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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2013
Text Block [Abstract]  
AFUDC Rates
The average AFUDC rates on regulated construction expenditures are included in the table below:
 
2013
 
2012
 
2011
TEP
7.38
%
 
7.22
%
 
6.72
%
UNS Electric
8.07
%
 
7.89
%
 
8.18
%
UNS Gas
7.89
%
 
7.95
%
 
8.32
%
Summary Of Average Annual Depreciation Rates For All Utility Plants
Below are the summarized average annual depreciation rates for all utility plant:
 
2013
 
2012
 
2011
TEP
3.16
%
 
3.22
%
 
3.14
%
UNS Electric
3.94
%
 
3.99
%
 
4.02
%
UNS Gas
2.63
%
 
2.69
%
 
2.84
%