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Regulatory Matters (Tables)
12 Months Ended
Dec. 31, 2025
Regulated Operations [Abstract]  
Schedule of Regulatory Assets
The Company’s regulatory assets and liabilities consisted of the following:
(in thousands)Recovery PeriodDecember 31, 2025December 31, 2024
Regulatory Assets
Acquisition premiums
25 or 50 years
$5,478 $2,589 
Income taxes recoverable through future ratesVarious1,247 1,326 
Other regulatory assetsVarious497 117 
Total regulatory assets7,222 4,032 
Less: current portion219 — 
Total noncurrent regulatory assets$7,003 $4,032 
Regulatory Liabilities
Acquired ICFAs$4,243 $4,243 
Income taxes payable through future rates449 468 
Depreciation adjustment653 675 
Total regulatory liabilities5,345 5,386 
Less: current portion131 — 
Total noncurrent regulatory liabilities$5,214 $5,386 
Schedule of Regulatory Liabilities
The Company’s regulatory assets and liabilities consisted of the following:
(in thousands)Recovery PeriodDecember 31, 2025December 31, 2024
Regulatory Assets
Acquisition premiums
25 or 50 years
$5,478 $2,589 
Income taxes recoverable through future ratesVarious1,247 1,326 
Other regulatory assetsVarious497 117 
Total regulatory assets7,222 4,032 
Less: current portion219 — 
Total noncurrent regulatory assets$7,003 $4,032 
Regulatory Liabilities
Acquired ICFAs$4,243 $4,243 
Income taxes payable through future rates449 468 
Depreciation adjustment653 675 
Total regulatory liabilities5,345 5,386 
Less: current portion131 — 
Total noncurrent regulatory liabilities$5,214 $5,386