Unaudited Financial Information (Table)

6 Months Ended

Mar. 31, 2016

Significant regulatory assets and liabilities as of March 31, 2016 and September 30, 2015 included the following:



	March 31, 2016		September 30, 2015
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	113,483	$	121,183
Infrastructure mechanisms⁽²⁾	53,698		32,813
Deferred gas costs	1,136		9,715
Recoverable loss on reacquired debt	15,040		16,319
APT annual adjustment mechanism	—		1,002
Rate case costs	1,796		1,533
Other	16,297		9,774
	$	201,450	$	192,339
Regulatory liabilities:
Regulatory cost of removal obligations	$	486,857	$	483,676
Deferred gas costs	68,812		28,100
Asset retirement obligations	9,063		9,063
APT annual adjustment mechanism	640		—
Other	5,202		3,693
	$	570,574	$	524,532


⁽¹⁾	Includes $13.6 million and $16.6 million of pension and postretirement expense deferred pursuant to regulatory authorization.


⁽²⁾	Infrastructure mechanisms in Texas and Louisiana allow for the deferral of all expenses associated with capital expenditures incurred pursuant to these rules, which primarily consists of interest, depreciation and other taxes, until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates.

Significant regulatory assets and liabilities as of March 31, 2016 and September 30, 2015 included the following:



	March 31, 2016		September 30, 2015
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	113,483	$	121,183
Infrastructure mechanisms⁽²⁾	53,698		32,813
Deferred gas costs	1,136		9,715
Recoverable loss on reacquired debt	15,040		16,319
APT annual adjustment mechanism	—		1,002
Rate case costs	1,796		1,533
Other	16,297		9,774
	$	201,450	$	192,339
Regulatory liabilities:
Regulatory cost of removal obligations	$	486,857	$	483,676
Deferred gas costs	68,812		28,100
Asset retirement obligations	9,063		9,063
APT annual adjustment mechanism	640		—
Other	5,202		3,693
	$	570,574	$	524,532


⁽¹⁾	Includes $13.6 million and $16.6 million of pension and postretirement expense deferred pursuant to regulatory authorization.


⁽²⁾	Infrastructure mechanisms in Texas and Louisiana allow for the deferral of all expenses associated with capital expenditures incurred pursuant to these rules, which primarily consists of interest, depreciation and other taxes, until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates.