PENSION PLAN (Tables) (Pension Benefits)

12 Months Ended

Dec. 31, 2012

Pension Benefits

Schedule of reconciliation of the changes in the pension benefit obligation and plan assets to the funded status of the plan and the amounts recognized in the consolidated balance sheets

The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2012, 2011, and 2010 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2012, 2011, and 2010 (000’s):

	2012			2011			2010
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	$	1,034		$	788		$	691
Service cost	74			59			64
Interest cost	48			46			42
Acturial (gain) loss	110			163			15
Benefits paid	(24		)	(22		)	(24		)
Projected benefit obligation at end of year	$	1,242		$	1,034		$	788
Change in plan assets:
Fair value of plan assets at beginning of year	$	849		$	875		$	789
Actual return (loss) on plan assets	112			(18		)	110
Employer contribution	50			14			—
Benefits paid	(24		)	(22		)	(24		)
Fair value of plan assets at end of year	$	987		$	849		$	875

Funded status	$	(255	)	$	(185	)	$	87

Amounts recognized in the consolidated balance sheets consist of:
Prepaid pension cost (non-current)	$	—		$	—		$	87
Accrued pension liability (non-current)	(255		)	(185		)	—
Net amount recognized	$	(255	)	$	(185	)	$	87

Schedule of amounts recognized in accumulated other comprehensive loss during the period

The amounts recognized in accumulated other comprehensive loss at December 31, 2012, 2011 and 2010 were as follows (000’s):

	2012		2011		2010
Net actuarial loss	$	299	$	271	$	32
Prior service cost	15		22		29
	$	314	$	293	$	61

Schedule of components of net periodic pension cost

The components of net periodic pension cost for the years ended December 31, 2012, 2011 and 2010 were as follows (000’s):

	2012			2011			2010
Service cost	$	74		$	59		$	64
Interest cost	48			46			42
Expected return on plan assets	(48		)	(57		)	(58		)
Amortization of net acturial loss and prior service cost	24			7			7
Net periodic pension cost	$	98		$	55		$	55

Schedule of amounts recognized in accumulated other comprehensive loss at the end of the period

The amounts recognized in accumulated other comprehensive loss for the years ended December 31, 2012, 2011 and 2010 were as follows (000’s):

	2012			2011			2010
Net loss (gain)	$	28		$	239		$	(40	)
Prior service credit	—			—			—
Amortization of prior service cost	(7		)	(7		)	(7		)
Total recognized in accumulated other comprehensive loss	$	21		$	232		$	(47	)
Total recognized in net periodic pension cost and other comprehensive income	$	(119	)	$	(287	)	$	(8	)

Schedule of weighted average actuarial assumptions used to determine the pension benefit obligations and the net periodic pension cost

	2012		2011		2010
Pension benefit obligation:
Discount rate	4.30	%	4.65	%	6.00	%
Compensation increase	2.00	%	2.00	%	2.00	%

Net periodic pension cost:
Discount rate	4.65	%	6.00	%	6.25	%
Compensation increase	2.00	%	2.00	%	2.00	%
Expected return on plan assets	5.50	%	6.70	%	6.80	%

Schedule of fair value of the Partnership's pension plan assets

The fair values of the Partnership’s pension plan assets at December 31, 2012, by asset category are as follows (000’s):

			Fair Value Measurement at December 31, 2012
			Quoted Prices in Active Markets for Identical Assets		Significant Observable Inputs		Significant Unobservable Inputs
Asset Category	Total		(Level 1)		(Level 2)		(Level 2)
U.S. large-cap value	$	194	$	—	$	194	$	—
U.S. mid-cap value	196		—		196		—
U.S. small-cap value	197		—		197		—
Pooled fixed income	400		—		400		—
Total	$	987	$	—	$	987	$	—

The fair values of the Partnership’s pension plan assets at December 31, 2011, by asset category are as follows (000’s):

			Fair Value Measurement at December 31, 2011
			Quoted Prices in Active Markets for Identical Assets		Significant Observable Inputs		Significant Unobservable Inputs
Asset Category	Total		(Level 1)		(Level 2)		(Level 2)
Money market funds	$	183	$	—	$	183	$	—
U.S. large-cap value	167		—		167		—
U.S. mid-cap value	166		—		166		—
U.S. small-cap value	168		—		168		—
Pooled fixed income	165		—		165		—
Total	$	849	$	—	$	849	$	—

Schedule of pension benefit payments, which reflect expected future services expected to be paid

Years Ending December 31,	(000’s)
2013	$	25
2014	40
2015	41
2016	55
2017	62
2018-2022	403