Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2025

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

Regulatory assets and liabilities were comprised of the following as of September 30, 2025 and December 31, 2024:

	Recovery Period	September 30, 2025		December 31, 2024
Regulatory Assets
Property-related temporary differences (tax benefits flowed through to customers)	Indefinite	$	178,279	$	178,279
Asset retirement obligations, net	Indefinite	31,051		28,883
Other accrued benefits	Indefinite	26,756		25,439
IRMA long-term accounts receivable	Various	25,233		46,278
Tank coating	Various	19,527		21,477
MWRAM long-term regulatory asset	1 - 2 years	13,570		16,353
General District Balancing Account receivable	Various	9,724		9,393
Incremental Cost Balancing Accounts (ICBA)	1 year	4,608		8,251
Customer Assistance Program and Rate Support Fund accounts receivable	1 year	4,423		9,910
Net WRAM and Modified Cost Balancing Account (MCBA) long-term accounts receivable	Various	3,776		3,633
Recoverable property losses	Various	2,131		2,633
Other regulatory assets	Various	7,441		6,877
Total Regulatory Assets		$	326,519	$	357,406
Regulatory Liabilities
Cost of removal		$	514,145	$	483,108
Pension and retiree group health		173,593		174,708
Future tax benefits due to customers		104,154		106,184
PFAS settlement proceeds		24,000		—
Other components of net periodic benefit cost		22,812		18,287
Pension Cost Balancing Account		17,009		14,143
Health Cost Balancing Account		4,264		3,630
Net WRAM and MCBA long-term payable		3,103		3,064
Conservation Expense Balancing Account		2,909		3,294
ICBA		2,548		6,003
Other regulatory liabilities		2,083		2,130
Total Regulatory Liabilities		$	870,620	$	814,551