- DefinitionDisclosure 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).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 980
-SubTopic 740
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479068/980-740-25-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 980
-SubTopic 740
-Name Accounting Standards Codification
-Section 25
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479068/980-740-25-2
+ Details
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