Kansas Gas Service tax reform regulatory liability

No definition available.

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- Definition

The net amount of all current regulatory assets less all current regulatory liabilities as of the end of the period.

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No definition available.

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The net amount of noncurrent regulatory assets less all noncurrent regulatory liabilities as of the end of the period.

+ References

No definition available.

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- Definition

Reduction in income tax expense for the amortization of the regulatory liability associated with excess ADIT that was returned to customers

+ References

No definition available.

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- Definition

[Line Items] for Tabular disclosure of assets and liabilities that result from rate actions of a regulator. Regulatory assets are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

+ References

No definition available.

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- Definition

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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The net amount of all regulatory assets less all regulatory liabilities as of the end of the period.

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-Publisher FASB
-Name Accounting Standards Codification
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The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period.

+ References

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- Definition

Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost.

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Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.

+ References

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- Definition

The amount for the individual regulatory liability as itemized in a table of regulatory liabilities as of the end of the period.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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The amount for the individual regulatory current liability as itemized in a table of regulatory current liabilities as of the end of the period.

+ References

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The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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REGULATORY ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2017	Dec. 31, 2019
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Kansas Gas Service tax reform regulatory liability	$ 81,500		$ 81,500
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%		35.00%
Regulatory Assets, Current	47,961		$ 47,961			$ 47,440
Regulatory Assets, Noncurrent	373,241		373,241			391,036
Regulatory Liability, Current	(26,163)		(26,163)			(45,201)
Regulatory Liability, Noncurrent	(558,115)		(558,115)			(503,518)
Net regulatory assets (liabilities), current	21,798		21,798			2,239
Net regulatory assets (liabilities), noncurrent	(184,874)		(184,874)			(112,482)
Net Regulatory Assets	(163,076)		(163,076)			(110,243)
Reduction in income tax expense for the amortization of the regulatory liability associated with excess ADIT that was returned to customers	2,500	$ 2,100	9,400	$ 8,900
Income tax rate changes [Member] [Domain]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Liability, Current	(2,265)		(2,265)			(10,297)
Regulatory Liability, Noncurrent	(558,115)		(558,115)			(503,518)
Regulatory Liabilities	(560,380)		(560,380)			(513,815)
Over-recovered purchased-gas costs [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Liability, Current	(23,898)		(23,898)			(27,623)
Regulatory Liability, Noncurrent	0		0			0
Regulatory Liabilities	(23,898)		(23,898)			(27,623)
Total regulated liabilities [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Liability, Current	(26,163)		(26,163)			(45,201)
Regulatory Liability, Noncurrent	(558,115)		(558,115)			(503,518)
Regulatory Liabilities	(584,278)		(584,278)			(548,719)
Under-recovered purchased-gas costs [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	7,247		7,247			17,172
Regulatory Assets, Noncurrent	0		0			0
Regulatory Assets	7,247		7,247			17,172
Pension and postretirement benefit costs [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	21,156		21,156			21,213
Regulatory Assets, Noncurrent	353,616		353,616			373,266
Regulatory Assets	374,772		374,772			394,479
Weather normalization [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	4,674		4,674
Regulatory Assets, Noncurrent	0		0
Regulatory Assets	4,674		4,674
Regulatory Liability, Current						(7,281)
Regulatory Liability, Noncurrent						0
Regulatory Liabilities						(7,281)
Reacquired debt costs [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	812		812			812
Regulatory Assets, Noncurrent	5,271		5,271			5,677
Regulatory Assets	6,083		6,083			6,489
MGP Costs [Member] [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	98		98			98
Regulatory Assets, Noncurrent	11,660		11,660			9,709
Regulatory Assets	11,758		11,758			9,807
Ad valorem tax [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	4,095		4,095			2,921
Regulatory Assets, Noncurrent	0		0			0
Regulatory Assets	4,095		4,095			2,921
Other regulatory assets [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	9,879		9,879			5,224
Regulatory Assets, Noncurrent	2,694		2,694			2,384
Regulatory Assets	12,573		12,573			7,608
Total regulatory assets, net of amortization [Member]
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]
Regulatory Assets, Current	47,961		47,961			47,440
Regulatory Assets, Noncurrent	373,241		373,241			391,036
Regulatory Assets	$ 421,202		$ 421,202			$ 438,476