Chugach Electric Association 10-Q12 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2013
Document And Entity Information [Abstract]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-13
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3
Entity Registrant Name	'CHUGACH ELECTRIC ASSOCIATION INC
Entity Central Index Key	'0000878004
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Non-accelerated Filer
Entity Common Stock, Shares Outstanding	0

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Assets	'	'
Electric Plant in service	$1,149,624,412	$891,781,509
Construction work in progress	26,801,128	263,459,794
Total utility plant	1,176,425,540	1,155,241,303
Less accumulated depreciation	-521,700,854	-493,894,390
Net utility plant	654,724,686	661,346,913
Other property and investments, at cost:	'	'
Nonutility property	84,735	84,735
Investments in associated organizations	10,128,320	10,552,683
Special funds	482,400	570,027
Total other property and investments	10,695,455	11,207,445
Current assets:	'	'
Cash and cash equivalents	10,122,930	14,047,469
Special deposits	153,233	153,233
Restricted cash equivalents	16,038,430	1,953,085
Marketable securities	10,210,846	10,158,016
Accounts receivable	33,664,953	46,650,901
Materials and supplies	34,750,964	32,867,971
Fuel stock	12,920,692	9,466,767
Prepayments	3,592,368	2,156,862
Other current assets	270,629	252,146
Total current assets	121,725,045	117,706,450
Deferred charges, net	24,901,267	27,712,243
Total assets	812,046,453	817,973,051
Equities and margins	'	'
Memberships	1,590,478	1,559,344
Patronage capital	156,130,271	153,832,674
Other	11,353,130	11,372,355
Total equities and margins	169,073,879	166,764,373
Long-term obligations, excluding current installments:	'	'
Bonds payable	469,499,999	491,916,666
National Bank for Cooperatives note payable	27,414,275	29,680,420
Total long-term obligations	496,914,274	521,597,086
Current liabilities:	'	'
Current installments of long-term obligations	24,682,812	24,493,022
Commercial paper	49,000,000	11,500,000
Accounts payable	13,098,818	16,488,323
Consumer deposits	4,776,972	4,279,901
Fuel cost over-recovery	184,405	13,710,049
Accrued interest	1,008,464	6,807,207
Salaries, wages and benefits	9,025,162	8,369,203
Fuel	20,763,164	20,868,078
Other current liabilities	4,470,533	4,559,981
Total current liabilities	127,010,330	111,075,764
Deferred compensation	482,400	570,027
Deferred liabilities	2,338,503	1,769,172
Patronage capital payable	6,888,805	6,858,367
Deferred proceeds on sale of asset	9,338,262	9,338,262
Total liabilities, equities and margins	$812,046,453	$817,973,051

Statements_Of_Operations

Statements Of Operations (USD $)	3 Months Ended		9 Months Ended
Statements Of Operations (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statements Of Operations [Abstract]	'	'	'	'
Operating revenues	$71,715,353	$62,675,511	$224,240,295	$192,488,013
Operating expenses:	'	'	'	'
Fuel	30,838,515	30,536,763	101,087,834	89,976,114
Production	5,576,130	4,364,786	15,636,814	12,821,523
Purchased power	8,228,072	5,513,024	21,134,055	16,723,345
Transmission	1,625,767	1,481,332	5,084,668	4,294,173
Distribution	3,449,042	3,394,077	9,759,605	10,452,327
Consumer accounts	1,352,350	1,603,632	4,540,389	4,496,725
Administrative, general and other	5,638,613	5,188,262	17,341,352	16,784,922
Depreciation and amortization	10,353,195	8,118,653	30,397,473	24,395,611
Total operating expenses	67,061,684	60,200,529	204,982,190	179,944,740
Interest expense:	'	'	'	'
Long-term debt and other	6,135,401	6,016,325	18,562,813	17,879,791
Charged to construction	-118,609	-2,520,460	-1,196,149	-6,968,904
Interest expense, net	6,016,792	3,495,865	17,366,664	10,910,887
Net operating margins	-1,363,123	-1,020,883	1,891,441	1,632,386
Nonoperating margins:	'	'	'	'
Interest income	170,125	77,448	513,985	231,085
Allowance for funds used during construction	35,523	66,031	113,864	195,611
Capital credits, patronage dividends and other	21,155	118,008	-190,578	92,454
Total nonoperating margins	226,803	261,487	437,271	519,150
Assignable margins	($1,136,320)	($759,396)	$2,328,712	$2,151,536

