Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2020

Regulatory Assets and Liabilities Disclosure [Abstract]

Schedule of Regulatory Assets and Liabilities

We had the following regulatory assets and liabilities (in thousands) as of:

	September 30, 2020		December 31, 2019
Regulatory assets
Deferred energy and fuel cost adjustments (a)	$	35,878	$	34,088
Deferred gas cost adjustments (a)	3,670		1,540
Gas price derivatives (a)	499		3,328
Deferred taxes on AFUDC (b)	7,683		7,790
Employee benefit plan costs and related deferred taxes (c)	114,971		115,900
Environmental (a)	1,417		1,454
Loss on reacquired debt (a)	23,342		24,777
Renewable energy standard adjustment (a)	—		1,622
Deferred taxes on flow through accounting (c)	44,528		41,220
Decommissioning costs (b)	9,421		10,670
Gas supply contract termination (a)	4,027		8,485
Other regulatory assets (a)	25,800		20,470
Total regulatory assets	271,236		271,344
Less current regulatory assets	(49,493)		(43,282)
Regulatory assets, non-current	$	221,743	$	228,062
Regulatory liabilities
Deferred energy and gas costs (a)	$	14,443	$	17,278
Employee benefit plan costs and related deferred taxes (c)	40,719		43,349
Cost of removal (a)	169,426		166,727
Excess deferred income taxes (c)	286,055		285,438
Other regulatory liabilities (c)	16,956		23,860
Total regulatory liabilities	527,599		536,652
Less current regulatory liabilities	(22,282)		(33,507)
Regulatory liabilities, non-current	$	505,317	$	503,145

__________

(a)    Recovery of costs, but we are not allowed a rate of return.

(b)    In addition to recovery of costs, we are allowed a rate of return.

(c)    In addition to recovery or repayment of costs, we are allowed a return on a portion of this amount or a reduction in rate base.