Income Taxes (Tables)

9 Months Ended

Sep. 30, 2017

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the amount of unrecognized tax benefit is as follows:



(Millions of Dollars)	Sept. 30, 2017		Dec. 31, 2016
Unrecognized tax benefit — Permanent tax positions	$	5.2	$	4.5
Unrecognized tax benefit — Temporary tax positions	5.1		24.2
Total unrecognized tax benefit	$	10.3	$	28.7

Tax Benefits Associated with NOL and Tax Credit Carryforwards

The unrecognized tax benefit amounts were reduced by the tax benefits associated with NOL and tax credit carryforwards. The amounts of tax benefits associated with NOL and tax credit carryforwards are as follows:



(Millions of Dollars)	Sept. 30, 2017			Dec. 31, 2016
NOL and tax credit carryforwards	$	(5.8	)	$	(5.9	)

Interest Payable related to Unrecognized Tax Benefits [Table Text Block]

The payable for interest related to unrecognized tax benefits is partially offset by the interest benefit associated with NOL and tax credit carryforwards. A reconciliation of the beginning and ending amount of the payable for interest related to unrecognized tax benefits are as follows:



(Millions of Dollars)	Sept. 30, 2017			Dec. 31, 2016
Payable for interest related to unrecognized tax benefits at beginning of period	$	(0.9	)	$	—
Interest expense related to unrecognized tax benefits recorded during the period	—			(0.9		)
Payable for interest related to unrecognized tax benefits at end of period	$	(0.9	)	$	(0.9	)