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Document and Entity Information - USD ($)	12 Months Ended
Dec. 31, 2010	Jan. 31, 2011	Jun. 30, 2010
Entity Information [Line Items]
Entity Registrant Name	BLACK HILLS CORP /SD/
Entity Central Index Key	0001130464
Document Type	10-K
Document Period End Date	Dec. 31, 2010
Amendment Flag	false
Document Fiscal Year Focus	2010
Document Fiscal Period Focus	Q4
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		39,262,118
Entity Well-known seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Public Float			$ 1,102,103,935

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Revenues:
Utilities	$ 1,120,721	$ 1,100,204	$ 749,250
Non-regulated energy	186,530	169,374	256,540
Total revenues	1,307,251	1,269,578	1,005,790
Utilities -
Fuel, purchased power and cost of gas sold	626,528	652,725	448,411
Operations and maintenance	251,375	241,995	152,424
Non-regulated energy operations and maintenance	88,891	85,938	113,210
Gain on sale of operating assets	(8,921)	(25,971)	0
Depreciation, depletion and amortization	126,894	121,297	107,263
Impairment of long-lived assets	0	43,301	91,782
Taxes - property, production and severance	27,602	22,231	27,684
Other operating expenses	980	1,230	9,139
Total operating expenses	1,113,349	1,142,746	949,913
Operating income	193,902	126,832	55,877
Interest charges -
Interest expense (including amortization of debt expense, premiums and discounts, realized amounts on interest rate swaps)	(107,790)	(90,878)	(58,252)
Allowance for funds used during construction - borrowed	10,689	5,839	2,811
Capitalized interest	4,381	349	1,318
Unrealized gain (loss) on interest rate swaps	(15,193)	55,653	(94,440)
Interest income	694	1,612	2,176
Allowance for funds used during construction - equity	2,996	5,891	3,835
Other expense	(176)	(513)	(187)
Other income	2,921	5,943	1,064
Total other income (expense)	(101,478)	(16,104)	(141,675)
Income (loss) from continuing operations before non-controlling interest and income taxes	92,424	110,728	(85,798)
Equity in earnings of unconsolidated subsidiaries	1,559	1,343	4,366
Income tax (expense) benefit	(25,298)	(33,315)	29,395
Income (loss) from continuing operations	68,685	78,756	(52,037)
Income from discontinued operations, net of income taxes	0	2,799	157,247
Net income	68,685	81,555	105,210
Net income attributable to non-controlling interest	0	0	(130)
Net income available for common stock	$ 68,685	$ 81,555	$ 105,080
Basic -
Continuing operations	$ 1.76	$ 2.04	$ (1.37)
Discontinued operations	0	0.07	4.12
Total	1.76	2.11	2.75
Diluted -
Continuing operations	1.76	2.04	(1.37)
Discontinued operations	0	0.07	4.12
Total	$ 1.76	$ 2.11	$ 2.75
Weighted average common shares outstanding:
Basic-	38,916	38,614	38,193
Diluted-	39,091	38,684	38,193

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2010

Fair Value of Financial Instruments [Abstract]

Fair Value, by Balance Sheet Grouping [Text Block]

FAIR VALUE OF FINANCIAL INSTRUMENTS

The estimated fair values of our financial instruments at December 31 were as follows (in thousands):

