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Segment Information
 12 Months Ended
Dec. 31, 2014
Segment Reporting [Abstract]  
Segment Information

Segment Information - MGE Energy and MGE.

The electric utility business purchases, generates and distributes electricity, and contracts for transmission service. The gas utility business purchases and distributes natural gas and contracts for the transportation of natural gas. Both the electric and gas segments operate through MGE Energy's principal subsidiary, MGE.

The nonregulated energy operations are conducted through MGE Energy's subsidiaries: MGE Power, MGE Power Elm Road, and MGE Power West Campus. These subsidiaries own and lease electric generating capacity to assist MGE. MGE Power Elm Road has an ownership interest in two coal-fired generating units in Oak Creek, Wisconsin, which are leased to MGE, and MGE Power West Campus owns a controlling interest in the electric generation plant of a natural gas-fired cogeneration facility on the UW campus. MGE Power West Campus’s portion is also leased to MGE.

The transmission investment segment invests, through MGE Transco, in ATC, a company that provides electric transmission services primarily in Wisconsin. See Footnote 4 for further discussion of MGE Transco and the investment in ATC.

The "All Others" segment includes: corporate, CWDC, MAGAEL, MGE State Energy Services, and NGV Fueling Services. These entities' operations consist of investing in companies and property which relate to the regulated operations, financing the regulated operations, or owning and operating natural gas compression equipment.

General corporate expenses include the cost of executive management, corporate accounting and finance, information technology, risk management, human resources and legal functions, and employee benefits that are allocated to electric and gas segments based on formulas prescribed by the PSCW. Identifiable assets are those used in MGE's operations in each segment. Assets not allocated consist primarily of cash and cash equivalents, restricted cash, investments, other accounts receivable, and prepaid assets.

Sales between our electric and gas segments are based on PSCW approved tariffed rates. Additionally, intersegment operations related to the leasing arrangement between our electric segment and MGE Power Elm Road/MGE Power West Campus are based on terms previously approved by the PSCW. Consistent with internal reporting, management has presented the direct financing capital leases between MGE and MGE Power Elm Road/MGE Power West Campus based on actual lease payments included in rates. Lease payments made by MGE to MGE Power Elm Road and MGE Power West Campus are shown as operating expenses. The lease payments received by MGE Power Elm Road and MGE Power West Campus from MGE are shown as lease income in interdepartmental revenues. The depreciation expense associated with the Elm Road Units and WCCF is reflected in the nonregulated energy segment.

The following table shows segment information for MGE Energy's and MGE's operations:

(In thousands)MGE EnergyElectricGasNon-Regulated EnergyTransmission InvestmentAll OthersConsolidation/ Elimination EntriesConsolidated Total
Year Ended December 31, 2014
Operating revenues$394,849 $221,720 $3,283 $-$-$-$619,852
Interdepartmental revenues509 8,366 42,692 --(51,567)-
Total operating revenues395,358 230,086 45,975 --(51,567)619,852
Depreciation and amortization(26,933)(6,308)(7,407)-(47)-(40,695)
Other operating expenses(297,409)(194,203)(139)-(875)51,567 (441,059)
Operating income (loss)71,016 29,575 38,429 -(922)-138,098
Other (deductions) income, net2,847 (86)-9,150 (1,832)-10,079
Interest (expense) income, net(10,410)(3,229)(6,208)-174 -(19,673)
Income (loss) before taxes63,453 26,260 32,221 9,150 (2,580)-128,504
Income tax (provision) benefit(22,070)(10,480)(12,932)(3,664)961 -(48,185)
Net income (loss)$41,383 $15,780 $19,289 $5,486 $(1,619)$-$80,319
Year Ended December 31, 2013
Operating revenues$403,957 $181,462 $5,468 $-$-$-$590,887
Interdepartmental revenues537 12,629 42,591 --(55,757)-
Total operating revenues404,494 194,091 48,059 --(55,757)590,887
Depreciation and amortization(25,780)(5,898)(7,156)-(4)-(38,838)
Other operating expenses(316,277)(162,661)(128)(1)(752)55,757 (424,062)
Operating income (loss)62,437 25,532 40,775 (1)(756)-127,987
Other (deductions) income, net3,062 59 -9,434 (1,854)-10,701
Interest (expense) income, net(9,645)(2,986)(6,400)-107 -(18,924)
Income (loss) before taxes55,854 22,605 34,375 9,433 (2,503)-119,764
Income tax (provision) benefit(19,176)(9,168)(13,682)(3,796)963 -(44,859)
Net income (loss)$36,678 $13,437 $20,693 $5,637 $(1,540)$-$74,905
Year Ended December 31, 2012
Operating revenues$392,365 $139,727 $9,231 $-$-$-$541,323
Interdepartmental revenues487 12,814 34,714 --(48,015)-
Total operating revenues392,852 152,541 43,945 --(48,015)541,323
Depreciation and amortization(26,031)(5,569)(7,107)---(38,707)
Other operating expenses(300,149)(136,567)(121)-(1,031)48,015 (389,853)
Operating income (loss)66,672 10,405 36,717 -(1,031)-112,763
Other (deductions) income, net1,145 323 -9,080 (479)-10,069
Interest (expense) income, net(10,189)(2,874)(6,537)-133 -(19,467)
Income (loss) before taxes57,628 7,854 30,180 9,080 (1,377)-103,365
Income tax (provision) benefit(20,906)(2,769)(12,113)(3,648)517 -(38,919)
Net income (loss)$36,722 $5,085 $18,067 $5,432 $(860)$-$64,446

