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Income Tax Expense (Tables)

3 Months Ended

Mar. 31, 2012

Income Tax Expense [Abstract]

Income Tax Expense [Table Text Block]

		Quarter Ended
		March 31,
		2012			2011
Millions
Current Tax Expense
Federal (a)		—			—
State (a)		—				$0.1
Total Current Tax Expense		—			0.1
Deferred Tax Expense (Benefit)
Federal (b)		$8.7			6.8
State (b)		(0.8	)		1.5
Change in Valuation Allowance (c)		0.6			—
Investment Tax Credit Amortization		(0.2	)		(0.2		)
Total Deferred Tax Expense		8.3			8.1
Total Income Tax Expense		$8.3			$8.2

(a) For the quarter ended March 31, 2012, the federal and state current tax expense (benefit) of zero and zero, respectively, (zero and $0.1 million for the quarter ended March 31, 2011) is due to a net operating loss (NOL) which resulted primarily from the bonus depreciation provision of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. The 2011 and 2012 federal and state NOLs will be carried forward to offset future taxable income.

(b) The quarter ended March 31, 2011, includes a reversal of a $6.2 million deferred tax liability related to a revenue receivable that Minnesota Power agreed to forgo as part of a stipulation and settlement agreement in its 2010 rate case.

(c) The increase in valuation allowance in 2012 is from renewable tax credits earned in 2012 which are not expected to be utilized within their allowable tax carryforward period.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 9

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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