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Income Tax Expense (Tables)

3 Months Ended

Mar. 31, 2013

Income Tax Expense [Abstract]

Income Tax Expense [Table Text Block]

		Quarter Ended
		March 31,
		2013				2012
Millions
Current Tax Expense
Federal (a)			$0.2			—
State (a)		—				—
Total Current Tax Expense		0.2				—
Deferred Tax Expense (Benefit)
Federal		5.8					$8.7
State (b)		(0.5		)		(0.8		)
Change in Valuation Allowance (c)		2.2				0.6
Investment Tax Credit Amortization		(0.2		)		(0.2		)
Total Deferred Tax Expense		7.3				8.3
Total Income Tax Expense			$7.5				$8.3

(a) For the quarter ended March 31, 2013, the federal and state current tax expense of $0.2 million and zero, respectively, (zero and zero for the quarter ended March 31, 2012) is due to net operating losses (NOLs) which resulted primarily from the bonus depreciation provision of the American Taxpayer Relief Act of 2012 and the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010. The 2013 and 2012 federal and state NOLs will be carried forward to offset future taxable income.

(b) For the quarters ended March 31, 2013 and 2012, the state deferred tax benefits of $0.5 million and $0.8 million, respectively, are primarily due to state renewable tax credits earned which will be carried forward to offset future state tax expense.

(c) For the quarters ended March 31, 2013 and 2012, the change in the valuation allowance is due to state renewable tax credits earned in 2013 and 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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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

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