Regulated Operating Expenses

6 Months Ended

Jun. 30, 2015

Regulated Operating Expenses

Regulated Operating Expenses

Note 10- Regulated Operating Expenses

The following table sets forth the major components comprising “regulated operating expenses” under “Operating Revenue Deductions” on our consolidated statements of income for all periods presented ended June 30 (in thousands):

	Three Months Ended		Three Months Ended		Six Months Ended		Six Months Ended		Twelve Months Ended		Twelve Months Ended
	2015		2014		2015		2014		2015		2014
Electric transmission and distribution expense	$	7,414	$	6,878	$	14,514	$	13,676	$	28,757	$	24,560
Natural gas transmission and distribution expense	728		558		1,405		1,232		2,535		2,608
Power operation expense (other than fuel)	4,238		4,021		9,555		8,012		17,633		15,644
Customer accounts and assistance expense	2,790		2,884		5,493		5,720		11,013		11,701
Employee pension expense (1)	2,718		2,602		5,401		5,228		10,764		10,565
Employee healthcare plan (1)	2,384		2,607		4,618		4,332		9,433		9,327
General office supplies and expense	2,847		3,185		5,680		7,376		13,328		13,635
Administrative and general expense	3,440		3,438		7,997		7,664		14,718		14,546
Allowance for uncollectible accounts	1,018		1,329		1,345		2,101		2,664		3,976
Miscellaneous expense	92		107		211		225		585		553
Total	$	27,669	$	27,609	$	56,219	$	55,566	$	111,430	$	107,115

(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.