Investments	9 Months Ended
Sep. 30, 2015
Investments [Abstract]
Investment [Text Block]	11. INVESTMENTS Equity Method Investments Trail West Pipeline, LLC (TWP), a wholly-owned subsidiary of TWH, is pursuing the development of a new gas transmission pipeline that would provide an interconnection with the utility distribution system. NWN Energy, a wholly-owned subsidiary of NW Natural owns 50% of TWH, and 50% is owned by TransCanada American Investments Ltd., an indirect wholly-owned subsidiary of TransCanada Corporation. VIE Analysis TWH is a Variable Interest Entity, with our investment in TWP reported under equity method accounting. We have determined we are not the primary beneficiary of TWH’s activities, as we only have a 50% share of the entity and there are no stipulations that allow us a disproportionate influence over it. Our investment in TWH and TWP is included in other investments on our balance sheet. If we do not develop this investment, then the maximum loss exposure related to TWH is limited to our equity investment balance, less our share of any cash or other assets available to it as a 50% owner. Our investment balance in TWH was $13.4 million at September 30, 2015 and 2014 and December 31, 2014. See Note 12 in the 2014 Form 10-K. Other Investments Other investments include financial investments in life insurance policies, which are accounted for at cash surrender value, net of policy loans. See Note 12 in the 2014 Form 10-K.

11. INVESTMENTS

Equity Method Investments

Trail West Pipeline, LLC (TWP), a wholly-owned subsidiary of TWH, is pursuing the development of a new gas transmission pipeline that would provide an interconnection with the utility distribution system. NWN Energy, a wholly-owned subsidiary of NW Natural owns 50% of TWH, and 50% is owned by TransCanada American Investments Ltd., an indirect wholly-owned subsidiary of TransCanada Corporation.

VIE Analysis

TWH is a Variable Interest Entity, with our investment in TWP reported under equity method accounting. We have determined we are not the primary beneficiary of TWH’s activities, as we only have a 50% share of the entity and there are no stipulations that allow us a disproportionate influence over it. Our investment in TWH and TWP is included in other investments on our balance sheet. If we do not develop this investment, then the maximum loss exposure related to TWH is limited to our equity investment balance, less our share of any cash or other assets available to it as a 50% owner. Our investment balance in TWH was $13.4 million at September 30, 2015 and 2014 and December 31, 2014. See Note 12 in the 2014 Form 10-K.

Other Investments

Other investments include financial investments in life insurance policies, which are accounted for at cash surrender value, net of policy loans. See Note 12 in the 2014 Form 10-K.