Regulated Operating Expenses

9 Months Ended

Sep. 30, 2011

Regulated Operating Expenses

Regulated Operating Expenses

Note 10- Regulated Operating Expenses

The following table sets forth the major components comprising “regulated operating expenses” under “Operating Revenue Deductions” on our consolidated statements of income (in thousands) for all periods presented ended September 30:

	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended		Twelve Months Ended		Twelve Months Ended
	2011		2010		2011		2010		2011		2010
Electric transmission and distribution expense	$	4,101	$	3,448	$	11,341	$	9,419	$	14,918	$	12,317
Natural gas transmission and distribution expense	652		541		1,793		1,588		2,399		2,135
Power operation expense (other than fuel)	4,316		3,140		9,463		8,835		11,984		11,913
Customer accounts and assistance expense	2,614		2,893		7,545		8,810		10,353		11,532
Employee pension expense (1)	2,504		1,355		6,323		4,106		8,116		5,520
Employee healthcare plan (1)	1,999		1,939		5,336		5,184		7,082		6,558
General office supplies and expense	2,382		2,778		7,517		8,159		10,942		10,729
Administrative and general expense	3,537		2,999		10,240		9,633		13,504		13,071
Allowance for uncollectible accounts	1,169		1,179		2,494		2,634		3,511		3,218
Miscellaneous expense	25		37		48		129		86		159
Total	$	23,299	$	20,309	$	62,100	$	58,497	$	82,895	$	77,152

(1) Does not include capitalized portion of costs, but reflects the GAAP expensed cost plus or minus costs deferred to and amortized from a regulatory asset and/or a regulatory liability for Missouri and Kansas jurisdictions.