The following table sets forth the major components comprising "regulated operating expenses" under "Operating Revenue Deductions" on our consolidated statements of income for the years ended (in thousands):

	December 31,
	2014		2013		2012
Power operation expense (other than fuel)	$	16,089	$	15,643	$	15,045
Electric transmission and distribution expense		27,919		21,863		17,083
Natural gas transmission and distribution expense		2,362		2,498		2,443
Customer accounts & assistance expense		11,239		11,180		10,211
Employee pension expense(1)		10,590		10,736		10,180
Employee healthcare plan(1)		9,147		10,190		9,825
General office supplies and expense		15,024		12,850		10,776
Administrative and general expense		14,385		14,800		15,091
Bad debt expense		3,420		3,665		3,038
Regulatory reversal of gain on sale of assets		44		1,236		—
Miscellaneous expense		472		672		679

TOTAL	$	110,691	$	105,333	$	94,371

(1)	Does not include the capitalized portion of actuarially calculated costs, but reflects the GAAP expensed portion of these costs plus or minus costs deferred to a regulatory asset or recognized as a regulatory liability for Missouri and Kansas jurisdictions.