Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2014

Regulatory Matters [Abstract]

Regulatory Assets and Liabilities [Table Text Block]

Regulatory Assets and Liabilities
As of December 31	2014		2013
Millions
Current Regulatory Assets (a)
Deferred Fuel Adjustment Clause		$16.3		$23.0
Total Current Regulatory Assets	16.3		23.0
Non-Current Regulatory Assets
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	223.9		164.1
Cost Recovery Riders (c)	59.7		39.6
Income Taxes	46.6		35.3
Asset Retirement Obligations	17.8		16.0
PPACA Income Tax Deferral	5.0		5.0
Other	4.3		3.8
Total Non-Current Regulatory Assets	357.3		263.8
Total Regulatory Assets		$373.6		$286.8
Non-Current Regulatory Liabilities
Wholesale and Retail Contra AFUDC		$42.9		$19.7
Plant Removal Obligations	22.8		19.7
Income Taxes	13.4		17.0
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	3.5		16.3
Other	11.6		8.3
Total Non-Current Regulatory Liabilities		$94.2		$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 17. Pension and Other Postretirement Benefit Plans.)

(c) The cost recovery rider regulatory assets are due to capital expenditures related to our Bison Wind Energy Center, investment in CapX2020 projects, and the Boswell Unit 4 environmental upgrade and are recognized in accordance with the accounting standards for alternative revenue programs.