ASSETS HELD FOR SALE (Tables)

3 Months Ended

Mar. 31, 2026

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

The table below summarizes components of assets and liabilities in the disposal group classified as held for sale on the condensed consolidated balance sheets (in thousands of dollars):


	March 31, 2026
Assets held for sale:
Current regulatory assets	$	936
Utility plant in service	160,506
Accumulated provision for depreciation	(48,779)
Construction work in progress	1,063
Regulatory assets	10,756
Total assets held for sale(1)	$	124,482

Liabilities held for sale:
Current regulatory liabilities	$	297
Regulatory liabilities	8,480
Total liabilities held for sale(1)	$	8,777

(1) Total assets held for sale and total liabilities held for sale are presented within current assets and current liabilities, respectively, on the condensed consolidated balance sheets as of March 31, 2026, as the sale is expected to be completed within 12 months.

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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+ Details