Noncontrolling Interest (Tables) (MGE [Member])

12 Months Ended

Dec. 31, 2013

MGE [Member]

Noncontrolling Interest [Line Items]

Noncontrolling Interest in Balance Sheet

The noncontrolling interest on MGE's balance sheet at December 31 was as follows:

(In thousands)		2013		2012
MGE Power Elm Road (a)	$	69,876	$	69,803
MGE Power West Campus (a)		29,089		30,682
MGE Transco (b)		19,998		16,985
Total noncontrolling interest	$	118,963	$	117,470

(a)MGE Power Elm Road and MGE Power West Campus are not subsidiaries of MGE; however, they have been consolidated in the consolidated financial statements of MGE (see Footnote 2). MGE Power Elm Road and MGE Power West Campus are100% owned by MGE Power, and MGE Power is 100% owned by MGE Energy. MGE Energy's proportionate share of the equity and net income (through its wholly owned subsidiary MGE Power) of MGE Power Elm Road and MGE Power West Campus is classified within the MGE financial statements as noncontrolling interest.

(b)At December 31, 2013, MGE is the majority owner, and MGE Energy is the minority owner, of MGE Transco. MGE Energy's proportionate share of the equity and net income of MGE Transco is classified within the MGE financial statements as noncontrolling interest.

Net Income Attributable to Noncontrolling Interest, Net of Tax

The net income attributable to noncontrolling interest, net of tax, for the years ended December 31,2013, 2012, and 2011was as follows:

(In thousands)		2013		2012		2011
MGE Power Elm Road (a)	$	17,373	$	14,837	$	14,576
MGE Power West Campus (a)		7,657		7,506		7,501
MGE Transco (b)		2,408		2,146		1,893
Net income attributable to noncontrolling interest, net of tax	$	27,438	$	24,489	$	23,970

(a)MGE Power Elm Road and MGE Power West Campus are not subsidiaries of MGE; however, they have been consolidated in the consolidated financial statements of MGE (see Footnote 2). MGE Power Elm Road and MGE Power West Campus are100% owned by MGE Power, and MGE Power is 100% owned by MGE Energy. MGE Energy's proportionate share of the equity and net income (through its wholly owned subsidiary MGE Power) of MGE Power Elm Road and MGE Power West Campus is classified within the MGE financial statements as noncontrolling interest.

(b)At December 31, 2013, MGE is the majority owner, and MGE Energy is the minority owner, of MGE Transco. MGE Energy's proportionate share of the equity and net income of MGE Transco is classified within the MGE financial statements as noncontrolling interest.