. the total balance in the table above does not include interest and penalties of $ 242 and $ 260 as of december 31 , 2013 and 2012 , respectively , which is recorded as a component of income tax expense . the majority of the increased tax position is attributable to temporary differences . the increase in 2013 current period tax positions related primarily to the company 2019s change in tax accounting method filed in 2008 for repair and maintenance costs on its utility assets