Regulated Operating Expenses (Tables)

6 Months Ended

Jun. 30, 2013

Regulated Operating Expenses

Schedule of regulated operating expenses

	Three Months Ended		Three Months Ended		Six Months Ended		Six Months Ended		Twelve Months Ended		Twelve Months Ended
	2013		2012		2013		2012		2013		2012
Electric transmission and distribution expense	$	5,950	$	4,264	$	10,979	$	8,372	$	19,690	$	16,493
Natural gas transmission and distribution expense	577		664		1,122		1,316		2,250		2,561
Power operation expense (other than fuel)	4,515		3,604		8,307		7,399		16,545		15,529
Customer accounts and assistance expense	2,619		2,584		5,198		5,018		10,391		10,297
Employee pension expense (1)	2,757		2,539		5,399		5,074		10,505		10,060
Employee healthcare plan (1)	2,408		2,324		5,195		4,562		10,458		8,664
General office supplies and expense	3,163		2,523		6,592		5,275		12,093		10,298
Administrative and general expense	3,603		3,573		7,918		7,792		15,217		15,384
Allowance for uncollectible accounts	1,044		753		1,790		1,345		3,483		3,446
Regulatory reversal of gain on sale of assets	—		—		1,236		—		1,236		—
Miscellaneous expense	11		16		48		39		95		102
Total	$	26,647	$	22,844	$	53,784	$	46,192	$	101,963	$	92,834

(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.