Regulatory Assets and Liabilities

Regulatory assets and liabilities were comprised of the following as of March 31, 2016 and December 31, 2015:



	March 31, 2016		December 31, 2015
Regulatory Assets
Pension and retiree group health	$	205,449	$	205,614
Property-related temporary differences (tax benefits flowed through to ratepayers)	81,522		81,522
Other accrued benefits	28,314		27,327
Net WRAM and MCBA long-term accounts receivable	12,873		15,410
Asset retirement obligations, net	15,003		14,682
Interim rates long-term accounts receivable	4,852		5,238
Tank coating	7,341		6,829
Health care balancing account	3,948		3,503
Other regulatory assets	1,947		1,768
Total Regulatory Assets	$	361,249	$	361,893
Regulatory Liabilities
Future tax benefits due ratepayers	$	29,505	$	29,505
Conservation program	2,454		2,317
Pension balancing account	1,646		792
Other regulatory liabilities	7,160		2,650
Total Regulatory Liabilities	$	40,765	$	35,264

Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $31.6 million as of March 31, 2016 and $35.1 million as of December 31, 2015. The short-term regulatory assets were primarily interim rate memorandum account receivable and net WRAM and MCBA accounts receivable as of March 31, 2016 and December 31, 2015. The short-term portions of regulatory liabilities were $1.1 million as of March 31, 2016 and $2.2 million as of December 31, 2015. The short-term regulatory liabilities were primarily short term net WRAM payables as of March 31, 2016 and December 31, 2015.