RESTRUCTURING EXPENSE (Tables)

12 Months Ended

Dec. 31, 2011

RESTRUCTURING EXPENSE

Schedule of restructuring costs expensed related to reduction in workforce

(Millions)	2011		2010			2009
Electric utility	$	0.2	$	(0.3	)	$	8.6
Natural gas utility	—		(0.2		)	6.9
Integrys Energy Services	—		—			1.7
Holding company and other	—		0.1			0.8
Total restructuring expense	$	0.2	$	(0.4	)	$	18.0

Schedule of restructuring reserve related to reductions in workforce

(Millions)	2011			2010
Accrued restructuring costs at beginning of period	$	0.2		$	18.0
Add: Adjustments to accrual during the period	—		*	(0.1		)*
Deduct: Cash payments	0.2			17.7
Accrued restructuring costs at end of period	$	—		$	0.2

*In 2010, restructuring costs of $0.3 million were billed to certain companies in accordance with provisions in the operating agreements with these companies that allow us to recover a portion of our administrative and general expenses. In 2011, the amounts previously billed to these companies were adjusted and reduced by $0.2 million.

Schedule of Integrys Energy Services strategy change restructuring costs expensed

(Millions)	2011			2010		2009
Employee-related costs	$	(0.1	)	$	1.1	$	10.1
Professional fees	—			6.4		9.2
Software write-offs	—			—		5.3
Accelerated lease costs and depreciation	1.9			0.4		0.6
Miscellaneous	—			0.4		0.3
Total restructuring expense	$	1.8		$	8.3	$	25.5

Schedule of restructuring reserve related to employee costs resulting from strategy change

(Millions)	2011			2010
Accrued employee-related costs at beginning of period	$	0.3		$	8.2
Add: Employee-related costs expensed	(0.1		)	1.1
Deduct: Cash payments	0.2			9.0
Accrued employee-related costs at end of period	$	—		$	0.3