XML 46 R33.htm IDEA: XBRL DOCUMENT v3.7.0.1
Summary of Significant Accounting Policies Regulatory Asset Disclosure (Details) - USD ($)
$ in Thousands
Mar. 31, 2017
Dec. 31, 2016
Mar. 31, 2016
Regulatory Assets [Line Items]      
Regulatory Liability, Current $ 33,211 $ 40,290 $ 35,596
Regulatory Assets, Current 34,874 42,362 61,524
Regulatory Assets, Noncurrent 349,057 357,530 351,390
Regulatory Liability, Noncurrent 357,587 349,319 346,761
Unrealized Loss On Derivatives [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Current [1] 1,580 1,315 17,313
Regulatory Assets, Noncurrent [1] 2,546 913 1,237
Asset Recoverable Gas Costs [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Current 2,757 6,830 7,978
Regulatory Assets, Noncurrent 114 89 2,462
Environmental Restoration Costs [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Current [2],[3] 7,574 9,989 9,096
Regulatory Assets, Noncurrent [2],[3] 62,227 63,970 67,999
Decoupling [Domain]      
Regulatory Assets [Line Items]      
Regulatory Assets, Current [4] 10,087 13,067 13,235
Regulatory Assets, Noncurrent [4] 2,803 5,860 2,641
Other Regulatory [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Current [5] 12,876 11,161 13,902
Regulatory Assets, Noncurrent [5] 12,085 14,130 9,789
Pension Balancing [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Noncurrent [6] 53,105 50,863 46,247
Deferred Income Tax Charge [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Noncurrent 36,591 38,670 40,106
Pension and Other Postretirement Plans Costs [Member]      
Regulatory Assets [Line Items]      
Regulatory Assets, Noncurrent 179,586 183,035 180,909
Asset Recoverable Gas Costs [Member]      
Regulatory Assets [Line Items]      
Regulatory Liability, Current 13,741 8,054 22,098
Regulatory Liability, Noncurrent 4,740 1,021 9,221
Unrealized Loss On Derivatives [Member]      
Regulatory Assets [Line Items]      
Regulatory Liability, Current [1] 2,870 16,624 1,960
Regulatory Liability, Noncurrent [1] 46 3,265 452
Other Regulatory [Member]      
Regulatory Assets [Line Items]      
Regulatory Liability, Current [5] 16,600 15,612 11,538
Regulatory Liability, Noncurrent [5] 7,187 3,926 6,088
Removal Costs [Member]      
Regulatory Assets [Line Items]      
Regulatory Liability, Noncurrent [7] $ 345,614 $ 341,107 $ 331,000
[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] Environmental costs relate to specific sites approved for regulatory deferral by the OPUC and 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. Current environmental costs represent remediation costs management expects to collect from customers in the next 12 months. Amounts included in this estimate are still subject to a prudence and earnings test review by the OPUC and do not include the $5 million tariff rider. The amounts allocable to Oregon are recoverable through utility rates, subject to an earnings test.
[3] Environmental costs relate to specific sites approved for regulatory deferral by the OPUC and 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, recovery of deferred amounts will be determined in a future proceeding. Current environmental costs represent remediation costs management expects to collect from Oregon customers in the next 12 months. Amounts included in this estimate are still subject to a prudence and earnings test review by the OPUC and do not include the $5 million tariff rider. The amounts allocable to Oregon are recoverable through utility rates, subject to the aforementioned earnings test. See Note 13.
[4] This deferral represents the margin adjustment resulting from differences between actual and expected volumes.
[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.
[6] The deferral of certain pension expenses above or below the amount set in rates was approved by the 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.
[7] Estimated costs of removal on certain regulated properties are collected through rates.