Note 4— Accounts Receivable
Accounts receivable consisted of the following at December 31, 2016 and 2015:
(in thousands) 2016 2015
Accounts receivable - billed $ 4,188 $ 2,235
Less allowance for doubtful accounts (51) (51)
Accounts Receivable - billed, net $ 4,137 $ 2,184
Accounts receivable - unbilled $ 1,921 $ 2,283
Less allowance for doubtful accounts - -
Accounts Receivable - unbilled, net $ 1,921 $ 2,283
Note 5 — Deferred Charges and Other Assets
Deferred charges and other assets as of December 31, 2016 and 2015 consisted of the
following:
Recovery
Period
(in thousands) 2016 2015 (in years)
Regulatory assets:
Source development charges $ 1,041 $ 652 5 - 25
Miscellaneous studies 854 862 2-25
Unrecovered pension and post-retirement
benefits expense 7,457 6,895 0
Total regulatory assets 9,352 8,409
Supplemental executive retirement plan asset 706 645
Subtotal 10,058 9,054
Line of credit debt issuance expenses, net - 2 @
Total deferred charges and other assets $ 10,058 $ 9,066
We expect to recover these amounts consistent with the anticipated expense recognition of these assets.
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