REGULATED OPERATING EXPENSE

12 Months Ended

Dec. 31, 2012

REGULATED OPERATING EXPENSE

REGULATED OPERATING EXPENSE

16.   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,
	2012		2011		2010
Power operation expense (other than fuel)	$	15,637	$	13,277	$	11,356
Electric transmission and distribution expense		17,083		15,361		12,996
Natural gas transmission and distribution expense		2,443		2,385		2,194
Customer accounts & assistance expense		10,211		10,210		11,618
Employee pension expense(1)		10,180		8,805		5,899
Employee healthcare plan(1)		9,825		7,439		6,930
General office supplies and expense		10,776		10,158		11,584
Administrative and general expense		15,091		14,295		12,896
Bad debt expense		3,038		3,425		3,651
Miscellaneous expense		87		87		168
TOTAL	$	94,371	$	85,442	$	79,292

(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.