XML 27 R31.htm IDEA: XBRL DOCUMENT v3.2.0.727
Summary of Significant Accounting Policies Regulatory Assets Disclosure (Details) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2015
Dec. 31, 2014
Jun. 30, 2014
Dec. 31, 2012
Regulatory Assets [Line Items]        
Regulatory disallowance on insurance proceeds $ 15,000      
Regulatory Assets, Noncurrent 342,806 $ 368,908 $ 267,248  
Regulatory Assets, Current 63,016 68,562 38,265  
Deferred environmental charges       $ 95,000
After-tax regulatory disallowance on insurance proceeds 9,100      
interest income from deferred environmental expenses 5,300      
Unrealized Loss On Derivatives [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent [1] 1,077 3,515 191  
Regulatory Assets, Current [1] 15,017 29,889 1,466  
Asset Recoverable Gas Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 2,472 5,971 3,768  
Regulatory Assets, Current 19,070 21,794 19,268  
Pension and Other Postretirement Plans Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 193,356 201,845 120,942  
Pension Balancing [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent [2] 38,255 32,541 28,997  
Income Tax Asset [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent 44,767 47,427 49,007  
Environmental Restoration Costs [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent [3],[4] 49,917 58,859 52,117  
Other Regulatory [Member]        
Regulatory Assets [Line Items]        
Regulatory Assets, Noncurrent [5] 12,962 18,750 12,226  
Regulatory Assets, Current [5] $ 28,929 $ 16,879 $ 17,531  
[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 recognized when amounts are collected in rates.
[3] 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.
[4] Includes cash paid, remaining liability, and interest, net of insurance reimbursement and amounts reclassified to utility plant for the water treatment station.
[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.