XML 32 R32.htm IDEA: XBRL DOCUMENT v2.4.1.9
Summary of Significant Accounting Policies Regulatory Assets Disclosure (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Mar. 31, 2014
Dec. 31, 2012
Regulatory Assets [Line Items]        
Regulatory disallowance on insurance proceeds $ 15,000nwn_Regulatorydisallowanceoninsuranceproceeds      
Regulatory Assets, Noncurrent 348,421us-gaap_RegulatoryAssetsNoncurrent 368,908us-gaap_RegulatoryAssetsNoncurrent 285,046us-gaap_RegulatoryAssetsNoncurrent  
Regulatory Assets, Current 67,702us-gaap_RegulatoryAssetsCurrent 68,562us-gaap_RegulatoryAssetsCurrent 27,834us-gaap_RegulatoryAssetsCurrent  
Deferred environmental charges       95,000nwn_Deferredenvironmentalcharges
After-tax regulatory disallowance on insurance proceeds 9,100nwn_Aftertaxregulatorydisallowanceoninsuranceproceeds      
interest income from deferred environmental expenses 5,300nwn_Interestincomefromdeferredenvironmentalexpenses      
Unrealized Loss On Derivatives [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 1,117us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1] 3,515us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1] 96us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1]  
Regulatory Assets, Current 23,242us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1] 29,889us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1] 1,191us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= nwn_UnrealizedLossOnDerivativesMember
[1]  
Asset Recoverable Gas Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 4,334us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
5,971us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
6,541us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
 
Regulatory Assets, Current 19,653us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
21,794us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
14,168us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_AssetRecoverableGasCostsMember
 
Pension and Other Postretirement Plans Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 197,601us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionAndOtherPostretirementPlansCostsMember
201,845us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionAndOtherPostretirementPlansCostsMember
123,399us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionAndOtherPostretirementPlansCostsMember
 
Pension Balancing [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 35,374us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionCostsMember
[2] 32,541us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionCostsMember
[2] 27,328us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_PensionCostsMember
[2]  
Income Tax Asset [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 44,767us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_DeferredIncomeTaxChargesMember
47,427us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_DeferredIncomeTaxChargesMember
49,007us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_DeferredIncomeTaxChargesMember
 
Environmental Restoration Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 50,175us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_EnvironmentalRestorationCostsMember
[3],[4] 58,859us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_EnvironmentalRestorationCostsMember
[3],[4] 63,517us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_EnvironmentalRestorationCostsMember
[3],[4]  
Other Regulatory [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 15,053us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5] 18,750us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5] 15,158us-gaap_RegulatoryAssetsNoncurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5]  
Regulatory Assets, Current $ 24,807us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5] $ 16,879us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5] $ 12,475us-gaap_RegulatoryAssetsCurrent
/ us-gaap_RegulatoryAssetAxis
= us-gaap_OtherRegulatoryAssetsLiabilitiesMember
[5]  
[1] 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.
[2] The deferral of certain pension expenses above or below the amount set in rates was approved by the Public Utility Commission of Oregon (OPUC), with recovery of these deferred amounts through the implementation of a balancing account, which includes the expectation of lower net periodic benefit costs in future years. Deferred pension expense balances include accrued interest at the utility’s authorized rate of return, with the equity portion of interest income being unrecognized until amounts are collected in rates.
[3] Includes cash paid, remaining liability, and interest, net of insurance reimbursement and amounts reclassified to utility plant for the water treatment station.
[4] Environmental costs relate to specific sites approved for regulatory deferral by the OPUC and Washington Utilities and Transportation Commission (WUTC). In Oregon, we earn a carrying charge on cash amounts paid, whereas amounts accrued but not yet paid do not earn a carrying charge until expended. We also accrue a carrying charge on insurance proceeds for amounts owed to customers. In Washington, a carrying charge related to deferred amounts will be determined in a future proceeding. See Note 13.
[5] These balances primarily consist of deferrals and amortizations under approved regulatory mechanisms. The accounts being amortized typically earn a rate of return or carrying charge.