{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesAllowanceForFundsUsedDuringConstructionEquityCostsCapitalizedOnlyForRateMakingPurposes","label":"Public Utilities, Description of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes","definition":"Description of the nature of costs of debt and equity financing capitalized for setting rates but not capitalized for financial statement purposes.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesAllowanceForFundsUsedDuringConstructionEquityCostsCapitalizedOnlyForRateMakingPurposes"}