Regulatory Accounting: Regulatory Accounting (Tables)

3 Months Ended

Mar. 31, 2015

Regulated Operations [Abstract]

Schedule of Regulatory Assets

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

	Recovery/Amortization Period (in years)	March 31, 2015		December 31, 2014
Regulatory assets:
Unamortized loss on reacquired debt (a)	10	$	2,306	$	2,377
AFUDC (b)	45	8,332		8,365
Employee benefit plans (c)	12	24,418		24,418
Deferred energy and fuel cost adjustments - current (a)	Less than 1 year	15,189		14,696
Flow through accounting (a)	35	11,564		11,171
Decommissioning costs (a)	10	11,311		11,786
Other (a)	10	7,215		5,871
Total regulatory assets		$	80,335	$	78,684

Schedule of Regulatory Liabilities

Regulatory liabilities:
Cost of removal for utility plant (a)	53	$	36,174	$	35,510
Employee benefit plans (c)	12	14,538		14,538
Other	13	7,141		4,941
Total regulatory liabilities		$	57,853	$	54,989

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(a) Recovery of costs, but we are 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 a portion of this amount or a reduction in rate base, respectively.