{"profile":"tabular-data-package","name":"ferc2-extracted-xbrl","title":"Ferc1 data extracted from XBRL filings","resources":[{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"corporate_officer_certification_001_duration","dialect":{"table":"corporate_officer_certification_001_duration"},"title":"001 - Schedule - Corporate Officer Certification - duration","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"attestation_name","title":"Signing Person Name","type":"string","format":"default","description":"Name of person signing the corporate officer's certification."},{"name":"corporate_officer_certification_signature","title":"Corporate Officer Certification Signature","type":"string","format":"default","description":"Signature of Corporate Officer to certify the report."},{"name":"attestation_date","title":"Signed Date","type":"date","format":"default","description":"Date that corporate officer's certification was signed."},{"name":"attestation_title","title":"Signing Person Title","type":"string","format":"default","description":"Title of person signing the corporate officer's certification."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"corporate_officer_certification_001_instant","dialect":{"table":"corporate_officer_certification_001_instant"},"title":"001 - Schedule - Corporate Officer Certification - instant","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"identification_001_duration","dialect":{"table":"identification_001_duration"},"title":"001 - Schedule - Identification - duration","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"report_year","title":"Report Year","type":"integer","format":"default","description":"Year of the report."},{"name":"migrated_data","title":"Migrated Data","type":"boolean","format":"default","description":"This indicates the values shown in the rendering is historical data migrated from the database. 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Enter a value of \"R\" for a resubmission."},{"name":"name_of_contact_person","title":"Name of Contact Person","type":"string","format":"default","description":"Name of contact person for the respondent."},{"name":"report_date","title":"Report Date","type":"date","format":"default","description":"The date the report was submitted."},{"name":"title_of_contact_person","title":"Title of Contact Person","type":"string","format":"default","description":"Title of contact person for the respondent."},{"name":"name_change_date","title":"Name Change Date","type":"date","format":"default","description":"If legal name of respondent changed during the year, provide the date of the name change."},{"name":"company_identifier","title":"Company Identifier","type":"string","format":"default","description":"Unique entity Identification Number used by FERC."},{"name":"report_period","title":"Report Period","type":"string","format":"default","description":"Period of the report in the following format Q1, Q2, Q3, Q4."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"identification_001_instant","dialect":{"table":"identification_001_instant"},"title":"001 - Schedule - Identification - instant","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant 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These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock."},{"name":"schedule_revenues_from_transportation_of_gas_of_others_through_transmission_facilities_abstract","title":"Schedule Revenues from Transportation of Gas of Others Through Transmission Facilities [Abstract]","type":"string","format":"default","description":"ferc:ScheduleRevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract"},{"name":"schedule_miscellaneous_current_and_accrued_liabilities_abstract","title":"Schedule Miscellaneous Current and Accrued Liabilities [Abstract]","type":"string","format":"default","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract"},{"name":"schedule_investments_in_subsidiary_companies_abstract","title":"Schedule Investments in Subsidiary Companies 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submitted or not prepared","type":"string","format":"default","description":"If copies of stockholders' reports will be submitted, indicate the fact that they were submitted."},{"name":"schedule_gas_stored_abstract","title":"Schedule Gas Stored [Abstract]","type":"string","format":"default","description":"ferc:ScheduleGasStoredAbstract"},{"name":"schedule_other_gas_supply_expenses_abstract","title":"Schedule Other Gas Supply Expenses [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherGasSupplyExpensesAbstract"},{"name":"schedule_investments_abstract","title":"Schedule Investments [Abstract]","type":"string","format":"default","description":"ferc:ScheduleInvestmentsAbstract"},{"name":"schedule_accumulated_deferred_income_taxes_other_abstract","title":"Schedule Accumulated Deferred Income Taxes-Other 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feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"schedule_remarks_axis","title":"Schedule Remarks [Axis]","type":"string","format":"default","description":"ferc:ScheduleRemarksAxis"}],"primary_key":["entity_id","filing_name","publication_time","date","schedule_remarks_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_information_101_duration","dialect":{"table":"general_information_101_duration"},"title":"101 - Schedule - General Information - duration","description":"ferc:ScheduleGeneralInformationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"general_information_about_states_in_which_respondent_services_were_rendered","title":"General Information About States in Which Respondent Services Were Rendered","type":"string","format":"default","description":"State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated."