Unaudited Financial Information (Table)

9 Months Ended

Jun. 30, 2013

Significant regulatory assets and liabilities as of June 30, 2013 and September 30, 2012 included the following:



	June 30, 2013		September 30, 2012
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	280,136	$	296,160
Merger and integration costs, net	5,376		5,754
Deferred gas costs	1,271		31,359
Regulatory cost of removal asset	6,058		10,500
Rate case costs	6,207		4,661
Deferred franchise fees	242		2,714
Texas Rule 8.209⁽²⁾	21,351		5,370
APT annual adjustment mechanism	5,167		4,539
Other	1,935		7,262
	$	327,743	$	368,319
Regulatory liabilities:
Deferred gas costs	$	30,773	$	23,072
Deferred franchise fees	2,097		—
Regulatory cost of removal obligation	426,656		459,688
Other	5,398		5,637
	$	464,924	$	488,397


⁽¹⁾	Includes $15.5 million and $7.6 million of pension and postretirement expense deferred pursuant to regulatory authorization.


⁽²⁾	Texas Rule 8.209 is a Railroad Commission rule that allows for the deferral of all expenses associated with capital expenditures incurred pursuant to this rule, including the recording of interest on the deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recovered through base rates.