Business Description and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Regulatory Assets and Liabilities

We had the following regulatory assets and liabilities as follows as of December 31 (in thousands):

	Maximum Recovery Period (in years)	2015		2014
Regulatory assets:
Unamortized loss on reacquired debt (a)	9	$	2,096	$	2,377
AFUDC(b)	45	8,571		8,365
Employee benefit plans(c)	12	20,866		24,418
Deferred energy costs(a)	1	19,875		14,696
Flow through accounting(a)	35	12,104		11,171
Decommissioning costs (b)	9	13,686		11,786
Other regulatory assets(a) (d)	2	8,615		5,871
Total regulatory assets		$	85,813	$	78,684
Regulatory liabilities:
Cost of removal for utility plant(a)	53	$	38,131	$	35,510
Employee benefit plans(c)	12	12,616		14,538
Other regulatory liabilities(c)	13	836		4,941
Total regulatory liabilities		$	51,583	$	54,989

____________________

(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 or repayment of costs, we are allowed a return on a portion of this amount or a reduction in rate base, respectively.

(d) Includes approximately $5.0 million of vegetation management expenses.

Schedule of Accounts, Notes, Loans and Financing Receivable

Following is a summary of accounts receivable at December 31 (in thousands):

	2015			2014
Accounts receivable trade	$	15,268		$	24,946
Unbilled revenues	12,795			9,999
Allowance for doubtful accounts	(207		)	(261		)
Net accounts receivable trade	$	27,856		$	34,684

Schedule of Other Current Assets

The following amounts by major classification are included in Other current assets on the accompanying Balance Sheets as of (in thousands):

	December 31, 2015		December 31, 2014
Accrued receivables related to litigation expenses and settlements	$	39,050	$	—
Other (none of which is individually significant)	4,068		4,954
Total other current assets	$	43,118	$	4,954

Schedule of Accrued Liabilities

The following amounts by major classification are included in Accrued liabilities on the accompanying Balance Sheets as of (in thousands):

	December 31, 2015		December 31, 2014
Accrued employee compensation, benefits and withholdings	$	5,054	$	4,689
Accrued property taxes	4,962		4,721
Accrued payments related to litigation expenses and settlements	38,750		—
Accrued income taxes	13,031		—
Customer deposits and prepayments	2,216		1,934
Accrued interest	4,600		4,662
Other (none of which is individually significant)	841		409
Total accrued liabilities	$	69,454	$	16,415