Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2015

Regulatory assets and liabilities are comprised of the following as of September 30, 2015 and December 31, 2014:



Description	September 30, 2015		December 31, 2014
Regulatory assets:
Income tax temporary differences, net	$	6,731	6,731
Postretirement pensions and other medical benefits	115,494		115,494
Balancing and memorandum accounts, net	40,994		47,061
Other, net	5,745		5,577
Total regulatory assets, net in Consolidated Balance Sheets	$	168,964	174,863
Less: current regulatory asset, net	15,035		16,853
Total regulatory assets, net, less current portion	$	153,929	158,010

Regulatory liability:
Balancing account	$	6,413	—
Total regulatory liability in Consolidated Balance Sheets	$	6,413	—