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REGULATORY ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2025
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 | 3
Debt related costs | 15 to 30 (based on term of related debt)
Deferred costs affiliated interest agreement | 20
Goodwill (Mountain Hill Water Company acquisition in 2008) | 50
Deferred acquisition and franchise costs - Maryland | 20 – 80
Deferred acquisition costs – Delaware | 20
Deferred acquisition adjustments - Delaware | 36 – 62
Unrecovered reserve for depreciation (general plant assets) | 5
Regulatory Assets, Net of Amortization, Comprise | Regulatory assets, net of amortization, comprise:
| (in thousands)
|  | September 30, 2025 |  |  | December 31, 2024 |
Deferred contract costs and other | $ | 165 |  | $ | 271 |
Rate case studies |  | 114 |  |  | 141 |
Delaware rate proceedings |  | 342 |  |  | 474 |
Deferred income taxes |  | 408 |  |  | 423 |
Debt related costs |  | 3,705 |  |  | 3,969 |
Deferred costs affiliated interest agreement |  | 1,012 |  |  | 1,054 |
Goodwill |  | 245 |  |  | 251 |
Deferred acquisition and franchise costs - Maryland |  | 361 |  |  | 389 |
Deferred acquisition costs – Delaware |  | 222 |  |  | 231 |
Deferred acquisition adjustments – Delaware |  | 3,306 |  |  | 3,359 |
Unrecovered reserve for depreciation |  | 3,222 |  |  | 3,866 |
| $ | 13,102 |  | $ | 14,428 |

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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/1943274/2147478742/980-340-50-1 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/1943274/2147478574/980-715-50-1 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/1943274/2147478742/980-340-50-2 + Details
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