Unaudited Financial Information (Table)

3 Months Ended

Dec. 31, 2013

Significant regulatory assets and liabilities as of December 31, 2013 and September 30, 2013 included the following:



	December 31, 2013		September 30, 2013
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	180,512	$	187,977
Merger and integration costs, net	5,120		5,250
Deferred gas costs	8,630		15,152
Regulatory cost of removal asset	9,998		10,008
Rate case costs	5,806		6,329
Texas Rule 8.209⁽²⁾	31,838		30,364
APT annual adjustment mechanism	5,773		5,853
Recoverable loss on reacquired debt	20,796		21,435
Other	4,480		4,380
	$	272,953	$	286,748
Regulatory liabilities:
Deferred gas costs	$	50,094	$	16,481
Deferred franchise fees	4,792		1,689
Regulatory cost of removal obligation	425,028		427,524
Other	9,788		7,887
	$	489,702	$	453,581


⁽¹⁾	Includes $18.2 million and $17.4 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.