Regulated Operating Expenses

9 Months Ended

Sep. 30, 2012

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
	2012		2011		2012		2011		2012		2011
Electric transmission and distribution expense	$	4,392	$	4,101	$	12,764	$	11,341	$	16,784	$	14,918
Natural gas transmission and distribution expense	554		652		1,870		1,793		2,463		2,399
Power operation expense (other than fuel)	4,277		4,316		11,676		9,463		15,490		11,984
Customer accounts and assistance expense	2,621		2,614		7,639		7,545		10,304		10,353
Employee pension expense (1)	2,562		2,504		7,637		6,323		10,118		8,116
Employee healthcare expense (1)	2,442		1,999		7,004		5,336		9,108		7,082
General office supplies and expense	2,530		2,382		7,805		7,517		10,445		10,942
Administrative and general expense	3,675		3,537		11,466		10,240		15,521		13,504
Allowance for uncollectible accounts	968		1,169		2,313		2,494		3,245		3,511
Miscellaneous expense	17		25		56		48		94		86
Total	$	24,038	$	23,299	$	70,230	$	62,100	$	93,572	$	82,895

(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, Kansas and Oklahoma jurisdictions.