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REGULATORY LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2025
REGULATORY LIABILITIES [Abstract]  
Regulatory Liabilities
Regulatory liabilities comprise:
 
 
 
(in thousands)
 
 
 
March 31, 2025
   
December 31, 2024
 
 
           
Utility plant retirement cost obligation
 
$
312
   
$
279
 
Deferred settlement refunds
   
2,496
     
2,496
 
Deferred income taxes (related to TCJA)
   
27,167
     
27,492
 
   
$
29,975
   
$
30,267