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Summary of Significant Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2013
Components of Accrued Revenue | The following table shows the components of Accrued Revenue as of March 31, 2013, March 31, 2012 and December 31, 2012.
|  | March 31, |  |  | December 31, |
Accrued Revenue ($millions) |  | 2013 |  |  | 2012 |  |  | 2012 |
Regulatory Assets – Current |  | $ | 27.3 |  |  | $ | 32.3 |  |  | $ | 46.6 |
Unbilled Revenues |  |  | 10.4 |  |  |  | 8.6 |  |  |  | 11.5 |
Total Accrued Revenue |  | $ | 37.7 |  |  | $ | 40.9 |  |  | $ | 58.1 |
Components of Gas Inventory | The following table shows the components of Gas Inventory as of March 31, 2013, March 31, 2012 and December 31, 2012.
|  | March 31, |  |  | December 31, |
Gas Inventory ($millions) |  | 2013 |  |  | 2012 |  |  | 2012 |
Natural Gas |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.6 |
Propane |  |  | 0.3 |  |  |  | 0.4 |  |  |  | 0.4 |
Liquefied Natural Gas & Other |  |  | 0.2 |  |  |  | 0.1 |  |  |  | 0.1 |
Total Gas Inventory |  | $ | 0.5 |  |  | $ | 0.6 |  |  | $ | 1.1 |
Components of Exchange Gas Receivable | The following table shows the components of Exchange Gas Receivable as of March 31, 2013, March 31, 2012 and December 31, 2012.
|  | March 31, |  |  | December 31, |
Exchange Gas Receivable ($millions) |  | 2013 |  |  | 2012 |  |  | 2012 |
Northern Utilities |  | $ | 1.5 |  |  | $ | 5.9 |  |  | $ | 8.7 |
Fitchburg |  |  | 0.2 |  |  |  | 0.3 |  |  |  | 0.7 |
Total Exchange Gas Receivable |  | $ | 1.7 |  |  | $ | 6.2 |  |  | $ | 9.4 |
Components of Energy Supply Obligations |
|  | March 31, |  |  | December 31, |
Energy Supply Obligations ($millions) |  | 2013 |  |  | 2012 |  |  | 2012 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Exchange Gas Obligation |  | $ | 1.5 |  |  | $ | 5.9 |  |  | $ | 8.7 |
Power Supply Contract Divestitures |  |  | 0.9 |  |  |  | 6.7 |  |  |  | 0.9 |
Renewable Energy Portfolio Standards |  |  | 4.7 |  |  |  | 3.5 |  |  |  | 4.2 |
Total Energy Supply Obligations – Current |  | $ | 7.1 |  |  | $ | 16.1 |  |  | $ | 13.8 |
Long-Term: |  |  |  |  |  |  |  |  |  |  |  |
Power Supply Contract Divestitures |  | $ | 3.1 |  |  | $ | 4.0 |  |  | $ | 3.3 |
Total Energy Supply Obligations |  | $ | 10.2 |  |  | $ | 20.1 |  |  | $ | 17.1 |
Fair Value Amount of Derivative Assets and Liabilities Offset in Regulatory Liabilities and Assets |
Fair Value Amount of Derivative Assets / Liabilities (millions) Offset in Regulatory Liabilities / Assets, as of: |
|  |  |  | Fair Value |
Description |  | Balance Sheet Location |  | March 31, 2013 |  |  | March 31, 2012 |  |  | December 31, 2012 |
Derivative Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Natural Gas Futures Contracts |  | Prepayments and Other |  | $ | 0.5 |  |  | $ | — |  |  | $ | — |
Natural Gas Futures Contracts |  | Other Noncurrent Assets |  |  | — |  |  |  | — |  |  |  | — |
Total Derivative Assets |  |  |  | $ | 0.5 |  |  | $ | — |  |  | $ | — |
Derivative Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
Natural Gas Futures Contracts |  | Other Current Liabilities |  | $ | — |  |  | $ | 1.8 |  |  | $ | 0.7 |
Natural Gas Futures Contracts |  | Other Noncurrent Liabilities |  |  | — |  |  |  | 0.2 |  |  |  | — |
Total Derivative Liabilities |  |  |  | $ | — |  |  | $ | 2.0 |  |  | $ | 0.7 |
Regulatory Assets (Liabilities) and Reclassification from Regulatory Asset (Liabilities) into Purchased Gas |
|  | Three Months Ended March 31, |
(millions) |  | 2013 |  |  | 2012 |
Amount of Loss (Gain) Recognized in Regulatory Assets (Liabilities) for Derivatives: |  |  |  |  |  |  |  |
Natural Gas Futures Contracts |  | $ | (0.3 | ) |  | $ | 1.3 |
Amount of Loss Reclassified into unaudited Consolidated Statements of Earnings(1): |  |  |  |  |  |  |  |
Purchased Gas |  | $ | 0.9 |  |  | $ | 1.6 |
(1) | These amounts are offset in the unaudited Consolidated Statements of Earnings with Accrued Revenue and therefore there is no effect on earnings.
Allowance for Doubtful Accounts Included in Accounts Receivable, Net | The Allowance for Doubtful Accounts as of March 31, 2013, March 31, 2012 and December 31, 2012, which are included in Accounts Receivable, Net on the accompanying unaudited consolidated balance sheets, were as follows:
(Millions) |  | March 31, |  |  | December 31, |
|  | 2013 |  |  | 2012 |  |  | 2012 |
Allowance for Doubtful Accounts |  | $ | 2.0 |  |  | $ | 2.6 |  |  | $ | 1.9 |

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