Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

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)		2014		2013
Regulatory Assets
Asset retirement obligation	$	4,532	$	4,863
Debt related costs		11,133		11,786
Derivatives		54,998		63,893
Environmental costs		700		920
Tax recovery related to AFUDC equity		8,821		6,956
Unfunded pension and other postretirement liability		84,551		24,591
Other		448		534
Total regulatory assets	$	165,183	$	113,543
Regulatory Liabilities
Conservation costs	$	680	$	455
Deferred fuel savings		755		13,386
Elm Road		1,497		607
Income taxes		1,794		2,082
Non-ARO removal costs		16,129		15,182
Renewable energy credits		753		574
Other		1,107		1,044
Total regulatory liabilities	$	22,715	$	33,330