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Noncontrolling Interest (Tables) - MGE [Member]
 12 Months Ended
Dec. 31, 2017
Noncontrolling Interest [Line Items]  
Noncontrolling Interest in Balance Sheet

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

(In thousands)20172016
MGE Power Elm Road(a)$97,635$80,362
MGE Power West Campus(a)43,26735,303
Total Noncontrolling Interest$140,902$115,665
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, 2017, 2016, and 2015 was as follows:

(In thousands)201720162015
MGE Power Elm Road(a)$29,274$14,748$16,577
MGE Power West Campus(a)13,9637,2007,348
MGE Transco(b)-1,4102,172
Net Income Attributable to Noncontrolling Interest, Net of Tax$43,237$23,358$26,097

(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 are 100% 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 consolidated financial statements as noncontrolling interest. In 2017, there was a $14.8 million and $6.8 million one-time tax impact as a result of the Tax Act for MGE Power Elm Road and MGE Power West Campus, respectively. The Tax Act reduced the federal tax rate from 35% to 21%. See Footnote 12 for further information.

(b) At December 31, 2017, MGE Energy is the owner of MGE Transco. In July 2016, MGE's ownership interest in MGE Transco declined below a majority as a result of continued funding of ATC capital contributions by MGE Energy. As a result of the change in majority ownership in MGE Transco, MGE deconsolidated MGE Energy's proportionate share of the equity in MGE Transco. The change in consolidation was applied prospectively by reducing its investment and noncontrolling interest on MGE's consolidated financial statements. The change had no effect on MGE Energy's consolidated financial statements; however, MGE Energy's proportionate share of the equity and net income of MGE Transco classified as noncontrolling interest was deconsolidated from MGE's financial statements. No gain or loss was recognized in July 2016 due to MGE ceasing to have a controlling financial interest.