Regulatory Assets and Liabilities

Regulatory assets and liabilities were comprised of the following as of September 30, 2017 and December 31, 2016:



	September 30, 2017		December 31, 2016
Regulatory Assets
Pension and retiree group health	$	188,386	$	188,880
Property-related temporary differences (tax benefits flowed through to customers)	94,144		92,099
Other accrued benefits	26,540		27,503
Net WRAM and MCBA long-term accounts receivable	34,735		16,148
Asset retirement obligations, net	16,832		15,812
Interim rates long-term accounts receivable	4,616		4,605
Tank coating	10,114		8,452
Health care balancing account	412		1,000
Pension balancing account	1,684		—
Other regulatory assets	2,421		1,431
Total Regulatory Assets	$	379,884	$	355,930

Regulatory Liabilities
Future tax benefits due to customers	$	33,375	$	33,231
Health care balancing account	6,006		—
Conservation program	2,312		584
Pension balancing account	383		695
Net WRAM and MCBA long-term payable	710		611
Other regulatory liabilities	1,251		3,614
Total Regulatory Liabilities	$	44,037	$	38,735

Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $31.4 million as of September 30, 2017 and $30.3 million as of December 31, 2016. As of September 30, 2017, the short-term regulatory assets were primarily net WRAM and MCBA accounts receivable, 2012 General Rate Case (GRC) health cost balancing account receivable, 2014-2015 drought expense recovery, and East Los Angeles Memorandum Account receivable. As of December 31, 2016, the short-term regulatory assets were primarily net WRAM and MCBA accounts receivable, 2012 GRC health cost balancing account receivable, 2014-2015 drought expense recovery, interim rate memorandum account receivable, and East Los Angeles Memorandum Account receivable.

The short-term portions of regulatory liabilities were $4.5 million as of September 30, 2017 and $4.8 million as of December 31, 2016. As of September 30, 2017, the short-term regulatory liabilities were primarily net WRAM and MCBA liability balances, refund balance from an interim rates true up authorized prior to the 2009 GRC, and net refund balances to customers for the pension and conservation programs from the 2012 GRC. As of December 31, 2016, the short-term regulatory liabilities were primarily net WRAM and MCBA liability balances and net refund balances to customers for the pension and conservation programs from the 2012 GRC.