CASH AND CASH EQUIVALENTS

9 Months Ended

Sep. 30, 2014

Cash and Cash Equivalents [Abstract]

CASH AND CASH EQUIVALENTS

Cash and Cash Equivalents

Short-term investments with an original maturity of three months or less are reported as cash equivalents.

Continuing Operations

Significant noncash transactions related to continuing operations were:

	Nine Months Ended September 30
(Millions)	2014		2013
Construction costs funded through accounts payable	$	169.9	$	98.4
Equity issued for employee stock ownership plan	1.7		10.3
Equity issued for stock-based compensation plans	—		16.2
Equity issued for reinvested dividends	—		9.1
Contingent consideration and payables related to the acquisition of Compass Energy Services	—		7.9

At September 30, 2014, restricted cash recorded within other long-term assets on our balance sheet included $113.3 million that was transferred to the rabbi trust, triggered by the proposed merger with Wisconsin Energy Corporation. See Note 2, Proposed Merger with Wisconsin Energy Corporation, for more information on the merger. See Note 15, Employee Benefit Plans, for more information on the rabbi trust funding requirements.

Discontinued Operations

Following our early adoption of FASB ASU 2014-08, "Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity," we changed the presentation of our cash flow statement and no longer present cash flows related to discontinued operations separately. Significant noncash transactions and other information related to discontinued operations are disclosed below. There were no significant investing activities for the periods presented.

	Nine Months Ended September 30
(Millions)	2014		2013
Operating Activities
Net unrealized losses on energy contracts	$	—	$	1.5
Deferred income taxes and investment tax credits	0.4		6.0
Remeasurement of uncertain tax positions included in our liability for unrecognized tax benefits	—		(5.8		)

See Note 24, New Accounting Pronouncements, for more information.