{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmountOfDisallowedCostsForRecentlyCompletedPlant","label":"Public Utilities, Property, Plant and Equipment, Amount of Disallowed Costs for Recently Completed Plant","definition":"Amount of disallowed costs for rate making purposes for recently completed plants in regulated industries.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmountOfDisallowedCostsForRecentlyCompletedPlant"}