Statements_Of_Cash_Flows

Statements Of Cash Flows (USD $)	9 Months Ended
Statements Of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Assignable margins	$2,328,712	$2,151,536
Adjustments to reconcile assignable margins to net cash provided by operating activities:	'	'
Depreciation	30,397,473	24,395,611
Amortization and depreciation cleared to operating expense	4,449,114	4,039,569
Allowance for funds used during construction	-113,864	-195,611
Write off of inventory, deferred charges and projects	395,030	336,845
Other	192,486	-37,050
(Increase) decrease in assets:	'	'
Accounts receivable, net	12,985,948	4,605,041
Fuel cost under-recovery	0	1,055,286
Materials and supplies	-2,203,071	1,512,390
Fuel stock	-3,453,925	-8,971,841
Prepayments	-1,435,506	-658,979
Other assets	-14,103,949	-564
Deferred charges	-173,523	-5,301,844
Increase (decrease) in liabilities:	'	'
Accounts payable	1,327,365	3,298,330
Consumer deposits	497,071	-1,516,118
Fuel cost over-recovery	-13,525,644	8,823,399
Accrued interest	-5,798,743	-5,787,103
Salaries, wages and benefits	655,959	1,134,117
Fuel	-104,914	-1,010,772
Other current liabilities	1,945,230	2,125,966
Deferred liabilities	9,432	-69,380
Net cash provided by operating activities	14,270,681	29,928,828
Cash flows from investing activities:	'	'
Investment in associated organizations	424,484	663,697
Investment in marketable securities	-245,316	-10,007,254
Proceeds from restricted cash equivalents	0	120,000,000
Extension and replacement of plant	-31,913,570	-71,155,744
Net cash (used in) provided by investing activities	-31,734,402	39,500,699
Cash flows from financing activities:	'	'
Payments for debt issue costs	0	-1,850,199
Proceeds from short-term obligations	43,500,000	20,500,000
Proceeds from long-term obligations	0	250,000,000
Repayments of short-term obligations	-6,000,000	-188,000,000
Repayments of long-term obligations	-24,493,022	-133,360,210
Memberships and donations received	11,909	45,509
Retirement of patronage capital and estate payments	-31,115	-48,079
Net receipts on consumer advances for construction	551,410	1,220,109
Net cash provided by (used in) financing activities	13,539,182	-51,492,870
Net change in cash and cash equivalents	-3,924,539	17,936,657
Cash and cash equivalents at beginning of period	14,047,469	17,118,118
Cash and cash equivalents at end of period	10,122,930	35,054,775
Supplemental disclosure of non-cash investing and financing activities:	'	'
Retirement of plant	3,810,093	1,797,561
Extension and replacement of plant included in accounts payable	4,723,182	21,260,378
Supplemental disclosure of cash flow information - interest expense paid, net of amounts capitalized	$21,737,522	$15,568,633

Presentation_Of_Financial_Info

Presentation Of Financial Information	9 Months Ended
Presentation Of Financial Information	Sep. 30, 2013
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 our audited financial statements for the year ended December 31, 2012, filed as part of our 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
Description Of Business	Sep. 30, 2013
Description Of Business [Abstract]	'
Description Of Business	'
	2. DESCRIPTION OF BUSINESS

	Chugach is the largest electric utility in Alaska. Chugach is engaged in the generation, transmission and distribution of electricity to directly serve retail customers in the Anchorage and upper Kenai Peninsula areas. Through an interconnected regional electrical system, Chugach’s power flows throughout Alaska’s 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 also supplies much of the power requirements for three wholesale customers, Matanuska Electric Association, Inc. (MEA), Homer Electric Association, Inc. (HEA), and the City of Seward (Seward). We sell available generation in excess of our own needs to produce electric energy for sale to Golden Valley Electric Association, Inc. (GVEA). In addition, on a periodic basis, we provide electricity to Anchorage Municipal Light & Power (ML&P). Chugach’s retail and wholesale members are the consumers of the electricity sold.

	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).




	Approximately 70 percent of our employees are members of the International Brotherhood of Electric Workers (IBEW). Chugach has three Collective Bargaining Unit Agreements (CBA) with the IBEW. We also have an agreement with the Hotel Employees and Restaurant Employees (HERE). Chugach successfully reached agreement with all three IBEW bargaining units renewing the CBA’s through June 30, 2017. After employee ratification, two of the IBEW CBA’s were accepted by the Board of Directors (Board) on March 27, 2013. A third IBEW CBA was ratified by employees and accepted by the Board on April 24, 2013. The three CBA extensions provide for wage increases in all years and include health and welfare premium cost sharing provisions. On September 18, 2013, the Board approved the HERE contract effective July 1, 2013 through June 30, 2016. The contract provides for wage increases in all years.

Significant_Accounting_Policie

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2013
Significant Accounting Policies [Abstract]	'
Significant Accounting Policies	'
	3. SIGNIFICANT ACCOUNTING POLICIES

	a. Management Estimates

	In preparing the financial statements, 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, deferred charges and credits, unbilled revenue and the estimated useful life of utility plant. 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) Accounting Standards Codification (ASC) 980, “Topic 980 – Regulated Operations” (FASB ASC 980). FASB ASC 980 provides for the recognition of 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. Our regulated rates are established to recover all of our specific costs of providing electric service. In each rate filing, rates are set at levels to recover all of our specific allowable costs and those rates are then collected from our 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, 2013 and 2012 was in compliance with that provision. In addition, Chugach collects sales tax and is assessed gross receipts and excise taxes which are presented on a net basis in accordance with FASB ASC 605-45-50, “Topic 605 – Revenue Recognition – Subtopic 45 – Principal Agent Considerations – Section 50 – Disclosure.”
	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 fifty 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. Accounts Receivable

