ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Notes)

12 Months Ended

Dec. 31, 2014

Accumulated Other Comprehensive Income (Loss) [Line Items]

Comprehensive Income (Loss) Note [Text Block]

6. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table sets forth the balance in accumulated other comprehensive income (loss) for the period indicated:

	Accumulated Other Comprehensive Income (Loss)
January 1, 2014	$	—
Transfers in upon separation	(3,393		)
Pension and other postretirement benefit plans obligations
Other comprehensive income (loss) before reclassification, net of tax of $1,442	(2,096		)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax of $(198)	315
Other comprehensive income (loss)	(1,781		)
December 31, 2014	$	(5,174	)

The following table sets forth the effect of reclassifications from accumulated other comprehensive income (loss) on our Statements of Income for the period indicated:

Details about Accumulated Other Comprehensive Income (Loss) Components	Year Ended December 31, 2014			Affected Line Item in the Statements of Income
	(Thousands of dollars)
Pension and other postretirement benefit plan obligations (a)
Amortization of net loss	$	34,169
Amortization of unrecognized prior service cost	(1,211		)
	32,958
Regulatory adjustments (b)	(32,445		)
	513			Income before income taxes
	(198		)	Income tax expense
Total reclassifications for the period	$	315		Net income

(a) These components of accumulated other comprehensive income (loss) are included in the computation of net periodic benefit cost. See Note 12 for additional detail of our net periodic benefit cost.

(b) Regulatory adjustments represent pension and other postretirement benefit costs expected to be recovered through rates and are deferred as part of our regulatory assets. See Note 9 for additional disclosures of regulatory assets and liabilities.