Regulatory Assets and Liabilities

Regulatory assets and liabilities were comprised of the following as of September 30, 2015 and December 31, 2014:



	September 30, 2015		December 31, 2014
Regulatory Assets
Pension and retiree group health	$	244,514	$	245,008
Property-related temporary differences (tax benefits flowed through to ratepayers)	73,797		72,350
Other accrued benefits	29,356		32,959
Net WRAM and MCBA long-term accounts receivable	16,972		14,449
Asset retirement obligations, net	14,792		13,863
Interim rates long-term accounts receivable	5,694		10,627
Tank coating	7,264		—
Health care balancing account	4,445		1,075
Other regulatory assets	1,701		—
Total Regulatory Assets	$	398,535	$	390,331
Regulatory Liabilities
Future tax benefits due ratepayers	$	26,620	$	26,114
Conservation program	4,686		2,669
Pension balancing account	2,181		4,291
Other regulatory liabilities	2,640		3,373
Total Regulatory Liabilities	$	36,127	$	36,447

Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $38.1 million as of September 30, 2015 and $53.2 million as of December 31, 2014. The short-term regulatory assets were primarily interim rate memorandum account receivable and net WRAM and MCBA accounts receivable as of September 30, 2015 and December 31, 2014. The short-term portions of regulatory liabilities were $1.9 million as of September 30, 2015 and $6.1 million as of December 31, 2014. The short-term regulatory liabilities were primarily short term net WRAM payables as of September 30, 2015 and were primarily short term net WRAM payables and net refund balances to rate payers for the water conservation program from the 2009 General Rate Case (GRC) as of December 31, 2014.