	Included in accounts receivable are invoiced amounts to ML&P for their proportionate share of current Southcentral Power Project (SPP) costs, which amounted to $1.7 and $3.0 million at September 30, 2013 and December 31, 2012, respectively. In addition, accounts receivable includes invoiced amounts to the Alaska Energy Authority (AEA) for reimbursable expenditures related to grants, which amounted to $1.1 million and $4.0 million at September 30, 2013 and December 31, 2012, respectively.

	e. Fuel Stock

	Fuel Stock is the weighted average cost of fuel injected into the Cook Inlet Natural Gas Storage Alaska (CINGSA), which began service in the second quarter of 2012. Chugach’s fuel balance in storage amounted to $12.9 million and $9.5 million at September 30, 2013, and December 31, 2012, respectively.

	f. Marketable Securities

	In September of 2012, Chugach implemented a bond and equity investment portfolio. The investments are classified as marketable securities, reported at fair value with gains and losses included in earnings. At September 30, 2013, and December 31, 2012, the carrying amount and fair value was $10.2 and $10.1 million, respectively.

	g. Restricted cash

	Restricted cash equivalents include funds on deposit for future workers compensation claims and the funds generated from the interim and refundable rates implemented on February 6, 2013, associated with the 2012 General Rate Case. Funds on deposit for future workers compensation claims amounted to $2.2 million and $2.0 million at September 30, 2013, and December 31, 2012, respectively, and funds generated from the 2012 General Rate Case interim and refundable rates amounted to $13.8 million at September 30, 2013.

Regulatory_Matters

Regulatory Matters	9 Months Ended
Regulatory Matters	Sep. 30, 2013
Regulatory Matters [Abstract]	'
Regulatory Matters	'




	4. REGULATORY MATTERS

	2012 General Rate Case
	To reflect cost changes resulting from commercial operation of SPP, Chugach submitted a general rate case to the RCA on December 21, 2012 to increase system base rate revenues by $30.0 million, or approximately 26 percent, on total base rate revenues of $115.0 million. The proposed rates became effective on an interim and refundable basis beginning in February of 2013. In a separate filing Chugach adjusted fuel rates to reflect efficiency improvements associated with the commercial operation of SPP and made these reduced fuel rates effective at the same time as the requested general rate case base rate increases. This allowed the interim base rate increases to be synchronized with expected reductions in fuel cost recovery rates.

	The filing also requested approval of a major expansion of Chugach’s operating tariff to include both firm and non-firm transmission wheeling service and attendant ancillary services in support of third-party transmission on the Chugach system. The main purpose of the expansion is to accommodate anticipated wheeling services after expiration of the HEA and MEA wholesale customer contracts in 2014 and 2015, respectively.

	On February 1, 2013, Chugach submitted a supplemental filing to the RCA removing the impacts associated with a one-year amortization of distribution storm-related costs from its retail revenue requirement. On February 6, 2013, the RCA opened Docket U-13-007 and issued Order No. 1 approving Chugach’s supplemental filing for rates effective February 6, 2013 on an interim and refundable basis. In addition, the RCA also approved Chugach’s request to assess transmission wheeling charges on economy energy transactions that originate from the Chugach system.

	The increase, net of both base rate increases and fuel savings, to Chugach retail end-users is approximately 6 percent, while the net increase to retail end-users of Chugach’s wholesale customers is approximately 4 percent to 7 percent. Consistent with its practice the RCA required Chugach, at its option, to either place the interim and refundable amounts received into an escrow account or pay an annualized interest rate of 10.5 percent on any future refunds required in the docket. Chugach elected to place the interim and refundable amounts into escrow. At September 30, 2013, the interim and refundable amount subject to refund was $13.8 million and is treated as a reduction in cash provided by operating activities on the Statements of Cash Flows.

	Intervener testimony was filed with the RCA on August 23, 2013. Both before and after those filings, Chugach has been engaged in discussions with the intervening parties to resolve the outstanding issues in the case. Although considerable progress has been made, no final agreements have been reached. Chugach filed reply testimony on October 23, 2013 which proposed changes to its rate increase request, including a downward adjustment to its system revenue requirement by $0.2 million, which represents a 0.1 percent reduction to its system base rate revenue requirement of $143.0 million. A hearing on the case is scheduled to begin December 6, 2013 and a final decision is expected in the first quarter of 2014.

	Natural Gas Contract Submittals
	Gas Sale and Purchase Agreement between Chugach and Hilcorp Alaska, LLC

	On July 12, 2013, Chugach submitted a new gas purchase agreement with Hilcorp Alaska, LLC (Hilcorp) to the RCA. The new agreement will supply gas from January 1, 2015 through March 31, 2018. The total amount of gas under the contract is estimated to be 17.7 billion cubic feet (Bcf). The new agreement is designed to fill the balance of Chugach’s unmet needs in 2015 and 2016, up to 100% of unmet needs in 2017 and up to 100% of its total needs in the first quarter of 2018.

