{"iri":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInRegulatoryLiabilities","label":"Increase (Decrease) in Regulatory Liabilities","definition":"The increase (decrease) during the reporting period in regulated liabilities. Regulated liabilities are created when regulatory agency permits an entity to defer revenues to the balance sheet.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInRegulatoryLiabilities"}