Regulatory Assets and Liabilities (Tables)
12 Months Ended
Dec. 31, 2013
Components of Regulatory Assets

The regulatory assets represent costs that are expected to be fully recovered from customers in future rates. Except for income taxes, regulatory assets are excluded from the Company’s rate base and generally do not earn a return. The components of regulatory assets at December 31 are as follows:

 

 

2013

 

 

2012

 

Income taxes recoverable through rates

$

242,902

 

 

$

242,653

 

Debt and preferred stock expense

 

72,349

 

 

 

73,474

 

Deferred pension expense

 

109,799

 

 

 

326,578

 

Deferred other postretirement benefit expense

 

3,653

 

 

 

167,414

 

Deferred security costs

 

139

 

 

 

2,240

 

Deferred business services project expense

 

7,763

 

 

 

8,226

 

Deferred tank painting costs

 

33,519

 

 

 

31,526

 

Deferred rate case expense

 

9,407

 

 

 

11,614

 

Purchase premium recoverable through rates

 

60,787

 

 

 

60,241

 

Environmental remediation recoverable through rates

 

8,027

 

 

 

8,656

 

Coastal water project costs

 

16,826

 

 

 

21,175

 

San Clemente Dam project costs

 

44,404

 

 

 

31,403

 

Removal costs recoverable through rates

 

126,771

 

 

 

98,541

 

Other

 

122,119

 

 

 

115,373

 

 

$

858,465

 

 

$

1,199,114

 

 

Components of Regulatory Liabilities

The components of regulatory liabilities at December 31 are as follows:

 

 

2013

 

 

2012

 

 

 

 

 

 

 

 

 

Removal costs recovered through rates

$

301,537

 

 

$

285,901

 

Other

 

71,782

 

 

 

78,280

 

 

$

373,319

 

 

$

364,181