Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following regulatory assets and liabilities are reflected in MGE's consolidated balance sheets as of December 31:

(In thousands)		2015		2014
Regulatory Assets
Asset retirement obligation	$	4,849	$	4,532
Debt related costs		10,672		11,133
Derivatives		54,083		54,998
Environmental costs		368		700
Tax recovery related to AFUDC equity		8,950		8,821
Unfunded pension and other postretirement liability		78,181		84,551
Other		634		448
Total Regulatory Assets	$	157,737	$	165,183
Regulatory Liabilities
Conservation costs	$	231	$	680
Deferred fuel savings		9,515		755
Elm Road		643		1,497
Income taxes		1,559		1,794
Non-ARO removal costs		17,137		16,129
Renewable energy credits		327		753
Other		888		1,107
Total Regulatory Liabilities	$	30,300	$	22,715