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Change in Accounting Principle (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Changes and Error Corrections [Abstract]

Summary of Adjustments from Change in Accounting Principle

For a summary of the adjustments, see below:

		Previous Accounting Method				Effect of Change In				As Reported
(thousands of dollars)		December 31, 2015				Accounting Principle				December 31, 2015
Other assets		$	16,211			$	(3,526	)		$	12,685
Long-term debt		$	493,686			$	(3,526	)		$	490,160

		As Originally Reported				Effect of Change In				As Currently Reported
		December 31, 2014				Accounting Principle				December 31, 2014
Other assets		$	14,736			$	(4,193	)		$	10,543
Long-term debt		$	492,443			$	(4,193	)		$	488,250

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- References

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- Definition

Tabular disclosure of financial statement line items and the effect of the guidance on the financial statement line items if the entity elects early adoption of accounting guidance.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

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