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REGULATORY ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2023
REGULATORY ASSETS [Abstract] |
Amortization Period of Other Regulatory Expense | Regulatory expenses amortized on a straight-line basis are noted below:
Expense | Years Amortized
Deferred contract costs and other | 5
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)
Deferred costs affiliated interest agreement | 20
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, 2023 |  |  | December 31, 2022 |
Deferred contract costs and other |  | $ | 221 |  |  | $ | 227 |
Rate case studies |  |  | 138 |  |  |  | 57 |
Rate proceedings |  |  | 222 |  |  |  | — |
Deferred income taxes |  |  | 449 |  |  |  | 465 |
Debt related costs |  |  | 4,416 |  |  |  | 4,682 |
Deferred costs affiliated interest agreement |  |  | 1,124 |  |  |  | 1,114 |
Goodwill |  |  | 260 |  |  |  | 266 |
Deferred acquisition and franchise costs |  |  | 435 |  |  |  | 463 |
|  | $ | 7,265 |  |  | $ | 7,274 |

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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 -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481691/980-715-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-2 + Details
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