	On September 10, 2013, the RCA issued an order approving the agreement and the recovery of the gas costs incurred under the agreement through Chugach's fuel and purchased power cost adjustment process.

	Gas Sale and Purchase Agreement between Chugach and Cook Inlet Energy, LLC

	On September 30, 2013, Chugach submitted a new gas purchase agreement with Cook Inlet Energy, LLC (CIE) to the RCA for natural gas deliveries commencing April 1, 2014 and terminating on March 31, 2018. The agreement does not provide a current commitment to purchase any volume of gas but rather provides for the parties to meet and confer each year on the possible volumes of gas that could be sold and delivered in the next contract year or such other period as may be agreed. This structure accommodates on-going gas development work by CIE and provides additional diversity in Chugach’s sources of natural gas to meet system load requirements. A decision by the RCA on Chugach’s request is expected by year end.

	Fire Island Wind Project

	On October 10, 2011, the RCA issued an order approving Chugach’s request for assurance of cost recovery associated with a new power purchase agreement (PPA) between Chugach and Fire Island Wind, LLC (FIW), a special purpose entity wholly-owned by Cook Inlet Region, Inc.

	Associated with the approval of the PPA, Chugach submitted project status reports on March 31, 2012, June 29, 2012, October 31, 2012 and January 16, 2013. On May 22, 2013, the RCA issued an order requiring Chugach to submit a status report by January 31, 2014 regarding FIW integration and a cost reimbursement agreement related to possible impacts to an interconnected utility as a result of the project.

Debt

Debt	9 Months Ended
	Sep. 30, 2013
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 first nine months of 2013, and therefore had no outstanding balance at September 30, 2013. In addition, Chugach did not utilize this line of credit during 2012 and had no outstanding balance at December 31, 2012. The borrowing rate is calculated using the total rate per annum and may be fixed by NRUCFC. At September 30, 2013, and December 31, 2012, the borrowing rate was 2.90%.

	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 expires October 12, 2017. This line of credit is immediately available for unconditional borrowing.

	Commercial Paper

	On November 17, 2010, Chugach entered into a $300.0 million Unsecured Credit Agreement, which is used to back Chugach’s Commercial Paper program. Effective May 4, 2012, Chugach reduced the commitment amount to $100.0 million and on June 29, 2012, amended and extended the Credit Agreement to update the pricing and extend the term. The new pricing includes an all-in drawn spread of one month London Interbank Offered Rate (LIBOR) plus 107.5 basis points, along with a 17.5 basis points facility fee (based on an A-/A3 unsecured debt rating). The Amended Unsecured Credit Agreement now expires on November 17, 2016. The participating banks include NRUCFC, KeyBank National Association, Bank of America, N.A., Bank of Montreal, CoBank, ACB and Chang Hwa Commercial Bank, Ltd., Los Angeles Branch. Commercial paper can be repriced between one day and two hundred seventy days. Chugach is expected to continue to issue commercial paper in the fourth quarter of 2013 and in 2014, as needed. Chugach had $49.0 million and $11.5 million of commercial paper outstanding at September 30, 2013, and December 31, 2012, respectively.

	The following table provides information regarding 2013 and 2012 average commercial paper balances outstanding for the quarter ended September 30 (dollars in millions), as well as corresponding weighted average interest rates:



	2013		2012
	Average Balance	Weighted Average Interest Rate	Average Balance	Weighted Average Interest Rate
	$36.80	0.22%	$1.40	0.34%




	Term Loan

	Chugach has a term loan facility with CoBank. Loans made under this facility are evidenced by the 2011 CoBank Note, which is governed by the Amended and Restated Master Loan Agreement dated January 19, 2011 and secured by the Second Amended and Restated Indenture. At September 30, 2013, Chugach had $29.7 million outstanding with CoBank.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2013
Recent Accounting Pronouncements [Abstract]	'
Recent Accounting Pronouncements	'
	6. RECENT ACCOUNTING PROUNCMENTS

	ASC Update 2013-04 “Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force)”

	In February 2013, the FASB issued ASC Update 2013-04, “Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force)” (ASC Update 2013-04). ASC Update 2013-04 provides guidance on the measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total obligation is fixed at the reporting date. This update is effective for reporting periods beginning after December 15, 2013. Chugach will begin application of ASC Update 2013-04 on January 1, 2014. Adoption is not expected to have any incremental effect on results of operations, financial position, and cash flows.

	ASC Update 2013-02 “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”

	In January 2013, the FASB issued ASC Update 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (ASC Update 2013-02). ASC Update 2013-02 expands the disclosure requirements for amounts reclassified out of accumulated other comprehensive income. This update is effective for reporting periods beginning after December 15, 2012. Chugach began application of ASC Update 2013-02 on January 1, 2013. Chugach does not have any items included in other comprehensive income. Therefore, assignable margins and comprehensive income are the same amount and the adoption did not have any effect on results of operations, financial position, and cash flows.





