Summary of Accounting Policies Impact of Adoption of ASC 606 (Tables)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block]

The following highlights the impact of the adoption of ASC 606 on our condensed consolidated income statements for the three and six months ended June 30, 2018 and condensed consolidated balance sheet as of June 30, 2018:

	Three months ended June 30, 2018							Six months ended June 30, 2018
Income statement	As Reported		Without Adoption of ASC 606		Effect of Change Higher (Lower)			As Reported		Without Adoption of ASC 606		Effect of Change Higher (Lower)
(in thousands)
Regulated Energy operating revenues	$	70,504	$	70,728	$	(224	)	$	179,897	$	180,780	$	(883	)
Regulated Energy cost of sales	20,010		20,139		(129		)	68,241		68,942		(701		)
Depreciation and amortization	9,839		9,832		7			19,543		19,521		22
Income before income taxes	9,105		9,207		(102		)	45,915		46,119		(204		)
Income taxes	2,718		2,746		(28		)	12,674		12,733		(59		)
Net income	6,387		6,461		(74		)	33,241		33,386		(145		)

	As of June 30, 2018
Balance sheet	As Reported		Without Adoption of ASC 606		Effect of Change Higher (Lower)
(in thousands)
Assets
Accrued revenues	$	12,353	$	13,659	$	(1,306	)
Other assets	$	4,440	$	4,777	$	(337	)
Capitalization
Retained earnings	$	250,377	$	248,734	$	1,643