Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2013

Regulatory Matters [Abstract]

Regulatory Assets and Liabilities [Table Text Block]

Regulatory Assets and Liabilities
As of December 31	2013		2012
Millions
Current Regulatory Assets (a)
Deferred Fuel		$23.0		$22.5
Total Current Regulatory Assets	23.0		22.5
Non-Current Regulatory Assets
Future Benefit Obligations Under
Defined Benefit Pension and Other Postretirement Plans (b)	164.1		260.7
Income Taxes	35.3		36.0
Asset Retirement Obligation	16.0		12.1
Cost Recovery Riders (c)	39.6		18.5
PPACA Income Tax Deferral	5.0		5.0
Conservation Improvement Program	—		4.3
Other	3.8		3.7
Total Non-Current Regulatory Assets	263.8		340.3
Total Regulatory Assets		$286.8		$362.8
Non-Current Regulatory Liabilities
Income Taxes		$17.0		$19.5
Plant Removal Obligations	19.7		18.1
Wholesale and Retail Contra AFUDC	19.7		15.5
Defined Benefit Pension and Other Postretirement Plans (b)	16.3		—
Other	8.3		7.0
Total Non-Current Regulatory Liabilities		$81.0		$60.1

(a) Current regulatory assets are included in Prepayments and Other on the Consolidated Balance Sheet.

(b) Defined benefit pension and other postretirement items included in our Regulated Operations, which are otherwise required to be recognized in accumulated other comprehensive income, are recognized as regulatory assets or regulatory liabilities on our Consolidated Balance Sheet (See Note 17. Pension and Other Postretirement Benefit Plans).

(c) The cost recovery rider regulatory asset is primarily due to capital expenditures related to our Bison Wind Energy Center and is recognized in accordance with the accounting standards for alternative revenue programs.