Changes in Accumulated Other Comprehensive Income by Component

3 Months Ended

Mar. 31, 2014

Changes in Accumulated Other Comprehensive Income by Component

Changes in Accumulated Other Comprehensive Income by Component

J.         Changes in Accumulated Other Comprehensive Income by Component

The following tables explain the changes in accumulated OCI by component during the applicable period:

	Three Months Ended March 31, 2014
	Natural gas cash flow hedges, net of tax			Interest rate cash flow hedges, net of tax			Pension and other post- retirement benefits liability adjustment, net of tax			Accumulated OCI (loss), net of tax
	(Thousands)
Accumulated OCI (loss), net of tax, as of January 1, 2014	$	61,699		$	(1,132)		$	(15,864)		$	44,703
Losses recognized in accumulated OCI, net of tax	(39,194)		(a)	–			–			(39,194)
Amounts reclassified from accumulated OCI into realized expense, net of tax	17,263		(a)	36		(a)	176		(b)	17,475
Change in accumulated other comprehensive (loss) income, net of tax	(21,931)			36			176			(21,719)
Accumulated OCI (loss), net of tax, as of March 31, 2014	$	39,768		$	(1,096)		$	(15,688)		$	22,984

	Three Months Ended March 31, 2013
	Natural gas cash flow hedges, net of tax			Interest rate cash flow hedges, net of tax			Pension and other post- retirement benefits liability adjustment, net of tax			Accumulated OCI (loss), net of tax
	(Thousands)
Accumulated OCI (loss), net of tax, as of January 1, 2013	$	138,188		$	(1,276)		$	(37,365)		$	99,547
Losses recognized in accumulated OCI, net of tax	(52,601)		(a)	–			–			(52,601		)
Amounts reclassified from accumulated OCI into realized (income) expense, net of tax	(25,833)		(a)	36		(a)	433		(b)	(25,364		)
Change in accumulated other comprehensive (loss) income, net of tax	(78,434)			36			433			(77,965		)
Accumulated OCI (loss), net of tax, as of March 31, 2013	$	59,754		$	(1,240)		$	(36,932)		$	21,582

(a)	See Note E for additional information.
(b)	This accumulated OCI reclassification is attributable to the net actuarial loss and net prior service cost related to the Company’s defined benefit pension plans and other post-retirement benefit plans. See Note 13 to the Consolidated Financial Statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 for additional information.