XML 91 R27.htm IDEA: XBRL DOCUMENT
v3.3.0.814

Acquisitions (Table) | 9 Months Ended
--- | ---
Sep. 30, 2015
Acquisitions [Abstract] |
Schedule of Business Acquisitions [Table Text Block] |
Millions |
Assets Acquired |
Cash and Cash Equivalents |  | $0.9 |
Accounts Receivable | 16.8 |
Inventories (a) | 13.4 |
Other Current Assets (b) | 5.3 |
Property, Plant and Equipment | 10.6 |
Goodwill (c) | 127.7 |
Intangible Assets (d) | 83.0 |
Other Non-Current Assets | 0.2 |
Total Assets Acquired |  | $257.9 |
Liabilities Assumed |
Current Liabilities |  | $19.2 |
Non-Current Liabilities | 36.4 |
Total Liabilities Assumed |  | $55.6 |
Net Identifiable Assets Acquired |  | $202.3 |
(a) | Included in Inventories was $2.7 million of fair value adjustments relating to work in progress and finished goods inventories which will be recognized as Cost of Sales within one year from the acquisition date.
(b) | Included in Other Current Assets was $1.6 million relating to the fair value of sales backlog. Sales backlog will be recognized as Cost of Sales within one year from the acquisition date. Also included in Other Current Assets was restricted cash of $2.1 million relating to cash pledged as collateral for stand-by letters of credit.
(c) | For tax purposes, the purchase price allocation resulted in $3.2 million of deductible Goodwill.
(d) | Intangible Assets include customer relationships, patents, non-compete agreements and trademarks and trade names. (See Note 5. Goodwill and Intangible Assets.)
Millions |
Assets Acquired |
Cash and Cash Equivalents |  | $3.8 |
Other Current Assets | 14.3 |
Property, Plant and Equipment | 156.9 |
Other Non-Current Assets (a) | 7.5 |
Total Assets Acquired |  | $182.5 |
Liabilities Assumed |
Current Liabilities (b) |  | $15.2 |
Long-Term Debt Due Within One Year | 2.2 |
Long-Term Debt | 21.1 |
Power Purchase Agreements | 99.4 |
Other Non-Current Liabilities | 10.6 |
Non-Controlling Interest (c) | 7.1 |
Total Liabilities and Non-Controlling Interest Assumed |  | $155.6 |
Net Identifiable Assets Acquired |  | $26.9 |
(a) | Included in Other Non-Current Assets was $0.3 million for the option to purchase Armenia Mountain, and goodwill of $2.9 million; for tax purposes, the purchase price allocation resulted in no allocation to goodwill.
(b) | Current Liabilities included $12.4 million related to the current portion of Power Purchase Agreements.
(c) | The purchase price accounting valued the non-controlling interest relating to Lake Benton, Storm Lake II and Condon at fair value using the discounted cash flow method.
Millions |
Assets Acquired |
Current Assets |  | $4.8 |
Property, Plant and Equipment | 103.0 |
Other Non-Current Assets (a) | 1.0 |
Total Assets Acquired |  | $108.8 |
Liabilities Assumed |
Current Liabilities (b) |  | $6.7 |
Power Purchase Agreements | 49.0 |
Non-Current Liabilities | 5.1 |
Total Liabilities Assumed |  | $60.8 |
Net Identifiable Assets Acquired |  | $48.0 |
(a) | Included in Other Non-Current Assets was $0.3 million of goodwill; for tax purposes, the purchase price allocation resulted in no allocation to goodwill.
(b) | Current Liabilities included $5.9 million related to the current portion of Power Purchase Agreements.
Millions |
Assets Acquired |
Current Assets (a) | $9.0
Property, Plant and Equipment | 156.7 |
Other Non-Current Assets (b) | 14.4 |
Total Assets Acquired |  | $180.1 |
Liabilities Assumed |
Current Liabilities |  | $3.4 |
Long-Term Debt Due Within One Year | 5.9 |
Long-Term Debt | 55.0 |
Other Non-Current Liabilities | 4.7 |
Total Liabilities Assumed | $69.0
Net Identifiable Assets Acquired |  | $111.1 |
(a) | Included in Current Assets was $1.0 million related to the current portion of Power Purchase Agreements and $6.0 million of restricted cash related to capital distribution reserve requirements.
(b) | Included in Other Non-Current Assets was $8.2 million related to the non-current portion of Power Purchase Agreements, $6.1 million of restricted cash related to operating expense and major maintenance reserve requirements, and $0.1 million of goodwill; for tax purposes, the purchase price allocation resulted in no allocation to goodwill.
Millions |
Assets Acquired |
Cash and Cash Equivalents |  | $0.4 |
Other Current Assets | 4.7 |
Property, Plant and Equipment | 47.3 |
Other Non-Current Assets (a) | 11.4 |
Total Assets Acquired |  | $63.8 |
Liabilities Assumed |
Current Liabilities (b) |  | $8.2 |
Power Purchase Agreements | 23.5 |
Non-Current Liabilities | 17.0 |
Total Liabilities Assumed | $48.7
Net Identifiable Assets Acquired |  | $15.1 |
(a) | Included in Other Non-Current Assets was $0.4 million of restricted cash and an immaterial amount of goodwill; for tax purposes, the purchase price allocation resulted in no allocation to goodwill.
(b) | Current Liabilities included $7.5 million related to the current portion of Power Purchase Agreements.
Billings in Excess of Costs and Estimated Earnings [Table Text Block] | The following table summarizes contract billings, construction costs, and estimated earnings recognized for the wind facility:
| September 30, 2015 |
Millions |
Contract Billings | $169.7
Construction Costs | 137.5 |
Estimated Earnings | 23.4 |
Billings in Excess of Costs and Estimated Earnings (a) |  | $8.8 |
(a) | Included in Current Liabilities - Other on the Consolidated Balance Sheet.

X
- Definition Acquisitions [Abstract] + References No definition available. + Details
Name: | ale_AcquisitionsAbstract
Namespace Prefix: | ale_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for billings on uncompleted contracts in excess of costs and costs of uncompleted contracts in excess of billings. + References No definition available. + Details
Name: | us-gaap_CostsInExcessOfBillingsAndBillingsInExcessOfCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration