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REGULATORY ASSETS AND LIABILITIES
6 Months Ended
Jun. 30, 2024
Regulatory Assets and Liabilities Disclosure [Abstract]  
REGULATORY ASSETS AND LIABILITIES REGULATORY ASSETS AND LIABILITIES
The following regulatory assets and liabilities were reflected on our balance sheets at June 30, 2024 and December 31, 2023. For more information on our regulatory assets and liabilities, see Note 6, Regulatory Assets and Liabilities, in our 2023 Annual Report on Form 10-K.
(in millions)June 30, 2024December 31, 2023
Regulatory assets
Plant retirement related items (1)
$137.2 $38.4 
Environmental remediation costs119.1 121.5 
Pension and OPEB costs63.2 62.0 
Income tax related items55.9 57.2 
AROs18.9 18.8 
Bluewater Natural Gas Holding, LLC13.1 11.9 
ReACT™9.1 10.4 
Uncollectible expense8.2 8.9 
Derivatives5.0 12.5 
Other, net26.9 19.0 
Total regulatory assets$456.6 $360.6 

(1)    Included in plant retirement related items at June 30, 2024, are $96.5 million of capitalized retirement costs related to the new EPA CCR Rule that was enacted in April 2024. See Note 19, Commitments and Contingencies, for more information.
(in millions)June 30, 2024December 31, 2023
Regulatory liabilities
Income tax related items$326.9 $331.4 
Removal costs 200.6 191.2 
Pension and OPEB benefits86.9 85.3 
Energy costs refundable through rate adjustments59.3 36.3 
Derivatives9.5 4.1 
Other, net30.2 32.2 
Total regulatory liabilities$713.4 $680.5 
Balance sheet presentation
Other current liabilities$7.8 $8.5 
Regulatory liabilities705.6 672.0 
Total regulatory liabilities$713.4 $680.5