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SUPPLEMENTAL CASH FLOW INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2013
Text Block [Abstract]  
Schedule of Cash Flow, Supplemental Disclosures
A reconciliation of Net Income to Net Cash Flows from Operating Activities follows:
 
UNS Energy
 
Years Ended December 31,
 
2013
 
2012
 
2011
 
Thousands of Dollars
Net Income
$
127,478

 
$
90,919

 
$
109,975

Adjustments to Reconcile Net Income to Net Cash Flows from Operating Activities
 
 
 
 
 
Depreciation Expense
149,615

 
141,303

 
133,832

Amortization Expense
27,557

 
35,784

 
30,983

Depreciation and Amortization Recorded to Fuel and O&M Expense
7,288

 
6,622

 
6,140

Amortization of Deferred Debt-Related Costs included in Interest Expense
3,050

 
3,000

 
3,985

Provision for Retail Customer Bad Debts
2,263

 
2,767

 
2,072

Use of Renewable Energy Credits for Compliance
17,706

 
5,935

 
5,695

Deferred Income Taxes
83,501

 
60,264

 
75,515

Investment Tax Credit Basis Adjustment - Creation of Regulatory Asset
(11,039
)
 
—

 
—

Pension and Retiree Expense
22,783

 
21,856

 
21,202

Pension and Retiree Funding
(29,161
)
 
(29,058
)
 
(28,775
)
Share-Based Compensation Expense
3,399

 
2,573

 
2,599

Allowance for Equity Funds Used During Construction
(6,190
)
 
(3,464
)
 
(4,496
)
Increase (Decrease) to Reflect PPFAC/PGA Recovery
(16,313
)
 
32,246

 
(4,932
)
PPFAC Reduction - 2013 TEP Rate Order
3,000

 
—

 
—

Competition Transition Charge Revenue Refunded
—

 
—

 
(35,958
)
Partial Write-off of Tucson to Nogales Transmission Line
—

 
4,668

 
—

Liquidated Damages for Springerville Unit 3 Outage
—

 
2,050

 
—

Gain on Settlement of El Paso Electric Dispute
—

 
—

 
(7,391
)
Changes in Assets and Liabilities which Provided (Used)
 
 
 
 
 
Cash Exclusive of Changes Shown Separately
 
 
 
 
 
Accounts Receivable
(6,338
)
 
3,369

 
2,743

Materials and Fuel Inventory
16,197

 
(39,429
)
 
(20,864
)
Accounts Payable
3,223

 
595

 
8,792

Income Taxes
(15,868
)
 
(11,557
)
 
(2,739
)
Interest Accrued
4,875

 
6,922

 
14,344

Taxes Other Than Income Taxes
1,941

 
(58
)
 
2,857

Current Regulatory Liabilities
11,124

 
(684
)
 
2,644

Other
20,421

 
11,486

 
19,097

Net Cash Flows – Operating Activities
$
420,512

 
$
348,109

 
$
337,320


 
 
TEP
 
Years Ended December 31,
 
2013
 
2012
 
2011
 
Thousands of Dollars
Net Income
$
101,342

 
$
65,470

 
$
85,334

Adjustments to Reconcile Net Income
 
 
 
 
 
To Net Cash Flows from Operating Activities
 
 
 
 
 
Depreciation Expense
118,076

 
110,931

 
104,894

Amortization Expense
31,294

 
39,493

 
34,650

Depreciation and Amortization Recorded to Fuel and O&M Expense
6,219

 
5,384

 
4,509

Amortization of Deferred Debt-Related Costs Included in Interest Expense
2,452

 
2,227

 
2,378

Provision for Retail Customer Bad Debts
1,678

 
1,871

 
1,447

Use of RECs for Compliance
15,990

 
5,071

 
5,190

Deferred Income Taxes
69,950

 
45,232

 
59,309

Investment Tax Credit Basis Adjustment - Creation of Regulatory Asset
(10,751
)
 
—

 
—

Pension and Retiree Expense
19,878

 
19,289

 
18,816

Pension and Retiree Funding
(27,636
)
 
(25,899
)
 
(25,878
)
Share-Based Compensation Expense
2,709

 
2,029

 
2,027

Allowance for Equity Funds Used During Construction
(4,526
)
 
(2,840
)
 
(3,842
)
Increase (Decrease) to Reflect PPFAC Recovery
(12,458
)
 
31,113

 
(6,165
)
PPFAC Reduction - 2013 TEP Rate Order
3,000

 
—

 
—

Competition Transition Charge Revenue Refunded
—

 
—

 
(35,958
)
Partial Write-off of Tucson to Nogales Transmission Line
—

 
4,484

 
—

       Liquidated Damages for Springerville Unit 3 Outage
—

 
2,050

 
—

Gain on Settlement of El Paso Electric Dispute
—

 
—

 
(7,391
)
Changes in Assets and Liabilities which Provided (Used)
 
 
 
 
 
Cash Exclusive of Changes Shown Separately
 
 
 
 
 
Accounts Receivable
(6,041
)
 
(871
)
 
4,809

Materials and Fuel Inventory
16,145

 
(38,384
)
 
(19,789
)
Accounts Payable
334

 
1,115

 
14,561

Income Taxes
(10,790
)
 
(11,421
)
 
(5,582
)
Interest Accrued
4,859

 
8,055

 
14,268

Taxes Other Than Income Taxes
1,425

 
905

 
2,282

Current Regulatory Liabilities
3,331

 
(3,040
)
 
303

Other
19,711

 
5,655

 
18,122

Net Cash Flows – Operating Activities
$
346,191

 
$
267,919

 
$
268,294
Supplemental Noncash Investing And Financing Activities Table
Other non-cash investing and financing activities that affected recognized assets and liabilities but did not result in cash receipts or payments were as follows:
 
Years Ended December 31,
 
2013
 
2012
 
2011
 
Thousands of Dollars
(Decrease)/Increase to Utility Plant Accruals(1)
$
4,995

 
$
4,813

 
$
(2,741
)
Net Cost of Removal of Interim Retirements(2)
25,182

 
35,983

 
31,626

Capital Lease Obligations(3)
9,039

 
11,967

 
15,162

Asset Retirement Obligations(4)
8,064

 
789

 
7,638

(1) 
The non-cash additions to Utility Plant represent accruals for capital expenditures.
(2) 
The non-cash net cost of removal of interim retirements represents an accrual for future asset retirement obligations that does not impact earnings.
(3) 
The non-cash change in capital lease obligations represents interest accrued for accounting purposes in excess of interest payments.
(4) 
The non-cash additions to asset retirement obligations and related capitalized assets represent revision of estimated asset retirement cost due to changes in timing and amount of expected future asset retirement obligations.