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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Advances and contributions | $ 26,744 | $ 25,714
Unamortized investment tax credit | 1,061 | 517
Pensions, postretirement benefits and stock-based compensation | 12,529 | 17,844
Debt premium, net | 3,446 | 4,157
California franchise tax | 503 | 713
Deferred revenue | 0 | 841
Tax related regulatory liability | 23,112 | 24,358
Other | 6,337 | 7,077
Total deferred tax assets | 73,732 | 81,221
Deferred tax liabilities: |  |
Utility plant | 277,085 | 243,786
Pension and postretirement | 9,068 | 13,247
Deferred gain and other-property | 608 | 6,456
Regulatory asset - business combinations debt premium, net | 3,446 | 4,157
Intangibles | 2,443 | 2,693
Deferred revenue | 1,418 | 0
Tax related regulatory asset | 50,728 | 44,155
Other | 4,979 | 5,255
Total deferred tax liabilities | 349,775 | 319,749
Net deferred tax liabilities | $ 276,043 | $ 238,528

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