{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfRegulatoryAssetsAndLiabilities","label":"Description of Regulatory Assets and Liabilities","definition":"Describes a general nature of regulatory assets and liabilities. May include such items as what the assets and liabilities relate to and how recorded.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfRegulatoryAssetsAndLiabilities"}