ADVERTISING COSTS	9 Months Ended
Sep. 30, 2013
Other Assets, Noncurrent [Abstract]
ADVERTISING COSTS	ADVERTISING COSTS Costs associated with certain natural gas and electric direct-response advertising campaigns at Integrys Energy Services were capitalized and reported as other long-term assets on the balance sheets. The capitalized costs result in probable future benefits and were incurred to solicit sales to customers who could be shown to have responded specifically to the advertising. Capitalized direct-response advertising costs, net of accumulated amortization, totaled $5.2 million and $5.5 million as of September 30, 2013, and December 31, 2012, respectively. The asset balances for each of the direct-response advertising cost pools are reviewed quarterly for impairment. We did not record any significant impairments during the three and nine months ended September 30, 2013, and 2012. Direct-response advertising costs are amortized to operating and maintenance expense over the estimated period of benefit, which is approximately two years. The amortization of direct-response advertising costs was $0.1 million and $1.0 million for the three months ended September 30, 2013, and 2012, respectively. The amortization of direct-response advertising costs was $4.1 million and $2.3 million for the nine months ended September 30, 2013, and 2012, respectively. We expense all advertising costs as incurred, except for those capitalized as direct-response advertising, as discussed above. Other advertising expense was $2.2 million and $2.1 million, for the three months ended September 30, 2013, and 2012, respectively. Other advertising expense was $6.6 million and $5.2 million, for the nine months ended September 30, 2013, and 2012, respectively.

ADVERTISING COSTS

Costs associated with certain natural gas and electric direct-response advertising campaigns at Integrys Energy Services were capitalized and reported as other long-term assets on the balance sheets. The capitalized costs result in probable future benefits and were incurred to solicit sales to customers who could be shown to have responded specifically to the advertising. Capitalized direct-response advertising costs, net of accumulated amortization, totaled $5.2 million and $5.5 million as of September 30, 2013, and December 31, 2012, respectively. The asset balances for each of the direct-response advertising cost pools are reviewed quarterly for impairment. We did not record any significant impairments during the three and nine months ended September 30, 2013, and 2012.

Direct-response advertising costs are amortized to operating and maintenance expense over the estimated period of benefit, which is approximately two years. The amortization of direct-response advertising costs was $0.1 million and $1.0 million for the three months ended September 30, 2013, and 2012, respectively. The amortization of direct-response advertising costs was $4.1 million and $2.3 million for the nine months ended September 30, 2013, and 2012, respectively.

We expense all advertising costs as incurred, except for those capitalized as direct-response advertising, as discussed above. Other advertising expense was $2.2 million and $2.1 million, for the three months ended September 30, 2013, and 2012, respectively. Other advertising expense was $6.6 million and $5.2 million, for the nine months ended September 30, 2013, and 2012, respectively.