DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2013

Combined Locks

Discontinued operations

Carrying values of major classes of assets and liabilities classified as held for sale on balance sheets

(Millions)	March 31, 2013		December 31, 2012
Inventories	$	0.5	$	0.5
Property, plant, and equipment, net of accumulated depreciation of $0.5 million	2.0		2.0
Total assets	$	2.5	$	2.5

Components of discontinued operations recorded on the income statements

(Millions)	2013			2012
Nonregulated revenues	$	—		$	0.4
Nonregulated cost of sales	(0.1		)	(0.3		)
Operating and maintenance expense	(0.1		)	(0.2		)
Depreciation and amortization expense	—			(0.1		)
Taxes other than income taxes	—			(0.1		)
Loss before taxes	(0.2		)	(0.3		)
Benefit for income taxes	0.1			0.1
Discontinued operations, net of tax	$	(0.1	)	$	(0.2	)

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

(Millions)	As of the Closing Date on March 14, 2013		As of 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

(Millions)	2013			2012
Nonregulated revenues	$	1.2		$	(0.7	)
Nonregulated cost of sales	(0.9		)	(0.4		)
Operating and maintenance expense *	0.4			(0.5		)
Depreciation and amortization expense	—			(0.2		)
Taxes other than income taxes	(0.3		)	(0.8		)
Income (loss) before taxes	0.4			(2.6		)
(Provision) benefit for income taxes	(0.2		)	1.0
Discontinued operations, net of tax	$	0.2		$	(1.6	)

* 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

(Millions)	2012
Nonregulated revenues	$	4.1
Nonregulated cost of sales	(1.3		)
Operating and maintenance expense	(1.0		)
Depreciation and amortization expense	(0.3		)
Taxes other than income taxes	(0.1		)
Interest expense	(0.1		)
Income before taxes	1.3
Provision for income taxes	(0.5		)
Discontinued operations, net of tax	$	0.8