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

6 Months Ended

Jun. 30, 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)	June 30, 2013				December 31, 2012
	Current		Noncurrent		Current		Noncurrent
Regulatory assets:
Pension and postretirement assets	$	253	$	87,630	$	170	$	90,708
Accretion and depreciation for asset retirement obligation	—		17,231		—		16,536
Risk management activities	—		—		2,593		—
Rate recovery of asset removal costs, net	—		2,328		—		3,322
Gas supply adjustment	10,637		—		42,726		—
Other	25		—		26		—
Total regulatory assets	$	10,915	$	107,189	$	45,515	$	110,566
Regulatory liabilities:
RSE adjustment	$	5,209	$	—	$	1,740	$	—
Unbilled service margin	6,016		—		25,078		—
Postretirement liabilities	—		1,738		—		1,237
Refundable negative salvage	16,323		40,952		18,265		53,467
Asset retirement obligation	—		25,491		—		24,930
Other	33		753		33		770
Total regulatory liabilities	$	27,581	$	68,934	$	45,116	$	80,404