Regulatory Assets And Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Schedule Of Regulatory Assets And Liabilities


	2012		2011		Recovery Period
	*(In Thousands)*
Regulatory Assets
Current:
Deferred fuel	$	1,332	$	7,098	Through 2013 ⁽¹⁾
Environmental project costs		3,574		-	Through 2013 ⁽¹⁾
DSM program costs		-		326	Through 2012 ⁽¹⁾
Total current regulatory assets		4,906		7,424

Long-term:
Unrecognized pension and other postretirement benefit plan costs		341,471		306,923	Various
Income taxes recoverable from customers		44,259		49,525	Various
Deferred MISO costs		89,479		80,367	To be determined ⁽²⁾
Unamortized Petersburg Unit 4 carrying charges and certain other costs		14,803		15,466	Through 2026 ⁽¹⁾⁽³⁾
Unamortized reacquisition premium on debt		27,510		29,086	Over remaining life of debt
Environmental project costs		5,935		4,545	Through 2021 ⁽¹⁾
Other miscellaneous		382		20	To be determined ⁽²⁾
Total long-term regulatory assets		523,839		485,932
Total regulatory assets	$	528,745	$	493,356

Regulatory Liabilities
Current:
FTR's	$	2,419	$	2,779	Through 2013 ⁽¹⁾
Fuel related		2,500		2,500	Through 2013 ⁽⁴⁾
Environmental project costs		-		3,984	Through 2012 ⁽¹⁾
DSM program costs		5,556		-	Through 2013 ⁽¹⁾
Total current regulatory liabilities		10,475		9,263

Long-term:
ARO and accrued asset removal costs		559,760		536,920	Not Applicable
Unamortized investment tax credit		5,307		6,370	Through 2021
Fuel related		5,277		7,142	To be determined ⁽⁴⁾
Total long-term regulatory liabilities		570,344		550,432
Total regulatory liabilities	$	580,819	$	559,695

⁽¹⁾ Recovered (credited) per specific rate orders
⁽²⁾ Recovery is probable but timing not yet determined
⁽³⁾ Recovered with a current return
⁽⁴⁾ Per IURC Order, offset MISO transmission expansion costs beginning October 2011

Indianapolis Power And Light Company [Member]

Schedule Of Regulatory Assets And Liabilities


	2012		2011		Recovery Period
	*(In Thousands)*
Regulatory Assets
Current:
Deferred fuel	$	1,332	$	7,098	Through 2013 ⁽¹⁾
Environmental project costs		3,574		-	Through 2013 ⁽¹⁾
DSM program costs		-		326	Through 2012 ⁽¹⁾
Total current regulatory assets		4,906		7,424

Long-term:
Unrecognized pension and other postretirement benefit plan costs	$	341,471	$	306,923	Various
Income taxes recoverable from customers		44,259		49,525	Various
Deferred MISO costs		89,479		80,367	To be determined ⁽²⁾
Unamortized Petersburg Unit 4 carrying charges and certain other costs		14,803		15,466	Through 2026 ⁽¹⁾⁽³⁾
Unamortized reacquisition premium on debt		27,510		29,086	Over remaining life of debt
Environmental project costs		5,935		4,545	Through 2021 ⁽¹⁾
Other miscellaneous		382		20	To be determined ⁽²⁾
Total long-term regulatory assets		523,839		485,932
Total regulatory assets	$	528,745	$	493,356

Regulatory Liabilities
Current:
FTR's		2,419		2,779	Through 2013 ⁽¹⁾
Fuel related		2,500		2,500	Through 2013 ⁽⁴⁾
Environmental project costs		-		3,984	Through 2012 ⁽¹⁾
DSM program costs		5,556		-	Through 2013 ⁽¹⁾
Total current regulatory liabilities		10,475		9,263

Long-term:
ARO and accrued asset removal costs		559,760		536,920	Not Applicable
Unamortized investment tax credit		5,307		6,370	Through 2021
Fuel related		5,277		7,142	To be determined ⁽⁴⁾
Total long-term regulatory liabilities		570,344		550,432
Total regulatory liabilities	$	580,819	$	559,695

⁽¹⁾ Recovered (credited) per specific rate orders
⁽²⁾ Recovery is probable but timing not yet determined
⁽³⁾ Recovered with a current return
⁽⁴⁾ Per IURC Order, offset MISO transmission expansion costs beginning October 2011