Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2015

Asset Retirement Obligation Disclosure [Abstract]

Change in Asset Retirement Obligations

The following table shows a rollforward of the AROs from January 1,2014, toDecember 31,2015. Amounts include conditional AROs.

(In thousands)		2015		2014
Balance at January 1,	$	19,744	$	19,359
Liabilities incurred (a)		2,380		68
Accretion expense		1,131		1,077
Liabilities settled		(124)		(343)
Revisions in estimated cash flows (a)		1,229		(417)
Balance at December 31,	$	24,360	$	19,744

(a)In the second quarter of 2015, MGE recorded an obligation of $2.3 million for the fair value of its legal liability for AROs associated with the effect of the final Coal Combustion Residual Rule at Columbia. An additional $1.3 million was recorded in the fourth quarter, associated with this ARO, based on revised estimates.