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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Mar. 31, 2014
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, 2014 and 2013 are presented below:
 
Three Months Ended
 
Six Months Ended
 
March 31,
 
March 31,
(Thousands)
2014
 
2013
 
2014
 
2013
Total equity compensation cost
$
1,675

 
$
974

 
$
2,132

 
$
1,506

Compensation cost capitalized
(556
)
 
(356
)
 
(705
)
 
(539
)
Compensation cost recognized
$
1,119

 
$
618

 
$
1,427

 
$
967