{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmortizationOfPresentValueOfRegulatedAssetForPlantAbandonment","label":"Public Utilities, Property, Plant and Equipment, Amortization of Present Value of Regulated Asset for Plant Abandonment","definition":"Amortization of the present value amount of future cost recoveries related to plant abandonment in regulated industries.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmortizationOfPresentValueOfRegulatedAssetForPlantAbandonment"}