{"iri":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInAllowanceForEquityFundsUsedDuringConstruction","label":"Increase (Decrease) in Allowance for Equity Funds Used During Construction","definition":"The increase (decrease) during the reporting period in the capitalized cost of equity (based on assumed rate of return) and / or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments. As a result of this capitalization, net income is increased. This element pertains to certain regulated industries, such as public utilities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInAllowanceForEquityFundsUsedDuringConstruction"}