{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfSpecificRegulatoryAssets","label":"Description of Specific Regulatory Assets","definition":"Describes a specific regulatory asset. May include such items as what is included in the asset, components, dates and amounts.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfSpecificRegulatoryAssets"}