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Comprehensive Income
9 Months Ended
Sep. 30, 2012
Statement of Income and Comprehensive Income [Abstract]  
Comprehensive Income
Note 3 - Comprehensive Income

Beginning in 2012, the Company and its subsidiaries adopted accounting guidance issued in June 2011 that resulted in the addition of statements of comprehensive income to the primary financial statements.

Comprehensive income attributable to Questar, as reported in Questar's Condensed Consolidated Statements of Comprehensive Income, is the sum of net income as reported in the Questar Consolidated Statements of Income and other comprehensive income (loss) (OCI). OCI includes recognition of the under-funded position of pension and other postretirement benefit plans, interest rate cash flow hedges, changes in the fair value of long-term investment and income taxes. These transactions are not the culmination of the earnings process but result from periodically adjusting historical balances to fair value. Income or loss is recognized when the pension or other postretirement benefit costs are accrued, as the Company records interest expense for hedged interest payments and when the long-term investment is sold or otherwise realized. The components of consolidated accumulated other comprehensive income (loss) (AOCI), net of income taxes, as reported in Questar's Condensed Consolidated Balance Sheets, are shown below:

 
Sept. 30, 2012
 
Sept. 30, 2011
 
Dec. 31, 2011
 
(in millions)
Pension and other postretirement benefits
$
(202.8
)
 
$
(104.1
)
 
$
(202.8
)
Interest rate cash flow hedges
(23.2
)
 
(22.8
)
 
(23.4
)
Long-term investment
0.1

 
0.1

 
0.1

Accumulated other comprehensive (loss)
$
(225.9
)
 
$
(126.8
)
 
$
(226.1
)


Comprehensive income (loss), as reported in Questar Pipeline's Condensed Consolidated Statements of Comprehensive Income, is the sum of net income as reported in the Questar Pipeline Consolidated Statements of Income and OCI. OCI includes interest rate cash flow hedges and income taxes. These transactions are not the culmination of the earnings process but result from periodically adjusting historical balances to fair value. Income or loss is recognized as the company records interest expense for hedged interest payments. The component of consolidated AOCI, net of income taxes, as reported in Questar Pipeline's Condensed Consolidated Balance Sheets, is shown below:

 
Sept. 30, 2012
 
Sept. 30, 2011
 
Dec. 31, 2011
 
(in millions)
Interest rate cash flow hedges
$
(23.2
)
 
$
(22.8
)
 
$
(23.4
)
Accumulated other comprehensive (loss)
$
(23.2
)
 
$
(22.8
)
 
$
(23.4
)