Regulated Operating Expense (Tables)

3 Months Ended

Mar. 31, 2013

Regulated Operating Expense

Schedule of regulated operating expenses

	Three Months  Ended		Three Months  Ended		Twelve Months Ended		Twelve Months Ended
	2013		2012		2013		2012
Electric transmission and distribution expense	$	5,028	$	4,108	$	18,003	$	15,647
Natural gas transmission and distribution expense	546		652		2,337		2,476
Power operation expense (other than fuel)	3,792		3,794		15,634		14,394
Customer accounts and assistance expense	2,579		2,434		10,356		10,108
Employee pension expense (1)	2,643		2,536		10,287		9,496
Employee healthcare plan (1)	2,786		2,238		10,374		8,056
General office supplies and expense	3,429		2,752		11,453		10,011
Administrative and general expense	4,315		4,219		15,187		14,868
Allowance for uncollectible accounts	746		593		3,191		3,935
Regulatory reversal of gain on sale of assets	1,236		—		1,236		—
Miscellaneous expense	37		22		102		84
Total	$	27,137	$	23,348	$	98,160	$	89,075

(1) Does not include capitalized portion of costs, but reflects the GAAP expensed cost plus or minus costs deferred to and amortized from a regulatory asset and/or a regulatory liability for Missouri, Kansas and Oklahoma jurisdictions.