Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following regulatory assets and liabilities are reflected in MGE's consolidated balance sheet as of December 31:

(In thousands)		2013		2012
Regulatory Assets
Asset retirement obligation	$	4,863	$	4,608
Debt related costs		11,786		5,468
Derivatives		63,893		72,328
Elm Road		0		2,614
Environmental costs		920		1,154
Pension and OPRB costs		0		1,234
Tax recovery related to AFUDC equity		6,956		5,241
Unfunded pension and other postretirement liability		24,591		134,839
Other		534		1,694
Total regulatory assets	$	113,543	$	229,180
Regulatory Liabilities
Conservation costs	$	455	$	455
Deferred fuel savings		13,386		6,163
Elm Road		607		0
Income taxes		2,082		2,346
Non-ARO removal cost		15,182		13,957
Renewable energy credits		574		480
Other		1,044		1,137
Total regulatory liabilities	$	33,330	$	24,538