{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxAssetsRegulatoryAssetsAndLiabilities","label":"Deferred Tax Assets, Regulatory Assets and Liabilities","definition":"Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences derived regulatory assets and liabilities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxAssetsRegulatoryAssetsAndLiabilities"}