Plant Construction Using Intermediary, Policy [Policy Text Block]

NamePlantConstructionUsingIntermediaryPolicy
Namespacehttp://fasb.org/us-gaap/2022
Prefixus-gaap
Data typedtr-types:textBlockItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Plant Construction Using Intermediary, Policy [Policy Text Block]en-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Disclosure of accounting policy for a utility company's accounting treatment when it uses an intermediary for plant construction. The intermediary's work in progress is included by the utility in an appropriate caption under the utility plant. The related debt is included in long term liabilities and disclosed on the balance sheet or in a note.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
elementCreationTaxonomyVersion2008http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameReference Project:Taxonomy Technical Improvementhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2021http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic980http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic810http://fasb.org/us-gaap/role/ref/legacyRef
SectionS99http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph2http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(SAB Topic 10.A)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttps://asc.fasb.org/extlink&oid=116722093&loc=d3e661063-123039http://fasb.org/us-gaap/role/ref/legacyRef

Related Child Concepts

NameRelation TypeRole
us-gaap:InterestCostForPlantConstructionUsingIntermediaryPolicy
parent-childhttp://fasb.org/us-gaap/role/disclosure/AccountingPolicies

Related Parent Concepts

NameRelation TypeRole
us-gaap:PolicyTextBlockAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/ComprehensiveTextBlockList
us-gaap:PublicUtilitiesPolicyTextBlock
parent-childhttp://fasb.org/us-gaap/role/disclosure/AccountingPolicies