Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

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

(In thousands)		2016		2015
Regulatory Assets
Asset retirement obligation	$	5,563	$	4,849
Conservation costs		444		-
Debt related costs		10,211		10,672
Derivatives		49,281		54,083
Environmental costs		55		368
Tax recovery related to AFUDC equity		9,403		8,950
Unfunded pension and other postretirement liability		86,475		78,181
Other		3,467		634
Total Regulatory Assets	$	164,899	$	157,737
Regulatory Liabilities
Conservation costs	$	-	$	231
Deferred fuel savings		6,016		9,515
Elm Road		3,473		643
Income taxes		1,302		1,559
Non-ARO removal costs		16,415		17,137
Renewable energy credits		339		327
Other		1,538		888
Total Regulatory Liabilities	$	29,083	$	30,300