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Variable Interest Entities (Details) (USD $) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2013 | Dec. 31, 2012
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Property, plant, and equipment, net | $ 1,018,809,000 |  | $ 975,053,000 |
Construction work in progress | 141,415,000 |  | 98,411,000 |
Deferred income tax asset - current | 0 |  | 23,483,000 |
Accrued interest and taxes | 5,661,000 |  | 4,296,000 |
Other Variable Interest Entities |  |  |  |
Other variable interest entities, purchase power agreement, plant capacity (in MW) | 61 |  | 65 |
MGE Power Elm Road [Member] |  |  |  |
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Property, plant, and equipment, net | 182,657,000 |  | 185,020,000 |
Construction work in progress | 1,115,000 |  | 1,440,000 |
Deferred income tax asset - current | 219,000 |  | 30,842,000 |
Deferred income taxes | 34,141,000 |  | 56,434,000 |
Long-term debt, gross, current and noncurrent | 70,639,000 |  | 73,306,000 |
Noncontrolling interest | 69,876,000 | [1] | 69,803,000 | [1]
Total carrying costs | 62,500,000 |  |  |
Total capitalized interest | 17,000,000 |  |  |
Total capitalized cost of equity | 45,500,000 |  |  |
Carrying cost rate recovery period | 6 years |  |  |
MGE Power Elm Road [Member] | Minimum [Member] |  |  |  |
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Debt service coverage ratio | 1.25 |  |  |
MGE Power West Campus [Member] |  |  |  |
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Property, plant, and equipment, net | 89,564,000 |  | 90,339,000 |
Affiliate receivables, current and noncurrent | 6,767,000 |  | 6,912,000 |
Accrued interest and taxes | 4,888,000 |  | 3,327,000 |
Deferred income taxes | 23,154,000 |  | 21,410,000 |
Long-term debt, gross, current and noncurrent | 49,653,000 |  | 50,000,000 |
Noncontrolling interest | 29,089,000 | [1] | 30,682,000 | [1]
Carrying costs recovered | $ 12,100,000 |  |  |
Carrying cost rate recovery period | 10 years |  |  |
MGE Power West Campus [Member] | Minimum [Member] |  |  |  |
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Debt service coverage ratio | 1.25 |  |  |
MGE Power West Campus [Member] | Maximum [Member] |  |  |  |
Significant Balance Sheet Accounts Related to Interests in Variable Interest Entities |  |  |  |
Debt to total capitalization ratio | 0.65 |  |  |
[1] | MGE Power Elm Road and MGE Power West Campus are not subsidiaries of MGE; however, they have been consolidated in the consolidated financial statements of MGE (see Footnote 2). MGE Power Elm Road and MGE Power West Campus are 100% owned by MGE Power, and MGE Power is 100% owned by MGE Energy. MGE Energy's proportionate share of the equity and net income (through its wholly owned subsidiary MGE Power) of MGE Power Elm Road and MGE Power West Campus is classified within the MGE financial statements as noncontrolling interest.

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