Regulatory Accounting Regulatory Accounting (Tables)

3 Months Ended

Mar. 31, 2013

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities [Table Text Block]

Our regulatory assets and liabilities were as follows (in thousands) as of:

	Recovery/Amortization Period (in years)	March 31, 2013		December 31, 2012
Regulatory assets:
Unamortized loss on reacquired debt(a)	14	$	2,440	$	2,501
AFUDC(b)	45	8,447		8,460
Employee benefit plans(c)	13	27,854		27,001
Deferred energy costs(a)	1	6,117		6,892
Flow through accounting(a)	35	8,368		8,019
Other(a)	2	586		369
Total regulatory assets		$	53,812	$	53,242

Regulatory liabilities:
Cost of removal for utility plant(a)	53	$	27,546	$	26,630
Employee benefit plans(d)	13	16,542		15,689
Other(e)	13	1,779		1,567
Total regulatory liabilities		$	45,867	$	43,886

____________________

(a) Recovery or return of costs, but not allowed a rate of return.

(b) In addition to recovery of costs, we are allowed a rate of return.

(c) In addition to recovery of costs, we are allowed a return on approximately $23.5 million.

(d) Approximately $13.2 million is included in our rate base calculation as a reduction to rate base.

(e) Approximately $0.8 million is included in our rate base calculation as a reduction to rate base.