v3.26.1
Regulatory Assets and Liabilities
6 Months Ended
Jun. 30, 2026
Regulated Operations [Abstract]  
Regulatory Assets and Liabilities REGULATORY ASSETS AND LIABILITIES
Detailed information about the Corporation's regulatory assets and liabilities is provided in Note 8 to the 2025 Annual Financial Statements. A summary follows.
As at
June 30,December 31,
($ millions)
2026 2025 
Regulatory assets
Deferred income taxes 2,507 2,424 
Deferred energy management costs 699 701 
Rate stabilization and related accounts 590 552 
Employee future benefits 194 192 
Deferred lease costs166 145 
Derivatives129 135 
Deferred restoration costs116 109 
Manufactured gas plant site remediation deferral 91 84 
Business development deposit tax67 58 
Roadrunner Reserve 1 cost deferral50 23 
Generation early retirement costs46 49 
Meter cost recovery34 37 
Other regulatory assets 517 513 
Total regulatory assets5,206 5,022 
Less: Current portion(1,019)(915)
Long-term regulatory assets4,187 4,107 
Regulatory liabilities
Future cost of removal1,958 1,853 
Deferred income taxes1,420 1,349 
Employee future benefits454 467 
Rate stabilization and related accounts186 183 
Renewable energy surcharge175 164 
Energy efficiency liability69 68 
Other regulatory liabilities196 178 
Total regulatory liabilities4,458 4,262 
Less: Current portion(469)(452)
Long-term regulatory liabilities3,989 3,810