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

9 Months Ended

Sep. 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)	September 30, 2013				December 31, 2012
	Current		Noncurrent		Current		Noncurrent
Regulatory assets:
Pension assets	$	263	$	69,249	$	170	$	90,708
Accretion and depreciation for asset retirement obligation	—		17,579		—		16,536
Risk management activities	—		—		2,593		—
Rate recovery of asset removal costs, net	—		2,176		—		3,322
Gas supply adjustment	10,925		—		42,726		—
Other	25		—		26		—
Total regulatory assets	$	11,213	$	89,004	$	45,515	$	110,566
Regulatory liabilities:
RSE adjustment	$	6,573	$	—	$	1,740	$	—
Unbilled service margin	6,351		—		25,078		—
Postretirement liabilities	—		13,951		—		1,237
Refundable negative salvage	16,321		40,946		18,265		53,467
Gain on sale of property	10,890		—		—		—
Asset retirement obligation	—		25,772		—		24,930
Other	33		745		33		770
Total regulatory liabilities	$	40,168	$	81,414	$	45,116	$	80,404