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Accounting For Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

	2017				2016				2015
Current income tax expense (benefit)	$	13,101			$	(46,457	)		$	12,212
Deferred income tax expense	69,657				124,543				55,237
Total income tax expense	$	82,758			$	78,086			$	67,449

Schedule of Effective Income Tax Rate Reconciliation

	2017						2016						2015
Federal income taxes at statutory rates	$	69,542		35.0	%		$	75,391		35.0	%		$	64,967		35.0	%
Increase (decrease) in tax resulting from:
Tax effect of regulatory treatment of utility plant differences	3,482			1.7			3,297			1.5			4,358			2.3
State income tax expense	1,110			0.6			1,316			0.6			1,012			0.5
Settlement of prior year tax returns and adjustment of tax reserves	(384		)	(0.2	)		13			—			(992		)	(0.5	)
Manufacturing deduction	(1,119		)	(0.6	)		—			—			(1,198		)	(0.6	)
Settlement of equity awards	(1,439		)	(0.7	)		(1,597		)	(0.7	)		—			—
Acquisition costs	2,491			1.3			—			—			—			—
Federal income tax rate change	10,169			5.1			—			—			—			—
Other	(1,094		)	(0.5	)		(334		)	(0.1	)		(698		)	(0.4	)
Total income tax expense	$	82,758		41.7	%		$	78,086		36.3	%		$	67,449		36.3	%

Schedule of Deferred Income Tax Assets and Liabilities

	2017				2016
Deferred income tax assets:
Unfunded benefit obligation	$	41,944			$	80,230
Utility energy commodity and interest rate swap derivatives	23,364				31,872
Regulatory deferred tax credits	6,359				15,192
Tax credits	23,042				27,931
Power and natural gas deferrals	14,379				19,415
Deferred compensation	7,080				11,141
Deferred taxes on regulatory liabilities	105,508				6,604
Other	15,892				22,908
Total gross deferred income tax assets	237,568				215,293
Valuation allowances for deferred tax assets	(10,982		)		(7,946		)
Total deferred income tax assets after valuation allowances	226,586				207,347
Deferred income tax liabilities:
Differences between book and tax basis of utility plant	494,783				812,916
Regulatory asset on utility, property plant and equipment	81,860				37,301
Regulatory asset for pensions and other postretirement benefits	43,914				84,040
Utility energy commodity and interest rate swap derivatives	23,364				31,871
Long-term debt and borrowing costs	19,992				31,955
Settlement with Coeur d’Alene Tribe	6,802				11,711
Other regulatory assets	16,695				30,183
Other	5,806				8,298
Total deferred income tax liabilities	693,216				1,048,275
Net long-term deferred income tax liability	$	466,630			$	840,928

Schedule of Recovery of Deferred Income Tax Liabilities

The Company had regulatory assets and liabilities related to the probable recovery/refund of certain deferred income tax assets and liabilities through future customer rates as of December 31 (dollars in thousands):

	2017				2016
Regulatory assets for deferred income taxes	$	90,315			$	109,853
Regulatory liabilities for deferred income taxes	460,542				28,966

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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