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Note 4 - Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2020

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

		March 31, 2020												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		$	9,018			$	127,038			$	136,056				see below
Accumulated Asset Retirement Obligation (ARO) Accretion/Depreciation Adjustment1			-				8,007				8,007				asset lives
Minnesota Transmission Cost Recovery Rider Accrued Revenues2			5,965				-				5,965				12
Conservation Improvement Program Costs and Incentives2			1,288				3,511				4,799				18
MISO Schedule 26/26A Transmission Cost Recovery Rider True-ups1			1,767				928				2,695				21
Nonservice Costs Components of Postretirement Benefits Capitalized for Ratemaking Purposes and Subject to Deferred Recovery1			-				1,826				1,826				asset lives
Big Stone II Unrecovered Project Costs – Minnesota1			724				38				762				13
Debt Reacquisition Premiums1			204				482				686				150
Deferred Marked-to-Market Losses1			557				-				557				9
Big Stone II Unrecovered Project Costs – South Dakota1			144				217				361				30
Minnesota Renewable Resource Rider Accrued Revenues2			354				-				354				12
South Dakota Deferred Rate Case Expenses Subject to Recovery1			138				211				349				31
North Dakota Deferred Rate Case Expenses Subject to Recovery1			122				213				335				33
Minnesota SPP Transmission Cost Recovery Tracker1			-				206				206				see below
South Dakota Phase-In Rate Plan Rider Accrued Revenues2			73				-				73				12
Deferred Lease Expenses1			-				57				57				36
Minnesota Environmental Cost Recovery Rider Accrued Revenues2			4				-				4				12
Total Regulatory Assets		$	20,358			$	142,734			$	163,092
Regulatory Liabilities:
Deferred Income Taxes		$	-			$	140,112			$	140,112				asset lives
Accumulated Reserve for Estimated Removal Costs – Net of Salvage			-				98,465				98,465				asset lives
Refundable Fuel Clause Adjustment Revenues			8,078				-				8,078				12
North Dakota Transmission Cost Recovery Rider Accrued Refund			662				-				662				12
Prior Service Costs and Actuarial Gains on Postretirement Benefits			471				-				471				12
Revenue for Rate Case Expenses Subject to Refund – Minnesota			-				460				460				see below
North Dakota Renewable Resource Recovery Rider Accrued Refund			325				-				325				12
Minnesota Energy Intensive Trade Exposed Rider Accrued Refund			201				-				201				11
South Dakota Transmission Cost Recovery Rider Accrued Refund			33				-				33				11
North Dakota Generation Cost Recovery Rider Accrued Refund			28				-				28				12
Other			6				71				77				165
Total Regulatory Liabilities		$	9,804			$	239,108			$	248,912
Net Regulatory Asset/(Liability) Position		$	10,554			$	(96,374	)		$	(85,820	)

		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
Minnesota Transmission Cost Recovery Rider Accrued Revenues2			4,208				-				4,208				12
Conservation Improvement Program Costs and Incentives2			4,024				2,844				6,868				21
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
Minnesota Renewable Resource Rider Accrued Revenues2			131				-				131				12
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
Deferred Lease Expenses1			-				54				54				39
Minnesota Environmental Cost Recovery Rider Accrued Revenues2			4				-				4				12
South Dakota Transmission Cost Recovery Rider Accrued Revenues2			97				-				97				2
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 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
North Dakota Renewable Resource Recovery Rider Accrued Refund			1,515				-				1,515				12
Minnesota Energy Intensive Trade Exposed Rider Accrued Refund			164				-				164				12
North Dakota Generation Cost Recovery Rider Accrued Refund			287				-				287				6
Other			6				72				78				168
South Dakota Phase-In Rate Plan Rider Accrued Refund			355				-				355				9
Total Regulatory Liabilities		$	7,480			$	239,906			$	247,386
Net Regulatory Asset/(Liability) Position		$	14,170			$	(95,768	)		$	(81,598	)

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