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REGULATORY ASSETS AND LIABILITIES (Notes)

3 Months Ended

Mar. 31, 2017

SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items]

Schedule of Regulatory Assets and Liabilities

2. REGULATORY ASSETS AND LIABILITIES

The tables below present a summary of regulatory assets, net of amortization, and liabilities for the periods indicated:

				March 31, 2017
				Current				Noncurrent				Total
				(Thousands of dollars)
Under-recovered purchased-gas costs				$	17,914			$	—			$	17,914
Pension and postemployment benefit costs				32,110				417,402				449,512
Weather normalization				19,781				—				19,781
Reacquired debt costs				812				7,906				8,718
Other				4,019				5,030				9,049
Total regulatory assets, net of amortization				74,636				430,338				504,974
Over-recovered purchased-gas costs (a)				(12,838		)		—				(12,838		)
Ad valorem tax (a)				(1,142		)		—				(1,142		)
Total regulatory liabilities				(13,980		)		—				(13,980		)
Net regulatory assets (liabilities)				$	60,656			$	430,338			$	490,994

(a) Included in other current liabilities in our Balance Sheets.

				December 31, 2016
				Current				Noncurrent				Total
				(Thousands of dollars)
Under-recovered purchased-gas costs				$	29,901			$	—			$	29,901
Pension and postemployment benefit costs				31,498				427,448				458,946
Weather normalization				17,661				—				17,661
Reacquired debt costs				812				8,108				8,920
Other				3,274				4,966				8,240
Total regulatory assets, net of amortization				83,146				440,522				523,668
Over-recovered purchased-gas costs (a)				(10,154		)		—				(10,154		)
Ad valorem tax (a)				(1,768		)		—				(1,768		)
Total regulatory liabilities				(11,922		)		—				(11,922		)
Net regulatory assets (liabilities)				$	71,224			$	440,522			$	511,746

(a) Included in other current liabilities in our Balance Sheets.

Regulatory assets on our Balance Sheets, as authorized by various regulatory authorities, are probable of recovery. Base rates are designed to provide a recovery of costs during the period rates are in effect, but do not generally provide for a return on investment for amounts we have deferred as regulatory assets. All of our regulatory assets are subject to review by the respective regulatory authorities during future regulatory proceedings. We are not aware of any evidence that these costs will not be recoverable through either riders or base rates, and we believe that we will be able to recover such costs, consistent with our historical recoveries.

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- Definition

[Line Items] for Tabular disclosure of assets and liabilities that result from rate actions of a regulator. Regulatory assets are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

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- Definition

The entire disclosure for detailed information about regulatory assets and liabilities, including current and noncurrent assets created when regulatory agencies permit the deferral of costs to the balance sheet that would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues, as well as current and noncurrent liabilities created when regulatory agencies permit.

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