Chugach Electric Association 10-Q 9 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2017shares
Document And Entity Information [Abstract]
Entity Registrant Name	CHUGACH ELECTRIC ASSOCIATION INC
Entity Filer Category	Non-accelerated Filer
Entity Central Index Key	878,004
Amendment Flag	false
Document Type	10-Q
Document Fiscal Period Focus	Q3
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Utility plant:
Electric plant in service	$ 1,206,712,928	$ 1,192,513,869
Construction work in progress	15,817,120	18,455,940
Total utility plant	1,222,530,048	1,210,969,809
Less accumulated depreciation	(513,861,377)	(496,098,131)
Net utility plant	708,668,671	714,871,678
Other property and investments, at cost:
Nonutility property	76,889	76,889
Investments in associated organizations	8,980,409	9,349,311
Special funds	1,137,189	907,836
Restricted cash equivalents	975,732	810,559
Investments - other	1,419,574	3,061,434
Total other property and investments	12,589,793	14,206,029
Current assets:
Cash and cash equivalents	3,966,322	4,672,935
Special deposits	54,300	75,942
Restricted cash equivalents	737,517	899,723
Investments - other	1,891,407	0
Marketable securities	8,384,626	7,375,381
Fuel cost under-recovery	1,443,967	0
Accounts receivable, net	29,662,805	33,000,919
Materials and supplies	14,063,331	27,889,167
Fuel stock	10,773,773	6,321,676
Prepayments	4,921,490	1,407,026
Other current assets	316,335	294,697
Total current assets	76,215,873	81,937,466
Other non-current assets:
Deferred charges, net	33,819,717	25,140,957
Total other non-current assets	33,819,717	25,140,957
Total assets	831,294,054	836,156,130
Equities and margins:
Memberships	1,712,704	1,691,014
Patronage capital	168,190,154	169,996,436
Other	14,016,284	13,828,075
Total equities and margins	183,919,142	185,515,525
Long-term obligations, excluding current installments:
Bonds payable	421,833,331	405,249,998
Notes payable	37,962,000	40,356,000
Less unamortized debt issuance costs	(2,734,709)	(2,715,745)
Total long-term obligations	457,060,622	442,890,253
Current liabilities:
Current installments of long-term obligations	26,608,667	24,836,667
Commercial paper	51,000,000	68,200,000
Accounts payable	7,712,302	9,618,630
Consumer deposits	5,219,743	5,207,585
Fuel cost over-recovery	0	3,824,722
Accrued interest	1,095,652	5,873,368
Salaries, wages and benefits	7,310,097	7,315,898
Fuel	9,501,633	6,284,338
Other current liabilities	8,146,356	3,234,586
Total current liabilities	116,594,450	134,395,794
Other non-current liabilities:
Deferred compensation	1,137,189	907,836
Other liabilities, non-current	863,220	655,277
Deferred liabilities	1,574,566	1,179,414
Patronage capital payable	10,798,077	12,008,499
Cost of removal obligation / ARO	59,346,788	58,603,532
Total other non-current liabilities	73,719,840	73,354,558
Total liabilities, equities and margins	$ 831,294,054	$ 836,156,130

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Consolidated Statements Of Operations [Abstract]
Operating revenues	$ 49,405,607	$ 45,132,973	$ 161,753,739	$ 140,005,625
Operating expenses:
Fuel	17,291,134	11,825,993	55,487,263	37,661,493
Production	4,711,160	4,218,378	12,951,877	12,111,405
Purchased power	3,089,568	3,067,950	11,739,475	11,258,778
Transmission	1,548,215	1,653,494	4,598,273	4,369,240
Distribution	4,080,959	3,769,984	10,368,772	10,530,563
Consumer accounts	1,483,127	1,509,664	4,580,216	4,704,764
Administrative, general and other	4,666,137	5,010,460	17,776,742	17,068,780
Depreciation and amortization	7,980,294	9,252,379	26,936,964	26,435,059
Total operating expenses	44,850,594	40,308,302	144,439,582	124,140,082
Interest expense:
Long-term debt and other	5,616,675	5,507,173	16,733,184	16,343,393
Charged to construction	(46,714)	(79,734)	(107,712)	(283,338)
Interest expense, net	5,569,961	5,427,439	16,625,472	16,060,055
Net operating margins	(1,014,948)	(602,768)	688,685	(194,512)
Nonoperating margins:
Interest income	164,207	89,118	471,038	253,455
Allowance for funds used during construction	19,555	32,978	45,219	117,189
Capital credits, patronage dividends and other	23,751	3,236	105,049	5,636
Total nonoperating margins	207,513	125,332	621,306	376,280
Assignable margins	$ (807,435)	$ (477,436)	$ 1,309,991	$ 181,768

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Assignable margins	$ 1,309,991	$ 181,768
Adjustments to reconcile assignable margins to net cash provided by operating activities:
Depreciation and amortization	26,936,964	26,435,059
Amortization and depreciation cleared to operating expenses	3,548,294	3,799,494
Allowance for funds used during construction	(45,219)	(117,189)
Write off of inventory, deferred charges and projects	393,341	774,190
Other	(52,782)	42,267
(Increase) decrease in assets:
Accounts receivable, net	1,955,518	1,242,132
Fuel cost under-recovery	(1,443,967)	0
Materials and supplies	2,183,548	792,607
Fuel stock	(4,452,097)	(1,436,315)
Prepayments	(3,514,464)	(1,588,834)
Other assets	4	(56,821)
Deferred charges	(432,465)	(3,186,363)
Increase (decrease) in liabilities:
Accounts payable	(1,282,462)	(828,693)
Consumer deposits	12,158	115,384
Fuel cost over-recovery	(3,824,722)	76,906
Accrued interest	(4,777,716)	(4,822,053)
Salaries, wages and benefits	(5,801)	(8,242)
Fuel	3,217,295	393,451
Other current liabilities	131,182	(586,163)
Deferred liabilities	0	6,131
Net cash provided by operating activities	19,856,600	21,228,716
Cash flows from investing activities:
Return of capital from investment in associated organizations	370,010	319,233
Investment in restricted cash equivalents	(2,967)	(199)
Investment in marketable securitiesand investments-other	(1,158,521)	(8,895,871)
Investment in Beluga River Unit	0	(44,421,161)
Proceeds from capital grants	115,452	387,692
Extension and replacement of plant	(21,844,914)	(26,494,465)
Net cash used in investing activities	(22,520,940)	(79,104,771)
Cash flows from financing activities:
Payments for debt issue costs	(208,498)	(274,373)
Net increase (decrease) in short-term obligations	(17,200,000)	45,200,000
Proceeds from long-term obligations	40,000,000	45,600,000
Repayments of long-term obligations	(24,038,667)	(47,269,832)
Memberships and donations received	209,899	102,806
Retirement of patronage capital and estate payments	(484,345)	(209,043)
Net receipts on consumer advances for construction	3,679,338	2,817,862
Net cash provided by financing activities	1,957,727	45,967,420
Net change in cash and cash equivalents	(706,613)	(11,908,635)
Cash and cash equivalents at beginning of period	4,672,935	15,626,919
Cash and cash equivalents at end of period	3,966,322	3,718,284
Supplemental disclosure of non-cash investing and financing activities:
Cost of removal obligation	743,256	5,776,366
Extension and replacement of plant included in accounts payable	1,291,167	2,195,012
Supplemental disclosure of cash flow information - interest expense paid, net of amounts capitalized	$ 20,518,560	$ 19,980,489

