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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 340

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6499975&amp;loc=d3e44250-110382



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Regulatory Assets, Current</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Unrealized gains or losses on derivatives are non-cash items and, therefore, do not earn a rate of return or a carrying charge. These amounts are recoverable through utility rates as part of the annual Purchased Gas Adjustment (PGA) mechanism when realized at settlement.</Note></Footnote><Footnote><NoteId>2</NoteId><Note>Certain utility pension costs are approved for regulatory deferral, including amounts recorded to the pension balancing account, to mitigate the effects of higher and lower pension expenses. Pension costs that are deferred include an interest component when recognized in net periodic benefit costs. See Note 7.</Note></Footnote><Footnote><NoteId>3</NoteId><Note>Environmental costs relate to specific sites approved for regulatory deferral by the Public Utility Commission of Oregon (OPUC) and Washington Utilities and Transportation Commission (WUTC). In Oregon, we earn a carrying charge on amounts paid, whereas amounts accrued but not yet paid do not earn a carrying charge until expended. In Washington, a carrying charge related to deferred amounts will be determined in a future proceeding. In the 2012 Oregon general rate case, the OPUC authorized a Site Remediation and Recovery Mechanism (SRRM) that allows the Company to recover prudently incurred environmental costs, subject to an earnings test. For further information on environmental matters, see Note 13 and Note 15.</Note></Footnote><Footnote><NoteId>4</NoteId><Note>Total regulatory asset deferral includes cash paid, remaining liability, and interest, net of insurance reimbursement.</Note></Footnote><Footnote><NoteId>5</NoteId><Note>Other primarily consists of several deferrals and amortizations under other approved regulatory mechanisms. The accounts being amortized typically earn a rate of return or carrying charge.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Summary of Significant Accounting Policies Regulatory Assets Disclosure (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.nwnatural.com/role/SummaryOfSignificantAccountingPoliciesRegulatoryAssetsDisclosureDetails</RoleURI><NumberOfCols>9</NumberOfCols><NumberOfRows>23</NumberOfRows></InstanceReport>
