XML 33 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 31, 2013
Accounting Policies [Abstract]  
Amounts of compensation cost allocated to the utility for share-based compensation arrangements
The amounts of compensation cost allocated to the Utility for share-based compensation arrangements for the quarters and six months ended March 31, 2013 and 2012 are presented below:
 
Three Months Ended
 
Six Months Ended
 
March 31,
 
March 31,
(Thousands)
2013
 
2012
 
2013
 
2012
Total equity compensation cost
$
974

 
$
582

 
$
1,506

 
$
1,149

Compensation cost capitalized
(356
)
 
(221
)
 
(539
)
 
(359
)
Compensation cost recognized in net income
618

 
361

 
967

 
790

Income tax benefit recognized in net income
(235
)
 
(140
)
 
(370
)
 
(305
)
Compensation cost recognized in net income,
 
 
 
 
 
 
 
net of income tax
$
383

 
$
221

 
$
597

 
$
485