2010

2009

Carrying Amount

Fair Value

Carrying Amount

Fair Value

Cash and cash equivalents

Consolidated Balance Sheets - USD ($) $ in Thousands	12 Months Ended
Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 32,438	$ 112,901
Restricted cash	4,260	17,502
Accounts receivable, net	328,811	274,489
Materials, supplies and fuel	139,677	123,322
Derivative assets, current	56,572	37,747
Income tax receivable	0	2,031
Deferred income taxes, net	17,113	4,523
Regulatory assets, current	66,429	25,085
Other current assets	25,571	27,270
Total current assets	670,871	624,870
Investments	17,780	18,524
Property, plant and equipment	3,359,762	2,975,993
Less accumulated depreciation and depletion	(864,329)	(815,263)
Total property, plant and equipment, net	2,495,433	2,160,730
Other assets:
Goodwill	354,831	353,734
Intangible assets, net	4,069	4,309
Derivative assets, non-current	9,260	3,777
Regulatory assets, non-current	138,405	135,578
Other assets	20,860	16,176
Total other assets	527,425	513,574
TOTAL ASSETS	3,711,509	3,317,698
Current liabilities:
Accounts payable	279,069	229,352
Accrued liabilities	170,301	151,504
Derivative liabilities, current	79,167	57,166
Accrued income tax	779	0
Regulatory liabilities, current	3,943	7,092
Notes payable	249,000	164,500
Current maturities of long-term debt	5,181	35,245
Total current liabilities	787,440	644,859
Long-term debt, net of current maturities	1,186,050	1,015,912
Deferred credits and other liabilities:
Deferred income taxes, non-current	277,136	262,034
Derivative liabilities, non-current	21,361	11,999
Regulatory liabilities, non-current	84,611	42,458
Benefit plan liabilities	124,709	140,671
Other deferred credits and other liabilities	129,932	114,928
Total deferred credits and other liabilities	$ 637,749	$ 572,090
Commitments and contingencies (See Notes 3, 8, 9, 10, 13, 18, 19 and 20)
Common stock equity-
Common stock $1 par value; 100,000,000 shares authorized; issued: 39,280,048 shares at 2010 and 38,977,526 shares at 2009	$ 39,280	$ 38,978
Additional paid-in capital	598,805	591,390
Retained earnings	486,075	473,857
Treasury stock at cost -10,962 shares at 2010 and 8,834 shares at 2009	(309)	(224)
Accumulated other comprehensive loss	(23,581)	(19,164)
Total stockholders' equity	1,100,270	1,084,837
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 3,711,509	$ 3,317,698

Consolidated Balance Sheets Parentheticals - $ / shares	Dec. 31, 2010	Dec. 31, 2009
Statement [Line Items]
Common Stock Par Value	$ 1	$ 1
Common Stock, Shares, Outstanding	39,280,048	38,977,526
Treasury Stock, Shares	10,962	8,834
Common Stock, Shares Authorized	100,000,000	100,000,000
Issued	100,000,000	100,000,000

