XML 49 R38.htm IDEA: XBRL DOCUMENT v3.10.0.1
Income Taxes (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2015
Dec. 31, 2016
Dec. 31, 2012
Dec. 31, 2017
Income Tax Examination [Line Items]            
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 21.00% 35.00%        
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent 6.20% 5.10%        
Regulatory differences - ARAM (a) [1] (4.50%) (0.10%)        
Regulatory differences - ARAM deferral (b) [2] 4.40% 0.00%        
Regulatory difference - reversal of prior quarters' ARAM deferral (b) [2] (0.10%) 0.00%        
Effective Income Tax Rate Reconciliation, Other Regulatory Items, Percent (1.40%) (1.30%)        
Effective Income Tax Rate Reconciliation Regulatory Differences Utility Plant Items (0.80%) (1.00%)        
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent (0.10%) (2.20%)        
Effective Income Tax Rate Reconciliation, Percent 24.70% 35.50%        
Unrecognized Tax Benefits [Abstract]            
Unrecognized tax benefit — Permanent tax positions $ 2,000,000         $ 1,400,000
Unrecognized tax benefit — Temporary tax positions 900,000         1,000,000
Total unrecognized tax benefit 2,900,000         2,400,000
NOL and tax credit carryforwards (2,600,000)         (1,900,000)
Upper bound of decrease in unrecognized tax benefit that is reasonably possible 2,000,000          
Amounts accrued for penalties related to unrecognized tax benefits $ 0         $ 0
Internal Revenue Service (IRS)            
Tax Audits [Abstract]            
Year(s) under examination     2012 and 2013   2010 and 2011  
Year of carryback claim under examination         2009  
State Jurisdiction (Wisconsin)            
Tax Audits [Abstract]            
Year(s) under examination       2012 and 2013    
Earliest year subject to examination 2012          
[1] The average rate assumption method (ARAM); a method to flow back excess deferred taxes to customers.
[2] ARAM has been deferred when regulatory treatment has not been established. As NSP-Wisconsin received direction from its regulatory commissions regarding the return of excess deferred taxes to customers, the ARAM deferral was reversed. This resulted in a reduction to tax expense with a corresponding reduction to revenue.