Regulatory assets and liabilities included on the Consolidated Balance Sheets as of September 30, are comprised of the following:



(Thousands)	2013		2012
Regulatory assets-current
Underrecovered gas costs	$	953	$	7,053
Conservation Incentive Program	18,887		25,681
New Jersey Clean Energy Program	14,532		—
Total current regulatory assets	$	34,372	$	32,734
Regulatory assets-noncurrent
Environmental remediation costs
Expended, net of recoveries	$	46,968	$	59,745
Liability for future expenditures	183,600		182,000
Deferred income taxes	10,718		11,405
Derivatives, net	19		—
SAVEGREEN	30,004		26,025
New Jersey Clean Energy Program	—		5,619
Postemployment and other benefit costs	101,415		142,495
Deferred Superstorm Sandy costs	14,822		—
Other noncurrent regulatory assets	14,656		13,974
Total noncurrent regulatory assets	$	402,202	$	441,263
Regulatory liability-current
Derivatives, net	1,456		1,169
Total current regulatory liabilities	$	1,456	$	1,169
Regulatory liabilities-noncurrent
Cost of removal obligation	$	79,315	$	65,994
Derivatives, net	—		1,000
Other noncurrent regulatory liabilities	332		83
Total noncurrent regulatory liabilities	$	79,647	$	67,077