Chesapeake Utilities Corporation CPK Eastern Shore — Regulatory liabilities
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Where this comes from
Reported directly by Chesapeake Utilities Corporation in its filing.
Tagged under the XBRL concept us-gaap:RegulatoryLiabilities.
The source filing: Chesapeake Utilities Corporation’s 10-Q, filed August 6, 2026.
- Filed
- Aug 6, 2026, 5:18 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001628280-26-054477
In connection with the TCJA, which was signed into law in December 2017, customer rates for our regulated businesses were adjusted as approved by the regulators. Regulatory liabilities related to accumulated deferred income taxes (“ADIT”) associated with the TCJA amounted to $82.8 million and $83.4 million at June 30, 2026 and December 31, 2025, respectively. With the exception of the ADIT balance of $34.2 million attributable to Eastern Shore, such amounts are being amortized in accordance with approvals received from the Delaware, Maryland, and Florida PSCs in 2018 and 2019. The ADIT balance attributable to Eastern Shore will be addressed in its next rate case filing.
Item 1. Financial Statements
FAQ
- What is Chesapeake Utilities Corporation's eastern shore — regulatory liabilities?
- Chesapeake Utilities Corporation (CPK) reported eastern shore — regulatory liabilities of $34.2M in Q2 2026.
- What does eastern shore — regulatory liabilities mean?
- This metric represents the balance of regulatory liabilities specifically associated with the Eastern Shore natural gas transmission operations. These liabilities arise when the utility collects amounts from customers in advance of incurring related costs or when regulatory commissions mandate the deferral of specific financial obligations to be settled in future periods. Monitoring this balance is essential for understanding the timing of cash flows and the potential impact of future rate adjustments on the segment's financial position.
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