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Segment Reporting (Tables) | 9 Months Ended
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Sep. 30, 2015
Segment Reporting [Abstract] |
Reconciliation of Operating Profit (Loss) from Segments to Consolidated | Below is a reconciliation of retail gross margin to income before income tax expense (in thousands):
| Three Months Ended September 30, | Nine Months Ended September 30,
| 2015 |  | 2014 | 2015 |  | 2014
Reconciliation of Retail Gross Margin to Income before taxes |  |  |  |  |  |
Income before income tax expense | $ | 6,455 |  |  | $ | 1,032 |  | $ | 24,442 |  |  | $ | 7,906 |
Interest and other income | (5 | ) |  | (40 | ) | (326 | ) |  | (111 | )
Interest expense | 800 |  |  | 615 |  | 1,415 |  |  | 1,150 |
Operating Income | 7,250 |  |  | 1,607 |  | 25,531 |  |  | 8,945 |
Depreciation and amortization | 7,557 |  |  | 4,113 |  | 17,873 |  |  | 10,324 |
General and administrative | 15,493 |  |  | 10,634 |  | 43,909 |  |  | 28,494 |
Less: |  |  |  |  |  |
Net asset optimization revenue | (545 | ) |  | (141 | ) | 1,317 |  |  | 1,681 |
Net, Gains (losses) on non-trading derivative instruments | 132 |  |  | (1,163 | ) | (5,876 | ) |  | 5,847 |
Net, Cash settlements on non-trading derivative instruments | 4,035 |  |  | 3,039 |  | 12,643 |  |  | (9,959 | )
Retail Gross Margin | $ | 26,678 |  |  | $ | 14,619 |  | $ | 79,229 |  |  | $ | 50,194 |
Schedule of Segment Reporting Information, by Segment | Financial data for business segments are as follows (in thousands):
Three Months Ended September 30, 2015 | Retail Electricity |  | Retail Natural Gas |  | Corporate and Other |  | Eliminations |  | Spark Retail
Total Revenues | $ | 76,913 |  |  | $ | 14,354 |  |  | $ | — |  |  | $ | — |  |  | $ | 91,267 |
Retail cost of revenues | 50,787 |  |  | 10,180 |  |  | — |  |  | — |  |  | 60,967 |
Less: |  |  |  |  |  |  |  |  |
Net asset optimization revenues | — |  |  | (545 | ) |  | — |  |  | — |  |  | (545 | )
Gains (losses) on non-trading derivatives | 3,891 |  |  | (3,759 | ) |  | — |  |  | — |  |  | 132 |
Current period settlements on non-trading derivatives | 3,310 |  |  | 725 |  |  | — |  |  | — |  |  | 4,035 |
Retail Gross Margin | $ | 18,925 |  |  | $ | 7,753 |  |  | $ | — |  |  | $ | — |  |  | $ | 26,678 |
Total Assets | $ | 147,037 |  |  | $ | 101,844 |  |  | $ | 96,319 |  |  | $ | (184,747 | ) |  | $ | 160,453 |
Three Months Ended September 30, 2014 | Retail Electricity |  | Retail Natural Gas |  | Corporate and Other |  | Eliminations |  | Spark Retail
Total revenues | $ | 51,748 |  |  | $ | 16,469 |  |  | $ | — |  |  | $ | — |  |  | $ | 68,217 |
Retail cost of revenues | 41,628 |  |  | 10,235 |  |  | — |  |  | — |  |  | 51,863 |
Less: |  |  |  |  |  |  |  |  |
Net asset optimization revenues | — |  |  | (141 | ) |  | — |  |  | — |  |  | (141 | )
Gains (losses) on non-trading derivatives | 445 |  |  | (1,608 | ) |  | — |  |  | — |  |  | (1,163 | )
Current period settlements on non-trading derivatives | 2,906 |  |  | 133 |  |  | — |  |  | — |  |  | 3,039 |
Retail Gross Margin | $ | 6,769 |  |  | $ | 7,850 |  |  | $ | — |  |  | $ | — |  |  | $ | 14,619 |
Total Assets | $ | 47,677 |  |  | $ | 92,974 |  |  | $ | 20,309 |  |  | $ | (38,886 | ) |  | $ | 122,074 |
Nine Months Ended September 30, 2015 | Retail Electricity |  | Retail Natural Gas |  | Corporate and Other |  | Eliminations |  | Spark Retail
Total revenues | $ | 170,060 |  |  | $ | 93,253 |  |  | $ | — |  |  | $ | — |  |  | $ | 263,313 |
Retail cost of revenues | 122,864 |  |  | 53,136 |  |  | — |  |  | — |  |  | 176,000 |
Less: |  |  |  |  |  |  |  |  |
Net asset optimization revenues | — |  |  | 1,317 |  |  | — |  |  | — |  |  | 1,317 |
Gains (losses) on non-trading derivatives | (2,201 | ) |  | (3,675 | ) |  | — |  |  | — |  |  | (5,876 | )
Current period settlements on non-trading derivatives | 5,727 |  |  | 6,916 |  |  | — |  |  | — |  |  | 12,643 |
Retail Gross Margin | $ | 43,670 |  |  | $ | 35,559 |  |  | $ | — |  |  | $ | — |  |  | $ | 79,229 |
Total Assets | $ | 147,037 |  |  | $ | 101,844 |  |  | $ | 96,319 |  |  | $ | (184,747 | ) |  | $ | 160,453 |
Nine Months Ended September 30, 2014 | Retail Electricity |  | Retail Natural Gas |  | Corporate and Other |  | Eliminations |  | Spark Retail
Total revenues | $ | 137,968 |  |  | $ | 102,166 |  |  | $ | — |  |  | $ | — |  |  | $ | 240,134 |
Retail cost of revenues | 114,997 |  |  | 77,374 |  |  | — |  |  | — |  |  | 192,371 |
Less: |  |  |  |  |  |  |  |  |
Net asset optimization revenues | — |  |  | 1,681 |  |  | — |  |  | — |  |  | 1,681 |
Gains (losses) on non-trading derivatives | 6,037 |  |  | (190 | ) |  | — |  |  | — |  |  | 5,847 |
Current period settlements on non-trading derivatives | (7,585 | ) |  | (2,374 | ) |  | — |  |  | — |  |  | (9,959 | )
Retail Gross Margin | $ | 24,519 |  |  | $ | 25,675 |  |  | $ | — |  |  | $ | — |  |  | $ | 50,194 |
Total Assets | $ | 47,677 |  |  | $ | 92,974 |  |  | $ | 20,309 |  |  | $ | (38,886 | ) |  | $ | 122,074 |

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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8736-108599 + Details
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