Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2014

Regulatory Matters [Abstract]

Regulatory Assets and Liabilities [Table Text Block]

Regulatory Assets and Liabilities	March 31, 2014		December 31, 2013
Millions
Current Regulatory Assets (a)
Deferred Fuel		$22.1		$23.0
Total Current Regulatory Assets	22.1		23.0
Non-Current Regulatory Assets
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	164.7		164.1
Income Taxes	36.2		35.3
Asset Retirement Obligations	16.7		16.0
Cost Recovery Riders (c)	40.3		39.6
PPACA Income Tax Deferral	5.0		5.0
Other	4.1		3.8
Total Non-Current Regulatory Assets	267.0		263.8
Total Regulatory Assets		$289.1		$286.8
Non-Current Regulatory Liabilities
Income Taxes		$17.1		$17.0
Plant Removal Obligations	20.4		19.7
Wholesale and Retail Contra AFUDC	23.7		19.7
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	15.9		16.3
Other	12.8		8.3
Total Non-Current Regulatory Liabilities		$89.9		$81.0

(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 the Consolidated Balance Sheet (See Note 14. 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.