Consoldiated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Operating activities:
Net income	$ 68,685	$ 81,555	$ 105,210
(Income) from discontinued operations, net of tax	0	(2,799)	(157,247)
Income (loss) from continuing operations	68,685	78,756	(52,037)
Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities -
Depreciation, depletion and amortization	126,894	121,297	107,263
Impairment of long-lived assets	0	43,301	91,782
Gain on sale of operating assets	(8,921)	(25,971)	0
Stock compensation	5,849	3,983	2,657
Unrealized mark-to-market (gain) loss on interest rate swaps	15,193	(55,653)	94,440
Earnings of associated companies	(1,559)	(1,343)	(2,581)
Allowance for funds used during construction - equity	(2,996)	(5,891)	(3,835)
Derivative fair value adjustments	10,873	27,362	(36,847)
Deferred income taxes	19,206	39,743	2,058
Employee benefit plans	16,342	16,349	7,779
Other adjustments	(3,218)	4,036	6,720
Change in operating assets and liabilities-
Materials, supplies and fuel	(25,265)	1,078	14,525
Accounts receivable and other current assets	(51,443)	78,886	(50,955)
Accounts payable and other current liabilities	30,772	(53,157)	(21,453)
Regulatory assets	(21,283)	2,598	(36,400)
Regulatory liabilities	50	1,265	526
Contributions to defined pension plans	(30,015)	(16,945)	(500)
Other operating activities	(1,412)	7,892	4,446
Net cash provided by operating activities of continuing operations	147,752	267,586	127,588
Net cash provided by operating activities of discontinued operations	0	2,916	18,053
Net cash provided by operating activities	147,752	270,502	145,641
Investing activities:
Property, plant and equipment additions	(472,681)	(346,872)	(328,922)
Payment for acquisition of net assets, net of cash acquired	(2,250)	0	(938,423)
Proceeds from sale of business operations	0	0	835,592
Proceeds from sale of assets	70,357	84,661	0
Working capital adjustment - Aquila Transaction	0	7,880	0
Other investing activities	15,406	(15,492)	4,537
Net cash used in investing activities of continuing operations	(389,168)	(269,823)	(427,216)
Net cash used in investing activities of discontinued operations	0	0	(29,836)
Net cash used in investing activities	(389,168)	(269,823)	(457,052)
Financing activities:
Dividends paid on common stock	(56,467)	(55,151)	(53,663)
Common stock issued	3,246	4,819	2,683
Decrease in short-term borrowings	(770,000)	(1,125,300)	(483,500)
Increase in short-term borrowings	854,500	586,000	1,150,300
Long-term debt - issuance	200,000	543,069	0
Long-term debt - repayments	(59,926)	(2,173)	(130,297)
Other financing activities	(10,400)	(7,574)	(12,907)
Net cash provided by (used in) financing activities of continuing operations	160,953	(56,310)	472,616
Net cash used in financing activities of discontinued operations	0	0	(73,928)
Net cash provided by (used in) financing activities	160,953	(56,310)	398,688
Net change in cash and cash equivalents	(80,463)	(55,631)	87,277
Cash and cash equivalents beginning of year	112,901	168,532	81,255
Cash and cash equivalents end of year	$ 32,438	$ 112,901	$ 168,532

Statement of Stockholders' Equity - USD ($) $ in Thousands	12 Months Ended
