Public Utilities, Allowance for Funds Used During Construction, Description

NamePublicUtilitiesAllowanceForFundsUsedDuringConstructionDescription
Namespacehttp://fasb.org/us-gaap/2021-01-31
Prefixus-gaap
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Public Utilities, Allowance for Funds Used During Construction, Descriptionen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Information pertaining to allowance for funds used during construction (AFUDC) for utilities (for example, description of projects, computation, amounts, rates, accounting, recovery period, noncash income). Allowance for funds used during construction represents the estimated costs of debt and equity financings necessary to finance the construction of regulated assets. May also indicate the financial statement captions that are affected by AFUDC, such as construction work in progress, other revenue, and interest expense (as a reduction for the capitalized portion).en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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Related Parent Concepts

NameRelation TypeRole
us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionNetIncreaseAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/RegulatedOperations