| SCHEDULE OF REGULATED ASSETS AND LIABILITIES |
The tables below present a summary of regulatory assets and liabilities, net of amortization, for the periods indicated:
| | | | | | | | | | | | | | | | | | | | | | June 30, 2026 | | | | Current | | Noncurrent | | Total | | | | (Thousands of dollars) | | | Under-recovered purchased-gas costs | | $ | 19,830 | | | $ | — | | | $ | 19,830 | | | | Pension and postemployment benefit costs, net | | 10,187 | | | 216,408 | | | 226,595 | | | | Reacquired debt costs | | 723 | | | 904 | | | 1,627 | | | | MGP remediation costs | | 1,000 | | | 29,342 | | | 30,342 | | | | | | | | | | | | WNA | | 32,835 | | | — | | | 32,835 | | | | Customer credit deferrals | | 12,385 | | | 1,075 | | | 13,460 | | | | Other, net | | 6,407 | | | 2,975 | | | 9,382 | | | | Total regulatory assets | | 83,367 | | | 250,704 | | | 334,071 | | | | Income tax rate changes | | — | | | (428,331) | | | (428,331) | | | | Over-recovered purchased-gas costs | | (22,384) | | | — | | | (22,384) | | | | Ad-valorem tax | | (2,060) | | | — | | | (2,060) | | | | Other | | (258) | | | (4,804) | | | (5,062) | | | | Total regulatory liabilities | | (24,702) | | | (433,135) | | | (457,837) | | | | Net regulatory assets and liabilities | | $ | 58,665 | | | $ | (182,431) | | | $ | (123,766) | | |
| | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | | | Current | | Noncurrent | | Total | | | | (Thousands of dollars) | | | Under-recovered purchased-gas costs | | $ | 10,692 | | | $ | — | | | $ | 10,692 | | | | Pension and postemployment benefit costs, net | | 10,929 | | | 221,809 | | | 232,738 | | | | Reacquired debt costs | | 723 | | | 1,266 | | | 1,989 | | | | MGP remediation costs | | 1,000 | | | 29,105 | | | 30,105 | | | | | | | | | | | | WNA | | 19,175 | | | — | | | 19,175 | | | | Customer credit deferrals | | 2,953 | | | 1,091 | | | 4,044 | | | | Other, net | | 4,032 | | | 2,954 | | | 6,986 | | | | Total regulatory assets | | 49,504 | | | 256,225 | | | 305,729 | | | | Income tax rate changes | | — | | | (444,986) | | | (444,986) | | | | Over-recovered purchased-gas costs | | (56,876) | | | — | | | (56,876) | | | | Ad-valorem tax | | (165) | | | — | | | (165) | | | | Other | | (236) | | | (6,634) | | | (6,870) | | | | Total regulatory liabilities | | (57,277) | | | (451,620) | | | (508,897) | | | | Net regulatory assets and liabilities | | $ | (7,773) | | | $ | (195,395) | | | $ | (203,168) | | |
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