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Regulatory Assets and Liabilities
 9 Months Ended
Sep. 30, 2023
Regulated Operations [Abstract]  
Regulatory Assets and Liabilities Regulatory Assets and Liabilities
Regulatory assets and liabilities were comprised of the following as of September 30, 2023 and December 31, 2022:
 Recovery PeriodSeptember 30, 2023December 31, 2022
Regulatory Assets  
Retiree group healthIndefinite$— $171 
Property-related temporary differences (tax benefits flowed through to customers)Indefinite143,546 143,546 
Other accrued benefitsIndefinite25,762 24,946 
Net WRAM and MCBA long-term accounts receivableVarious34,810 41,558 
Asset retirement obligations, netIndefinite26,930 24,548 
Interim rates memorandum account (IRMA) long-term accounts receivable
1 - 2 years
3,407 3,682 
Tank coatingVarious18,910 16,395 
Recoverable property lossesVarious2,743 3,144 
PCBAVarious3,661 19,091 
General district balancing account receivable1 year389 377 
Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable1 year2,450 2,965 
Other regulatory assetsVarious3,022 3,197 
Total Regulatory Assets$265,630 $283,620 
Regulatory Liabilities  
Future tax benefits due to customers$131,218 $131,155 
Pension and retiree group health58,678 58,678 
HCBA2,771 14,318 
PCBA5,799 — 
CEBA1,424 6,036 
Net WRAM and MCBA long-term payable2,065 172 
Other components of net periodic benefit cost7,975 2,475 
RSF regulatory liability1,269 — 
Other regulatory liabilities1,465 845 
Total Regulatory Liabilities$212,664 $213,679 
Short-term regulatory assets and liabilities are excluded from the above table.
The short-term regulatory assets were $52.9 million as of September 30, 2023 and $66.8 million as of December 31, 2022. The short-term regulatory assets as of September 30, 2023 primarily consist of net WRAM and MCBA and PCBA receivables. As of December 31, 2022, the short-term regulatory assets primarily consist of net WRAM and MCBA, IRMA, and PCBA receivables.
The short-term portions of regulatory liabilities were $26.5 million as of September 30, 2023 and $12.2 million as of December 31, 2022. The short-term regulatory liabilities as of September 30, 2023 primarily consist of TCJA, HCBA and CEBA liabilities. As of December 31, 2022, the short-term regulatory liabilities primarily consist of TCJA liabilities.