{"iri":"http://fasb.org/us-gaap/2026#SecuritizedRegulatoryTransitionAssetsNoncurrent","label":"Securitized Regulatory Transition Assets, Noncurrent","definition":"Carrying value of the regulatory asset that represents capitalized stranded costs that have been securitized (financed with debt) and are expected to be recoverable through a transition charge after one year (or beyond the operating cycle if longer). A transition charge is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecuritizedRegulatoryTransitionAssetsNoncurrent"}