Accounting Standards Codification: 980 - Regulated Operations | ASC | GAAP Plus

# Reference Report Element
1 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Date of Contract Expiration
2 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Amount of Long-term Debt or Lease Obligation Outstanding
3 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Interest Included in Contract Charges
4 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power [Axis]
5 980 10 S99 1 (SAB Topic 10.D) Long-term Contracts for Purchase of Electric Power [Table]
6 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Annual Minimum Debt Service Payment Required
7 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Share of Plant Output Being Purchased
8 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power [Domain]
9 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Estimated Annual Cost
10 980 10 S99 1 (SAB Topic 10.D) Long-term Contract for Purchase of Electric Power, Description
11 980 10 S99 1 (SAB Topic 10.D) Schedule of Long-term Contracts for Purchase of Electric Power [Table Text Block]
12 980 10 S99 1 (SAB TOPIC 10.D) Utilities Operating Expense, Purchased Power under Long-term Contracts
13 980 10 05 1 Earnings Per Share Policy, Basic
14 980 10 05 1 Outage Costs, Policy [Policy Text Block]
15 980 10 05 1 Public Utilities, Policy [Policy Text Block]
16 980 10 15 2 (a) Public Utilities, Description of Regulatory Scope
17 980 10 05 3 Utility, Revenue and Expense Recognition, Policy [Policy Text Block]
18 980 20 45 1 Public Utility Property, Plant, and Equipment [Table Text Block]
19 980 20 45 1 Regulated and Unregulated Operation [Domain]
20 980 20 45 1 Regulation Status [Axis]
21 980 20 45 1 Public Utility, Property, Plant and Equipment [Table]
22 980 20 50 1 Discontinuance of Certain Regulatory Reporting Practices
23 980 20 50 1 Discontinued Application of Specialized Accounting for Regulated Operations
24 980 20 50 2 Discontinued Application of Specialized Accounting for Regulated Operations
25 980 20 40 3 Amount of Embedded Regulatory Liability
26 980 20 40 3 Amount of Embedded Regulatory Asset
27 980 20 40 6 Public Utilities, Disclosure of Regulatory Matters Pending
28 980 340 40 1 Regulatory Asset Recovery Assessments
29 980 340 35 1 Asset Impairment for Regulatory Action [Member]
30 980 340 35 1 Amount of Impairment to Carrying Amount of Regulatory Assets
31 980 340 50 1 Remaining Recovery Period of Regulatory Assets for which No Return on Investment During Recovery Period is Provided
32 980 340 25 1 Amount of Embedded Regulatory Asset
33 980 340 50 1 Schedule of Regulatory Assets [Table Text Block]
34 980 340 25 1 Deferred Project Costs [Member]
35 980 340 25 1 Asset Recoverable Gas Costs [Member]
36 980 340 25 1 Deferred Gain (Loss) on Early Extinguishment of Debt [Member]
37 980 340 25 1 Deferred Income Tax Charge [Member]
38 980 340 25 1 Deferred Fuel Costs [Member]
39 980 340 25 1 Asset Impairment for Regulatory Action [Member]
40 980 340 25 1 Asset Recovery Damaged Property Costs, Noncurrent
41 980 340 25 1 Asset Retirement Obligation Costs [Member]
42 980 340 25 1 Deferred Fuel Cost
43 980 340 25 1 Regulatory Asset Recovery Assessments
44 980 340 50 1 Securitized Regulatory Transition Assets, Noncurrent
45 980 340 50 1 Types of Net Regulatory Assets Earning Returns
46 980 340 50 1 Unrecovered Costs for Purchased Gas Amount
47 980 340 50 1 Description of Regulatory Assets and Liabilities
48 980 340 50 1 Schedule of Regulatory Assets [Table]
49 980 340 50 1 Capitalization and Amortization of Fuel Costs, Policy [Policy Text Block]
50 980 340 50 1 Description of Specific Regulatory Assets
51 980 340 25 1 Regulatory Assets and Liabilities, Recognition Criteria
52 980 340 25 1 Deferred Storm and Property Reserve Deficiency, Current
53 980 340 25 1 Natural Gas Transition Cost [Member]
54 980 340 25 1 Loss on Reacquired Debt [Member]
55 980 340 25 1 Demand Side Management Program Costs, Noncurrent
56 980 340 50 1 Remaining Amounts of Regulatory Assets for which No Return on Investment During Recovery Period is Provided
57 980 340 25 1 Deferred Storm and Property Reserve Deficiency, Noncurrent
58 980 340 25 1 Deferred Gas Cost
59 980 340 50 1 Amount of Embedded Regulatory Asset
60 980 340 50 1 Regulatory Assets, Noncurrent
61 980 340 50 1 Regulatory Asset [Axis]
62 980 340 50 1 Net Regulatory Assets
63 980 340 50 1 Regulatory Asset [Domain]
64 980 340 50 1 Regulatory Current Asset, End Date for Recovery
65 980 340 50 1 Regulatory Assets
66 980 340 50 1 Regulatory Assets, Current
67 980 340 45 1 Phase-in Plan, Amount of Capitalized Costs Recovered
68 980 340 45 1 Phase-in Plan, Amount of Costs Deferred for Rate-making Purposes
