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Fair Value Measurements (Tables)
9 Months Ended
Sep. 30, 2011
Fair Value Measurements [Abstract] 
Fair Value Measurements
                             
            Quoted Prices in             Significant
    Fair Value at     Active Markets for     Significant Other     Unobservable
    September 30,     Identical Assets     Observable Inputs     Inputs
(Thousands of dollars)   2011     (Level 1)     (Level 2)     (Level 3)
Assets:
                           
Deferred compensation plan asset (1)
  $ 18,607     $ 15,966     $ 2,641      
 
                     
 
                           
Liabilities:
                           
Deferred compensation plan liability (2)
  $ 21,553     $ 21,553              
 
                       
 
(1)   The deferred compensation plan asset consists of the investment funds maintained for the future payments under the Company’s executive deferred compensation plan, which is structured as a rabbi trust. The investments are marketable securities accounted for under the Debt and Equity Securities Topic of the ASC. The level 1 investments are valued using quoted market prices multiplied by the number of shares. The level 2 investments are valued based on vendor or broker models. The cost basis of the investment funds is $18,556.
 
(2)   The deferred compensation plan liability is the Company’s liability under its executive deferred compensation plan. The liability represents the fair value of the participant shadow accounts, and the value is based on quoted market prices.