No definition available.

Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 980
-SubTopic 340
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478742/980-340-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 980
-SubTopic 715
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478574/980-715-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478742/980-340-50-2

Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 980
-SubTopic 405
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477571/980-405-25-1