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
	2013		2012		2013		2012		2013		2012
Electric transmission and distribution expense	$	5,530	$	4,392	$	16,509	$	12,764	$	20,828	$	16,784
Natural gas transmission and distribution expense	681		554		1,803		1,870		2,376		2,463
Power operation expense (other than fuel)	3,942		4,129		11,953		11,232		15,766		14,898
Customer accounts and assistance expense	3,124		2,621		8,322		7,639		10,894		10,304
Employee pension expense (1)	2,662		2,562		8,062		7,637		10,605		10,118
Employee healthcare expense (1)	2,662		2,442		7,857		7,004		10,678		9,108
General office supplies and expense	2,997		2,530		9,589		7,805		12,560		10,445
Administrative and general expense	3,375		3,675		11,292		11,466		14,917		15,521
Allowance for uncollectible accounts	975		968		2,765		2,313		3,489		3,245
Regulatory reversal of gain on sale of assets	—		—		1,236		—		1,236		—
Miscellaneous expense	152		165		496		500		675		686
Total	$	26,100	$	24,038	$	79,884	$	70,230	$	104,024	$	93,572

(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.