v3.26.3
Regulatory Assets and Liabilities (Tables)
 9 Months Ended
Sep. 30, 2026
Regulated Operations [Abstract]  
Schedule of Regulatory Assets and Liabilities
Regulatory assets and liabilities were comprised of the following as of September 30, 2026 and December 31, 2025:
Recovery PeriodSeptember 30, 2026December 31, 2025
Regulatory Assets
Property-related temporary differences (tax benefits flowed through to customers)Indefinite$199,465 $199,465 
Asset retirement obligations, netIndefinite32,340 30,073 
Other accrued benefitsIndefinite28,406 26,263 
Tank coatingVarious17,753 19,495 
M-WRAM long-term regulatory asset
1 - 2 years
13,307 12,876 
IRMA long-term accounts receivableVarious11,165 22,077 
Incremental Cost Balancing Accounts (ICBA)
1 year
8,507 4,722 
Recoverable property lossesVarious1,609 2,051 
General District Balancing Account (GDBA) long-term accounts receivableVarious744 9,844 
Customer Assistance Program and Rate Support Fund accounts receivable— 2,651 
Net WRAM and Modified Cost Balancing Account (MCBA) long-term accounts receivable— 4,078 
Other regulatory assetsVarious6,819 6,270 
Total Regulatory Assets$320,115 $339,865 
Regulatory Liabilities
Cost of removal$548,503 $523,813 
Pension and retiree group health216,972 219,133 
Future tax benefits due to customers101,930 103,662 
Other components of net periodic benefit cost30,180 24,248 
Conservation Expense Balancing Account (CEBA)5,929 5,202 
Customer Assistance Program and Rate Support Fund accounts payable4,237 — 
PFAS settlement proceeds3,397 25,193 
ICBA3,129 2,144 
Health Cost Balancing Account (HCBA)2,497 4,149 
Pension Cost Balancing Account (PCBA)1,933 17,837 
Net WRAM and MCBA long-term payable— 3,117 
Other regulatory liabilities1,616 1,316 
Total Regulatory Liabilities$920,323 $929,814