{"iri":"http://fasb.org/us-gaap/2026#RegulatoryAssetsAndLiabilitiesRecognitionCriteria","label":"Regulatory Assets and Liabilities, Recognition Criteria","definition":"Describes the entity's criteria for recording regulatory assets and regulatory liabilities only because they are included in the rate-setting process, and rate-related accruals and deferrals, such as amounts receivable from (or due to) customers under fuel adjustment clauses and interim rates collected prior to regulatory approval.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RegulatoryAssetsAndLiabilitiesRecognitionCriteria"}