SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of gross operating revenues by segments

Our gross operating revenues in 2015 were derived as follows:

Electric segment sales*			91.7	%
On-system revenues	86.6	%
SPP IM revenues	2.5
Other revenues	2.3
Gas segment sales			6.9
Other segment sales			1.4

*Sales from our electric segment include 0.3% from the sale of water.

Operating revenues

Schedule of asset retirement obligation

(000's)	Liability Balance 12/31/14		Liabilities Recognized		Liabilities Settled			Accretion		Cash Flow Revisions		Liability Balance at 12/31/15
Asset Retirement Obligation	$	4,847	$	9,812	$	(73	)	$	486	$	—	$	15,072

(000's)	Liability Balance 12/31/13		Liabilities Recognized		Liabilities Settled			Accretion		Cash Flow Revisions		Liability Balance at 12/31/14
Asset Retirement Obligation	$	4,190	$	—	$	(1,175	)	$	172	$	1,660	$	4,847

Schedule of inventory emission allowances

Emission Allowances in Inventory	2015		2014
Acid Rain SO2		11,443		872
CSAPR SO2		5,861		—
CSAPR NOx (annual)		500		—
CSAPR NOx (seasonal)		241		—

Schedule of fuel, materials and supplies

These balances are as follows (in thousands):

	2015		2014
Electric fuel inventory	$	30,185	$	26,454
Natural gas inventory		3,868		5,040
Materials and supplies		26,897		26,305
TOTAL	$	60,950	$	57,799

Schedule of weighted average number of shares

	2015		2014		2013
Weighted Average Number Of Shares
Basic		43,670,908		43,291,031		42,781,382
Dilutive Securities:
Performance-based restricted stock awards		19,890		8,809		12,142
Employee stock purchase plan		1,249		3,422		1,729
Stock options		—		—		61
Time-based restricted stock awards		25,523		10,666		7,907
Total dilutive securities		46,662		22,897		21,839
Diluted weighted average number of shares		43,717,570		43,313,928		42,803,221
Antidilutive Shares		20,289		25,259		107,100

Electric

Operating revenues

Schedule of operating revenues by major customer classes

        Our electric operations serve approximately 170,000 customers as of December 31, 2015, and the 2015 electric operating revenues were derived as follows:

Customer Class	% of revenue
Residential		41.7	%
Commercial		31.1
Industrial		15.9
Wholesale on-system		3.3
Wholesale off-system		2.7
Miscellaneous sources, primarily public authorities		2.8
Other electric revenues		2.5

Schedule of operating revenues, by jurisdiction

        Our retail electric revenues for 2015 by jurisdiction were as follows:

Jurisdiction	% of revenue
Missouri		89.0	%
Kansas		4.8
Oklahoma		2.8
Arkansas		3.4

Gas

Operating revenues

Schedule of operating revenues by major customer classes

        Our gas operations serve approximately 43,200 customers as of December 31, 2015, and the 2015 gas operating revenues were derived as follows:

Customer Class	% of revenue
Residential		63.0	%
Commercial		25.6
Industrial		0.8
Transportation		8.9
Miscellaneous		1.7