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

3 Months Ended

Mar. 31, 2014

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, 2014				December 31, 2013
	Current		Noncurrent		Current		Noncurrent
Regulatory assets:
Pension assets	$	1,258	$	56,133	$	325	$	58,243
Accretion and depreciation of asset retirement obligations	—		18,436		—		18,046
Rate recovery of asset removal costs, net	—		4,001		—		4,601
Enhanced stability reserve	—		4,000		—		4,000
Gas supply adjustment	—		—		2,406		—
Other	25		—		25		—
Total regulatory assets	$	1,283	$	82,570	$	2,756	$	84,890
Regulatory liabilities:
RSE adjustment	$	16,193	$	—	$	4,690	$	—
Unbilled service margin	28,251		—		28,504		—
Postretirement liabilities	—		25,826		—		26,197
Gas supply adjustment	23,782		—		—		—
Refundable negative salvage	12,439		28,846		15,779		39,663
Asset retirement obligation	—		27,840		—		27,528
Other	33		728		33		737
Total regulatory liabilities	$	80,698	$	83,240	$	49,006	$	94,125