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DISCONTINUED OPERATIONS (Tables)
 9 Months Ended
Sep. 30, 2013
Combined Locks
  
Discontinued operations  
Carrying values of major classes of assets and liabilities classified as held for sale on balance sheets
The carrying values of the major classes of assets related to Combined Locks classified as held for sale on the balance sheets were as follows:
(Millions)
 
September 30, 2013
 
December 31, 2012
Inventories
 
$
0.5

 
$
0.5

Property, plant, and equipment, net of accumulated depreciation of $ – and $0.5 million, respectively
 
0.2

 
2.0

Total assets
 
$
0.7

 
$
2.5
Components of discontinued operations recorded on the income statements
A summary of the components of discontinued operations related to Combined Locks recorded on the income statements follows:
 
 
Three Months Ended September 30
 
Nine Months Ended September 30
(Millions)
 
2013
 
2012
 
2013
 
2012
Nonregulated revenues
 
$
(0.1
)
 
$
—

 
$
(0.1
)
 
$
0.3

Nonregulated cost of sales
 
(0.1
)
 
(0.1
)
 
(0.2
)
 
(0.5
)
Operating and maintenance expense
 
(0.8
)
 
(0.1
)
 
(2.0
)
 
(0.3
)
Depreciation and amortization expense
 
—

 
(0.1
)
 
—

 
(0.2
)
Taxes other than income taxes
 
—

 
—

 
—

 
(0.1
)
Loss before taxes
 
(1.0
)
 
(0.3
)
 
(2.3
)
 
(0.8
)
Benefit for income taxes
 
0.4

 
0.2

 
0.9

 
0.3

Discontinued operations, net of tax
 
$
(0.6
)
 
$
(0.1
)
 
$
(1.4
)
 
$
(0.5
)
WPS Beaver Falls Generation, LLC and WPS Syracuse Generation, LLC
  
Discontinued operations  
Carrying values of major classes of assets and liabilities classified as held for sale on balance sheets
The carrying values of the major classes of assets and liabilities related to Beaver Falls and Syracuse classified as held for sale on the balance sheet were as follows:

(Millions)
 
As of
December 31, 2012
Inventories
 
$
1.8

Property, plant, and equipment
 
5.7

Other long-term assets
 
0.1

Total assets
 
$
7.6

 
 
 
Total liabilities – other current liabilities
 
$
0.2
Components of discontinued operations recorded on the income statements
A summary of the components of discontinued operations related to Beaver Falls and Syracuse recorded on the income statements were as follows:
 
 
Three Months Ended
 
Nine Months Ended September 30
(Millions)
 
September 30, 2012
 
2013
 
2012
Nonregulated revenues
 
$
1.2

 
$
1.2

 
$
1.5

Nonregulated cost of sales
 
(0.7
)
 
(0.9
)
 
(1.6
)
Operating and maintenance expense
 
(4.6
)
 
0.4

*
(5.7
)
Depreciation and amortization expense
 
(0.2
)
 
—

 
(0.6
)
Taxes other than income taxes
 
—

 
(0.3
)
 
(1.1
)
Income (loss) before taxes
 
(4.3
)
 
0.4

 
(7.5
)
(Provision) benefit for income taxes
 
1.7

 
(0.2
)
 
3.0

Discontinued operations, net of tax
 
$
(2.6
)
 
$
0.2

 
$
(4.5
)

*
Includes a $1.0 million gain on sale at closing.
WPS Westwood Generation, LLC
  
Discontinued operations  
Components of discontinued operations recorded on the income statements
A summary of the components of discontinued operations related to Westwood recorded on the income statements were as follows:
(Millions)
 
Three Months Ended September 30, 2012
 
Nine Months Ended September 30, 2012
Nonregulated revenues
 
$
2.2

 
$
8.2

Nonregulated cost of sales
 
(1.2
)
 
(3.6
)
Operating and maintenance expense
 
(9.3
)
 
(12.9
)
Depreciation and amortization expense
 
(0.3
)
 
(1.0
)
Taxes other than income taxes
 
(0.1
)
 
(0.2
)
Interest expense
 
(0.1
)
 
(0.4
)
Loss before taxes
 
(8.8
)
 
(9.9
)
Benefit for income taxes
 
3.5

 
3.9

Discontinued operations, net of tax
 
$
(5.3
)
 
$
(6.0
)