	ASC Update 2013-01 “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities”

	In January 2013, the FASB issued ASC Update 2013-01, “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (ASC Update 2013-01). ASC Update 2013-01 clarifies the scope of Update 2011-11 to apply to derivatives accounted for in accordance with Topic 815, Derivatives and Hedging, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with Section 210-20-45 or Section 815-10-45 or subject to an enforceable master netting arrangement or similar agreement. This update is effective for fiscal years beginning on or after January 1, 2013 and interim periods within those annual periods. Chugach began application of ASC Update 2013-01 on January 1, 2013. Adoption did not have any incremental effect on results of operations, financial position, and cash flows.

Fair_Values_Of_Assets_And_Liab

Fair Values Of Assets And Liabilities	9 Months Ended
Fair Values Of Assets And Liabilities	Sep. 30, 2013
Fair Values Of Assets And Liabilities [Abstract]	'
Fair Values Of Assets And Liabilities	'
	7. FAIR VALUES OF ASSETS AND LIABILITIES

	Fair Value Hierarchy

	In accordance with ASC 820, “Topic 820 – Fair Value Measurement,” 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 U.S. 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 overnight repurchase agreement, money market and marketable securities measured at fair value on a recurring basis at September 30, 2013, and December 31, 2012.


				Total			Level 1		Level 2		Level 3
	30-Sep-13
	Repurchase agreement		$	100		$	0	$	100	$	0
	Marketable securities		$	10,210,846		$	10,210,846	$	0	$	0

	31-Dec-12
	Repurchase agreement		$	100		$	0	$	100	$	0
	Money market		$	2,829,397		$	2,829,397	$	0	$	0
	Marketable securities		$	10,158,016		$	10,158,016	$	0	$	0

	Chugach had no Level 3 assets or liabilities measured at fair value on a recurring basis. 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 long-term debt has been determined using discounted future cash flows at borrowing rates currently available to Chugach. 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.

	Fair Value of Financial Instruments

	The estimated fair values (in thousands) of the long-term obligations included in the financial statements at September 30, 2013, are as follows:
	The estimated fair values (in thousands) of the long-term obligations included in the financial statements at September 30, 2013, are as follows: The estimated fair values (in thousands) of the long-term obligations included in the financial statements at March 31, 2013, are as follows:
		Carrying Value			Fair Value
	Long-term obligations (including current installments)	$	521,597		$	516,858

	Level 1 measurement was used to determine the fair value of the 2011 and 2012 Series A Bonds. Level 2 measurements were used to determine all other long-term obligations.

Environmental_Matters

Environmental Matters	9 Months Ended
Environmental Matters	Sep. 30, 2013
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. Chugach is subject to these regulations, which have not had and are not expected to have a material effect on our results of operations, financial position, and cash flows. While we cannot predict whether any additional new regulation would occur or its limitation, it is possible that new laws or regulations could increase our capital and operating costs. We have obtained or applied for all Clean Air Act permits currently required for the operation of our 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. We do not believe that compliance with these statutes and regulations to date has had a material impact on our financial condition, results of operation or cash flows. However, new laws or regulations, implementation of final regulations or changes in or new interpretations of these laws or regulations could result in significant additional capital or operating expenses. Chugach follows proposed new regulations and existing regulation changes through industry associations and professional organizations.

Commitments_And_Contingencies

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Sep. 30, 2013
Commitments And Contingencies [Abstract]	'
Commitments And Contingencies	'
	9. COMMITMENTS AND CONTINGENCIES

	Concentrations

	Approximately 70 percent of our employees are members of the International Brotherhood of Electrical Workers (IBEW). Chugach has three Collective Bargaining Unit Agreements (CBA) with the IBEW. We also have an agreement with the Hotel Employees and Restaurant Employees (HERE). Chugach successfully reached agreement with all three IBEW bargaining units renewing the CBA’s through June 30, 2017. After employee ratification, two of the IBEW CBA’s were accepted by the Board of Directors (Board) on March 27, 2013. A third IBEW CBA was ratified by employees and accepted by the Board on April 24, 2013. The three CBA extensions provide for wage increases in all years and include health and welfare premium cost sharing provisions. On September 18, 2013, the Board approved the HERE contract effective July 1, 2013 through June 30, 2016. The contract provides for wage increases in all years.

	Generation Commitments

	Chugach and ML&P have jointly constructed and now own, as tenants in common, a new natural gas-fired power plant near Chugach’s Anchorage headquarters. SPP began commercial operation on February 1, 2013, furnishing up to 200 megawatts (MW) provided by four generating units. Chugach owns and will take approximately 70 percent of the new plant’s output and ML&P owns and will take the remaining output. Chugach proportionately accounted for its ownership in SPP and related inventory.

	Chugach has substantially satisfied its commitments pursuant to its contracts associated with the construction of SPP.

