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REGULATORY ASSETS (Tables)

9 Months Ended

Sep. 30, 2013

REGULATORY ASSETS [Abstract]

Regulatory assets, net of amortization, comprise

Regulatory assets, net of amortization, comprise:
		(in thousands)
		September 30, 2013				December 31, 2012
Postretirement benefit obligation		$	497			$	497
Deferred income taxes			480				491
Goodwill			335				340
Deferred acquisition and franchise costs			802				824
Expense of rate and regulatory proceedings			254				241
		$	2,368			$	2,393

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- Definition

Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 71

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 71

-Paragraph 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 980

-SubTopic 340

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 980

-SubTopic 715

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 980

-SubTopic 340

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382

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