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Fair Value of Financial Assets and Liabilities, Derivative Assets and Liabilities at Fair Value (Details) (USD $)
Dec. 31, 2013
Dec. 31, 2012
Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset $ 6,576,000 $ 4,889,000
Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 6,905,000 10,868,000
Other Current Liabilities [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 6,734,000 8,753,000
Other Noncurrent Liabilities [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 23,366,000 30,605,000
Counterparty Netting [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Collateral, Right to Reclaim Cash, Offset 0 0
Derivative Asset, Collateral, Obligation to Return Cash, Offset 200,000 600,000
Fair Value Measured on a Recurring Basis | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 4,861,000 3,174,000
Fair Value Measured on a Recurring Basis | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 40,000 43,000
Fair Value Measured on a Recurring Basis | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 1,480,000 3,131,000
Fair Value Measured on a Recurring Basis | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 3,341,000 0
Fair Value Measured on a Recurring Basis | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   2,261,000
Fair Value Measured on a Recurring Basis | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000  
Fair Value Measured on a Recurring Basis | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000 39,000
Fair Value Measured on a Recurring Basis | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   2,222,000
Fair Value Measured on a Recurring Basis | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 1,399,000 3,324,000
Fair Value Measured on a Recurring Basis | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 1,399,000 3,246,000
Fair Value Measured on a Recurring Basis | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   78,000
Fair Value Measured on a Recurring Basis | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   1,904,000
Fair Value Measured on a Recurring Basis | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   1,904,000
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   0
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0  
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value Measured on a Recurring Basis | Level 1 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Level 1 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 6,137,000 6,482,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 40,000 43,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 2,756,000 6,432,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 3,341,000 7,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   3,807,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000  
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000 39,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   3,768,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 2,438,000 6,043,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 2,438,000 5,958,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   85,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   3,450,000
Fair Value Measured on a Recurring Basis | Level 2 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   3,450,000
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   0
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0  
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value Measured on a Recurring Basis | Level 3 | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Level 3 | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   0
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 6,137,000 6,482,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 40,000 43,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 2,756,000 6,432,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 3,341,000 7,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   3,807,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000  
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,000 39,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   3,768,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 2,438,000 6,043,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 2,438,000 5,958,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   85,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   3,450,000
Fair Value Measured on a Recurring Basis | Fair Value Total [Member] | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   3,450,000
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset (1,276,000) [1] (3,308,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 [1] 0 [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset (1,276,000) [1] (3,301,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Assets [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 [1] (7,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Assets [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   (1,546,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 [1]  
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Assets [Member] | Designated as Hedging Instrument [Member] | Vehicle Fuel And Other Commodity [Member] | Cash Flow Hedges [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 [1] 0 [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Assets [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset   (1,546,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability (1,039,000) [1] (2,719,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability (1,039,000) [1] (2,712,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Current Liabilities [Member] | Other Derivative Instruments [Member] | Natural Gas Commodity [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   (7,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   (1,546,000) [2]
Fair Value Measured on a Recurring Basis | Counterparty Netting [Member] | Other Noncurrent Liabilities [Member] | Other Derivative Instruments [Member] | Commodity Trading
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability   (1,546,000) [2]
Fair Value, Measurements, Nonrecurring [Member] | Other Current Assets [Member] | Purchased Power Agreements [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 1,715,000 [3] 1,715,000 [3]
Fair Value, Measurements, Nonrecurring [Member] | Other Noncurrent Assets [Member] | Purchased Power Agreements [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 6,892,000 [3] 8,607,000 [3]
Fair Value, Measurements, Nonrecurring [Member] | Other Current Liabilities [Member] | Purchased Power Agreements [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 5,335,000 [3] 5,429,000 [3]
Fair Value, Measurements, Nonrecurring [Member] | Other Noncurrent Liabilities [Member] | Purchased Power Agreements [Member]
   
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability $ 23,366,000 [3] $ 28,701,000 [3]
[1] PSCo nets derivative instruments and related collateral in its consolidated balance sheet when supported by a legally enforceable master netting agreement, and all derivative instruments and related collateral amounts were subject to master netting agreements at Dec. 31, 2013. At Dec. 31, 2013, derivative assets and liabilities include obligations to return cash collateral of $0.2 million and no rights to reclaim cash collateral. The counterparty netting amounts presented exclude settlement receivables and payables and non-derivative amounts that may be subject to the same master netting agreements.
[2] PSCo nets derivative instruments and related collateral in its consolidated balance sheet when supported by a legally enforceable master netting agreement, and all derivative instruments and related collateral amounts were subject to master netting agreements at Dec. 31, 2012. At Dec. 31, 2012, derivative assets and liabilities include obligations to return cash collateral of $0.6 million and no rights to reclaim cash collateral. The counterparty netting amounts presented exclude settlement receivables and payables and non-derivative amounts that may be subject to the same master netting agreements.
[3] In 2003, as a result of implementing new guidance on the normal purchase exception for derivative accounting, PSCo began recording several long-term PPAs at fair value due to accounting requirements related to underlying price adjustments. As these purchases are recovered through normal regulatory recovery mechanisms, the changes in fair value for these contracts were offset by regulatory assets and liabilities. During 2006, PSCo qualified these contracts under the normal purchase exception. Based on this qualification, the contracts are no longer adjusted to fair value and the previous carrying value of these contracts will be amortized over the remaining contract lives along with the offsetting regulatory assets and liabilities.