	Fuel Supply Contracts

	Chugach has fuel supply contracts with various producers at market terms. A gas supply contract between Chugach and ConocoPhillips Alaska, Inc. and ConocoPhillips, Inc. (collectively “COP”), provided gas beginning in 2010 and will terminate December 31, 2016. The total amount of gas under the contract is currently estimated to be 60 billion cubic feet (BCF). A Marathon Alaska Production, LLC (MAP) contract provided gas beginning April 1, 2011, and will terminate December 31, 2014. Both MAP contract extension options have been exercised. The total amount of gas under the contract with MAP is currently estimated at 40 BCF. These contracts, together, fill 100 percent of Chugach’s needs through December 2014, approximately 70 percent of Chugach’s needs through December 2015 and approximately 40 percent in 2016. Hilcorp purchased Marathon Alaska Production assets effective February 1, 2013. All of the production is expected to come from Cook Inlet, Alaska.

	On July 12, 2013, Chugach submitted a new gas purchase agreement with Hilcorp to the RCA. The new agreement will supply gas from January 1, 2015 through March 31, 2018. The total amount of gas under the contract is estimated to be 17.7 Bcf.

	The existing fuel supply contracts and the new agreement with Hilcorp are designed to meet up to 100% of Chugach’s needs through the first quarter of 2018. On September 10, 2013, the RCA issued an order approving the new agreement and the recovery of the gas costs incurred under the new agreement through Chugach's fuel and purchased power cost adjustment process.

	On September 30, 2013, Chugach submitted a new gas purchase agreement with Cook Inlet Energy, LLC (CIE) to the RCA for natural gas deliveries commencing April 1, 2014 and terminating on March 31, 2018. The agreement does not provide a current commitment to purchase any volume of gas but rather provides for the parties to meet and confer each year on the possible volumes of gas that could be sold and delivered in the next contract year or such other period as may be agreed. This structure accommodates on-going gas development work by CIE and provides additional diversity in Chugach’s sources of natural gas to meet system load requirements. A decision by the RCA on Chugach’s request is expected by year end.

	Economy Energy Sales

	On October 5, 2012, Chugach and GVEA finalized arrangements for Chugach to provide 620,000 MWh of economy energy to GVEA through March of 2015. Sales will be made under the terms and conditions of Chugach’s economy energy sales tariff. The price to GVEA includes the cost of fuel, variable operations and maintenance expense and a margin. In addition, there is a charge for wheeling. Chugach entered into a gas supply arrangement with Hilcorp for GVEA economy energy sales, which was approved by the RCA on March 1, 2013.



	Legal Proceedings

	Matanuska Electric Association, Inc. v. Chugach Electric Association, Inc., Superior Court Case No. 3PA-13-1006 Civil

	On May 14, 2013, MEA served Chugach with a Summons and Complaint in the above referenced case. Chugach filed its Answer to the Complaint on June 21, 2013. With its Complaint, MEA fundamentally asks that Chugach be required to repatriate MEA’s capital credits on the same basis as it promised, in a 2007 settlement, that it would repatriate HEA capital credits.

	The margins Chugach earns each year are allocated to the customers who contribute them and are booked as capital credits to those customers’ accounts. Capital credits are eventually repatriated to customers at the discretion of Chugach’s Board of Directors typically many years after the margins are earned. With this litigation, MEA seeks to accelerate the return to it of its capital credits.

	Chugach believes the claims are without merit and will vigorously defend against them. Management is uncertain of the outcome of the proceeding before the Superior Court. The ultimate resolution of this matter is not currently determinable. In the opinion of management, an adverse outcome is not likely to have a material adverse effect on Chugach’s results of operations or financial condition, however, an adverse outcome could impact Chugach’s equity ratio, which could, in turn, adversely impact our debt covenant compliance, in addition to our ability to borrow additional debt or refinance existing debt.

	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 other 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_Policie1

Significant Accounting Policies (Policy)	9 Months Ended
Significant Accounting Policies (Policy)	Sep. 30, 2013
Significant Accounting Policies [Abstract]	'
Management Estimates	'
	a. Management Estimates

	In preparing the financial statements, 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, deferred charges and credits, unbilled revenue and the estimated useful life of utility plant. 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) Accounting Standards Codification (ASC) 980, “Topic 980 – Regulated Operations” (FASB ASC 980). FASB ASC 980 provides for the recognition of 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. Our regulated rates are established to recover all of our specific costs of providing electric service. In each rate filing, rates are set at levels to recover all of our specific allowable costs and those rates are then collected from our 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, 2013 and 2012 was in compliance with that provision. In addition, Chugach collects sales tax and is assessed gross receipts and excise taxes which are presented on a net basis in accordance with FASB ASC 605-45-50, “Topic 605 – Revenue Recognition – Subtopic 45 – Principal Agent Considerations – Section 50 – Disclosure.”
	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 fifty 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.

