REGULATORY ASSETS AND LIABILTIES (Tables)

12 Months Ended

Dec. 31, 2025

Regulated Operations [Abstract]

Schedule of regulatory assets and liabilities

Regulatory assets and liabilities were comprised of the following as of December 31:

	Recovery Period	2025		2024
Regulatory Assets
Property-related temporary differences (tax benefits flowed through to customers)	Indefinite	$	199,465	$	178,279
Asset retirement obligations, net	Indefinite	30,073		28,883
Other accrued benefits	Indefinite	26,263		25,439
IRMA long-term accounts receivable	Various	22,077		46,278
Tank coating	Various	19,495		21,477
MWRAM long-term regulatory asset	1-2 years	12,876		16,353
General district balancing account receivable	Various	9,844		9,393
Incremental Cost Balancing Accounts (ICBA)	1 year	4,722		8,251
Net WRAM and MCBA long-term accounts receivable	Various	4,078		3,633
Customer Assistance Program (CAP) and Rate Support Fund (RSF) accounts receivable	1 year	2,651		9,910
Recoverable property losses	Various	2,051		2,633
Other regulatory assets	Various	6,270		6,877
Total Regulatory Assets		$	339,865	$	357,406
Regulatory Liabilities
Cost of removal		$	523,813	$	483,108
Pension and retiree group health		219,133		174,708
Future tax benefits due to customers		103,662		106,184
PFAS settlement proceeds		25,193		—
Other components of net periodic benefit cost		24,248		18,287
Pension Cost Balancing Account (PCBA)		17,837		14,143
Conservation Expense Balancing Account (CEBA)		5,202		3,294
Health Cost Balancing Account (HCBA)		4,149		3,630
Net WRAM and MCBA long-term payable		3,117		3,064
ICBA		2,144		6,003
Other regulatory liabilities		1,316		2,130
Total Regulatory Liabilities		$	929,814	$	814,551