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VARIABLE INTEREST ENTITES (Tables)
12 Months Ended
Dec. 31, 2023
Variable Interest Entity [Line Items]  
Schedule of Finite-Lived Intangible Assets
The following table summarizes the amortization expense related to the securitized intangible asset expected to be recognized in our consolidated statements of income:

For the year ending:(Thousands of dollars)
2024$27,843 
2025$29,391 
2026$31,025 
2027$32,751 
2028$34,572 
Kansas Gas Service Securitization I LLC  
Variable Interest Entity [Line Items]  
Schedule of Variable Interest Entities
The following table summarizes the impact of KGSS-I on our consolidated balance sheets:
December 31,December 31,
20232022
(Thousands of dollars)
Restricted cash and cash equivalents$20,552 $8,446 
Accounts receivable5,133 4,862 
Securitized intangible asset, net293,619 323,838 
Current maturities of securitized utility tariff bonds27,430 20,716 
Accounts payable394 3,204 
Accrued interest7,207 2,202 
Securitized utility tariff bonds, excluding current maturities, net of discounts and issuance costs of $5.3 million and $5.9 million, respectively
282,506 309,343 
Equity1,768 1,681 

The following table summarizes the impact of KGSS-I on our consolidated statements of income:
Year Ended December 31,
20232022
(Thousands of dollars)
Operating revenues$48,677 $5,769 
Operating expense(440)(52)
Amortization expense(30,219)(3,521)
Interest income696 
Interest expense(18,552)(2,202)
Income before income taxes$162 $