Debt_Tables

Debt (Tables)	9 Months Ended
	Sep. 30, 2013
Debt [Abstract]	'
Schedule Of Average Commercial Paper Balances Outstanding And Weighted Average Interest Rates	'

	2013		2012
	Average Balance	Weighted Average Interest Rate	Average Balance	Weighted Average Interest Rate
	$36.80	0.22%	$1.40	0.34%

Fair_Values_Of_Assets_And_Liab1

Fair Values Of Assets And Liabilities (Tables)	9 Months Ended
Fair Values Of Assets And Liabilities (Tables)	Sep. 30, 2013
Fair Values Of Assets And Liabilities [Abstract]	'
Schedule Of Assets Measured At Fair Value On A Recurring Basis	'

				Total			Level 1		Level 2		Level 3
	30-Sep-13
	Repurchase agreement		$	100		$	0	$	100	$	0
	Marketable securities		$	10,210,846		$	10,210,846	$	0	$	0

	31-Dec-12
	Repurchase agreement		$	100		$	0	$	100	$	0
	Money market		$	2,829,397		$	2,829,397	$	0	$	0
	Marketable securities		$	10,158,016		$	10,158,016	$	0	$	0


Schedule Of Estimated Fair Value Of Long-Term Obligation Included In Financial Statements	'
	The estimated fair values (in thousands) of the long-term obligations included in the financial statements at September 30, 2013, are as follows: The estimated fair values (in thousands) of the long-term obligations included in the financial statements at March 31, 2013, are as follows:
		Carrying Value			Fair Value
	Long-term obligations (including current installments)	$	521,597		$	516,858

Description_Of_Business_Detail

Description Of Business (Details)	9 Months Ended
	Sep. 30, 2013
	item
	mi
	customer
Electrification area	400
Number of wholesale customers	3
Number of collective bargaining with the IBEW	3
Percentage of employees belonging to unions	70.00%
Expiration date of collective bargaining agreements	30-Jun-17
Accepted By Board Of Directors On March 27, 2013 [Member]	'
Number of collective bargaining agreements ratified and accepted with the IBEW	2
Date of collective bargining agreement acceptance	27-Mar-13
Accepted By Board Of Directors On April 24, 2013 [Member]	'
Number of collective bargaining agreements ratified and accepted with the IBEW	1
Date of collective bargining agreement acceptance	24-Apr-13
Hotel Employees and Restaurant Employees [Member]	'
Date of collective bargining agreement acceptance	18-Sep-13
Commencement date of collective bargaining agreement	1-Jul-13
Expiration date of collective bargaining agreements	30-Jun-16

Significant_Accounting_Policie2

Significant Accounting Policies (Narrative) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts receivable	$33,664,953	$46,650,901
Fuel stock	12,920,692	9,466,767
Marketable securities	10,210,846	10,158,016
Restricted cash equivalents	16,038,430	1,953,085
Fair Value [Member]	'	'
Marketable securities	10,200,000	10,100,000
ML&P for South Central Power Project Costs [Member]	'	'
Accounts receivable	1,700,000	3,000,000
Alaska Energy Authority For Grant [Member]	'	'
Accounts receivable	1,100,000	4,000,000
Future Workers Compensation Claims [Member]	'	'
Restricted cash equivalents	2,200,000	2,000,000
2012 General Rate Case [Member]	'	'
Restricted cash equivalents	$13,800,000	'

Regulatory_Matters_Details

Regulatory Matters (Details) (USD $)

1 Months Ended

9 Months Ended

2 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Dec. 31, 2012

Sep. 30, 2013

Oct. 22, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Jul. 31, 2013

Mar. 31, 2018

Sep. 30, 2013

Dec. 31, 2017

Jul. 12, 2013

Sep. 30, 2013

Retail Customers [Member]

Minimum [Member]

Maximum [Member]

General Rate Case Interim And Refundable Amount Subject To Refund [Member]

Forecast [Member]

ConocoPhillips (COP) [Member]

Marathon Alaska Production, LLC [Member]

Hilcorp Alaska, LLC [Member]

Cook Inlet Energy, LLC [Member]

Wholesale Customers [Member]

MMcf

Forecast [Member]

MMcf

Regulatory Matters [Line Items]

Proposed increase (decrease) in base rate revenue

$30,000,000

($200,000)

Proposed percentage increase decrease in base rate revenue

26.00%

-0.10%

Base rate revenue for proposed rate increase (decrease)

115,000,000

143,000,000

Increase (decrease) in system demand and energy rate

6.00%

4.00%

7.00%

State statutory interest rate on refundable deposits not in escrow

10.50%

Restricted cash equivalents

$1,953,085

$16,038,430

$13,800,000

Percentage of unmet natural gas need

100.00%

Contract time period

'January 1, 2015 through March 31, 2018

'April 1, 2014 and terminating on March 31, 2018

Description of natural gas contract

'The new agreement is designed to fill the balance of Chugach's unmet needs in 2015 and 2016, up to 100% of unmet needs in 2017 and up to 100% of its total needs in the first quarter of 2018

Commencement date of long term contract for purchase of gas supply

1-Apr-11

1-Jan-15

1-Apr-14

Expiration date of long term contract for purchase of gas supply

31-Dec-16

31-Dec-14

31-Mar-18

Estimated amount of gas under contract

60,000

40,000

17,700

Debt_Narrative_Details

Debt (Narrative) (Details) (USD $)

9 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Nov. 17, 2010

Sep. 30, 2013

4-May-12

Sep. 30, 2013

Minimum [Member]

Maximum [Member]

Unsecured Credit Agreement [Member]

Term Loan Facility [Member]

Initial Credit Agreement [Member]

Amended Credit Agreement [Member]

Amended And Extended Credit Agreement [Member]

LIBOR [Member]

Facility Fee [Member]

Debt Instrument [Line Items]

Line of credit, maximum borrowing capacity

$50,000,000

$300,000,000

$100,000,000

Line of credit facility, outstanding amount

Line of credit, borrowing rate description

'The borrowing rate is calculated using the total rate per annum and may be fixed by NRUCFC.

