SEGMENTS OF BUSINESS

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

SEGMENTS OF BUSINESS

Segments of Business

At March 31, 2014, we reported three segments. We manage our reportable segments separately due to their different operating and regulatory environments. Our principal business segments are the regulated electric utility operations and the regulated natural gas utility operations. The other segment includes nonutility activities, as well as equity earnings from our investments in WRPC and WPS Investments, LLC, which holds an interest in ATC.

The tables below present information related to our reportable segments:

	Regulated Utilities
(Millions)	Electric Utility			Natural Gas Utility			Total Utility			Other		Reconciling Eliminations			WPS Consolidated
Three Months Ended March 31, 2014
External revenues	$	321.4		$	234.3		$	555.7		$	—	$	—		$	555.7
Intersegment revenues	—			4.4			4.4			0.3		(4.7		)	—
Depreciation and amortization expense	23.5			4.0			27.5			0.2		(0.1		)	27.6
Miscellaneous income	3.5			—			3.5			3.8		—			7.3
Interest expense	10.9			2.6			13.5			0.5		—			14.0
Provision for income taxes	15.5			13.3			28.8			1.0		—			29.8
Preferred stock dividend requirements	(0.7		)	(0.1		)	(0.8		)	—		—			(0.8		)
Net income attributed to common shareholder	27.2			20.7			47.9			2.4		—			50.3
	Regulated Utilities
(Millions)	Electric Utility			Natural Gas Utility			Total Utility			Other		Reconciling Eliminations			WPS Consolidated
Three Months Ended March 31, 2013
External revenues	$	307.9		$	125.5		$	433.4		$	—	$	—		$	433.4
Intersegment revenues	—			1.8			1.8			0.3		(2.1		)	—
Depreciation and amortization expense	19.5			3.9			23.4			0.1		(0.1		)	23.4
Miscellaneous income	1.6			0.1			1.7			3.3		—			5.0
Interest expense	8.2			2.1			10.3			0.6		—			10.9
Provision for income taxes	14.6			10.6			25.2			0.9		—			26.1
Preferred stock dividend requirements	(0.7		)	(0.1		)	(0.8		)	—		—			(0.8		)
Net income attributed to common shareholder	25.7			17.1			42.8			1.8		—			44.6