(In thousands)MGEElectricGasNon-Regulated EnergyTransmission InvestmentConsolidation/ Elimination EntriesConsolidated Total
Year Ended December 31, 2014
Operating revenues$394,871 $221,741 $3,283 $-$-$619,895
Interdepartmental revenues487 8,345 42,692 -(51,524)-
Total operating revenues395,358 230,086 45,975 -(51,524)619,895
Depreciation and amortization(26,933)(6,308)(7,407)--(40,648)
Other operating expenses*(319,175)(204,597)(13,071)-51,524 (485,319)
Operating income*49,250 19,181 25,497 --93,928
Other (deductions) income, net*2,543 (172)-5,486 -7,857
Interest expense, net(10,410)(3,229)(6,208)--(19,847)
Net income41,383 15,780 19,289 5,486 -81,938
Less: Net income attributable to
noncontrolling interest, net of tax----(26,310)(26,310)
Net income attributable to MGE$41,383 $15,780 $19,289 $5,486 $(26,310)$55,628
Year Ended December 31, 2013
Operating revenues$403,980 $181,477 $5,468 $-$-$590,925
Interdepartmental revenues514 12,614 42,591 -(55,719)-
Total operating revenues404,494 194,091 48,059 -(55,719)590,925
Depreciation and amortization(25,780)(5,898)(7,156)--(38,834)
Other operating expenses*(335,059)(171,717)(13,810)(1)55,719 (464,868)
Operating income (loss)*43,655 16,476 27,093 (1)-87,223
Other (deductions) income, net*2,668 (53)-5,638 -8,253
Interest expense, net(9,645)(2,986)(6,400)--(19,031)
Net income36,678 13,437 20,693 5,637 -76,445
Less: net income attributable to
noncontrolling interest, net of tax----(27,438)(27,438)
Net income attributable to MGE$36,678 $13,437 $20,693 $5,637 $(27,438)$49,007
Year Ended December 31, 2012
Operating revenues$392,365 $139,727 $9,231 $-$-$541,323
Interdepartmental revenues487 12,814 34,714 -(48,015)-
Total operating revenues392,852 152,541 43,945 -(48,015)541,323
Depreciation and amortization(26,031)(5,569)(7,107)--(38,707)
Other operating expenses*(320,701)(139,236)(12,234)-48,015 (424,156)
Operating income*46,120 7,736 24,604 --78,460
Other income, net*791 223 -5,432 -6,446
Interest expense, net(10,189)(2,874)(6,537)--(19,600)
Net income36,722 5,085 18,067 5,432 -65,306
Less: Net income attributable to
noncontrolling interest, net of tax----(24,489)(24,489)
Net income attributable to MGE$36,722 $5,085 $18,067 $5,432 $(24,489)$40,817
*Amounts are shown net of the related tax expense, consistent with the presentation on the consolidated MGE Income Statement.

The following table shows segment information for MGE Energy's and MGE's assets and capital expenditures:
UtilityConsolidated
(In thousands) MGE EnergyElectricGasAssetsnot AllocatedNonregulated EnergyTransmission InvestmentAll OthersConsolidation/ Elimination EntriesTotal
Assets:
December 31, 2014$948,241 $308,499 $41,346 $281,410 $67,697 $441,109 $(390,636)$1,697,666
December 31, 2013899,257 265,694 19,853 288,116 64,504 431,436 (389,800)1,579,060
December 31, 2012888,444 285,468 18,559 323,216 61,064 413,291 (403,118)1,586,924
Capital Expenditures:
Year ended Dec. 31, 2014$68,067 $22,104 $-$2,505 $-$-$-$92,676
Year ended Dec. 31, 2013100,146 15,554 -3,347 ---119,047
Year ended Dec. 31, 201281,965 13,812 -2,658 ---98,435

UtilityConsolidated
(In thousands)MGEElectricGasAssetsnot AllocatedNonregulated EnergyTransmission InvestmentConsolidation/ Elimination EntriesTotal
Assets:
December 31, 2014$948,241 $308,499 $41,346 $281,360 $67,697 $(6,521)$1,640,622
December 31, 2013899,257 265,694 19,853 288,066 64,504 (6,731)1,530,643
December 31, 2012888,444 285,468 18,559 323,166 61,064 (23,050)1,553,651
Capital Expenditures:
Year ended Dec. 31, 2014$68,067 $22,104 $-$2,505 $-$-$92,676
Year ended Dec. 31, 2013100,146 15,554 -3,347 --119,047
Year ended Dec. 31, 201281,965 13,812 -2,658 --98,435