Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2015

Regulatory Matters [Abstract]

Regulatory Assets and Liabilities [Table Text Block]

Regulatory Assets and Liabilities	September 30, 2015		December 31, 2014
Millions
Current Regulatory Assets (a)
Deferred Fuel		$16.3		$16.3
Total Current Regulatory Assets	16.3		16.3
Non-Current Regulatory Assets
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	212.3		223.9
Cost Recovery Riders (c)	64.0		59.7
Income Taxes	46.9		46.6
Asset Retirement Obligations	20.5		17.8
PPACA Income Tax Deferral	5.0		5.0
Other	4.6		4.3
Total Non-Current Regulatory Assets	353.3		357.3
Total Regulatory Assets		$369.6		$373.6
Non-Current Regulatory Liabilities
Wholesale and Retail Contra AFUDC		$54.5		$42.9
Plant Removal Obligations	20.9		22.8
Income Taxes	12.8		13.4
Defined Benefit Pension and Other Postretirement Benefit Plans (b)	1.8		3.5
Other	15.8		11.6
Total Non-Current Regulatory Liabilities		$105.8		$94.2

(a) Current regulatory assets are included in Prepayments and Other on the Consolidated Balance Sheet.

(b) Defined benefit pension and other postretirement items included in our Regulated Operations, which are otherwise required to be recognized in accumulated other comprehensive income, are recognized as regulatory assets or regulatory liabilities on the Consolidated Balance Sheet. (See Note 14. Pension and Other Postretirement Benefit Plans.)

(c) The cost recovery rider regulatory assets are primarily due to capital expenditures related to the Bison Wind Energy Center, investment in CapX2020 projects, and the Boswell Unit 4 environmental upgrade and are recognized in accordance with the accounting standards for alternative revenue programs.