Presentation Of Financial Infor

Presentation Of Financial Information	9 Months Ended
	Sep. 30, 2017
Presentation Of Financial Information [Abstract]
Presentation Of Financial Information	1. PRESENTATION OF FINANCIAL INFORMATION  The accompanying unaudited interim financial statements include the accounts of Chugach Electric Association, Inc. ( Chugach ) and have been prepared in accordance with generally accepted accounting principles for interim financial information. Accordingly, they do not include all of the information and footnotes required by United States of America generally accepted accounting principles (U.S. GAAP) for complete financial statements. They should be read in conjunction with Chugach’s audited financial statements for the year ended December 31, 2016, filed as part of Chugach’s annual report on Form 10-K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for interim periods are not necessarily indicative of the results that may be expected for an entire year or any other period. 

Description Of Business

Description Of Business	9 Months Ended
	Sep. 30, 2017
Description Of Business [Abstract]
Description Of Business	2. DESCRIPTION OF BUSINESS  Chugach is one of the largest electric utilities in Alaska. Chugach is engaged in the generation, transmission and distribution of electricity in the Anchorage and upper Kenai Peninsula areas. Chugach is on an interconnected regional electrical system in an area referred to as the Alaska Railbelt, a 400 -mile-long area stretching from the coastline of the southern Kenai Peninsula to the interior of the state, including Alaska's largest cities, Anchorage and Fairbanks.  Chugach’s retail and wholesale members are the consumers of the electricity sold. Chugach supplies much of the power requirements of the City of Seward (Seward), as a wholesale customer. Periodically, Chugach sells available generation, in excess of its own needs, to Matanuska Electric Association, Inc. ( MEA ) , Homer Electric Association, Inc. (HEA), Golden Valley Electric Association, Inc. ( GVEA ) and Anchorage Municipal Light & Power (ML&P).  Chugach was organized as an Alaska electric cooperative in 1948 and operates on a not ‑for ‑profit basis and, accordingly, seeks only to generate revenues sufficient to pay operating and maintenance costs, the cost of purchased power, capital expenditures, depreciation, and principal and interest on all indebtedness and to provide for reserves. Chugach is subject to the regulatory authority of the Regulatory Commission of Alaska (RCA).  Chugach has three Collective Bargaining Agreements (CBA’s) with the International Brotherhood of Electrical Workers (IBEW), representing approximately 70% of its workforce. Chugach also has a CBA with the Hotel Employees and Restaurant Employees (HERE). All three IBEW CBA’s have been renewed th rough June 30, 2021 . The three CBA’s provide for wage increases in all years and include health and welfare premium cost sharing provisions. The HERE CBA was renewed through June 30, 2021, and provides for wage, pension contribution, and health and welfare contribution increases in all years .

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Significant Accounting Policies [Abstract]
Significant Accounting Policies	3. SIGNIFICANT ACCOUNTING POLICIES  a. Management Estimates  In preparing the financial statements in conformity with U.S. GAAP, the management of Chugach is required to make estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the balance sheet and revenues and expenses for the reporting period. Estimates include allowance for doubtful accounts, workers’ compensation liability, deferred charges and liabilities , unbilled revenue, estimated useful life of utility plant, cost of removal and asset retirement obligation (ARO), and remaining proved Beluga River Unit ( BRU ) reserves. Actual results could differ from those estimates.  b . Regulation  The accounting records of Chugach conform to the Uniform System of Accounts as prescribed by the Federal Energy Regulatory Commission (FERC). Chugach meets the criteria, and accordingly, follows the accounting and reporting requirements of Financial Accounting Standards Board (FASB) ASC 980, “Topic 980 - Regulated Operations.” FASB ASC 980 provides for the recognition of regulatory assets and liabilities as allowed by regulators for costs or credits that are reflected in current rates or are considered probable of being included in future rates. Chugach’s regulated rates are established to recover all of the specific costs of providing electric service. In each rate filing, rates are set at levels to recover all of the specific allowable costs and those rates are then collected from retail and wholesale customers. The regulatory assets or liabilities are then reduced as the cost or credit is reflected in earnings and our rates.  c . Income Taxes  Chugach is exempt from federal income taxes under the provisions of Section 501(c)(12) of the Internal Revenue Code and for the nine month periods ended September 30 , 2017 , and 2016 was in compliance with that provision.  Chugach applies a more-likely-than-not recognition threshold for all tax uncertainties. FASB ASC 740, “Topic 740 – Income Taxes,” only allows the recognition of those tax benefits that have a greater than 50 percent likelihood of being sustained upon examination by the taxing authorities. Chugach’s management reviewed Chugach’s tax positions and determined there were no outstanding or retroactive tax positions that were not highly certain of being sustained upon examination by the taxing authorities.  d. Restricted Cash Equivalents  R es tricted cash equivalents, including both current and long-term amounts, consist of funds on deposit for futur e workers’ compensation claims. Total restricted cash equivalents amounted to $1. 7 million at September 30 , 2017 , and December 31, 2016 .  e . Marketable Securities  Chugach’s marketable securities consist of bond mutual funds classified as trading securities, reported at fair value with gains and losses in earnings. Net gains on marketable securities are included in nonoperating margins – capital credits, patronage dividends and other, and are summarized as follows:     Nine months ended September 30, 2017  Net gains and losses recognized during the period on trading securities $ 103,443  Less: Net gains and losses recognized during the period on trading securities sold during the period 0  Unrealized gains and losses recognized during the reporting period on trading securities still held at the reporting date $ 103,443  f. Investments – Other  Investments – other , including both current and long-term amounts, cons ists of certificates of deposit and corporate bond investments. Total investments – other were $3.3 million and $3.1 million as of September 30, 2017, and December 31, 2016, respectively.  g. Accounts Receivable  Included in accounts receivable are amounts invoiced to ML&P for their proportionate share of current Southcentral Power Project (SPP) costs, which amounted to $ 1.3 million and $ 1.4 million at September 30 , 2017, and December 31, 2016, respectively. At September 30 , 2017, and December 31, 2016, accounts receivable also included $0. 5 million and $0.7 million, respectively, from BRU operations primarily associated with gas sales to ENSTAR Natural Gas Company (ENSTAR).  h . Fuel Stock  Fuel Stock is the weighted average cost of fuel injected into the Cook Inlet Natural Gas Storage Alaska (CINGSA). Chugach’s fuel balance in storage amounted to $ 10.8 million and $ 6.3 million at September 30 , 2017, and December 31, 2016, respectively . 

