{"iri":"http://fasb.org/us-gaap/2026#AmountOfEmbeddedRegulatoryLiability","label":"Amount of Embedded Regulatory Liability","definition":"Discloses amount of embedded regulatory liabilities within the plant accounts. This may result when the regulatory depreciable life is shorter than the depreciable life generally used for nonregulatory accounting.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AmountOfEmbeddedRegulatoryLiability"}