{"iri":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmountOfIndirectDisallowanceOfCostsOfRecentlyCompletedPlants","label":"Public Utilities, Property, Plant and Equipment, Amount of Indirect Disallowance of Costs of Recently Completed Plants","definition":"The amount of indirect disallowance of costs of a recently completed plant. When it becomes probable that part of the cost of a recently completed plant will be disallowed for rate-making purposes and a reasonable estimate of the amount of the disallowance can be made, the estimated amount of the probable disallowance is deducted from the reported cost of the plant and recognized as a loss. If part of the cost is explicitly, but indirectly, disallowed (for example, by an explicit disallowance of return on investment on a portion of the plant), an equivalent amount of cost is deducted from the reported cost of the plant and recognized as a loss.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PublicUtilitiesPropertyPlantAndEquipmentAmountOfIndirectDisallowanceOfCostsOfRecentlyCompletedPlants"}