RELATED PARTY TRANSACTIONS (Tables)

6 Months Ended

Jun. 30, 2014

Related Party Transactions [Abstract]

Schedule of information related to transactions entered into with related parties

The table below includes information summarizing transactions entered into with related parties as of:

(Millions)	June 30, 2014		December 31, 2013
Notes payable *
Integrys Energy Group	$	5.9	$	6.3
Accounts Payable
ATC	8.2		10.4
Liability related to income tax allocation
Integrys Energy Group	6.4		6.7

* WPS Leasing, our consolidated subsidiary, has a note payable to our parent company, Integrys Energy Group. At June 30, 2014, the current portion of the note payable was $2.2 million.

Schedule of activity associated with related party transactions

The following table shows activity associated with related party transactions:

	Three Months Ended June 30				Six Months Ended June 30
(Millions)	2014		2013		2014		2013
Electric transactions
Sales to UPPCO	$	5.8	$	6.0	$	11.2	$	11.3
Natural gas transactions
Sales to IES	0.1		0.1		0.2		0.2
Purchases from IES	0.1		0.2		2.4		0.4
Interest expense (1)
Integrys Energy Group	0.1		0.1		0.2		0.3
Transactions with equity method investees
Charges from ATC for network transmission services	24.8		24.6		49.5		49.2
Charges to ATC for services and construction	2.7		2.3		5.1		4.1
Purchases of energy from WRPC	1.1		1.0		2.1		2.0
Charges to WRPC for operations	0.3		0.3		0.7		0.5
Equity earnings from WPS Investments, LLC (2)	2.6		2.6		5.1		5.1

⁽¹⁾  WPS Leasing, our consolidated subsidiary, has a note payable to our parent company, Integrys Energy Group.

⁽²⁾  WPS Investments, LLC is a consolidated subsidiary of Integrys Energy Group that is jointly owned by Integrys Energy Group, UPPCO, and us. At June 30, 2014, we had an 11.12% interest in WPS Investments accounted for under the equity method. Our ownership percentage has continued to decrease as additional equity contributions are made by Integrys Energy Group to WPS Investments.