Taxonomy

us-gaap

Name

ContributionsInAidOfConstruction

Label

Contributions in Aid of Construction

Period Type

instant

Balance Type

credit

Type

xbrli:monetaryItemType

Definition

Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction ("CIAC").

Parents:

• OtherLiabilitiesNoncurrentAbstract
• OtherUtilityBalanceSheetAccountsAbstract

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