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Note 4 - Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

		December 31, 2019												Remaining Recovery/
(in thousands)		Current				Long-Term				Total				Refund Period (months)
Regulatory Assets:
Prior Service Costs and Actuarial Losses on Pensions and Other Postretirement Benefits1		$	9,090			$	129,102			$	138,192			see below
Accumulated Asset Retirement Obligation (ARO) Accretion/Depreciation Adjustment1			-				7,772				7,772			asset lives
Conservation Improvement Program Costs and Incentives2			4,024				2,844				6,868				21
Minnesota Transmission Cost Recovery Rider Accrued Revenues2			4,208				-				4,208				12
MISO Schedule 26/26A Transmission Cost Recovery Rider True-ups1			2,033				968				3,001				24
Nonservice Costs Components of Postretirement Benefits Capitalized for Ratemaking Purposes and Subject to Deferred Recovery1			-				1,681				1,681			asset lives
Big Stone II Unrecovered Project Costs – Minnesota1			715				225				940				16
Debt Reacquisition Premiums1			201				548				749				153
Deferred Marked-to-Market Losses1			743				-				743				12
Big Stone II Unrecovered Project Costs – South Dakota1			144				253				397				33
South Dakota Deferred Rate Case Expenses Subject to Recovery1			138				245				383				34
North Dakota Deferred Rate Case Expenses Subject to Recovery1			122				244				366				36
Minnesota SPP Transmission Cost Recovery Tracker1			-				202				202			see below
Minnesota Renewable Resource Rider Accrued Revenues2			131				-				131				12
South Dakota Transmission Cost Recovery Rider Accrued Revenues2			97				-				97				2
Deferred Lease Expenses1			-				54				54				39
Minnesota Environmental Cost Recovery Rider Accrued Revenues2			4				-				4				12
Total Regulatory Assets		$	21,650			$	144,138			$	165,788
Regulatory Liabilities:
Deferred Income Taxes		$	-			$	141,707			$	141,707			asset lives
Accumulated Reserve for Estimated Removal Costs – Net of Salvage			-				97,726				97,726			asset lives
Refundable Fuel Clause Adjustment Revenues			3,982				-				3,982				12
North Dakota Renewable Resource Recovery Rider Accrued Refund			1,515				-				1,515				12
North Dakota Transmission Cost Recovery Rider Accrued Refund			700				-				700				12
Prior Service Costs and Actuarial Gains on Postretirement Benefits			471				-				471				12
Revenue for Rate Case Expenses Subject to Refund – Minnesota			-				401				401			see below
South Dakota Phase-In Rate Plan Rider Accrued Refund			355				-				355				9
North Dakota Generation Cost Recovery Rider Accrued Refund			287				-				287				6
Minnesota Energy Intensive Trade Exposed Rider Accrued Refund			164				-				164				12
Other			6				72				78				168
Total Regulatory Liabilities		$	7,480			$	239,906			$	247,386
Net Regulatory Asset/(Liability) Position		$	14,170			$	(95,768	)		$	(81,598	)

		December 31, 2018										Remaining Recovery/
(in thousands)		Current				Long-Term				Total		Refund Period (months)
Regulatory Assets:
Prior Service Costs and Actuarial Losses on Pensions and Other Postretirement Benefits1		$	6,346			$	118,433			$	124,779			see below
Accumulated ARO Accretion/Depreciation Adjustment1			-				7,169				7,169			asset lives
Conservation Improvement Program Costs and Incentives2			5,995				3,285				9,280				21
Minnesota Transmission Cost Recovery Rider Accrued Revenues2			444				-				444				12
MISO Schedule 26/26A Transmission Cost Recovery Rider True-up1			240				-				240				12
Nonservice Costs Components of Postretirement Benefits Capitalized for Ratemaking Purposes and Subject to Deferred Recovery1			-				986				986			asset lives
Big Stone II Unrecovered Project Costs – Minnesota1			681				947				1,628				28
Debt Reacquisition Premiums1			207				753				960				165
Deferred Marked-to-Market Losses1			1,661				743				2,404				24
Big Stone II Unrecovered Project Costs – South Dakota1			100				342				442				53
South Dakota Deferred Rate Case Expenses Subject to Recovery1			178				-				178				12
North Dakota Deferred Rate Case Expenses Subject to Recovery1			455				-				455				12
Minnesota SPP Transmission Cost Recovery Tracker1			-				176				176			see below
Minnesota Renewable Resource Recovery Rider Accrued Revenues2			452				-				452				12
Minnesota Environmental Cost Recovery Rider Accrued Revenues2			121				-				121				12
Deferred Income Taxes1			-				2,423				2,423			asset lives
Minnesota Energy Intensive Trade Exposed Rider Accrued Revenues1			328				-				328				4
North Dakota Environmental Cost Recovery Rider Accrued Revenues2			17				-				17				12
Total Regulatory Assets		$	17,225			$	135,257			$	152,482
Regulatory Liabilities:
Deferred Income Taxes		$	-			$	142,779			$	142,779			asset lives
Accumulated Reserve for Estimated Removal Costs – Net of Salvage			-				83,229				83,229			asset lives
Refundable Fuel Clause Adjustment Revenues			121				-				121				12
North Dakota Renewable Resource Recovery Rider Accrued Refund			177				-				177				12
North Dakota Transmission Cost Recovery Rider Accrued Refund			60				-				60				12
Revenue for Rate Case Expenses Subject to Refund – Minnesota			-				166				166			see below
MISO Schedule 26/26A Transmission Cost Recovery Rider True-up			-				187				187				24
South Dakota Transmission Cost Recovery Rider Accrued Refund			168				-				168				12
South Dakota Environmental Cost Recovery Rider Accrued Refund			207				-				207				12
Other			5				108				113				180
Total Regulatory Liabilities		$	738			$	226,469			$	227,207
Net Regulatory Asset/(Liability) Position		$	16,487			$	(91,212	)		$	(74,725	)

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