Environmental Matters (Tables)

9 Months Ended

Sep. 30, 2017

Environmental Remediation Obligations [Abstract]

Schedule of Environmental Loss Contingencies by Site

The following table summarizes information regarding liabilities related to environmental sites, which are recorded in other current liabilities and other noncurrent liabilities on the balance sheet:



	Current Liabilities						Non-Current Liabilities
	September 30,				December 31,		September 30,				December 31,
In thousands	2017		2016		2016		2017		2016		2016
Portland Harbor site:
Gasco/Siltronic Sediments	$	860	$	1,726	$	869	$	43,796	$	42,880	$	43,972
Other Portland Harbor	1,379		1,461		1,970		3,618		4,362		4,148
Gasco/Siltronic Upland site	7,537		8,191		10,657		48,758		49,928		49,183
Central Service Center site	31		112		73		—		—		—
Front Street site	846		841		906		10,788		7,818		7,786
Oregon Steel Mills	—		—		—		179		179		179
Total	$	10,653	$	12,331	$	14,475	$	107,139	$	105,167	$	105,268

Environmental Regulatory Table

The following table presents information regarding the total regulatory asset deferred:



	September 30,						December 31,
In thousands	2017			2016			2016
Deferred costs and interest ⁽¹⁾	$	52,888		$	54,704		$	53,039
Accrued site liabilities ⁽²⁾	117,388			117,202			119,443
Insurance proceeds and interest	(100,575		)	(97,893		)	(98,523		)
Total regulatory asset deferral⁽¹⁾	$	69,701		$	74,013		$	73,959
Current regulatory assets⁽³⁾	6,362			9,734			9,989
Long-term regulatory assets⁽³⁾	63,339			64,279			63,970


⁽¹⁾	Includes pre-review and post-review deferred costs, amounts currently in amortization, and interest, net of amounts collected from customers.


⁽²⁾	Excludes $0.3 million, or 3.32% of the Front Street site liability as the OPUC allows recovery of 96.68% of costs for those sites allocable to Oregon, including those that historically served only Oregon customers.

⁽³⁾

Environmental costs relate to specific sites approved for regulatory deferral by the OPUC and WUTC. In Oregon, we earn a carrying charge on cash amounts paid, whereas amounts accrued but not yet paid do not earn a carrying charge until expended. We also accrue a carrying charge on insurance proceeds for amounts owed to customers. In Washington, a carrying charge related to deferred amounts will be determined in a future proceeding. Current environmental costs represent remediation costs management expects to collect from customers in the next 12 months. Amounts included in this estimate are still subject to a prudence and earnings test review by the OPUC and do not include the $5 million tariff rider. The amounts allocable to Oregon are recoverable through utility rates, subject to an earnings test.