REGULATORY ASSETS AND LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2022

SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]

SCHEDULE OF REGULATED ASSETS AND LIABILITIES

The tables below present a summary of regulatory assets and liabilities, net of amortization, for the periods indicated:

	September 30, 2022
	Current		Noncurrent		Total
	(Thousands of dollars)
Winter weather event costs	$	243,232	$	342,997	$	586,229
Under-recovered purchased-gas costs	28,193		—		28,193
Pension and postemployment benefit costs	4,010		245,637		249,647
Reacquired debt costs	811		3,528		4,339
MGP remediation costs	98		29,767		29,865
Ad-valorem tax	12,779		—		12,779
WNA	10,555		—		10,555
Customer credit deferrals	14,595		—		14,595
Other	1,858		2,555		4,413
Total regulatory assets, net of amortization	316,131		624,484		940,615
Income tax rate changes	—		(536,612)		(536,612)
Over-recovered purchased-gas costs	(38,171)		—		(38,171)
Total regulatory liabilities	(38,171)		(536,612)		(574,783)
Net regulatory assets and liabilities	$	277,960	$	87,872	$	365,832

	December 31, 2021
	Current		Noncurrent		Total
	(Thousands of dollars)
Winter weather event costs	$	1,536,054	$	428,023	$	1,964,077
Under-recovered purchased-gas costs	31,863		—		31,863
Pension and postemployment benefit costs	11,507		260,559		272,066
Reacquired debt costs	812		4,070		4,882
MGP remediation costs	98		29,841		29,939
Ad-valorem tax	8,561		—		8,561
WNA	10,044		—		10,044
Customer credit deferrals	10,685		—		10,685
Other	2,052		2,369		4,421
Total regulatory assets, net of amortization	1,611,676		724,862		2,336,538
Income tax rate changes	—		(552,928)		(552,928)
Over-recovered purchased-gas costs	(8,090)		—		(8,090)
Total regulatory liabilities	(8,090)		(552,928)		(561,018)
Net regulatory assets and liabilities	$	1,603,586	$	171,934	$	1,775,520