Search Elements:
- Taxonomy
- us-gaap
- Name
- IncreaseDecreaseInAllowanceForEquityFundsUsedDuringConstruction
- Label
- Increase (Decrease) in Allowance for Equity Funds Used During Construction
- Period Type
- duration
- Balance Type
- credit
- Type
- xbrli:monetaryItemType
- Definition
- The increase (decrease) during the reporting period in the capitalized cost of equity (based on assumed rate of return) and / or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments. As a result of this capitalization, net income is increased. This element pertains to certain regulated industries, such as public utilities.