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2017
Regulatory Matters [Abstract]
Regulatory Matters	4. REGULATORY MATTERS  Simplified Rate Filing  Chugach is a participant in the Simplified Rate Filing (SRF) process for adjustments to base demand and energy rates for Chugach retail customers and wholesale customer, Seward Electric System. SRF is an expedited base rate adjustment process available to electric cooperatives in the State of Alaska, with filings made either on a quarterly or semi-annual basis. Chugach is a participant on a quarterly filing schedule basis. Chugach submitted its December 2016 test year SRF with the RCA on March 1, 2017, as an informational filing with no changes to the demand and energy rates of Chugach retail customers or Seward. On May 30, 2017, Chugach filed its SRF based on the test year ending March 2017, requesting approval to reduce the demand and energy rates charged to Chugach retail customers and Seward Electric System by 3.0 % and 4.9 %, respectively. The RCA approved the filing for rates effective July 1, 2017. On August 29, 2017, Chugach filed its SRF based on the June 2017 test year requesting approval to increase system base demand and energy rates by 1.9 %. The RCA approved the filing for rates effective November 1, 2017.  Beluga River Unit Gas Transfer Price  Docket U-16-062 / U-16-074 was established to address the creation of a regulatory asset for the recovery of costs associated with Chugach’s acquisition of a portion of ConocoPhillips Alaska, Inc.’s interest in the BRU and to determine the methodology to establish permanent rates for the gas transfer price (GTP) associated with Chugach’s ownership interest in the BRU. On September 7, 2017, the RCA issued U-16-062(7) / U-16-074(7) accepting a stipulation between Chugach and the Office of the Attorney General Regulatory Affairs and Public Advocacy Section and vacating the procedural hearing. On October 7, 2017, Chugach submitted the BRU GTP calculations to the RCA as part of a compliance filing to the settlement. On October 26, 2017, the RCA issued a final order accepting Chugach’s compliance filing and closing the docket .  Depreciation Study Update  In compliance with a previous order from the RCA (U-12-009(8)), Chugach submitted a 2015 Depreciation Study Update to the RCA, requesting approval of the depreciation rates resulting from the study for use in Chugach’s financial record keeping and for establishing electric rates. The filing was submitted to the RCA on September 30, 2016. Chugach proposed changes to depreciation rates that would result in a $5.9 million reduction in annual depreciation expense. On a demand and energy rate basis, the impact is a 4.7% reduction to retail customers and a 4.6% reduction to Seward. The reductions on a total customer bill basis, which includes f uel and purchased power costs, we re 3.2% and 1.9% , respectively. Chugach requested that the updated depreciation rates be implemented on July 1, 2017, for both accounting and ratemaking purposes.  On March 23, 2017, the RCA issued Order U-16-081(2) approving Chugach’s proposed changes to its depreciation rates. The depreciation rates were approved as filed. The RCA required Chugach to file a new depreciation study by July 1, 2022, based on plant activity as of December 31, 2021. The RCA closed the docket.  Furie Agreement  On March 16, 2017, Chugach submitted a request to the RCA for approval of the agreement entitled, “Firm and Interruptible Gas Sale and Purchase Agreement between Furie Operating Alaska, LLC and Chugach Electric Association, Inc.” (Furie Agreement) dated March 3, 2017. As part of the filing, Chugach also requested RCA approval to recover both firm and interruptible purchases under the agreement and all attendant transportation and storage costs through its quarterly fuel and purchased power cost adjustment process.  The Furie Agreement provides Chugach with both firm and non-firm gas supplies over a 16 -year period, with firm purchases beginning on April 1, 2023 , and ending March 31, 2033 , and interruptible gas purchases available to Chugach immediately and ending on March 31, 2033. With respect to firm purchases beginning on April 1, 2023, and ending on March 31, 2033, the Furie Agreement provides an annual gas c ommitment by Furie to sell and Chugach to purchase approximately 1.8 Bcf of gas each year, which represents approximately 20% to 25% of Chugach’s projected gas requirements during this period. The Furie Agreement also provides Chugach with additional purchase options, on a firm and interruptible basis. The initial price for firm gas is $7.16 per Mcf beginning April 1, 2023 and escalates annually rising to $7.98 per Mcf on April 1, 203 2, the last year of the Furie Agreement .  On May 1, 2017, the RCA approved the Furie Agreement. The RCA also approved recovery of co sts associated with the Furie A greement through its fuel and purchased power cost adjustment process.  MEA Gas Dispatch Agreement  On June 8, 2016, the RCA approved the “Gas Dispatch Agreement” in which Chugach provides gas scheduling and dispatch services to MEA. The term of this agreement was April 1, 2016, through March 31, 2017, however, it was extended through March 31, 2018, in a letter agreement dated July 29, 2016 and extended through March 31, 2019, in an agreement dated July 25, 2017.  Beluga Parts Filing  On November 18, 2016, Chugach submitted a petition to the RCA for approval to create a regulatory asset that would allow Chugach to amortize and recover in rates the value of certain plant needed to support power production equipment located at Beluga Power Plant. Specifically, Chugach requested RCA approval to recover approximately $11.4 million in equipment that supports Beluga generation units. Chugach requested that it be permitted to amortize the value of this plant over a period of 30 months for plant associated wi th Units 1 and 2 (approximately $0.3 million), and 108 months for all other parts (approximately $ 11.1 million). The amortization periods are consistent with the proposed depreciation rates for the Beluga units contained in Chugach's depreciation study that was submitted to the RCA on September 30, 2016. On May 17, 2017, the RCA issued Order U-16-092(2) approving Chugach's request.  Cook Inlet Natural Gas Alaska: Found Gas  On August 17, 2017, the Superior Court issued its order affirming the decisions by the RCA that it has authority in this case, that the RCA’s decision was not arbitrary, and that the RCA’s basis for assignment was reasonable. The RCA’s assignment allocation remains unchanged . There is no impact on Chugach’s margin levels as a result of a sale of found gas and any funds Chugach receives will be returned to members as a reduction to fuel expense. It is not known if or when CINGSA will sell any of the found gas. 

Debt

Debt	9 Months Ended
	Sep. 30, 2017
Debt [Abstract]
Debt	5. DEBT  Lines of Credit  Chugach maintains a $50.0 million line of credit with National Rural Utilities Cooperative Finance Corporation (NRUCFC). Chugach did not utilize this line of credit in the nine months ended September 30 , 2017. In addition, Chugach did not utilize this line of credit during 2016 and had no outstanding balance at December 31, 2016. The borrowing rate is calculated using the total rate per annum and may be fixed by NRUCFC. The borrowing rate wa s 2.75% a t September 30, 2017, and 2.50% at December 31, 2016. The NRUCFC Revolving Line Of Credit Agreement requires that Chugach, for each 12 -month period, for a period of at least five consecutive days, pay down the entire outstanding principal balance. The NRUCFC line of credit was renewed effective September 29, 2017 and expires September 29, 2022 . This line of credit is immediately available for unconditional borrowing.  Commercial Paper  On June 13, 2016 , Chugach entered into a $150.0 million senior unsecured credit facility (Credit Agreement), which is used to back Chugach’s commercial paper program. The pricing includes an all-in drawn spread of one month London Interbank Offered Rate (LIBOR) plus 90.0 basis points, along with a 10.0 basis points facility fee (based on an A/A2/A unsecured debt rating) . The new Credit Agreement will expire on June 13, 2021 . The participating banks include NRUCFC, KeyBank National Association, Bank of America, N.A., and CoBank, ACB. The commercial paper can be repriced between one day and 270 days.  Chugach expects to continue issuing commercial paper in 2017, as needed. Chugach had $51.0 million and $68.2 million of commercial paper outstanding at September 30 , 2017, and December 31, 2016, respectively.  The following table provides information regarding average commercial paper balances outstanding for the quarters ended September 30 , 2017, and 2016 (dollars in millions), as well as corresponding weighted average interest rates:    2017 2016  Average Balance Weighted Average Interest Rate Average Balance Weighted Average Interest Rate  $ 42.8 1.40 % $ 53.8 0.65 %  Term Loan s  Chugach has a term loan facility with CoBank. Loans made under this facility are evidenced by the 2016 CoBank Note, which is governed by the Amended and Restated Master Loan Agreement dated June 30, 2016, and secured by the Second Amended and Restated Indenture of Trust (Indenture). The borrowing rate is fixed at 2.58 % on a fifteen year term, maturing April 20, 2031 . Chugach had $ 41.2 million and $43.8 million outstanding on this facility at September 30, 2017, and December 31, 2016 .  Financing  On March 17, 2017, Chugach issued $40,000,000 of First Mortgage Bonds, 2017 Series A, due March 15, 2037 . The bonds were issued for general corporate purposes. The 2017 Series A Bonds will mature on March 15, 2037, and bear interest at 3.43% . Interest will be paid each March 15 and September 15, commencing on September 15, 2017. The 2017 Series A Bonds require principal payments in equal installments on an annual basis beginning March 15, 2018, resulting in an average life of approximately 10.0 years. The bonds are secured, ranking equally with all other long-term obligations, by a first lien on substantially all of Chugach’s assets, pursuant to the Sixth Supplemental Indenture to the Second Amended and Restated Indenture of Trust, which initially became effective on January 20, 2011, as previously amended and supplemented.  Debt Issuance Costs  The following table outlines debt issuance costs associated with long-term obligations, excluding current installments, at September 30, 2017.    Long-term Obligations Unamortized Debt Issuance Costs  2011 Series A Bonds $ 200,333,331 $ 1,250,685  2012 Series A Bonds 183,500,000 1,040,988  2017 Series A Bonds 38,000,000 203,643  2016 CoBank Note 37,962,000 239,393  $ 459,795,331 $ 2,734,709  The following table outlines debt issuance costs associated with long-term obligations, excluding current installments, at December 31, 2016.    Long-term Obligations Unamortized Debt Issuance Costs  2011 Series A Bonds $ 210,999,998 $ 1,347,350  2012 Series A Bonds 194,250,000 1,106,275  2016 CoBank Note 40,356,000 262,120  $ 445,605,998 $ 2,715,745 

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	6. RECENT ACCOUNTING PRONOUNCEMENTS  Issued, not yet adopted:  ASC Update 2014-09 “ Revenue from Contracts with Customers (Topic 606) ” and Related Updates In May of 2014, the FASB issued Accounting Standards Codification (ASC) Update 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASC Update 2014-09 provides guidance for the recognition, measurement and disclosure of revenue related to the transfer of promised goods or services to customers. Chugach will begin application of the standard on January 1, 2018. The standard permits the use of either the retrospective or cumulative effect transition method. We currently expect to use the cumulative effect method. We have evaluated our energy sales contracts, including retail, wholesale, and economy energy, and do not believe there will be a material impact to our recognition of revenue from energy sales. However, we do anticipate additional disclosures will be required as a result of adoption. Energy sales are billed monthly per regulator approved tariffs based on the energy consumed by the customer. Total revenue derived from energy sales during 2017 was approximately 99% of our total operating revenue. We have identified the contract assets and contract liabilities associated with our customers and are finalizing the required disclosures.  ASC Update 2016-01 “ Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ” In January of 2016, the FASB issued ASC Update 2016-01, “Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.” ASC Update 2016-01 amends guidance related to certain aspects of the recognition, measurement, presentation and disclosure of financial instruments. This update is effective for fiscal years beginning after December 15, 201 7 , and interim periods within those years , with early adoption not permitted with certain exceptions. Chugach will begin application of ASC 2016-01 on January 1, 2018 . Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows. ASC Update 2016-02 “ Leases (Topic 842): Section A – Leases: Amendments to the FASB Accounting Standards Codification; Section B – Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification; Section C – Background Information and Basis for Conclusions ” and Related Updates In February of 2016, the FASB issued ASC Update 2016-02, “Leases (Topic 842): Section A – Leases: Amendments to the FASB Accounting Standards Codification; Section B – Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification; Section C – Background Information and Basis for Conclusions.” ASC Update 2016-02 amends guidance related to the recognition, measurement, presentation and disclosure of leases for lessors and lessees. This update is effective for fiscal years beginning after December 15, 2018, including the interim periods within those years, with early adoption permitted. Chugach will begin application of ASC 201 6-02 on January 1, 2019. We expect this update to increase the recorded amounts of assets and liabilities and we are evaluating the significance of the increase as we monitor FASB updates and interpretations related to the new standard. We are also evaluating the impact of this update to our results of operations, financial position, and cash flows.  ASC Update 2016-13 “ Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ”  In June 2016, the FASB issued ASC Update 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASC Update 2016-13 revised the criteria for the measurement, recognition, and reporting of credit losses on financial instruments to be recognized when expected. This update is effective for fiscal years beginning after December 15, 2019, including the interim periods within those years, with early adoption permitted for fiscal years beginning after December 15, 2018, including interim periods within those years. Chugach will begin application of ASC 2016-13 on January 1, 2020. Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows.  ASC Update 2016-15 “ Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force )”  In August 2016, the FASB issued ASC Update 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force). ” ASC Update 2016-15 clarifies how certain cash payments and cash proceeds should be classified on the statement of cash flows to limit the diversity in practice. This update is effective for fiscal years beginning after December 15, 2017, including interim periods within those years, with early adoption permitted. Chugach will begin application of ASC 2016-15 on January 1, 2018. Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows.  ASC Update 2016-1 8 “ Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) ”  In November 2016, the FASB issued ASC Update 2016-1 8 , “ Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) . ” ASC Update 2016-1 8 clarifies how to classify and present changes in restricted cash or cash equivalents that occur when there are transfers between cash, cash equivalents, and restricted cash or restricted cash equivalents and when there are direct cash receipts into or payments made from restricted cash or restricted cash equivalents on the statement of cash flows to limit the diversity in practice. This update is effective for fiscal years beginning after December 15, 2017, including interim periods within those years, with early adoption permitted. Chugach will begin application of ASC 2016-1 8 on January 1, 2018. Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows.  ASC Update 201 7 - 01 “ Business Combinations (Topic 805): Clarifying the Definition of a Business ”  In January 201 7 , the FASB issued ASC Update 201 7 - 0 1, “ Business Combinations (Topic 805): Clarifying the Definition of a Business . ” ASC Update 201 7 - 01 clarifies the definition of a business by providing a screen to determine when a set of assets and activities acquired or disposed of constitute a business, as well as a framework for evaluating whether all elements of a business are present in the set . This update is effective for fiscal years beginning after December 15, 2017, including interim periods within those years, with early adoption permitted only when the transaction has not been reported in financial statements . Chugach will begin application of ASC 20 17 - 0 1 on January 1, 2018. Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows.  ASC Update 201 7 - 07 “ Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ”  In March 201 7 , the FASB issued ASC Update 201 7 - 07 , “ Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . ” ASC Update 201 7 - 07 amends current guidance on the presentation and disclosure of other compensation costs in the income statement . This update is effective for fiscal years beginning after December 15, 2017, including interim periods within those years, with early adoption permitted only for financial statements that have not been issued . Chugach will begin application of ASC 20 17 - 07 on January 1, 2018. Adoption is not expected to have a material effect on its results of operations, financial position, and cash flows. 

Fair Value Of Assets And Liabil

Fair Value Of Assets And Liabilities	9 Months Ended
	Sep. 30, 2017
Fair Value Of Assets And Liabilities [Abstract]
Fair Value Of Assets And Liabilities	7. FAIR VALUES OF ASSETS AND LIABILITIES  Fair Value Hierarchy  In accordance with FASB ASC 820, Chugach groups its financial assets and liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are:  Level 1 – Valuation is based upon quoted prices for identical instruments traded in active exchange markets, such as the New York Stock Exchange. Level 1 also includes United States Treasury and federal agency securities, which are traded by dealers or brokers in active markets. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.  Level 2 – Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.  Level 3 – Valuation is generated from model-based techniques that use significant assumptions not observable in the market. These unobservable assumptions reflect Chugach’s estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques.  The table below presents the balance of Chugach’s marketable securities measured at fair value on a recurring basis at September 30, 2017, and December 31, 2016. Chugach’s bond mutual funds and corporate bonds are measured using quoted prices in active markets. Market prices for Chugach’s certificates of deposit are measured using pricing models based upon market-observable interest rates. Chugach had no other assets or liabilities measured at fair value on a recurring basis at September 30 , 2017 , or a t December 31, 201 6 .      September 30, 2017 Total Level 1 Level 2 Level 3  Bond mutual funds $ 8,384,626 $ 8,384,626 $ 0 $ 0  Corporate bonds $ 249,068 $ 249,068 $ 0 $ 0  Certificates of deposit $ 3,061,913 $ 0 $ 3,061,913 $ 0   December 31, 2016 Total Level 1 Level 2 Level 3  Bond mutual funds $ 7,375,381 $ 7,375,381 $ 0 $ 0  Corporate bonds $ 0 $ 0 $ 0 $ 0  Certificates of deposit $ 3,061,434 $ 0 $ 3,061,434 $ 0  Fair Value of Financial Instruments  Fair value estimates are dependent upon subjective assumptions and involve significant uncertainties resulting in variability in estimates with changes in assumptions. The fair value of cash and cash equivalents, accounts receivable and payable, and other short-term monetary assets and liabilities approximate carrying value due to their short-term nature.  The estimated fair value (in thousands) of long-term obligations included in the financial statements at September 30 , 2017, are as follows:         Carrying Value Fair Value Level 2  Long-term obligations (including current installments) $ 486,404 $ 505,140 

Environmental Matters

Environmental Matters	9 Months Ended
	Sep. 30, 2017
Environmental Matters [Abstract]
Environmental Matters	8. ENVIRONMENTAL MATTERS  The Clean Air Act and Environmental Protection Agency (EPA) regulations under the Clean Air Act establish ambient air quality standards and limit the emission of many air pollutants. New Clean Air Act regulations impacting electric utilities may result from future events or new regulatory programs. On August 3, 2015, the EPA released the final 111(d) regulation language aimed at reducing emissions of carbon dioxide (CO 2 ) from existing power plants that provide electricity for utility customers. In the final rule, the EPA took the approach of making individual states responsible for the development and implementation of plans to reduce the rate of CO 2 emissions from the power sector. The EPA initially applied the final rule to 47 of the contiguous states. At this time, Alaska, Hawaii, Vermont, Washington District of Columbia (D.C.) and two U.S. territories are not bound by the regulation. Alaska may be required to comply at some future date. On February 9, 2016 the U.S. Supreme Court issued a stay on the proposed EPA 111(d) regulations until the D.C. Circuit decides the case, or until the disposition of a petition to the Supreme Court on the issue. On September 27, 2016, the U.S. Court of Appeals for the D.C. Circuit heard oral arguments challenging the legality of the Clean Power Plan. While awaiting the court decision, an Executive Order promoting energy independence and economic growth was issued March 28, 2017, by the President instructing the EPA to review the Clean Power Plan. The EPA is directed to review the Clean Power Plan rule and either revise or withdraw the proposed rule. On October 10, 2017, the EPA initiated a Proposed Repeal of the Clean Power Plan. The EPA 1 11(d) regulation, in its current form, is not expected to have a material effect on Chugach’s financial condition, results of operations, or cash flows. While Chugach cannot predict the implementation of any additional new law or regulation, or the limitations thereof, it is possible that new laws or regulations could increase capital and operating costs. Chugach has obtained or applied for all Clean Air Act permits currently required for the operation of generating facilities.  Chugach is subject to numerous other environmental statutes including the Clean Water Act, the Resource Conservation and Recovery Act, the Toxic Substances Control Act, the Endangered Species Act, and the Comprehensive Environmental Response, Compensation and Liability Act and to the regulations implementing these statutes. Chugach does not believe that compliance with these statutes and regulations to date has had a material impact on its financial condition, results of operation or cash flows. However, the implementation of any additional new law or regulation, or the limitations thereof, or changes in or new interpretations of laws or regulations could result in significant additional capital or operating expenses. Chugach monitors proposed new regulations and existing regulation changes through industry associations and professional organizations. 