Statement of Stockholders' Equity - USD ($) $ in Thousands	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Statement [Line Items]
Stockholders' Equity Attributable to Parent Beginning Balance	$ 1,084,837	$ 1,050,536	$ 969,855
Net income available for common stock	68,685	81,555	105,080
Other Comprehensive Income (Loss), Net of Tax	(4,417)	(381)	5,725
Dividends on common stock	(56,467)	(55,151)	(53,663)
Share-based compensation	4,817	6,157	3,585
Tax effect of share-based compensation	(33)	(120)	432
Stock Issued under earn-out litigation			19,694
Equity forward	(288)
Dividend reinvestment and stock purchase plan	3,141	2,241
Other stock transactions	(5)		1,185
Cumulative effect of change in accounting principle			(1,357)
Stockholders' Equity Attributable to Parent Ending Balance	$ 1,100,270	$ 1,084,837	$ 1,050,536
Common Stock [Member]
Statement [Line Items]
Shares, Issued Beginning Balance	38,977,526	38,676,054	37,842,221
Stockholders' Equity Attributable to Parent Beginning Balance	$ 38,978	$ 38,676	$ 37,842
Share-based compensation, shares	195,915	158,140	207,461
Share-based compensation	$ 196	$ 159	$ 207
Stock issued under earn-out litigation, shares			593,804
Stock Issued under earn-out litigation			$ 594
Dividend reinvestment and stock purchase plan, shares	106,231	143,332
Dividend reinvestment and stock purchase plan	$ 106	$ 143
Other stock transactions, shares	376		32,568
Other stock transactions			$ 33
Shares, Issued Ending Balance	39,280,048	38,977,526	38,676,054
Stockholders' Equity Attributable to Parent Ending Balance	$ 39,280	$ 38,978	$ 38,676
Treasury Stock [Member]
Statement [Line Items]
Shares, Issued Beginning Balance	8,834	40,183	45,916
Stockholders' Equity Attributable to Parent Beginning Balance	$ (224)	$ (1,392)	$ (1,347)
Share-based compensation, shares	2,128	(31,349)	(5,733)
Share-based compensation	$ (85)	$ 1,168	$ (45)
Shares, Issued Ending Balance	10,962	8,834	40,183
Stockholders' Equity Attributable to Parent Ending Balance	$ (309)	$ (224)	$ (1,392)
Additional Paid-in Capital [Member]
Statement [Line Items]
Stockholders' Equity Attributable to Parent Beginning Balance	591,390	584,582	560,475
Share-based compensation	4,706	4,830	3,423
Tax effect of share-based compensation	(33)	(120)	432
Stock Issued under earn-out litigation			19,100
Equity forward	(288)
Dividend reinvestment and stock purchase plan	3,035	2,098
Other stock transactions	(5)		1,152
Stockholders' Equity Attributable to Parent Ending Balance	598,805	591,390	584,582
Retained Earnings [Member]
Statement [Line Items]
Stockholders' Equity Attributable to Parent Beginning Balance	473,857	447,453	397,393
Net income available for common stock	68,685	81,555	105,080
Dividends on common stock	(56,467)	(55,151)	(53,663)
Cumulative effect of change in accounting principle			(1,357)
Stockholders' Equity Attributable to Parent Ending Balance	486,075	473,857	447,453
Accumulated Other Comprehensive Income [Member]
Statement [Line Items]
Stockholders' Equity Attributable to Parent Beginning Balance	(19,164)	(18,783)	(24,508)
Other Comprehensive Income (Loss), Net of Tax	(4,417)	(381)	5,725
Stockholders' Equity Attributable to Parent Ending Balance	$ (23,581)	$ (19,164)	$ (18,783)

