{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesNatureOfAllowanceForEarningsOnEquityCapitalizedForRateMakingPurposes","label":"Public Utilities, Nature of Allowance for Earnings on Equity Capitalized for Rate Making Purposes","definition":"Description of the nature of any allowance for earnings on shareholders' equity capitalized for rate making purposes but not for the financial statements.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesNatureOfAllowanceForEarningsOnEquityCapitalizedForRateMakingPurposes"}