'one month London Interbank Offered Rate (LIBOR) plus 107.5 basis points, along with a 17.5 basis points facility fee (based on an A-/A3 unsecured debt rating)

Line of credit, borrowing rate

2.90%

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

12-Oct-17

17-Nov-16

Line of credit, initiation date

17-Nov-10

Line of credit, amendment date

'May 4, 2012

'June 29, 2012

Commercial paper, basis points on variable rate

1.08%

0.18%

Commercial paper repricing term

'1 day

'270 days

Commercial paper

49,000,000

11,500,000

Debt, issuance date

19-Jan-11

Debt outstanding

$29,700,000

Debt_Schedule_Of_Weighted_Aver

Debt (Schedule Of Weighted Average Commercial Paper Balances And Weighted Average Interest Rates) (Details) (Commercial Paper [Member], USD $)	3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Commercial Paper [Member]	'	'
Short-term Debt [Line Items]	'	'
Weighted Average Interest Rate	0.22%	0.34%
Average Balance	$36.80	$1.40

Fair_Values_Of_Assets_And_Liab2

Fair Values Of Assets And Liabilities (Schedule Of Assets Measured At Fair Value On A Recurring Basis) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Repurchase agreement	$100	$100
Money market	'	2,829,397
Marketable securities	10,210,846	10,158,016
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Repurchase agreement	0	0
Money market	'	2,829,397
Marketable securities	10,210,846	10,158,016
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Repurchase agreement	100	100
Money market	'	0
Marketable securities	0	0
Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Repurchase agreement	0	0
Money market	'	0
Marketable securities	$0	$0

Fair_Values_Of_Assets_And_Liab3

Fair Values Of Assets And Liabilities (Schedule Of Estimated Fair Value Of Long-Term Obligation Included In Financial Statement) (Details) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified	Sep. 30, 2013
Carrying Value [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Long-term obligations (including current installments), Fair Value	$521,597
Fair Value [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Long-term obligations (including current installments), Fair Value	$516,858

Commitments_And_Contingencies_

Commitments And Contingencies (Narrative) (Details)

9 Months Ended

54 Months Ended

30 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Sep. 30, 2013

Mar. 31, 2018

Mar. 31, 2015

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2013

Jul. 12, 2013

Sep. 30, 2013

item

Chugach and ML&P Electricity Generation Plant [Member]

Accepted By Board Of Directors On March 27, 2013 [Member]

Accepted By Board Of Directors On April 24, 2013 [Member]

Forecast [Member]

GVEA Economy Energy Sales [Member]

ConocoPhillips (COP) [Member]

Marathon Alaska Production, LLC [Member]

Hilcorp Alaska, LLC [Member]

Cook Inlet Energy, LLC [Member]

Hotel Employees and Restaurant Employees [Member]

item

GVEA [Member]

MMcf

Forecast [Member]

item

MWh

MMcf

Number of collective bargaining with the IBEW

Percentage of employees belonging to unions

70.00%

Number of collective bargaining agreements ratified and accepted with the IBEW

Date of collective bargaining agreement acceptance

27-Mar-13

24-Apr-13

18-Sep-13

Commencement date of collective bargaining agreement

1-Jul-13

Expiration date of collective bargaining agreements

30-Jun-17

30-Jun-16

Base capacity of power plant

200

Number of generating units

Percentage ownership in natural gas-fired generation plant on land owned by Chugach

70.00%

Contract time period

'January 1, 2015 through March 31, 2018

'April 1, 2014 and terminating on March 31, 2018

Description of natural gas contract

'The new agreement is designed to fill the balance of Chugach's unmet needs in 2015 and 2016, up to 100% of unmet needs in 2017 and up to 100% of its total needs in the first quarter of 2018

Commencement date of long term contract for purchase of gas supply

1-Apr-11

1-Jan-15

1-Apr-14

Expiration date of long term contract for purchase of gas supply

31-Dec-16

31-Dec-14

31-Mar-18

Commencement date of long term contract for economy energy sales

5-Oct-12

Expiration date of long term contract for economy energy sales

'March of 2015

Estimated amount of gas under contract

60,000

40,000

17,700

Percentage of fuel supply needs filled by contracts, through 2014

100.00%

Percentage of fuel supply needs filled by contracts, in 2015

70.00%

Percentage of fuel supply needs filled by contracts, in 2016

40.00%

Percentage of natural gas needs met by current contracts

100.00%

Amount of committed energy sales

620,000