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies [Abstract]
Commitments And Contingencies	9 . COMMITMENTS AND CONTINGENCIES  Contingencies  Chugach is a participant in various legal actions, rate disputes, personnel matters and claims both for and against Chugach’s interests. Management believes the outcome of any such matters will not materially impact Chugach’s financial condition, results of operations or liquidity. Chugach establishes reserves when a particular contingency is probable and calculable. Chugach has not accrued for any contingency at September 30 , 2017, as it does not consider an y contingency to be probable and calculable. Chugach faces contingencies that are reasonably possible to occur; however, they cannot currently be estimated.  Concentrations  Approximately 70 percent of Chugach’s employees are members of the IBEW. Chugach has three CBA’s with the IBEW. Chugach also has a CBA with the HERE. All CBA’s have been renewed through June 30, 20 21 .  Commitments  Fuel Supply Contracts  Chugach has fuel supply contracts with various producers at market terms. Chugach entered into a gas contract with Hilcorp effective January 1, 2015 , to provide gas through March 31, 2018 . On September 15, 2014, the RCA approved an amendment to the Hilcorp gas purchase agreement extending gas delivery and subsequently filling 100 percent of Chugach’s unmet needs through March 31, 2019 . On September 8, 2015 , the RCA approved another amendment to the Hilcorp gas purchase agreement extending the term of the agreement, thus filling up to 100 percent of Chugach’s unmet needs through March 31, 2023 . The total amount of gas under this contract is estimated to be 60 Bcf. All of the production is expected to come from Cook Inlet, Alaska. The terms of the Hilcorp agreement require Chugach to manage the natural gas transportation over the connecting pipeline systems. Chugach has gas transportation agreements with ENSTAR and Hilcorp.  Chugach has a gas sale and purchase agreement with Furie, see “ Item 1 – FINANCIAL STATEMENTS – Note 4 – Regulatory Matters – Furie Agreement .  BRU Operations  Chugach, and other owners, ML&P and Hilcorp, are operating under an existing Joint Operating Agreement. Hilcorp is the operator for BRU. The owners are considering up dating the existing Joint Operat ing Agreement to better match the new owners’ interests.  Patronage Capital  Pursuant to agreements reached with HEA and MEA, patronage capital allocated or retired to HEA or MEA is classified as patronage capital payable on Chugach’s balance sheet . At December 31, 2016, patronage capital payable to HEA and MEA was $7.9 million and $4.1 million, respectively. The Board of Directors approved a capital credit retirement on September 27, 2017. MEA received a retirement of $0.8 million, increasing their payable from $4.1 million to $4.9 million at September 30, 2017. We also finalized a new agreement with HEA which spread their retirement payments between 2017 and 2020 in increments of $ 2.0 million annually. As a result, $2.0 million of HEA’s patronage capital was reclassified to a current payable under other current liabilities leaving $5.9 million in long term patronage capital payable at September 30, 2017.  Legal Proceedings  Chugach has certain litigation matters and pending claims that arise in the ordinary course of Chugach’s business. In the opinion of management, none of these matters, individually or in the aggregate, is or are likely to have a material adverse effect on Chugach’s results of operations, financial condition or cash flows .

Significant Accounting Polici14

Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2017
Significant Accounting Policies [Abstract]
Management Estimates	a. Management Estimates  In preparing the financial statements in conformity with U.S. GAAP, the management of Chugach is required to make estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the balance sheet and revenues and expenses for the reporting period. Estimates include allowance for doubtful accounts, workers’ compensation liability, deferred charges and liabilities , unbilled revenue, estimated useful life of utility plant, cost of removal and asset retirement obligation (ARO), and remaining proved Beluga River Unit ( BRU ) reserves. Actual results could differ from those estimates.
Regulation	b . Regulation  The accounting records of Chugach conform to the Uniform System of Accounts as prescribed by the Federal Energy Regulatory Commission (FERC). Chugach meets the criteria, and accordingly, follows the accounting and reporting requirements of Financial Accounting Standards Board (FASB) ASC 980, “Topic 980 - Regulated Operations.” FASB ASC 980 provides for the recognition of regulatory assets and liabilities as allowed by regulators for costs or credits that are reflected in current rates or are considered probable of being included in future rates. Chugach’s regulated rates are established to recover all of the specific costs of providing electric service. In each rate filing, rates are set at levels to recover all of the specific allowable costs and those rates are then collected from retail and wholesale customers. The regulatory assets or liabilities are then reduced as the cost or credit is reflected in earnings and our rates.
Income Taxes	c . Income Taxes  Chugach is exempt from federal income taxes under the provisions of Section 501(c)(12) of the Internal Revenue Code and for the nine month periods ended September 30 , 2017 , and 2016 was in compliance with that provision.  Chugach applies a more-likely-than-not recognition threshold for all tax uncertainties. FASB ASC 740, “Topic 740 – Income Taxes,” only allows the recognition of those tax benefits that have a greater than 50 percent likelihood of being sustained upon examination by the taxing authorities. Chugach’s management reviewed Chugach’s tax positions and determined there were no outstanding or retroactive tax positions that were not highly certain of being sustained upon examination by the taxing authorities.
Restricted Cash Equivalents	d. Restricted Cash Equivalents  R es tricted cash equivalents, including both current and long-term amounts, consist of funds on deposit for futur e workers’ compensation claims. Total restricted cash equivalents amounted to $1. 7 million at September 30 , 2017 , and December 31, 2016 .
Marketable Securities	e . Marketable Securities  Chugach’s marketable securities consist of bond mutual funds classified as trading securities, reported at fair value with gains and losses in earnings. Net gains on marketable securities are included in nonoperating margins – capital credits, patronage dividends and other, and are summarized as follows:     Nine months ended September 30, 2017  Net gains and losses recognized during the period on trading securities $ 103,443  Less: Net gains and losses recognized during the period on trading securities sold during the period 0  Unrealized gains and losses recognized during the reporting period on trading securities still held at the reporting date $ 103,443 
Investments - Other	f. Investments – Other  Investments – other , including both current and long-term amounts, cons ists of certificates of deposit and corporate bond investments. Total investments – other were $3.3 million and $3.1 million as of September 30, 2017, and December 31, 2016, respectively.
Accounts Receivable	g. Accounts Receivable  Included in accounts receivable are amounts invoiced to ML&P for their proportionate share of current Southcentral Power Project (SPP) costs, which amounted to $ 1.3 million and $ 1.4 million at September 30 , 2017, and December 31, 2016, respectively. At September 30 , 2017, and December 31, 2016, accounts receivable also included $0. 5 million and $0.7 million, respectively, from BRU operations primarily associated with gas sales to ENSTAR Natural Gas Company (ENSTAR).
Fuel Stock	h . Fuel Stock  Fuel Stock is the weighted average cost of fuel injected into the Cook Inlet Natural Gas Storage Alaska (CINGSA). Chugach’s fuel balance in storage amounted to $ 10.8 million and $ 6.3 million at September 30 , 2017, and December 31, 2016, respectively .

