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DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
Dec. 31, 2013
Combined Locks Energy Center
  
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 at December 31:
(Millions)
 
2013
 
2012
Inventories
 
$
0.5

 
$
0.5

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

 
2.0

Total assets
 
$
0.7

 
$
2.5
Components of discontinued operations recorded on the income statements

The following table shows the components of discontinued operations related to Combined Locks recorded on the income statements:
(Millions)
 
2013
 
2012
 
2011
Nonregulated revenues
 
$
(0.1
)
 
$
0.3

 
$
7.9

Nonregulated cost of sales
 
(0.2
)
 
(0.5
)
 
(2.0
)
Operating and maintenance expense
 
(2.1
)
 
(0.5
)
 
(0.7
)
Depreciation and amortization expense
 
—

 
(0.2
)
 
(0.3
)
Taxes other than income taxes
 
—

 
(0.1
)
 
(0.2
)
Income (loss) before taxes
 
(2.4
)
 
(1.0
)
 
4.7

(Provision) benefit for income taxes
 
1.1

 
0.4

 
(1.8
)
Discontinued operations, net of tax
 
$
(1.3
)
 
$
(0.6
)
 
$
2.9
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:
 
 
As of the Closing Date
 
As of
(Millions)
 
 in March 2013
 
December 31, 2012
Inventories
 
$
1.8

 
$
1.8

Other current assets
 
0.2

 
—

Property, plant, and equipment
 
5.7

 
5.7

Other long-term assets
 
0.1

 
0.1

Total assets
 
$
7.8

 
$
7.6

 
 
 
 
 
Total liabilities – other current liabilities
 
$
0.4

 
$
0.2
Components of discontinued operations recorded on the income statements

The following table shows the components of discontinued operations related to Beaver Falls and Syracuse recorded on the income statements:
(Millions)
 
2013
 
2012
 
2011
Nonregulated revenues
 
$
1.2

 
$
0.6

 
$
5.0

Nonregulated cost of sales
 
(0.9
)
 
(2.0
)
 
(2.3
)
Operating and maintenance expense
 
0.4

*
(3.5
)
 
(3.3
)
Depreciation and amortization expense
 
—

 
(0.6
)
 
(0.7
)
Taxes other than income taxes
 
(0.3
)
 
(1.4
)
 
(0.9
)
Miscellaneous income
 
—

 
0.3

 
—

Income (loss) before taxes
 
0.4

 
(6.6
)
 
(2.2
)
(Provision) benefit for income taxes
 
(0.2
)
 
2.6

 
0.9

Discontinued operations, net of tax
 
$
0.2

 
$
(4.0
)
 
$
(1.3
)

*
Includes a $1.0 million gain on sale at closing
WPS Westwood 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 Westwood classified as held for sale on the balance sheet were as follows:
 
 
As of the Closing Date
(Millions)
 
 in November 2012
Inventories
 
$
1.0

Current assets from risk management activities
 
0.1

Property, plant, and equipment
 
5.5

Other long-term assets
 
1.1

Total assets
 
$
7.7

 
 
 
Total liabilities – long-term liabilities from risk management activities
 
$
0.1
Components of discontinued operations recorded on the income statements
The following table shows the components of discontinued operations related to Westwood recorded on the income statements:
(Millions)
 
2012
 
2011
Nonregulated revenues
 
$
9.2

 
$
12.4

Nonregulated cost of sales
 
(4.4
)
 
(5.6
)
Operating and maintenance expense
 
(14.3
)
*
(5.7
)
Depreciation and amortization expense
 
(1.0
)
 
(1.4
)
Taxes other than income taxes
 
(0.2
)
 
(0.2
)
Miscellaneous income
 
—

 
0.1

Interest expense
 
(0.7
)
 
(0.6
)
Loss before taxes
 
(11.4
)
 
(1.0
)
Benefit for income taxes
 
4.5

 
0.3

Discontinued operations, net of tax
 
$
(6.9
)
 
$
(0.7
)

*
Includes a $0.6 million loss on sale at closing