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Noncontrolling Interest (MGE [Member])

12 Months Ended

Dec. 31, 2011

MGE [Member]

Noncontrolling Interest Disclosure [Line Items]

8. Noncontrolling Interest - MGE.

The noncontrolling interest on MGE's balance sheet at December 31 were as follows:

(In thousands)		2011		2010
MGE Power Elm Road^(a)	$	70,966	$	99,390
MGE Power West Campus^(b)		30,676		32,675
MGE Transco^(c)		12,709		9,928
Total noncontrolling interest	$	114,351	$	141,993

The net income attributable to noncontrolling interest, net of tax, for the years ended December 31, 2011, 2010, and 2009 were as follows:

(In thousands)		2011		2010		2009
MGE Power Elm Road^(a)	$	14,576	$	11,266	$	4,858
MGE Power West Campus^(b)		7,501		7,680		7,573
MGE Transco^(c)		1,893		1,794		1,452
Net income attributable to noncontrolling interest, net of tax	$	23,970	$	20,740	$	13,883

(a) MGE Power Elm Road is not a subsidiary of MGE; however, it has been consolidated in the consolidated financial statements of MGE (see Footnote 2). MGE Power Elm Road is 100% owned by MGE Power and MGE Power is 100% owned by MGE Energy. MGE Energy's proportionate share of the equity and net income (through its wholly owned subsidiary MGE Power) of MGE Power Elm Road is classified within the MGE financial statements as noncontrolling interest.

(b) MGE Power West Campus is not a subsidiary of MGE; however, it has been consolidated in the consolidated financial statements of MGE (see Footnote 2). MGE Power West Campus is 100% owned by MGE Power and MGE Power is 100% owned by MGE Energy. MGE Energy's proportionate share of the equity and net income (through its wholly owned subsidiary MGE Power) of MGE Power West Campus is classified within the MGE financial statements as noncontrolling interest.

(c) At December 31, 2011, MGE is the majority owner, and MGE Energy is the minority owner, of MGE Transco. MGE Energy's proportionate share of the equity and net income of MGE Transco is classified within the MGE financial statements as noncontrolling interest.

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

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