DENVER -- Xcel Energy is taking heat for asking Colorado customers to pay for $121,000 in executive perks, ranging from spa retreats and eye-popping restaurant tabs to pro sports tickets and golf outings.

Here are some examples of 2008 entertainment and travel expenses Xcel wants its customers to shoulder: $9,524 of a $41,890 bill for a board retreat at the luxurious St. Julien Hotel and Spa in Boulder; $3,458 of a $15,211 bill at Frasca Restaurant in Boulder; and $3,746 of an $11,958 tab at McCormick's Fish House and Bar in Denver.

As for sporting events, Xcel wants consumers to pick up $5,410 of a $9,721 bill for Colorado Avalanche games; $2,578 for Rockies games and $19,323 of a $26,639 bill for "other employee ... sporting activity."

The energy giant says the expenses "were for legitimate business purposes and benefit our customers," but Xcel offered to remove the costs during last week's Public Utilities Commission hearings.

Xcel has requested a $180 million rate hike for 1.3 million state customers.

Consumer advocates are protesting charging ratepayers for executive goodies.

Colorado Consumer Counsel William Levis said Xcel shareholders -- not Colorado ratepayers -- should foot the bill for utility board members, executives and employees to attend Colorado Avalanche and Rockies games.

"If they cannot justify this as being directly related to an expense that benefits ratepayers, it should not be included in the rate (increase) case," Levis told 7NEWS Thursday. "It should be paid for by the shareholders of Xcel Energy."

"The Company finds that these occasional expenses are a reasonable cost of business, but offered to remove the costs from its request during the hearings, meaning that customers in Colorado will not be paying for these types of expenses," Xcel spokesman Tom Henley told 7NEWS.

The luxury expense request comes as Xcel is shutting off power to customers who can't pay bills during tough economic times.

Xcel cut off gas or electricity to nearly 30,000 delinquent customers in Colorado in the first five months of the year -- 15 percent more than during the same period a year ago.

Utility officials say Xcel doesn't like to cut off service, but has to keep unpaid bills from getting out of hand during the recession.