Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Unbilled Accounts Receivable

Accounts receivable includes unbilled energy revenues of the following amounts as of December 31 (dollars in thousands):

	2012		2011
Unbilled accounts receivable	$	77,298	$	82,950

Ratio Of Depreciation To Average Depreciable Property

For utility operations, the ratio of depreciation provisions to average depreciable property was as follows for the years ended December 31:

	2012		2011		2010
Ratio of depreciation to average depreciable property	2.92	%	2.92	%	2.84	%

Utility Taxes

Utility related taxes collected from customers (primarily state excise taxes and city utility taxes) are recorded as operating revenue and expense and totaled the following amounts for the years ended December 31 (dollars in thousands):

	2012		2011		2010
Utility taxes	$	53,716	$	55,739	$	49,953

Effective Afudc Rate

The effective AFUDC rate was the following for the years ended December 31:

	2012		2011		2010
Effective AFUDC rate	7.62	%	7.91	%	8.25	%	(1)

(1) Generally, the AFUDC rate changes effective January 1 of every year, however this rate was effective from January 1, 2010 to November 30, 2010. Effective December 1, 2010, the rate was changed to 7.91%.

Other Income - Net

Other Income - net consisted of the following items for the years ended December 31 (dollars in thousands):

	2012			2011			2010
Interest income	$	(944	)	$	(1,327	)	$	(1,159	)
Interest on regulatory deferrals	(68		)	(89		)	(248		)
Equity-related AFUDC	(4,055		)	(2,225		)	(3,353		)
Net loss on investments	3,343			488			3,297
Other income	(3,301		)	(280		)	(1,034		)
Total (1)	$	(5,025	)	$	(3,433	)	$	(2,497	)

(1) Includes an immaterial correction of an error related to the reclassification of certain operating expenses from other expense-net to utility and non-utility other operating expenses and utility taxes other than income taxes. This correction did not have an impact on net income or earnings per share. See further discussion of this reclassification below under "Immaterial Correction of an Error".

Allowance For Doubtful Accounts

The following table presents the activity in the allowance for doubtful accounts during the years ended December 31 (dollars in thousands):

	2012			2011			2010
Allowance as of the beginning of the year	$	43,958		$	44,883		$	42,928
Additions expensed during the year	4,213			5,232			5,194
Net deductions	(4,016		)	(6,157		)	(3,239		)
Allowance as of the end of the year	$	44,155		$	43,958		$	44,883

Materials And Supplies Fuel Stock And Natural Gas Stored

Inventories of materials and supplies, fuel stock and natural gas stored are recorded at average cost for our regulated operations and the lower of cost or market for our non-regulated operations and consisted of the following as of December 31 (dollars in thousands):

	2012		2011
Materials and supplies	$	26,058	$	24,148
Fuel stock	4,121		4,248
Natural gas stored	17,276		23,610
Total	$	47,455	$	52,006

Investments And Funds Held For Clients

Investments and funds held for clients as of December 31, 2012 are as follows (dollars in thousands):

	Amortized Cost (1)		Unrealized Gain (Loss)		Fair Value
Cash and cash equivalents	$	13,867	$	—	$	13,867
Money market funds	15,084		—		15,084
Securities available for sale:
U.S. government agency	48,340		156		48,496
Municipal	820		28		848
Corporate fixed income – financial	5,010		16		5,026
Corporate fixed income – industrial	3,887		49		3,936
Certificates of deposit	1,000		15		1,015
Total securities available for sale	59,057		264		59,321
Total investments and funds held for clients	$	88,008	$	264	$	88,272

(1) Amortized cost represents the original purchase price of the investments, plus or minus any amortized purchase premiums or accreted purchase discounts.

Investments and funds held for clients as of December 31, 2011 are as follows (dollars in thousands):

	Amortized Cost		Unrealized Gain (Loss)			Fair Value
Money market funds	$	21,957	$	—		$	21,957
Securities available for sale:
U.S. government agency	74,721		172			74,893
Municipal	425		—			425
Corporate fixed income – financial	11,139		15			11,154
Corporate fixed income – industrial	6,495		23			6,518
Corporate fixed income – utility	2,088		4			2,092
Certificates of deposit	1,500		(3		)	1,497
Total securities available for sale	96,368		211			96,579
Total investments and funds held for clients	$	118,325	$	211		$	118,536

Contractual Maturities Of Securities Available For Sale

Contractual maturities of securities available for sale as of December 31, 2012 and 2011 are as follows (dollars in thousands):

Maturity date	Due within 1 year		After 1 but within 5 years		After 5 but within 10 years		After 10 years		Total
December 31, 2012	$	3,047	$	11,786	$	41,485	$	3,003	$	59,321
December 31, 2011	425		55,126		41,028		—		96,579

Asset Retirement Obligations

The Company had estimated retirement costs (that do not represent legal or contractual obligations) included as a regulatory liability on the Consolidated Balance Sheets of the following amounts as of December 31 (dollars in thousands):

	2012		2011
Regulatory liability for utility plant retirement costs	$	234,128	$	227,282

Goodwill

The changes in the carrying amount of goodwill are as follows (dollars in thousands):

	Ecova		Other		Accumulated Impairment Losses			Total
Balance as of January 1, 2011	$	20,689	$	12,979	$	(7,733	)	$	25,935
Goodwill acquired during the year	12,933		—		—			12,933
Adjustments	177		—		—			177
Balance as of the December 31, 2011	33,799		12,979		(7,733		)	39,045
Goodwill acquired during the year	33,484		—		—			33,484
Adjustments	3,430		—		—			3,430
Balance as of the December 31, 2012	$	70,713	$	12,979	$	(7,733	)	$	75,959

Other Intangible Amortization

Amortization expense related to Intangible Assets was as follows for the years ended December 31 (dollars in thousands):

	2012		2011		2010
Intangible asset amortization	$	10,435	$	4,682	$	3,755

Future Estimated Amortization Expense

The following table details the estimated amortization expense for the next five years related to Intangible Assets (dollars in thousands):

	2013		2014		2015		2016		2017
Estimated amortization expense	$	9,893	$	9,621	$	7,238	$	6,116	$	5,222

Accumulated Amortization Of Other Intangibles

The gross carrying amount and accumulated amortization of Intangible Assets as of December 31, 2012 and 2011 are as follows (dollars in thousands):

	2012			2011
Client relationships	$	32,059		$	18,859
Software development costs	33,990			29,327
Other	6,237			3,065
Total intangible assets	72,286			51,251
Client relationships accumulated amortization	(7,793		)	(3,623		)
Software development costs accumulated amortization	(16,557		)	(12,016		)
Other accumulated amortization	(1,680		)	(990		)
Total accumulated amortization	(26,030		)	(16,629		)
Total intangible assets - net	$	46,256		$	34,622

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss, net of tax, consisted of the following as of December 31 (dollars in thousands):

	2012			2011
Unfunded benefit obligation for pensions and other postretirement benefit plans - net of taxes of $(3,698) and $(3,107), respectively	$	(6,867	)	$	(5,771	)
Unrealized gain on securities available for sale - net of taxes of $99 and $79, respectively	167			134
Total accumulated other comprehensive loss	$	(6,700	)	$	(5,637	)