Significant Accounting Polici15

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2017
Significant Accounting Policies [Abstract]
Schedule Of Gains And Losses On Trading Securities	   Nine months ended September 30, 2017  Net gains and losses recognized during the period on trading securities $ 103,443  Less: Net gains and losses recognized during the period on trading securities sold during the period 0  Unrealized gains and losses recognized during the reporting period on trading securities still held at the reporting date $ 103,443 

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt [Abstract]
Schedule Of Average Commercial Paper Balances Outstanding And Weighted Average Interest Rates	   2017 2016  Average Balance Weighted Average Interest Rate Average Balance Weighted Average Interest Rate  $ 42.8 1.40 % $ 53.8 0.65 % 
Schedule Of Debt Issuance Costs Associated With Long-Term Obligations	The following table outlines debt issuance costs associated with long-term obligations, excluding current installments, at September 30, 2017.    Long-term Obligations Unamortized Debt Issuance Costs  2011 Series A Bonds $ 200,333,331 $ 1,250,685  2012 Series A Bonds 183,500,000 1,040,988  2017 Series A Bonds 38,000,000 203,643  2016 CoBank Note 37,962,000 239,393  $ 459,795,331 $ 2,734,709  The following table outlines debt issuance costs associated with long-term obligations, excluding current installments, at December 31, 2016.    Long-term Obligations Unamortized Debt Issuance Costs  2011 Series A Bonds $ 210,999,998 $ 1,347,350  2012 Series A Bonds 194,250,000 1,106,275  2016 CoBank Note 40,356,000 262,120  $ 445,605,998 $ 2,715,745 

Fair Value Of Assets And Liab17

Fair Value Of Assets And Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Of Assets And Liabilities [Abstract]
Schedule Of Marketable Securities	   September 30, 2017 Total Level 1 Level 2 Level 3  Bond mutual funds $ 8,384,626 $ 8,384,626 $ 0 $ 0  Corporate bonds $ 249,068 $ 249,068 $ 0 $ 0  Certificates of deposit $ 3,061,913 $ 0 $ 3,061,913 $ 0   December 31, 2016 Total Level 1 Level 2 Level 3  Bond mutual funds $ 7,375,381 $ 7,375,381 $ 0 $ 0  Corporate bonds $ 0 $ 0 $ 0 $ 0  Certificates of deposit $ 3,061,434 $ 0 $ 3,061,434 $ 0 
Schedule Of Estimated Fair Value Of Long-Term Obligations Included In Financial Statements	   Carrying Value Fair Value Level 2  Long-term obligations (including current installments) $ 486,404 $ 505,140 

Description Of Business (Detail

Description Of Business (Details)	9 Months Ended
	Sep. 30, 2017miagreement
Description Of Business [Line Items]
Electrification area | mi	400
International Brotherhood of Electrical Workers [Member]
Description Of Business [Line Items]
Number of collective bargaining agreements	3
Percentage of employees belonging to unions	70.00%
Expiration date of collective bargaining agreements	Jun. 30, 2021
Hotel Employees and Restaurant Employees [Member]
Description Of Business [Line Items]
Number of collective bargaining agreements	1
Expiration date of collective bargaining agreements	Jun. 30, 2021

Significant Accounting Polici19

Significant Accounting Policies (Narrative) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Significant Accounting Policies [Line Items]
Other investments	$ 3,300,000	$ 3,100,000
Accounts receivable	29,662,805	33,000,919
Fuel stock	10,773,773	6,321,676
ML&P For Fuel And South Central Power Project Costs [Member]
Significant Accounting Policies [Line Items]
Accounts receivable	1,300,000	1,400,000
BRU Operations For Gas Sales [Member]
Significant Accounting Policies [Line Items]
Accounts receivable	500,000	700,000
Funds On Deposit [Member]
Significant Accounting Policies [Line Items]
Restricted cash equivalents	$ 1,700,000	$ 1,700,000

Significant Accounting Polici20

Significant Accounting Policies (Schedule Of Gains And Losses On Trading Securities) (Details)	9 Months Ended
	Sep. 30, 2017USD ($)
Significant Accounting Policies [Abstract]
Net gains and losses recognized during the period on trading securities	$ 103,443
Less: Net gains and losses recognized during the period on trading securities sold during the period	0
Unrealized gains and losses recognized during the reporting period on trading securities still held at the reporting date	$ 103,443

Regulatory Matters (Details)

Regulatory Matters (Details) Mcf in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)Mcf	Jun. 30, 2017	Sep. 30, 2017USD ($)$ / McfeMcf	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Other Commitments [Line Items]
Proposed increase (decrease) in rates				$ (5,900,000)
Approved percentage increase (decrease) in rates	1.90%
Other assets, noncurrent, deferred charges, net	$ 33,819,717		$ 33,819,717		$ 25,140,957
Beluga Power Plant [Member]
Other Commitments [Line Items]
Other assets, noncurrent, deferred charges, net	11,400,000		$ 11,400,000
Beluga Power Plant, Unit 1 [Member] | Beluga Power Plant [Member]
Other Commitments [Line Items]
Amortization period of regulatory asset			30 months
Other assets, noncurrent, deferred charges, net	300,000		$ 300,000
Beluga Power Plant, Unit 2 [Member] | Beluga Power Plant [Member]
Other Commitments [Line Items]
Amortization period of regulatory asset			108 months
Other assets, noncurrent, deferred charges, net	$ 11,100,000		$ 11,100,000
City Of Seward [Member]
Other Commitments [Line Items]
Proposed percentage increase (decrease) in rates				(4.60%)
Approved percentage increase (decrease) in rates		(4.90%)
City Of Seward [Member] | Total Customer Bill Basis [Member]
Other Commitments [Line Items]
Proposed percentage increase (decrease) in rates				(1.90%)
Retail Customers [Member]
Other Commitments [Line Items]
Proposed percentage increase (decrease) in rates				(4.70%)
Approved percentage increase (decrease) in rates		(3.00%)
Retail Customers [Member] | Total Customer Bill Basis [Member]
Other Commitments [Line Items]
Proposed percentage increase (decrease) in rates				(3.20%)
Furie Operating Alaska, LLC Purchase Commitment [Member]
Other Commitments [Line Items]
Term of purchase commitment			16 years
Commencement date of long term contract for purchase of gas supply			Apr. 1, 2023
Expiration date of long term contract for purchase of gas supply			Mar. 31, 2033
Approximate annual volume | Mcf	1.8		1.8
Furie Operating Alaska, LLC Purchase Commitment [Member] | Minimum [Member]
Other Commitments [Line Items]
Percentage of met natural gas needs			20.00%
Price per Mcf | $ / Mcfe			7.16
Furie Operating Alaska, LLC Purchase Commitment [Member] | Maximum [Member]
Other Commitments [Line Items]
Percentage of met natural gas needs			25.00%
Price per Mcf | $ / Mcfe			7.98

Debt (Narrative) (Details)

