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Regulatory Assets and Liabilities | 3 Months Ended
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Mar. 31, 2025
Regulated Operations [Abstract] |
Regulatory Assets and Liabilities | Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of March 31, 2025 and December 31, 2024:
| Recovery Period |  | March 31, 2025 |  | December 31, 2024
Regulatory Assets |  |  |  |  |
Property-related temporary differences (tax benefits flowed through to customers) | Indefinite |  | $ | 178,279 |  |  | $ | 178,279 |
IRMA long-term accounts receivable | Various |  | 41,690 |  |  | 46,278 |
Asset retirement obligations, net | Indefinite |  | 29,599 |  |  | 28,883 |
MWRAM long-term regulatory asset | 1 - 2 years |  | 28,750 |  |  | 16,353 |
Other accrued benefits | Indefinite |  | 26,671 |  |  | 25,439 |
Tank coating | Various |  | 20,822 |  |  | 21,477 |
Customer Assistance Program and Rate Support Fund accounts receivable | 1 year |  | 10,529 |  |  | 9,910 |
General District Balancing Account receivable | Various |  | 9,499 |  |  | 9,393 |
Incremental Cost Balancing Accounts (ICBA) | 1 year |  | 8,023 |  |  | 8,251 |
Net WRAM and Modified Cost Balancing Account (MCBA) long-term accounts receivable | Various |  | 3,460 |  |  | 3,633 |
Recoverable property losses | Various |  | 2,463 |  |  | 2,633 |
Other regulatory assets | Various |  | 7,446 |  |  | 6,877 |
Total Regulatory Assets |  |  | $ | 367,231 |  |  | $ | 357,406 |
Regulatory Liabilities |  |  |  |  |
Cost of removal |  |  | $ | 493,688 |  |  | $ | 483,108 |
Pension and retiree group health |  |  | 174,341 |  |  | 174,708 |
Future tax benefits due to customers |  |  | 105,402 |  |  | 106,184 |
Other components of net periodic benefit cost |  |  | 19,645 |  |  | 18,287 |
Pension Cost Balancing Account |  |  | 15,091 |  |  | 14,143 |
ICBA |  |  | 5,700 |  |  | 6,003 |
Health Cost Balancing Account |  |  | 4,458 |  |  | 3,630 |
Conservation Expense Balancing Account |  |  | 3,199 |  |  | 3,294 |
Net WRAM and MCBA long-term payable |  |  | 3,075 |  |  | 3,064 |
Other regulatory liabilities |  |  | 1,996 |  |  | 2,130 |
Total Regulatory Liabilities |  |  | $ | 826,595 |  |  | $ | 814,551 |
Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $62.3 million as of March 31, 2025 and $55.9 million as of December 31, 2024. The short-term regulatory assets as of March 31, 2025 primarily consisted of IRMA, MWRAM, and ICBA receivables. As of December 31, 2024, the short-term regulatory assets primarily consisted of IRMA and MWRAM receivables. The short-term regulatory assets are included in current assets under regulatory balancing accounts on the unaudited Condensed Consolidated Balance Sheets. The short-term portion of regulatory liabilities was $19.1 million as of March 31, 2025 and $22.6 million as of December 31, 2024. The short-term regulatory liabilities as of March 31, 2025 and December 31, 2024 primarily consisted of Tax Cuts and Jobs Act regulatory liabilities, ICBA regulatory liabilities, and IRMA regulatory liabilities. The short-term regulatory liabilities are included in current liabilities under regulatory balancing accounts on the unaudited Condensed Consolidated Balance Sheets.

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