XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.1
Unaudited Financial Information (Tables)
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
Schedule of Regulatory Assets Significant regulatory assets and liabilities as of March 31, 2023 and September 30, 2022 included the following:
March 31,
2023		September 30,
2022
 (In thousands)
Regulatory assets:
Pension and postretirement benefit costs$24,096 $31,122 
Infrastructure mechanisms (1)
203,010 235,972 
Winter Storm Uri incremental costs (2)
121,493 2,109,454 
Deferred gas costs49,156 119,742 
Regulatory excess deferred taxes (3)
47,656 47,311 
Recoverable loss on reacquired debt3,322 3,406 
Deferred pipeline record collection costs51,967 36,898 
Other13,231 21,467 
$513,931 $2,605,372 
Regulatory liabilities:
Regulatory excess deferred taxes (3)
$466,496 $545,021 
Regulatory cost of removal obligation568,778 568,307 
Deferred gas costs97,407 28,834 
Asset retirement obligation5,737 5,737 
APT annual adjustment mechanism39,360 31,138 
Pension and postretirement benefit costs146,829 156,857 
Other30,703 23,013 
$1,355,310 $1,358,907 
 
(1)Infrastructure mechanisms in Texas, Louisiana and Tennessee allow for the deferral of all eligible expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest on deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates.
(2)Includes extraordinary gas costs incurred during Winter Storm Uri and certain related carrying costs. See Note 8 to the unaudited condensed consolidated financial statements for further information.
(3)Regulatory excess deferred taxes represent changes in our net deferred tax liability related to our cost of service ratemaking due to the enactment of Tax Cuts and Jobs Act of 2017 (the "TCJA") and a Kansas legislative change enacted in fiscal 2020. See Note 11 to the unaudited condensed consolidated financial statements for further information.
Schedule of Regulatory Liabilities Significant regulatory assets and liabilities as of March 31, 2023 and September 30, 2022 included the following:
March 31,
2023		September 30,
2022
 (In thousands)
Regulatory assets:
Pension and postretirement benefit costs$24,096 $31,122 
Infrastructure mechanisms (1)
203,010 235,972 
Winter Storm Uri incremental costs (2)
121,493 2,109,454 
Deferred gas costs49,156 119,742 
Regulatory excess deferred taxes (3)
47,656 47,311 
Recoverable loss on reacquired debt3,322 3,406 
Deferred pipeline record collection costs51,967 36,898 
Other13,231 21,467 
$513,931 $2,605,372 
Regulatory liabilities:
Regulatory excess deferred taxes (3)
$466,496 $545,021 
Regulatory cost of removal obligation568,778 568,307 
Deferred gas costs97,407 28,834 
Asset retirement obligation5,737 5,737 
APT annual adjustment mechanism39,360 31,138 
Pension and postretirement benefit costs146,829 156,857 
Other30,703 23,013 
$1,355,310 $1,358,907 
 
(1)Infrastructure mechanisms in Texas, Louisiana and Tennessee allow for the deferral of all eligible expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest on deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates.
(2)Includes extraordinary gas costs incurred during Winter Storm Uri and certain related carrying costs. See Note 8 to the unaudited condensed consolidated financial statements for further information.
(3)Regulatory excess deferred taxes represent changes in our net deferred tax liability related to our cost of service ratemaking due to the enactment of Tax Cuts and Jobs Act of 2017 (the "TCJA") and a Kansas legislative change enacted in fiscal 2020. See Note 11 to the unaudited condensed consolidated financial statements for further information.