Regulatory Matters

9 Months Ended

Sep. 30, 2021

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following presents our current and long-term regulatory assets and liabilities as of September 30, 2021 and December 31, 2020 and the period we expect to recover or refund such amounts:


	Period of	September 30, 2021				December 31, 2020
(in thousands)	Recovery/Refund	Current		Long-Term		Current		Long Term

Regulatory Assets
Pension and Other Postretirement Benefit Plans1	Various	$	11,037	$	139,467	$	11,037	$	146,071
Alternative Revenue Program Riders2	Up to 3 years	7,229		8,225		8,871		9,373
Asset Retirement Obligations1	Asset lives	—		7,065		—		8,462

ISO Cost Recovery Trackers1	Up to 2 years	270		1,027		1,079		867
Unrecovered Project Costs1	Up to 3 years	3,227		1,456		361		2,989
Deferred Rate Case Expenses1	Various	637		936		360		230
Debt Reacquisition Premiums1	Up to 12 years	117		262		192		341
Other1	Various	—		77		—		62
Total Regulatory Assets		$	22,517	$	158,515	$	21,900	$	168,395
Regulatory Liabilities
Deferred Income Taxes	Asset lives	$	—	$	130,555	$	—	$	134,719
Plant Removal Obligations	Asset lives	5,893		96,734		—		98,707
Fuel Clause Adjustments	Up to 1 year	5,692		—		10,947		—
Alternative Revenue Program Riders	Various	5,265		2,507		3,581		470
Pension and Other Postretirement Benefit Plans	Up to 1 year	1,959		—		1,959		—


Derivative Instruments	Various	6,136		787		—		—
Other	Various	378		150		176		77
Total Regulatory Liabilities		$	25,323	$	230,733	$	16,663	$	233,973

1Costs subject to recovery without a rate of return.
2Amount eligible for recovery includes an incentive or rate of return.