We have identified legal obligations related to reclamation of mining sites; removal of fuel tanks, transformers containing polychlorinated biphenyls, an evaporation pond; and reclamation of wind turbine sites at our Electric Utilities segment. In addition, we have identified legal obligations related to retirement of gas pipelines, wells, and compressor stations at our Gas Utilities and removal of asbestos at our Utilities. We periodically review and update estimated costs related to these AROs. The actual cost may vary from estimates due to regulatory requirements, changes in technology and increased labor, materials, and equipment costs.

The following tables present the details of AROs which are included on the accompanying Consolidated Balance Sheets in Other deferred credits and other liabilities:


	December 31, 2024		Liabilities Incurred		Liabilities Settled		Accretion		Revisions to Prior Estimates			December 31, 2025
	(in millions)
Electric Utilities	$	30.0	$	—	$	—	$	1.3	$	(0.3	)	$	31.0
Gas Utilities		70.7		—		—		2.9		—			73.6
Total	$	100.7	$	—	$	—	$	4.2	$	(0.3	)	$	104.6


	December 31, 2023		Liabilities Incurred		Liabilities Settled		Accretion		Revisions to Prior Estimates		December 31, 2024
	(in millions)
Electric Utilities	$	28.7	$	—	$	—	$	1.1	$	0.2	$	30.0
Gas Utilities		67.5		0.2		—		3.0		—		70.7
Total	$	96.2	$	0.2	$	—	$	4.1	$	0.2	$	100.7

We also have legally required AROs related to certain assets within our electric transmission and distribution systems. These retirement obligations are pursuant to an easement or franchise agreement and are only required if we discontinue our utility service under such easement or franchise agreement. Accordingly, it is not possible to estimate a time period when these obligations could be settled, and therefore, a liability for the cost of these obligations cannot be measured at this time.