XML 47 R35.htm IDEA: XBRL DOCUMENT v3.21.2

Regulatory Matters (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Regulatory assets
Regulatory assets	$ 830,055	$ 278,258
Less current regulatory assets	(213,031)	(51,676)
Regulatory assets, non-current	617,024	226,582
Regulatory liabilities
Regulatory liabilities	526,417	532,720
Less current regulatory liabilities	(30,156)	(25,061)
Regulatory liabilities, non-current	496,261	507,659
Deferred energy and gas costs
Regulatory liabilities
Regulatory liabilities	9,408	13,253
Gas price derivatives
Regulatory liabilities
Regulatory liabilities	13,234	0
Employee benefit plans and related deferred taxes
Regulatory liabilities
Regulatory liabilities	39,203	40,256
Cost of removal
Regulatory liabilities
Regulatory liabilities	181,180	172,902
Excess deferred income taxes
Regulatory liabilities
Regulatory liabilities	266,477	285,259
Other regulatory liabilities
Regulatory liabilities
Regulatory liabilities	16,915	21,050
Winter Storm Uri Incremental Costs in a Separately Tracked Mechanism
Regulatory assets
Regulatory assets	532,766	0
Deferred energy and gas costs
Regulatory assets
Regulatory assets	59,741	39,035
Deferred gas cost adjustments
Regulatory assets
Regulatory assets	6,076	3,200
Gas price derivatives
Regulatory assets
Regulatory assets	0	2,226
Deferred taxes on AFUDC
Regulatory assets
Regulatory assets	7,537	7,491
Employee benefit plans and related deferred taxes
Regulatory assets
Regulatory assets	114,234	116,598
Environmental
Regulatory assets
Regulatory assets	1,395	1,413
Loss on reacquired debt
Regulatory assets
Regulatory assets	21,460	22,864
Deferred taxes on flow through accounting
Regulatory assets
Regulatory assets	54,199	47,515
Decommissioning costs
Regulatory assets
Regulatory assets	6,583	8,988
Gas supply contract termination
Regulatory assets
Regulatory assets	0	2,524
Other regulatory assets
Regulatory assets
Regulatory assets	$ 26,064	$ 26,404

X

- References

No definition available.

+ Details

Name:	us-gaap_NetRegulatoryAssetsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_RegulatoryAssetsAndLiabilitiesOtherDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssetsCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssetsNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount for the individual regulatory liability as itemized in a table of regulatory liabilities as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 405
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

+ Details

Name:	us-gaap_RegulatoryLiabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount for the individual regulatory current liability as itemized in a table of regulatory current liabilities as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 405
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

+ Details

Name:	us-gaap_RegulatoryLiabilityCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.24)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_RegulatoryLiabilityNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=us-gaap_DeferredFuelCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=us-gaap_PriceRiskDerivativeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=us-gaap_PensionAndOtherPostretirementPlansCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=us-gaap_RemovalCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=bkh_DeferredIncomeTaxChargesaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryLiabilityAxis=bkh_OtherRegulatoryLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_StormCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_DeferredFuelCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_AssetRecoverableGasCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_PriceRiskDerivativeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=bkh_AllowanceForFundsUsedDuringConstructionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_PensionAndOtherPostretirementPlansCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=bkh_EnvironmentalMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_LossOnReacquiredDebtMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=bkh_FlowThroughAccountingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_EnvironmentalRestorationCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=bkh_GasSupplyContractTerminationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=bkh_OtherRegulatoryAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: