v3.26.3
ACCOUNTS RECEIVABLE
 9 Months Ended
Sep. 30, 2026
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
The following table presents the components of Accounts Receivable, Net on the Condensed Consolidated Balance Sheets:
(in millions)September 30, 2026December 31, 2025
Retail$157 $107 
Retail, Unbilled60 47 
Retail, Allowance for Credit Losses(12)(14)
Wholesale (1)
31 33 
Due from Affiliates (Note 5)
12 9 
Other19 14 
Accounts Receivable, Net$267 $196 
(1)Includes $10 million as of September 30, 2026 and December 31, 2025, of receivables related to revenue from derivative instruments.
ALLOWANCE FOR CREDIT LOSSES
TEP separately evaluates retail, wholesale, and other accounts receivable for credit losses and has not recorded an allowance for credit losses for non-retail accounts receivable. The following table presents the change in the balance of Retail, Allowance for Credit Losses included in Accounts Receivable, Net on the Condensed Consolidated Balance Sheets:
Three Months Ended September 30,Nine Months Ended September 30,
(in millions)2026202520262025
Beginning of Period$(11)$(11)$(14)$(13)
Credit Loss Expense(2)(3)(4)(5)
Write-offs1 1 6 5 
End of Period$(12)$(13)$(12)$(13)