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REGULATORY ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2020
REGULATORY ASSETS [Abstract] |
Amortization Period of Other Regulatory Expense | Regulatory expenses amortized on a straight-line basis are noted below:
Expense | Years Amortized
Rate case studies | 5
Delaware rate proceedings | 2.5
Maryland rate proceedings | 5
Debt related costs | 15 to 30 (based on term of related debt)
Goodwill (resulting from acquisition of Mountain Hill Water Company in 2008) | 50
Deferred acquisition costs (resulting from purchase of water assets in Cecil County, Maryland in 2011 and Port Deposit, Maryland in 2010) | 20
Franchise Costs (resulting from purchase of water assets in Cecil County, Maryland in 2011) | 80
Regulatory Assets, Net of Amortization, Comprise |
Regulatory assets, net of amortization, comprise: |
|  | (in thousands) |
|  | September 30, 2020 |  |  | December 31, 2019 |
Postretirement benefit obligation |  | $ | 51 |  |  | $ | 51 |
Deferred income taxes |  |  | 374 |  |  |  | 386 |
Expense of rate case studies |  |  | 20 |  |  |  | 27 |
Debt related costs |  |  | 5,321 |  |  |  | 5,556 |
Goodwill |  |  | 283 |  |  |  | 288 |
Deferred acquisition and franchise costs |  |  | 553 |  |  |  | 583 |
|  | $ | 6,602 |  |  | $ | 6,891 |

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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
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