REGULATED OPERATING EXPENSE

12 Months Ended

Dec. 31, 2011

REGULATED OPERATING EXPENSE

REGULATED OPERATING EXPENSE

17.   Regulated Operating Expense

        The following table sets forth the major components comprising "regulated operating expenses" under "Operating Revenue Deductions" on our consolidated statements of income for the years ended (in thousands):

	December 31,
	2011		2010		2009
Power operation expense (other than fuel)	$	13,277	$	11,356	$	12,315
Electric transmission and distribution expense		15,361		12,996		11,063
Natural gas transmission and distribution expense		2,385		2,194		2,161
Customer accounts & assistance expense		10,210		11,618		10,597
Employee pension expense(1)		8,805		5,899		5,557
Employee healthcare plan(1)		7,439		6,930		5,908
General office supplies and expense		10,158		11,584		10,070
Administrative and general expense		14,295		12,896		12,211
Bad debt expense		3,425		3,651		3,125
Miscellaneous expense		87		168		79
Total	$	85,442	$	79,292	$	73,086

(1)

Does not include the capitalized portion of actuarially calculated costs, but reflects the GAAP expensed portion of these costs plus or minus costs deferred to a regulatory asset or recognized as a regulatory liability for Missouri and Kansas jurisdictions.