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Comprehensive Income
 9 Months Ended
Sep. 30, 2013
Statement of 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. Beginning in 2013, the Company and its subsidiaries adopted accounting guidance issued in February 2013 that requires additional disclosures about reclassifications from accumulated other comprehensive income into earnings.

Comprehensive income (loss), as reported in Questar's Condensed Consolidated Statements of Comprehensive Income, is the sum of net income (loss) 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 the related income taxes. Income or loss is recognized when the pension or other postretirement benefit (OPRB) costs are accrued, as the Company records interest expense for hedged interest payments and when the long-term investment is sold or otherwise realized.










Details of the changes in 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 in the table below. The table also discloses details of income taxes related to each component of OCI.
 
Pension and OPRB
 
Interest rate cash flow hedges
 
Long-term invest.
 
Total
 
Pension and OPRB
 
Interest rate cash flow hedges
 
Long-term invest.
 
Total
 
3 Months Ended
 
9 Months Ended
 
September 30, 2013
 
September 30, 2013
 
(in millions)
AOCI at beginning of period
$
(213.5
)
 
$
(23.0
)
 
$
0.1

 
$
(236.4
)
 
$
(223.2
)
 
$
(23.2
)
 
$
0.1

 
$
(246.3
)
OCI before reclassifications
—

 
—

 
—

 
—

 
—

 
—

 
(0.1
)
 
(0.1
)
Reclassified from AOCI(1)
9.0

 
0.1

 
—

 
9.1

 
24.7

 
0.4

 
—

 
25.1

Income taxes
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OCI before reclassifications
—

 
—

 
—

 
—

 
—

 
—

 
0.1

 
0.1

Reclassified from AOCI(2)
(3.4
)
 
—

 
—

 
(3.4
)
 
(9.4
)
 
(0.1
)
 
—

 
(9.5
)
Total income taxes
(3.4
)
 
—

 
—

 
(3.4
)
 
(9.4
)
 
(0.1
)
 
0.1

 
(9.4
)
Net other comprehensive income
5.6

 
0.1

 
—

 
5.7

 
15.3

 
0.3

 
—

 
15.6

AOCI at September 30, 2013
$
(207.9
)
 
$
(22.9
)
 
$
0.1

 
$
(230.7
)
 
$
(207.9
)
 
$
(22.9
)
 
$
0.1

 
$
(230.7
)


(1) Interest rate cash flow hedge amounts are included in their entirety as charges to interest expense on the Consolidated Statements of Income.
(2) Interest rate cash flow hedge amounts are included in their entirety as credits to income taxes on the Consolidated Statements of Income.

Pension and other postretirement benefits AOCI reclassifications are included in the computation of net periodic pension and postretirement benefit costs. See Note 10 for additional details.

Comprehensive income (loss), as reported in Questar Pipeline's Condensed Consolidated Statements of Comprehensive Income, is the sum of net income (loss) as reported in the Questar Pipeline Consolidated Statements of Income and OCI. OCI includes interest rate cash flow hedges and the related income taxes. Income or loss is recognized as the company records interest expense for hedged interest payments. Disclosures above regarding interest rate cash flow hedges, including income taxes and income statement reclassifications effects, apply to Questar Pipeline.