Regulatory Assets and Liabilities (Tables) (Alabama Gas Corporation)

3 Months Ended

Mar. 31, 2013

Alabama Gas Corporation

Regulatory Assets and Liabilities [Line Items]

Schedule of Regulatory Assets and Liabilities

The following table details regulatory assets and liabilities on the balance sheets:

(in thousands)	March 31, 2013				December 31, 2012
	Current		Noncurrent		Current		Noncurrent
Regulatory assets:
Pension and postretirement assets	$	253	$	89,316	$	170	$	90,708
Accretion and depreciation for asset retirement obligation	—		16,884		—		16,536
Risk management activities	—		—		2,593		—
Rate recovery of asset removal costs, net	—		2,802		—		3,322
Gas supply adjustment	23,857		—		42,726		—
Other	25		—		26		—
Total regulatory assets	$	24,135	$	109,002	$	45,515	$	110,566
Regulatory liabilities:
RSE adjustment	$	2,262	$	—	$	1,740	$	—
Unbilled service margin	22,108		—		25,078		—
Postretirement liabilities	—		1,487		—		1,237
Refundable negative salvage	17,483		41,352		18,265		53,467
Asset retirement obligation	—		25,211		—		24,930
Other	33		762		33		770
Total regulatory liabilities	$	41,886	$	68,812	$	45,116	$	80,404