ACCOUNTS RECEIVABLE - OTHER (Tables)

12 Months Ended

Dec. 31, 2011

ACCOUNTS RECEIVABLE - OTHER

Schedule of major components comprising accounts receivable - other

	December 31,
	2011		2010
Accounts receivable for plant reimbursements, line extensions, highway projects, etc.	$	811	$	5,322
Taxes receivable — overpayment of estimated income taxes(1)		5,516		10,807
Accounts receivable for energy trading margin deposit(2)		5,818		3,878
Accounts receivable for true-up on maintenance contracts(3)		1,323		1,512
Accounts receivable for insurance proceeds for SLCC generator failure(4)		—		2,596
Accounts receivable from Westar Generating, Inc., for commonly-owned facility		1,642		636
Accounts receivable for gas segment		19		27
Accounts receivable for non-regulated subsidiary companies		1,037		602
Other		103		65
Total Accounts Receivable — Other	$	16,269	$	25,445

(1)

Primarily due to the effects of Investment Tax Credits, and bonus depreciation, net of the payment received from SWPA. See note 9 for further detail.

(2)

The accounts receivable for energy trading margin deposit represents the balance in our brokerage account. NYMEX futures contracts are used in our hedging program of natural gas which require posting of margin.

(3)

Represents quarterly estimated credits due from Siemens Westinghouse related to our maintenance contract for State Line Combined Cycle Unit (SLCC). Forty percent of this credit belongs to Westar Generating, Inc., the owner of 40% of the SLCC, and has been recorded in accounts payable.

(4)

Represents the insurance proceeds for the failure of the State Line Combined Cycle Unit 2-1 generator. Forty percent of these proceeds belonged to Westar Generating, Inc., and were recorded in accounts payable.