Debt (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Commercial paper	$ 51,000,000	$ 68,200,000
Balance outstanding	$ 459,795,331	445,605,998
Commercial Paper [Member] | Minimum [Member]
Debt Instrument [Line Items]
Commercial paper repricing term	1 day
Commercial Paper [Member] | Maximum [Member]
Debt Instrument [Line Items]
Commercial paper repricing term	270 days
Revolving Line Of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 50,000,000
Line of credit, outstanding balance		$ 0
Line of credit, borrowing rate description	The borrowing rate is calculated using the total rate per annum and may be fixed by NRUCFC.
Line of credit, borrowing rate	2.75%	2.50%
Period of time the line of credit needs to be paid down for five consecutive days	12 months
Number of consecutive days debt needs to be paid down to $0 during a twelve month period	5 days
Line of credit, expiration date	Sep. 29, 2022
Credit Agreement [Member] | Unsecured Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 150,000,000
Line of credit, borrowing rate description	one month London Interbank Offered Rate (LIBOR) plus 90.0 basis points, along with a 10.0 basis points facility fee (based on an A/A2/A unsecured debt rating)
Line of credit, commencement date	Jun. 13, 2016
Line of credit, expiration date	Jun. 13, 2021
Facility fee	0.10%
Credit Agreement [Member] | Unsecured Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Variable rate	0.90%
2016 CoBank Note [Member]
Debt Instrument [Line Items]
Maturity date	Apr. 20, 2031
Interest rate	2.58%
Average Life (Years)	15 years
Balance outstanding	$ 41,200,000	$ 43,800,000
2017 Series A Bonds [Member]
Debt Instrument [Line Items]
Bonds issuance amount	$ 40,000,000
Maturity date	Mar. 15, 2037
Interest rate	3.43%
Average Life (Years)	10 years

Debt (Schedule Of Average Comme

Debt (Schedule Of Average Commercial Paper Balances Outstanding And Weighted Average Interest Rates) (Details) - Commercial Paper [Member] - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Short-term Debt [Line Items]
Average Balance	$ 42.8	$ 53.8
Weighted Average Interest Rate	1.40%	0.65%

Debt (Schedule Of Debt Issuance

Debt (Schedule Of Debt Issuance Costs Associated With Long-Term Obligations) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term Obligations	$ 459,795,331	$ 445,605,998
Unnamortized Debt Issuance Costs	2,734,709	2,715,745
2011 Series A Bonds [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Long-term Obligations	200,333,331	210,999,998
Unnamortized Debt Issuance Costs	1,250,685	1,347,350
2012 Series A Bonds [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Long-term Obligations	183,500,000	194,250,000
Unnamortized Debt Issuance Costs	1,040,988	1,106,275
2017 Series A Bonds [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Long-term Obligations	38,000,000
Unnamortized Debt Issuance Costs	203,643
2016 CoBank Note [Member]
Debt Instrument [Line Items]
Long-term Obligations	41,200,000	43,800,000
2016 CoBank Note [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Long-term Obligations	37,962,000	40,356,000
Unnamortized Debt Issuance Costs	$ 239,393	$ 262,120

Recent Accounting Pronounceme25

Recent Accounting Pronouncements (Details)	9 Months Ended
	Sep. 30, 2017
Product Concentration Risk [Member] | Sales Revenue, Product Line [Member]
Concentration Risk [Line Items]
Energy percentage of revenue	99.00%

Fair Value Of Assets And Liab26

Fair Value Of Assets And Liabilities (Narrative) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value, assets	$ 0	$ 0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value, liabilities	$ 0	$ 0

Fair Value Of Assets And Liab27

Fair Value Of Assets And Liabilities (Schedule Of Marketable Securities) (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Bond Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	$ 8,384,626	$ 7,375,381
Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	249,068	0
Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	3,061,913	3,061,434
Level 1 [Member] | Bond Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	8,384,626	7,375,381
Level 1 [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	249,068	0
Level 1 [Member] | Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Level 2 [Member] | Bond Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Level 2 [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Level 2 [Member] | Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	3,061,913	3,061,434
Level 3 [Member] | Bond Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Level 3 [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Level 3 [Member] | Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	$ 0	$ 0

Fair Value Of Assets And Liab28

Fair Value Of Assets And Liabilities (Schedule Of Estimated Fair Value Of Long-Term Obligations Included In Financial Statements) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term obligations (including current installments)	$ 486,404
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term obligations (including current installments)	$ 505,140

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) Mcf in Millions	9 Months Ended
	Sep. 30, 2017USD ($)$ / McfeagreementMcf	Dec. 31, 2016USD ($)
Other Commitments [Line Items]
Contingency accruals	$ 0
Patronage capital payable, noncurrent	10,798,077	$ 12,008,499
Other current liabilities	8,146,356	3,234,586
Homer Electric Association, Inc. [Member]
Other Commitments [Line Items]
Patronage capital payable, noncurrent	5,900,000	7,900,000
Patronage capital, annual retirements	2,000,000
Other current liabilities	2,000,000
Matanuska Electric Association, Inc. [Member]
Other Commitments [Line Items]
Patronage capital payable, noncurrent	4,900,000	$ 4,100,000
Retirement payments	$ 800,000
Hilcorp Alaska - Cook Inlet [Member]
Other Commitments [Line Items]
Commencement date of long term contract for purchase of gas supply	Jan. 1, 2015
Expiration date of long term contract for purchase of gas supply	Mar. 31, 2018
Estimated amount of gas under contract | Mcf	60
Percentage Of Met Natural Gas Needs	100.00%
Initial extension date of long term contract for purchase of gas supply	Mar. 31, 2019
Subsequent extension date of long term contract for purchase of gas supply	Mar. 31, 2023
Furie Operating Alaska, LLC Purchase Commitment [Member]
Other Commitments [Line Items]
Term of purchase commitment	16 years
Commencement date of long term contract for purchase of gas supply	Apr. 1, 2023
Expiration date of long term contract for purchase of gas supply	Mar. 31, 2033
Approximate annual volume | Mcf	1.8
Minimum [Member] | Furie Operating Alaska, LLC Purchase Commitment [Member]
Other Commitments [Line Items]
Price per Mcf | $ / Mcfe	7.16
Percentage Of Met Natural Gas Needs	20.00%
Maximum [Member] | Furie Operating Alaska, LLC Purchase Commitment [Member]
Other Commitments [Line Items]
Price per Mcf | $ / Mcfe	7.98
Percentage Of Met Natural Gas Needs	25.00%
International Brotherhood of Electrical Workers [Member]
Other Commitments [Line Items]
Percentage of employees belonging to unions	70.00%
Number of collective bargaining agreements | agreement	3
Expiration date of collective bargaining agreements	Jun. 30, 2021
Hotel Employees and Restaurant Employees [Member]
Other Commitments [Line Items]
Number of collective bargaining agreements | agreement	1
Expiration date of collective bargaining agreements	Jun. 30, 2021