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Pension and Other Postretirement Plans | 3 Months Ended
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Mar. 31, 2013
Pension and Other Postretirement Plans Disclosure [Abstract] |
Pension and Other Postretirement Plans | 6. Pension and Other Postretirement Plans - MGE Energy and MGE. MGE maintains qualified and nonqualified pension plans, health care, and life insurance benefits. Additionally, MGE has def ined contribution 401(k) benefit plans. The following table presents the components of MGE Energy's and MGE's net periodic benefit costs recognized for the three months ended March 31, 2013 and 2012. A portion of the net periodic benefit cost is capitalized within the consolidated balance sheets.
|  |  | Three Months Ended |
|  |  | March 31, |
| (In thousands) |  | 2013 |  | 2012 |
| Pension Benefits |  |  |  |  |
| Components of net periodic benefit cost: |  |  |  |  |
| Service cost | $ | 1,929 | $ | 1,823 |
| Interest cost |  | 3,186 |  | 3,154 |
| Expected return on assets |  | (4,776) |  | (3,818) |
| Amortization of: |  |  |  |  |
| Prior service cost |  | 79 |  | 108 |
| Actuarial loss |  | 2,015 |  | 2,006 |
| Net periodic benefit cost | $ | 2,433 | $ | 3,273 |
| Postretirement Benefits |  |  |  |  |
| Components of net periodic benefit cost: |  |  |  |  |
| Service cost | $ | 596 | $ | 647 |
| Interest cost |  | 970 |  | 1,125 |
| Expected return on assets |  | (544) |  | (435) |
| Amortization of: |  |  |  |  |
| Transition obligation |  | 1 |  | 106 |
| Prior service cost |  | 28 |  | 28 |
| Actuarial loss |  | 311 |  | 621 |
| Net periodic benefit cost | $ | 1,362 | $ | 2,092 |
The PSCW allowed MGE to defer the 2009 incremental pension and OPRB costs above the amounts recovered in rates. During both the three months ended March 31, 2013 and 2012, $0.3 million has been recovered in rates. These costs are not reflected in the table above.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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