69 980 340 55 2 Remaining Amounts of Regulatory Assets for which No Return on Investment During Recovery Period is Provided
70 980 340 55 2 Remaining Recovery Period of Regulatory Assets for which No Return on Investment During Recovery Period is Provided
71 980 340 50 2 Phase-in Plan, Net Change in Amount of Costs Deferred for Rate-making Purposes
72 980 340 50 2 Schedule of Regulatory Assets [Table Text Block]
73 980 340 50 2 Schedule of Regulatory Assets [Table]
74 980 340 50 2 Regulatory Asset [Axis]
75 980 340 50 2 Public Utilities, Phase-in Plan Terms
76 980 340 50 2 Phase-in Plan, Amount of Costs Deferred for Rate-making Purposes
77 980 340 50 2 Phase-in Plan, Amount of Capitalized Costs Recovered
78 980 340 50 3 Public Utilities, Allowance for Funds Used During Construction, Additions
79 980 340 50 3 Public Utilities, Amount of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
80 980 340 50 3 Public Utilities, Amount of Allowance for Earnings on Equity Capitalized for Rate Making Purposes
81 980 340 50 3 Public Utilities, Description of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
82 980 340 50 3 Public Utilities, Nature of Allowance for Earnings on Equity Capitalized for Rate Making Purposes
83 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service
84 980 360 S99 1 (SAB Topic 10.C) Water Distribution [Member]
85 980 360 S99 1 (SAB Topic 10.C) Water Transmission [Member]
86 980 360 S99 1 (SAB Topic 10.C) Electricity Generation Plant, Non-Nuclear [Member]
87 980 360 S99 1 (SAB Topic 10.C) Other Plant in Service [Member]
88 980 360 S99 1 (SAB Topic 10.C) Gas Distribution [Member]
89 980 360 S99 1 (SAB Topic 10.C) Natural Gas Processing Plant [Member]
90 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Net Ownership Amount
91 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant [Axis]
92 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Ownership Amount of Other Assets
93 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant Interests [Table]
94 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Proportionate Ownership Share
95 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Ownership Amount of Construction Work in Progress
96 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation
97 980 360 S99 1 (SAB TOPIC 10.C) Jointly Owned Utility Plant [Domain]
98 980 360 S99 1 (SAB Topic 10.C) Schedule of Jointly Owned Utility Plants [Table Text Block]
99 980 360 S99 1 (SAB Topic 10.C) Jointly Owned Utility Plant, Name
100 980 360 25 1 Allowance for Funds Used During Construction, Investing Activities
101 980 360 25 1 Allowance for Funds Used During Construction, Policy [Policy Text Block]
102 980 360 25 1 Public Utilities, Allowance for Funds Used During Construction, Additions
103 980 360 35 1 Plant Retirement and Abandonment, Policy [Policy Text Block]
104 980 360 S99 2 (SAB Topic 10.E) Public Utilities, Property, Plant and Equipment, Amount of Disallowed Costs for Recently Completed Plant
105 980 360 S99 2 (SAB Topic 10.E) Public Utilities, Property, Plant and Equipment, Amount of Loss (Recovery) on Plant Abandonment
106 980 360 35 2 Public Utilities, Property, Plant and Equipment, Amortization of Present Value of Regulated Asset for Plant Abandonment
107 980 360 35 2 Plant Retirement and Abandonment, Policy [Policy Text Block]
108 980 360 35 3 (b) Public Utilities, Property, Plant and Equipment, Amortization of Present Value of Regulated Asset for Plant Abandonment
109 980 360 35 3 (b) Public Utilities, Property, Plant and Equipment, Present Value of Regulated Asset for Plant Abandonment
110 980 360 35 3 Plant Retirement and Abandonment, Policy [Policy Text Block]
111 980 360 35 9 Public Utilities, Property, Plant and Equipment, Amount of Loss (Recovery) on Plant Abandonment
112 980 360 35 12 Public Utilities, Property, Plant and Equipment, Amount of Remainder of Costs of Disallowed Assets for Recently Completed Plant
113 980 360 35 12 Public Utilities, Property, Plant and Equipment, Amount of Indirect Disallowance of Costs of Recently Completed Plants
114 980 360 35 12 Public Utilities, Property, Plant and Equipment, Amount of Disallowed Costs for Recently Completed Plant
115 980 360 35 13 Public Utilities, Property, Plant and Equipment, Amount of Indirect Disallowance of Costs of Recently Completed Plants
116 980 360 55 16 Public Utilities, Disclosure of Regulatory Matters Pending
117 980 Public Utilities Disclosure [Text Block]
118 980 360 55 17 Public Utilities, Disclosure of Regulatory Matters Pending
119 980 360 55 20 Public Utilities, Disclosure of Regulatory Matters Pending
120 980 360 55 21 Public Utilities, Disclosure of Regulatory Matters Pending
121 980 360 55 22 Public Utilities, Disclosure of Regulatory Matters Pending
