Regulatory Assets and Liabilities (Tables) (Alabama Gas Corporation)

12 Months Ended

Dec. 31, 2013

Alabama Gas Corporation

Regulatory Assets and Liabilities [Line Items]

Schedule of regulatory assets and liabilities

The following table details regulatory assets and liabilities on the consolidated balance sheets:

(in thousands)	December 31, 2013				December 31, 2012
	Current		Noncurrent		Current		Noncurrent
Regulatory assets:
Pension assets	$	325	$	58,243	$	170	$	90,708
Accretion and depreciation for asset retirement obligation	—		18,046		—		16,536
Risk management activities	—		—		2,593		—
Rate recovery of asset removal costs, net	—		4,601		—		3,322
Enhanced stability reserve	—		4,000		—		—
Gas supply adjustment	2,406		—		42,726		—
Other	25		—		26		—
Total regulatory assets	$	2,756	$	84,890	$	45,515	$	110,566
Regulatory liabilities:
RSE adjustment	$	4,690	$	—	$	1,740	$	—
Unbilled service margin	28,504		—		25,078		—
Postretirement liabilities	—		26,197		—		1,237
Refundable negative salvage	15,779		39,663		18,265		53,467
Asset retirement obligation	—		27,528		—		24,930
Other	33		737		33		770
Total regulatory liabilities	$	49,006	$	94,125	$	45,116	$	80,404