XML 22 R11.htm IDEA: XBRL DOCUMENT
v3.10.0.1

REGULATORY ASSETS AND LIABILITIES (Notes) | 6 Months Ended
--- | ---
Jun. 30, 2018
SCHEDULE OF REGULATED ASSETS AND LIABILITIES [Line Items] |
Schedule of Regulatory Assets and Liabilities |
3. | REGULATORY ASSETS AND LIABILITIES
The tables below present a summary of regulatory assets, net of amortization, and liabilities for the periods indicated:
|  |  |  | June 30, 2018
|  |  |  | Current |  | Noncurrent |  | Total
|  |  |  | (Thousands of dollars)
Under-recovered purchased-gas costs |  |  |  | $ | 6,741 |  |  | $ | — |  |  | $ | 6,741 |
Pension and postemployment benefit costs |  |  |  | 25,109 |  |  | 367,751 |  |  | 392,860 |
Reacquired debt costs |  |  |  | 812 |  |  | 6,892 |  |  | 7,704 |
MGP remediation costs |  |  |  | — |  |  | 7,724 |  |  | 7,724 |
Ad valorem tax |  |  |  | 662 |  |  | — |  |  | 662 |
Other |  |  |  | 6,078 |  |  | 3,197 |  |  | 9,275 |
Total regulatory assets, net of amortization |  |  |  | 39,402 |  |  | 385,564 |  |  | 424,966 |
Federal income tax rate changes (a) |  |  |  | (16,183 | ) |  | (521,717 | ) |  | (537,900 | )
Over-recovered purchased-gas costs |  |  |  | (31,457 | ) |  | — |  |  | (31,457 | )
Weather normalization |  |  |  | (227 | ) |  | — |  |  | (227 | )
Total regulatory liabilities |  |  |  | (47,867 | ) |  | (521,717 | ) |  | (569,584 | )
Net regulatory assets (liabilities) |  |  |  | $ | (8,465 | ) |  | $ | (136,153 | ) |  | $ | (144,618 | )
(a) See Note 10 for additional information regarding our federal income tax rate changes to regulatory liabilities.
|  |  |  | December 31, 2017
|  |  |  | Current |  | Noncurrent |  | Total
|  |  |  | (Thousands of dollars)
Under-recovered purchased-gas costs |  |  |  | $ | 41,238 |  |  | $ | — |  |  | $ | 41,238 |
Pension and postemployment benefit costs |  |  |  | 25,156 |  |  | 387,582 |  |  | 412,738 |
Weather normalization |  |  |  | 17,461 |  |  | — |  |  | 17,461 |
Reacquired debt costs |  |  |  | 812 |  |  | 7,298 |  |  | 8,110 |
MGP remediation costs |  |  |  | — |  |  | 6,104 |  |  | 6,104 |
Other |  |  |  | 3,513 |  |  | 4,205 |  |  | 7,718 |
Total regulatory assets, net of amortization |  |  |  | 88,180 |  |  | 405,189 |  |  | 493,369 |
Federal income tax rate changes (a) |  |  |  | — |  |  | (519,421 | ) |  | (519,421 | )
Over-recovered purchased-gas costs |  |  |  | (9,434 | ) |  | — |  |  | (9,434 | )
Ad valorem tax |  |  |  | (4 | ) |  | — |  |  | (4 | )
Total regulatory liabilities |  |  |  | (9,438 | ) |  | (519,421 | ) |  | (528,859 | )
Net regulatory assets (liabilities) |  |  |  | $ | 78,742 |  |  | $ | (114,232 | ) |  | $ | (35,490 | )
(a) See Note 10 for additional information regarding our federal income tax rate changes to regulatory liabilities. Regulatory assets on our Consolidated 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 such 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.

X
- 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. + References No definition available. + Details
Name: | ogs_SCHEDULEOFREGULATEDASSETSANDLIABILITIESLineItems
Namespace Prefix: | ogs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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. + References No definition available. + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsAndLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration