{"iri":"http://fasb.org/us-gaap/2026#RegulatoryIncomeTaxesPolicy","label":"Regulatory Income Taxes, Policy [Policy Text Block]","definition":"Disclosure of accounting policy for income taxes, including investment tax credits, and the related regulatory treatment (for example, whether deferred income tax accounting - normalization - is allowed in rate making).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RegulatoryIncomeTaxesPolicy"}