{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfRegulatoryCostsNotYetApproved","label":"Description of Regulatory Costs Not yet Approved","definition":"Describes regulatory costs not yet approved by the regulatory authority. May also include the accounting (for example, not included in regulated assets, recorded in other assets).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfRegulatoryCostsNotYetApproved"}