatory liability | 18,364 | 22,838
Operating leases liabilities | 3,796 | 4,170
Other | 3,614 | 4,264
Total deferred tax assets | 105,320 | 95,050
Deferred tax liabilities: |  |
Property related basis and depreciation differences | 437,224 | 393,007
WRAM/MCBA and interim rates balancing accounts | 4,875 | 14,192
Operating lease-right to use asset | 3,746 | 4,130
Other | 12,237 | 13,972
Total deferred tax liabilities | 458,082 | 425,301
Net deferred tax liabilities | $ 352,762 | $ 330,251

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- Definition The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to developer deposits for extension agreements and contributions in aid of construction, which can only be realized if sufficient taxable income is generated in future periods to enable the deduction to be taken. + References No definition available. + Details
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