Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2015

Schedule of Regulatory Assets [Table Text Block]



	Regulatory Assets
	September 30,				December 31,
In thousands	2015		2014		2014
Current:
Unrealized loss on derivatives⁽¹⁾	$	21,949	$	5,520	$	29,889
Gas costs	19,274		23,795		21,794
Environmental costs⁽²⁾	12,364		—		—
Decoupling⁽³⁾	19,391		11,847		2,219
Other⁽³⁾	9,734		11,088		14,660
Total current	$	82,712	$	52,250	$	68,562
Non-current:
Unrealized loss on derivatives⁽¹⁾	$	3,540	$	551	$	3,515
Pension balancing⁽⁴⁾	41,193		30,682		32,541
Income taxes	44,767		49,007		47,427
Pension and other postretirement benefit liabilities	189,111		118,485		201,845
Environmental costs⁽²⁾	37,443		51,861		58,859
Gas costs	2,098		1,936		5,971
Other⁽³⁾	15,801		10,799		18,750
Total non-current	$	333,953	$	263,321	$	368,908

Schedule of Regulatory Liabilities [Table Text Block]



	Regulatory Liabilities
	September 30,				December 31,
In thousands	2015		2014		2014
Current:
Gas costs	$	22,499	$	6,704	$	5,700
Unrealized gain on derivatives⁽¹⁾	2,939		5,320		240
Other⁽³⁾	8,689		11,328		13,165
Total current	$	34,127	$	23,352	$	19,105
Non-current:
Gas costs	$	6,357	$	410	$	2,507
Unrealized gain on derivatives⁽¹⁾	299		602		—
Accrued asset removal costs⁽⁵⁾	324,467		307,815		311,238
Other⁽³⁾	3,367		3,673		3,460
Total non-current	$	334,490	$	312,500	$	317,205

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

We consider the applicability and impact of all accounting standards updates (ASUs) issued by the Financial Accounting Standards Board (FASB). Accounting standards updates not listed below were assessed and determined to be either not applicable or are expected to have minimal impact on our consolidated financial position or results of operations.

BENEFIT PLAN ACCOUNTING. On July 31, 2015, the FASB issued ASU 2015-12, Plan Accounting: Defined Benefit Pension Plans, Defined Contribution Pension Plans, and Health and Welfare Benefit Plans. The ASU outlines a three part update. Only part two of the update applies to the Company, which simplifies the investment disclosure requirements for employee benefit plans by allowing certain disclosures at an aggregated level, reducing the number of ways assets must be grouped and analyzed, and no longer requiring investment strategy disclosures for certain investments. The new requirements are effective for the Company beginning January 1, 2016, with early adoption permitted. We will be required to apply the disclosure guidance retrospectively and do not expect the ASU to materially affect our financial statements and disclosures.

FAIR VALUE MEASUREMENT. On May 1, 2015, the FASB issued ASU 2015-07, Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or its Equivalent). The ASU removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient and also removes certain disclosure requirements. The new requirements are effective for the Company beginning January 1, 2016 with retrospective application to all periods presented required and early adoption permitted. We do not expect the ASU to materially affect our financial statements and disclosures.

INTANGIBLES - GOODWILL AND OTHER - INTERNAL-USE SOFTWARE. On April 15, 2015 the FASB issued ASU 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. The ASU provides customers guidance on how to determine whether a cloud computing arrangement includes a software license. The new requirements are effective for the Company beginning January 1, 2016. The ASU can be applied prospectively or retrospectively and early adoption is permitted. We intend to apply the guidance prospectively and do not expect the ASU to materially affect our financial statements and disclosures.

DEBT ISSUANCE COSTS. On April 7, 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires the presentation of debt issuance costs in the balance sheet as a direct deduction from the associated debt liability. The new requirements are effective for the Company beginning January 1, 2016. Early adoption is permitted, and the new guidance will be applied on a retrospective basis. We do not expect the ASU to materially affect our financial statements and disclosures.

REVENUE RECOGNITION. On May 28, 2014, the FASB issued ASU 2014-09 Revenue From Contracts with Customers. The underlying principle of the guidance requires entities to recognize revenue depicting the transfer of goods or services to customers at amounts expected to be entitled to in exchange for those goods or services. The model provides a five-step approach to revenue recognition: (1) identify the contract(s) with the customer; (2) identify the separate performance obligations in the contract(s); (3) determine the transaction price; (4) allocate the transaction price to separate performance obligations; and (5) recognize revenue when, or as, each performance obligation is satisfied. The new requirements prescribe either a full retrospective or simplified transition adoption method. On August 12, 2015, the FASB deferred the effective date by one year to January 1, 2018 for annual reporting periods beginning after December 15, 2017. The FASB also permitted early adoption of the standard, but not before the original effective date of January 1, 2017. We are currently assessing the effect of this standard on our financial statements and disclosures.