v3.25.4
Regulatory Matters (Tables)
12 Months Ended
Dec. 31, 2025
Regulated Operations [Abstract]  
Schedule of Regulatory Assets and Liabilities

We had the following regulatory assets and liabilities as of December 31:

 

2025

 

2024

 

 

(in millions)

 

Regulatory assets

 

 

 

 

Winter Storm Uri (a)

$

50.7

 

$

109.5

 

Deferred energy and fuel cost adjustments (b)

 

83.3

 

 

62.8

 

Deferred gas cost adjustments (b)

 

10.2

 

 

14.5

 

Gas price derivatives (b)

 

4.6

 

 

2.9

 

Deferred taxes on AFUDC (b)

 

10.6

 

 

8.0

 

Employee benefit plans and related deferred taxes (c)

 

87.4

 

 

89.0

 

Environmental (b)

 

13.1

 

 

10.7

 

Loss on reacquired debt (b)

 

14.1

 

 

15.7

 

Deferred taxes on flow-through accounting (b)

 

94.8

 

 

87.7

 

Other regulatory assets (b)

 

25.9

 

 

26.9

 

Total regulatory assets

 

394.7

 

 

427.7

 

Less current regulatory assets

 

(139.7

)

 

(154.8

)

Regulatory assets, non-current

$

255.0

 

$

272.9

 

 

 

 

 

 

Regulatory liabilities

 

 

 

 

Deferred energy and fuel cost adjustments (b)

$

12.3

 

$

5.8

 

Deferred gas cost adjustments (b)

 

51.5

 

 

62.0

 

Employee benefit plans and related deferred taxes (c)

 

36.2

 

 

36.7

 

Cost of removal (b)

 

216.5

 

 

197.0

 

Excess deferred income taxes (c)

 

230.3

 

 

238.5

 

Colorado renewable energy (b)

 

33.2

 

 

24.1

 

Other regulatory liabilities (c)

 

8.2

 

 

4.6

 

Total regulatory liabilities

 

588.2

 

 

568.7

 

Less current regulatory liabilities

 

(99.9

)

 

(94.1

)

Regulatory liabilities, non-current

$

488.3

 

$

474.6

 

 

(a)
Timing of Winter Storm Uri incremental cost recovery and associated carrying costs vary by jurisdiction. See further information below.
(b)
Recovery/repayment of costs, but we are not allowed a rate of return.
(c)
In addition to recovery or repayment of costs, we are allowed a return on a portion of this amount or a reduction in rate base.