Income Tax Expense - Continuing Operations (Tables)

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of income from continuing operations before income taxes and income tax expense

	Three Months Ended  June 30,						Six Months Ended  June 30,
(in thousands)	2013			2012			2013			2012
Income Before Income Taxes – Continuing Operations	$	9,598		$	7,418		$	30,718		$	18,061
Tax Computed at Company’s Net Composite Federal and State Statutory Rate (39%)		3,743			2,893			11,980			7,044
Increases (Decreases) in Tax from:
Federal Production Tax Credits (PTCs)		(1,841	)		(1,831	)		(3,430	)		(3,818	)
Reversal of Accrued Interest on Removal of Cost Capitalization Audit Issue		--			--			--			(676	)
North Dakota Wind Tax Credit Amortization – Net of Federal Taxes		(216	)		(149	)		(439	)		(371	)
Corporate Owned Life Insurance		(92	)		(13	)		(394	)		(385	)
Medicare Part D Subsidy		4			(194	)		--			(391	)
Employee Stock Ownership Plan Dividend Deduction		(188	)		(191	)		(378	)		(381	)
Deferred Tax Asset Reduction - North Dakota due to Tax Rate Decrease		365			--			365			--
Other Items - Net		319			2			276			(37	)
Income Tax Expense – Continuing Operations	$	2,094		$	517		$	7,980		$	985
Effective Income Tax Rate – Continuing Operations		21.8	%		7.0	%		26.0	%		5.5	%

Schedule of activity related to unrecognized tax benefits

(in thousands)	2013
Balance on January 1	$	4,436
Increases Related to Tax Positions for Prior Years		67
Uncertain Positions Adjusted During Year		(511	)
Balance on June 30	$	3,992