4.
Accounts Receivable
Accounts receivable consisted of the following at December 31, 2020 and 2019:
(in thousands) 2020 2019
Accounts receivable - billed S 4365 S 3,091
Less allowance for doubtful accounts (68) (50)
Accounts receivable - billed, net S 4,297 S 3,041
Accounts receivable - unbitled S 4,473 S 2,575
Less allowance for doubtful accounts - -
Accounts receivable - unbilled, net S 4,473 S 2,575
Deferred Charges and Other Assets
Deferred charges and other assets as of December 31, 2020 and 2019 consisted of the
following:
Recovery
Period
(in thousands) 2020 2019 (in years)
Regulatory assets:
Source development charges S 1,004 S 801 5-25
Miscellaneous studies 998 790 2-25
Unrecovered pension and post-retirement
benefits expense 14,197 11,347 (1)
Total regulatory assets 16,199 12,938
Supplemental executive retirement plan asset 815 789
Total deferred charges and other assets S 17,014 S 13,727
We expect to recover these amounts consistent with the anticipated expense recognition of these assets.
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