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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Advances and contributions | $ 25,714 | $ 25,462
Unamortized investment tax credit | 517 | 575
Pensions, postretirement benefits and stock-based compensation | 17,844 | 23,161
Debt premium, net | 4,157 | 4,868
California franchise tax | 713 | 640
Deferred revenue | 841 | 1,444
Tax related regulatory liability | 24,358 | 25,750
Other | 7,077 | 6,627
Total deferred tax assets | 81,221 | 88,527
Deferred tax liabilities: |  |
Utility plant | 243,786 | 229,500
Pension and postretirement | 13,247 | 17,709
Deferred gain and other-property | 6,456 | 5,982
Regulatory asset - business combinations debt premium, net | 4,157 | 4,868
Intangibles | 2,693 | 2,943
Tax related regulatory asset | 44,155 | 38,599
Section 481(a) adjustments | 0 | 1,573
Other | 5,255 | 5,508
Total deferred tax liabilities | 319,749 | 306,682
Net deferred tax liabilities | $ 238,528 | $ 218,155

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