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Regulatory Matters (Tables) | 12 Months Ended
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Dec. 31, 2015
Regulated Operations [Abstract] |
Regulatory Assets and Liabilities [Table Text Block] | NOTE 5. REGULATORY MATTERS (Continued)
Regulatory Assets and Liabilities |  |
As of December 31 | 2015 |  | 2014 |
Millions |  |
Current Regulatory Assets (a) |  |
Deferred Fuel Adjustment Clause |  | $10.6 |  |  | $16.3 |
Total Current Regulatory Assets | 10.6 |  | 16.3 |
Non-Current Regulatory Assets |  |
Defined Benefit Pension and Other Postretirement Benefit Plans (b) | 219.3 |  | 223.9 |
Income Taxes (c) | 64.2 |  | 46.6 |
Cost Recovery Riders (d) | 58.0 |  | 59.7 |
Asset Retirement Obligations (e) | 21.6 |  | 17.8 |
PPACA Income Tax Deferral | 5.0 |  | 5.0 |
Other | 3.9 |  | 4.3 |
Total Non-Current Regulatory Assets | 372.0 |  | 357.3 |
Total Regulatory Assets |  | $382.6 |  |  | $373.6 |
Non-Current Regulatory Liabilities |  |
Wholesale and Retail Contra AFUDC (f) |  | $58.0 |  |  | $42.9 |
Plant Removal Obligations | 22.1 |  | 22.8 |
Income Taxes (c) | 6.1 |  | 13.4 |
Defined Benefit Pension and Other Postretirement Benefit Plans (b) | 0.9 |  | 3.5 |
Other | 17.9 |  | 11.6 |
Total Non-Current Regulatory Liabilities |  | $105.0 |  |  | $94.2 |
(a) | Current regulatory assets are included in Prepayments and Other on the Consolidated Balance Sheet.
(b) | Defined benefit pension and other postretirement items included in our Regulated Operations, which are otherwise required to be recognized in accumulated other comprehensive income as actuarial gains and losses as well as prior service costs and credits, are recognized as regulatory assets or regulatory liabilities on the Consolidated Balance Sheet. The asset or liability will decrease as the deferred items are amortized and recognized as components of net periodic benefit cost. (See Note 17. Pension and Other Postretirement Benefit Plans.)
(c) | These costs represent the difference between deferred income taxes recognized for financial reporting purposes and amounts previously billed to our customers. This balance will decrease over the remaining life of the related temporary differences and flow through current income taxes.
(d) | The cost recovery rider regulatory assets are revenues not yet collected from our customers primarily due to capital expenditures related to the Bison Wind Energy Center, investment in CapX2020 projects, and the Boswell Unit 4 environmental upgrade and are recognized in accordance with the accounting standards for alternative revenue programs. The cost recovery rider regulatory assets as of December 31, 2015 will be recovered over the next two years.
(e) | Asset retirement obligations will accrete and be amortized over the lives of the related property with asset retirement obligations.
(f) | Wholesale and Retail Contra AFUDC represents amortization to offset AFUDC Equity and Debt recorded during the construction period of our cost recovery rider projects prior to placing the projects in service. The regulatory liability will decrease over the remaining depreciable life of the related asset.

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