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Regulatory assets and liabilities (Tables)
12 Months Ended
Dec. 31, 2014
Regulatory Assets and Liabilities Disclosure [Abstract]  
Regulatory assets
The following table summarizes the individual components of unamortized regulatory assets and liabilities as of December 31:
 
Estimated Recovery
Period
*
2014

2013

 
 
 
(In thousands)
Regulatory assets:
 
 
 
 
Pension and postretirement benefits (a)
(e)
 
$
182,565

$
105,123

Taxes recoverable from customers (a)
Over plant lives
 
22,910

18,266

Manufactured gas plant sites remediation (a)
Up to 3 years
 
17,548

15,797

Natural gas costs recoverable through rate adjustments (b)
Up to 28 months
 
19,575

12,060

Long-term debt refinancing costs (a)
Up to 23 years
 
7,864

8,697

Costs related to identifying generation development (a)
Up to 12 years
 
4,165

4,512

Other (a) (b)
Largely within 1- 4 years
 
14,959

15,311

Total regulatory assets
 
 
269,586

179,766

Regulatory liabilities:
 
 
 
 
Plant removal and decommissioning costs (c)
 
 
338,641

308,431

Taxes refundable to customers (c)
 
 
17,772

20,180

Natural gas costs refundable through rate adjustments (d)
 
 
13,238

16,932

Other (c) (d)
 
 
16,601

21,868

Total regulatory liabilities
 
 
386,252

367,411

Net regulatory position
 
 
$
(116,666
)
$
(187,645
)
*
Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
(a)
Included in deferred charges and other assets - other on the Consolidated Balance Sheets.
(b)
Included in prepayments and other current assets on the Consolidated Balance Sheets.
(c)
Included in other liabilities on the Consolidated Balance Sheets.
(d)
Included in other accrued liabilities on the Consolidated Balance Sheets.
(e)
Recovered as expense is incurred or cash contributions are made.
Regulatory liabilities
The following table summarizes the individual components of unamortized regulatory assets and liabilities as of December 31:
 
Estimated Recovery
Period
*
2014

2013

 
 
 
(In thousands)
Regulatory assets:
 
 
 
 
Pension and postretirement benefits (a)
(e)
 
$
182,565

$
105,123

Taxes recoverable from customers (a)
Over plant lives
 
22,910

18,266

Manufactured gas plant sites remediation (a)
Up to 3 years
 
17,548

15,797

Natural gas costs recoverable through rate adjustments (b)
Up to 28 months
 
19,575

12,060

Long-term debt refinancing costs (a)
Up to 23 years
 
7,864

8,697

Costs related to identifying generation development (a)
Up to 12 years
 
4,165

4,512

Other (a) (b)
Largely within 1- 4 years
 
14,959

15,311

Total regulatory assets
 
 
269,586

179,766

Regulatory liabilities:
 
 
 
 
Plant removal and decommissioning costs (c)
 
 
338,641

308,431

Taxes refundable to customers (c)
 
 
17,772

20,180

Natural gas costs refundable through rate adjustments (d)
 
 
13,238

16,932

Other (c) (d)
 
 
16,601

21,868

Total regulatory liabilities
 
 
386,252

367,411

Net regulatory position
 
 
$
(116,666
)
$
(187,645
)
*
Estimated recovery period for regulatory assets currently being recovered in rates charged to customers.
(a)
Included in deferred charges and other assets - other on the Consolidated Balance Sheets.
(b)
Included in prepayments and other current assets on the Consolidated Balance Sheets.
(c)
Included in other liabilities on the Consolidated Balance Sheets.
(d)
Included in other accrued liabilities on the Consolidated Balance Sheets.
(e)
Recovered as expense is incurred or cash contributions are made.