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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Cash, Cash Equivalents, and Restricted Cash

The following table presents the components of total cash, cash equivalents, and restricted cash on the consolidated balance sheets.

(In thousands)MGE EnergyMGE
As of December 31,2018201720182017
Cash and cash equivalents$83,102$107,952$4,843$5,951
Restricted cash6341,6356341,635
Receivable - margin account1,1932,5071,1932,507
Cash, cash equivalents, and restricted cash$84,929$112,094$6,670$10,093
Retrospective Adjustments to Cash Flows

Retrospective adjustments to cash flow amounts on MGE Energy's and MGE's consolidated statements of cash flows in accordance with the adoption of ASU 2016-18, Restricted Cash for the years ended December 31, were as follows:

(In thousands)20172016
Cash provided by operating activities$(1,618)$351
Cash used for investing activities8613
Change in cash, cash equivalents, and restricted cash(1,532)364
Cash, cash equivalents, and restricted cash at beginning of period5,6745,310
Cash, cash equivalents, and restricted cash at end of period$4,142$5,674
Schedule of Remaining Contractual Maturities for Chattel Paper Agreements

As of December 31, 2018, the remaining contractual maturities of the chattel paper agreements were as follows:

(In thousands)20192020202120222023Thereafter
Repurchase-to-Maturity Transactions:
Loans$396$407$392$354$510$122
Straight-Line Depreciation Rates

Provisions at composite straight-line depreciation rates approximate the following percentages for the cost of depreciable property:

201820172016
Electric(a)(b)2.9 %3.0 %2.5 %
Gas(a)2.1 %2.1 %2.1 %
Nonregulated 2.3 %2.3 %2.3 %

(a) In December 2015, the PSCW approved new depreciation rates, which were implemented and became effective as of January 1, 2016.

(b) In September 2016, the PSCW approved new depreciation rates for Columbia effective January 1, 2017.