Contributions in Aid of Construction

NameContributionsInAidOfConstruction
Namespacehttp://fasb.org/us-gaap/2022
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Contributions in Aid of Constructionen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
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").en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
elementCreationTaxonomyVersion2008http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote