{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesAllowanceForFundsUsedDuringConstructionAdditions","label":"Public Utilities, Allowance for Funds Used During Construction, Additions","definition":"Total increase in earnings in the period representing the 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.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesAllowanceForFundsUsedDuringConstructionAdditions"}