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Comprehensive income:
Net Income	$ 68,685	$ 81,555	$ 105,210
Other comprehensive (loss) income, net of tax (see Note 15)	(4,417)	(381)	5,725
Net income attributable to non-controlling interest	0	0	(130)
Consolidatd comprehensive Income	$ 64,268	$ 81,174	$ 110,805

Recently Adopted and Issued Accounting Standards	12 Months Ended
Recently Adopted and Issued Accounting Standards	Dec. 31, 2010
Recently Adopted and Recently Issued Accounting Standards [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	div style="font-family:Times New Roman;font-size:10pt;"div style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;font-weight:bold;text-align:left;vertical-align:bottom;"RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING STANDARDS/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;font-weight:bold;"Recently Adopted Accounting Standards/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;font-size:10pt;" ;font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit Losses, ASC 310-10-50/font/divdiv style="line-height:120%;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In July 2010, the FASB issued an amendment to ASC 310-10-50, Receivables - Disclosures. The guidance requires additional disclosures that will facilitate a financial statement user's evaluation of the nature of credit risk inherent in financing receivables, how that risk is analyzed in arriving at the allowance for credit losses, and the reason for any changes in the allowance for credit losses. These disclosures should be provided on a disaggregated basis but exempts trade receivables that have a contractual maturity of one year or less, receivables measured at lower of cost or fair value, and receivables measured at fair value with the changes in fair value reported in earnings. The additional disclosures are presented in Note /fontfont style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"1/fontfont style="font-family:inherit;font-size:10pt;". The standard is effective for interim and annual reporting periods ending on or after December 15, 2010. /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Fair Value Measurements and Disclosures, ASC 820/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:1 20%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"The ASC for Fair Value Measurements and Disclosures defines fair value, establishes a framework for measuring fair value in GAAP and expands disclosure requirements related to fair value measurements. This does not expand the application of fair value accounting to any new circumstances, but applies the framework to other applicable GAAP that requires or permits fair value measurement. We apply fair value measurements to certain assets and liabilities, primarily commodity derivatives within our Energy Marketing and Oil and Gas segments, interest rate swap instruments, and other miscellaneous financial instruments./font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In January 20 10, the FASB issued guidance related to improving disclosures about fair value measurements. The guidance requires separate disclosures of the amounts of transfers in and out of Level 1 and Level 2 fair value measurements, disclosure of inputs and techniques used in valuation and a description of the reason for such transfers. In the reconciliation for Level 3 fair value measurements using significant unobservable inputs, information about purchases, sales, issuances and settlements are required to be presented separately. These disclosures are required for interim and annual reporting periods and were effective for us January 1, 2010, except the disclosures related to purchases, sales, issuances and settlements in the roll forward activity of Level 3 fair value measurements, which are effective January 1, 2011. The guidance requires additional disclosures, but did not impact our financial position, results of operations or cash flows. The additional disclosures are included in Note /fontfon t style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"4/fontfont style="font-family:inherit;font-size:10pt;". /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In accordance with the ASC for Fair Value Measurements, on January 1, 2008, we discontinued our use of a "liquidity reserve" in valuing the total forward positions within our energy marketing portfolio. This impact was accounted for prospectively as a change in accounting estimate and resulted in a $1.2 million after-tax benefit in 2008 that was recorded within our unrealized marketing margins. Unrealized margins are presented as a component of Revenues, Non-regulated energy on the accompanying Consolidated Statements of Income. Disclosures regarding the level of pri cing observability associated with instruments carried at fair value are provided in Note /fontfont style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"4/fontfont style="font-family:inherit;font-size:10pt;"./font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Extractive Activities #8212; Oil and Gas Reserves (SEC Release #33-8995), ASC 932-10-S99 /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"The FASB issued an accounting standards update whic h aligns the oil and gas reserve estimation and disclosure requirements with the SEC released Final Rule, "Modernization of Oil and Gas Reporting" which amended the existing Regulation S-K and Regulation S-X reporting requirements to align with current industry practices and technology advances. Key revisions include the ability to include non-traditional resources in reserves, the use of new technology for determining reserves, permitting disclosure of probable and possible reserves, and changes to the oil and gas prices used to determine reserves from the period-end price to a 12-month average price. The average is calculated using the first-day-of-the-month price for each of the 12 months before the end of the reporting period. The amendment was effective for reporting periods ending on or after December 31, 2009. The implementation of this SEC requirement resulted in additional depletion expense of $1.3 million in the fourth quarter of 2009./font/divdiv style="line-height:120%;tex t-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Consolidation of Variable Interest Entities, ASC 810-10-15/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In June 2009, the FASB issued a revision regarding consolidations. The amendment requires a company to consider whether an entity that is insufficiently capitalized or is not controlled through voting should be consolidated. It requires additional disclosures about the involvement with variable interest entities and any significant changes in risk exposure due to that involvement. This standard is effective for annual periods that begin after November 15, 2009 with ongoing re-evaluation. The adoption of this standard in January 2010 did not have any impact on our consolidated financial position, results of operations, and cash flows. /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Consolidation of Non-Controlling Interest, ASC 810/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"The ASC for Consolidation of Non-Controlling Interest establishes accounting and reporting standards for ownership interests in subsidiaries held by parties other than the parent, the amount of consolidated net income attributable to the parent and to the non-controlling interest, changes in a parent's ownership interest, and the valuation of retained non-controlling equity investments when a subsidiary is deconsolidated. The ASC establishes disclosure requirements that clearly identify and distinguish between the interests of the parent and the interests of the non-controlling owners. These standards and disclosure requirements were effective January 1, 2009./font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"Net income attributable to non-controlling interest in the accompanying Consolidated Statements of Income represents a non-affiliated equity investors' interest in Wygen Funding LP, a VIE . In June 2008, we purchased the non-controlling share retiring $128.3 million of Wygen I project debt. Presentation of a non-controlling interest that we held until June 2008 was retrospectively applied as required, and had an immaterial overall effect on our consolidated financial position, results of operations and cash flows./font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Derivative and Hedging, ASC 815/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"Accounting standards for Derivatives and Hedging require enhanced disclosures about derivatives and hedging activities and their effect on an entity's financial position, financial performance and cash flows. Accounting standards for derivatives and hedging encourages, but does not require, disclosures for earlier periods presented for comparative purposes at initial adoption. Required disclosures for periods subsequent to January 1, 2009 are provided in Note /fontfont style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"3/fontfont style="font-family:inherit;font-size:10pt;" and Note /fontfont style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"4/fontfont style="font-family:inherit;font-size:10pt;". /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans, ASC 715/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"The ASC for Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans requires the recognition of the overfunded or underfunded status of defined benefit postretirement plans as an asset or liability in the statement of financial position, recognition of changes in the funded status in comprehensive income, measurement of the funded status of a plan as of the date of the year-end statement of financial position and provides for related disclosures. Effective for fiscal years ending after December 15, 2008, this accounting standard require d the measurement of the funded status of the plan to coincide with the date of the year-end statement of financial position. Therefore, the measurement date for the funded status of our pension and other postretirement benefit plans was changed to December 31 in 2009 from September 30. ASC 715 also provides guidance on an employer's disclosure about plan assets for a defined benefit pension or other postretirement plans. These disclosures are effective for fiscal years ending after December 15, 2009. The additional disclosures are provided in Note /fontfont style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"18/fontfont style="font-family:inherit;font-size:10pt;"./font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;font - -weight:bold;"Recently Issued Accounting Pronouncements and Legislation/font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Patient Protection and Affordable Care Act /font/divdiv style="line-height:120%;text-align:left;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;text-align:left;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In March 2010, the President of the United States signed into law comprehensive healthcare reform legislation under the PPACA as amended by the Healthcare and Education Reconciliation Act. The potential impact on the Company, if any, cannot be determined until regulations are promulgated und er the PPACA.#160; Included among the provisions of the PPACA is a change in the tax treatment of the Medicare Part D subsidy (the "subsidy") which affects our Non-Pension Postretirement Benefit Plan. Internal Revenue Code Section 139A has been amended to eliminate the deduction of the subsidy in reducing income for years beginning after December 31, 2012. The impact of this change in the tax treatment of the subsidy had an immaterial effect on our financial position, results of operations and cash flows. The Company will continue to assess the accounting implications of the PPACA as related regulations and interpretations become available.#160; /font/divdiv style="line-height:120%;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;font-size:10pt;"font style="font-family:inherit;font-size:10pt;text-decoration:underline;"Dodd-Frank Wall Street Reform and Consumer Protection Act /font t;/divdiv style="line-height:120%;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/divdiv style="line-height:120%;font-size:10pt;"font style="font-family:inherit;font-size:10pt;"In July 2010, the President of the United States signed into law comprehensive financial reform legislation under Dodd-Frank. Title VII of Dodd-Frank effectively regulates many derivative transactions in the United States that were previously unregulated, including swap transactions in the over-the-counter market. Among other things, Dodd-Frank (i) mandates the clearing of some swaps through regulated central clearing organizations and the trading of clearing swaps through regulated exchanges or swap execution facilities, in each case subject to certain key exemptions, and (ii) authorizes regulators to establish collateral and margin requirements for certain swap transactions that are not cleared. Dodd-Frank provides for a potential exception from these cleari ng and cash collateral requirements for commercial end-users, and it includes a number of defined terms that will be used in determining how this exception applies to particular derivative transactions and the parties to those transactions. Significant rule-making by numerous governmental agencies, particularly the CFTC with respect to non-security commodities, will be required over the next several months to implement the restrictions, limitations, and requirements contemplated by Dodd-Frank, and we will continue to evaluate the impact as these rules become available. /font/divdiv style="line-height:120%;"font style="font-family:inherit;font-size:10pt;"nbsp;/font/div/div