REGULATORY ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2014

SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]

SCHEDULE OF REGULATED ASSETS AND LIABILITIES

The table below presents a summary of regulatory assets, net of amortization, and liabilities for the periods indicated:

		December 31, 2014
	Remaining Recovery Period	Current			Noncurrent			Total
		(Thousands of dollars)
Under-recovered purchased-gas costs	1 year	$	28,712		$	—		$	28,712
Pension and other postretirement benefit costs	See Note 12	18,108			466,684			484,792
Reacquired debt costs	13 years	812			9,730			10,542
Other	1 to 24 years	2,561			2,309			4,870
Total regulatory assets, net of amortization		50,193			478,723			528,916
Accumulated removal costs (a)	up to 50 years	—			(15,451		)	(15,451		)
Weather normalization	1 year	(16,516		)	—			(16,516		)
Over-recovered purchased-gas costs	1 year	(13,055		)	—			(13,055		)
Ad valorem tax	1 year	(2,896		)	—			(2,896		)
Total regulatory liabilities		(32,467		)	(15,451		)	(47,918		)
Net regulatory assets and liabilities		$	17,726		$	463,272		$	480,998

(a) Included in other deferred credits in our balance sheets.

		December 31, 2013
	Remaining Recovery Period	Current			Noncurrent			Total
		(Thousands of dollars)
Under-recovered purchased-gas costs	1 year	$	12,393		$	—		$	12,393
Pension and other postretirement benefit costs	See Note 12	298			9,556			9,854
Reacquired debt costs	14 years	812			10,541			11,353
Other	1 to 25 years	8,154			3,725			11,879
Total regulatory assets, net of amortization		21,657			23,822			45,479
Accumulated removal costs (a)	up to 50 years	—			(21,375		)	(21,375		)
Over-recovered purchased-gas costs	1 year	(17,796		)	—			(17,796		)
Total regulatory liabilities		(17,796		)	(21,375		)	(39,171		)
Net regulatory assets and liabilities		$	3,861		$	2,447		$	6,308

(a) Included in other deferred credits in our balance sheets.