SEPARATION & RELATED-PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2015

Separation & Related Party Transaction [Line Items]

NET TRANSFERS FROM ONEOK [Table Text Block]

Net transfers from ONEOK included:

(Thousands of dollars)
Property, plant and equipment, net	$	21,459
Regulatory assets, pension and other postemployment benefits	331,148
Other assets	80,700
Long-term line of credit with ONEOK	1,027,631
Short-term note payable to ONEOK	397,857
Pension and other postemployment benefits - liabilities	(123,800		)
Other liabilities	(34,404		)
Deferred taxes	(86,112		)
Accumulated other comprehensive loss	(3,393		)
Net contribution of assets (liabilities)	$	1,611,086
Less: Cash paid to ONEOK	1,130,000
Net transfers from ONEOK	$	481,086

Schedule of Related Party Transactions

The following table shows ONEOK’s and its subsidiaries’ transactions with us included in the Statements of Income for the periods indicated:

	Year Ended December 31,
	2013
	(Thousands of dollars)
Cost of natural gas	$	226,582
Operations and maintenance
Direct employee labor and benefit costs	177,526
Allocated employee labor and benefit costs	29,955
Charges for general and administrative services	36,078
Depreciation and amortization	6,940
Other (income)/expense, net	(5,073		)
Interest expense	60,930
Total	$	532,938