122 980 360 55 23 Public Utilities, Disclosure of Regulatory Matters Pending
123 980 360 55 24 Public Utilities, Disclosure of Regulatory Matters Pending
124 980 360 55 25 Public Utilities, Disclosure of Regulatory Matters Pending
125 980 360 55 27 Public Utilities, Disclosure of Regulatory Matters Pending
126 980 360 55 28 Public Utilities, Disclosure of Regulatory Matters Pending
127 980 360 55 29 Public Utilities, Disclosure of Regulatory Matters Pending
128 980 405 25 1 (b) Refundable Gas Costs
129 980 405 25 1 Regulatory Assets and Liabilities, Recognition Criteria
130 980 405 25 1 Amount of Embedded Regulatory Liability
131 980 405 25 1 Deferred Income Tax Charge [Member]
132 980 405 25 1 Regulatory Liability [Domain]
133 980 405 25 1 Regulatory Liability [Axis]
134 980 405 25 1 Regulatory Liability, Current
135 980 405 25 1 Regulatory Liabilities
136 980 405 25 1 Public Utilities, Description of Specific Regulatory Liabilities
137 980 405 25 1 Description of Regulatory Assets and Liabilities
138 980 405 25 1 Deferred Gain (Loss) on Early Extinguishment of Debt [Member]
139 980 405 25 1 Schedule of Regulatory Liabilities [Table Text Block]
140 980 405 55 1 Storm Costs [Member]
141 980 410 S99 1 (SAB Topic 10.F) Environmental Restoration Costs [Member]
142 980 410 S99 1 (SAB Topic 10.F) Regulatory Environmental Costs, Policy [Policy Text Block]
143 980 410 25 2 Asset Retirement Obligation Costs [Member]
144 980 470 40 1 Deferred Gain (Loss) on Early Extinguishment of Debt [Member]
145 980 470 40 2 Loss on Reacquired Debt [Member]
146 980 605 50 1 Revenue Subject to Refund [Member]
147 980 605 50 1 Refund Received Related to Revenue from Different Year, Year Revenue Recognized
148 980 605 25 1 Revenue Recognition for Alternative Revenue Programs, Policy [Policy Text Block]
149 980 605 25 2 Revenue Recognition for Alternative Revenue Programs, Policy [Policy Text Block]
150 980 605 25 3 Revenue Recognition for Alternative Revenue Programs, Policy [Policy Text Block]
151 980 605 25 4 Revenue Recognition for Alternative Revenue Programs, Policy [Policy Text Block]
152 980 715 50 1 Pension Costs [Member]
153 980 715 50 1 Postretirement Benefit Costs [Member]
154 980 715 50 1 Regulatory Asset [Axis]
155 980 715 50 1 Schedule of Regulatory Assets [Table]
156 980 715 50 1 Schedule of Regulatory Assets [Table Text Block]
157 980 740 25 1 Regulatory Income Taxes, Policy [Policy Text Block]
158 980 740 25 1 Deferred Income Tax Charge [Member]
159 980 740 25 2 Regulatory Income Taxes, Policy [Policy Text Block]
160 980 740 25 2 Deferred Income Tax Charge [Member]
161 980 810 45 1 Intercompany Profit to Regulated Affiliates, Policy [Policy Text Block]
162 980 810 S99 2 (SAB Topic 10.A) Plant Construction Using Intermediary, Policy [Policy Text Block]
163 980 810 S99 2 (SAB Topic 10.A) Public Utilities, Property, Plant and Equipment, Interest Rate on Intermediary Debt for Electric Utility Plant Construction
164 980 810 S99 2 (SAB Topic 10.A) Public Utilities, Property, Plant and Equipment, Amount of Interest Incurred on Intermediary Debt for Electric Utility Plant Construction
165 980 810 S99 2 (SAB Topic 10.A) Public Utilities, Property, Plant and Equipment, Description of Electric Utility Use of Intermediary for Plant Construction
166 980 810 S99 2 (SAB Topic 10.A) Interest Cost for Plant Construction Using Intermediary, Policy [Policy Text Block]
167 980 835 25 1 Public Utilities, Allowance for Funds Used During Construction, Rate
168 980 835 25 1 Public Utilities, Allowance for Funds Used During Construction, Description
169 980 835 25 1 Public Utilities, Description of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
170 980 835 25 1 Public Utilities, Amount of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
171 980 835 25 1 Allowance for Funds Used During Construction, Capitalized Interest
172 980 835 25 1 Public Utilities, Allowance for Funds Used During Construction, Capitalized Cost of Equity
173 980 835 45 1 Public Utilities, Description of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
174 980 835 45 1 Capitalized Interest Costs, Including Allowance for Funds Used During Construction
175 980 835 45 1 Public Utilities, Allowance for Funds Used During Construction, Description
176 980 835 45 1 Public Utilities, Amount of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes
177 980 835 45 1 Public Utilities, Allowance for Funds Used During Construction, Capitalized Cost of Equity
178 980 835 45 1 Public Utilities, Allowance for Funds Used During Construction, Rate
179 980 840 55 1 Capital Leases, Income Statement, Amortization Expense
180 980 840 45 4 Amortization of Nuclear Fuel Lease