Search Elements:
- Taxonomy
- us-gaap
- Name
- PublicUtilitiesPolicyTextBlock
- Label
- Public Utilities, Policy [Policy Text Block]
- Period Type
- duration
- Type
- dtr-types:textBlockItemType
- Definition
- Disclosure of accounting policy for public utilities. Examples include a discussion about the scope criteria and appropriateness for and extent of the application of generally accepted accounting principles related to accounting for the effects of certain types of regulation (may include identification of specific business units). Other examples of the disclosures may include: descriptions of the form and economic effects of regulation (for example, but not limited to, recording of regulatory assets and liabilities to the rate setting process); statement about periodic assessments of periodic assessments of generally accepted accounting principles related to accounting for the effects of certain types of regulation; information regarding amortization of and return on regulatory assets and liabilities, including the remaining amounts and recovery or settlement periods; accounting for changes to recovery estimates; AFUDC, plant abandonment''s and plant disallowances.
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290000 - Disclosure - Accounting Policies
- DiscontinuanceOfCertainRegulatoryReportingPractices
- RegulatoryAssetsAndLiabilitiesRecognitionCriteria
- RegulatoryDepreciationAndAmortizationPolicy
- PlantConstructionUsingIntermediaryPolicy
- AllowanceForFundsUsedDuringConstructionPolicy
- PlantRetirementAndAbandonmentPolicy
- CapitalizationAndAmortizationOfFuelCostsPolicy
- UtilityRevenueAndExpenseRecognitionPolicy
- RegulatoryIncomeTaxesPolicy
- RegulatoryEnvironmentalCostsPolicy
- RevenueRecognitionForAlternativeRevenueProgramsPolicy
- OutageCostsPolicy
- EmissionCreditsOrAllowancesPolicy
- IntercompanyProfitToRegulatedAffiliatesPolicy
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