},{"name":"engagement_date_of_independent_auditor","title":"Engagement Date of Independent Auditor","type":"date","format":"default","description":"The date when the independent accountant was initially engaged if changed from the previous year."},{"name":"incorporation_date","title":"Incorporation Date","type":"date","format":"default","description":"The date when the respondent was incorporated."},{"name":"date_when_possession_by_receiver_or_trustee_ceased","title":"Date When Possession by Receiver or Trustee Ceased","type":"date","format":"default","description":"If at any time during the year the property of respondent was held by a receiver or trustee, provide the date when possession by receiver or trustee ceased."},{"name":"title_of_officer_with_custody_of_corporate_books","title":"Title of Officer With Custody of Corporate Books","type":"string","format":"default","description":"Provide title of officer having custody of the general corporate books of account."},{"name":"incorporated_under_special_law_flag","title":"Incorporated under Special Law, Flag","type":"boolean","format":"default","description":"Indicate if the respondent was incorporated under a special law."},{"name":"special_law_respondent_incorporated_under","title":"Special Law Respondent Incorporated Under","type":"string","format":"default","description":"Provide a reference to the special law the respondent was incorporated under if applicable."},{"name":"indicator_that_respondent_is_not_incorporated_flag","title":"Indicator That Respondent Is Not Incorporated, Flag","type":"boolean","format":"default","description":"If the respondent was not incorporated, indicate the fact that it was not incorporated."},{"name":"name_of_receiver_or_trustee_holding_property_of_the_respondent","title":"Name of Receiver or Trustee Holding Property of the Respondent","type":"string","format":"default","description":"If at any time during the year the property of respondent was held by a receiver or trustee, provide the name of the receiver or trustee holding property of the respondent."},{"name":"date_receiver_took_possession_of_respondent_property","title":"Date Receiver or Trustee Took Possession of Respondent Property","type":"date","format":"default","description":"If at any time during the year the property of respondent was held by a receiver or trustee, provide the date such receiver or trustee took possession."},{"name":"state_of_incorporation","title":"State of Incorporation","type":"string","format":"default","description":"The name of the State under the laws of which an entity is incorporated."},{"name":"general_information_change_in_auditor_flag","title":"General Information Change in Auditor, Flag","type":"boolean","format":"default","description":"The respondent has engaged as the principal accountant to audit the financial statements an accountant who is not the principal accountant for the previous year's certified financial statements."},{"name":"authority_by_which_the_receivership_or_trusteeship_was_created","title":"Authority by Which the Receivership or Trusteeship Was Created","type":"string","format":"default","description":"If at any time during the year the property of respondent was held by a receiver or trustee, provide the authority by which the receivership or trusteeship was created."},{"name":"address_where_corporate_books_are_kept","title":"Address Where Corporate Books Are Kept","type":"string","format":"default","description":"Provide address of office where the general corporate books are kept and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept."},{"name":"organization_date","title":"Organization Date If Not Incorporated","type":"date","format":"default","description":"Date respondent was organized, if not Incorporated."},{"name":"type_of_organization_if_not_incorporated","title":"Type of Organization If Not Incorporated","type":"string","format":"default","description":"If the respondent was not incorporated, provide the type of organization."},{"name":"name_of_officer_with_custody_of_corporate_books","title":"Name of Officer With Custody of Corporate Books","type":"string","format":"default","description":"Provide name of officer having custody of the general corporate books of account."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_information_101_instant","dialect":{"table":"general_information_101_instant"},"title":"101 - Schedule - General Information - instant","description":"ferc:ScheduleGeneralInformationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"control_over_respondent_102_duration","dialect":{"table":"control_over_respondent_102_duration"},"title":"102 - Schedule - Control Over Respondent - duration","description":"ferc:ScheduleControlOverRespondentAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"control_over_respondent_axis","title":"Control over Respondent [Axis]","type":"string","format":"default","description":"Axis used to list entities that the respondent is controlled by. This axis is a typed axis using the company name as the typed value. The company name should be unique and contain no whitespace characters."},{"name":"type_of_control_over_the_respondent","title":"Type of Control over the Respondent","type":"string","format":"default","description":"Report an \"M\" if the company is the main parent or controlling company having ultimate control over the respondent. Otherwise, report a \"D\" for direct, an \"I\" for indirect, or a \"J\" for joint control. If control is in a holding company organization, report in a footnote the chain of organization."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"state_of_incorporation","title":"State of Incorporation","type":"string","format":"default","description":"The name of the State under the laws of which an entity is incorporated."},{"name":"name_of_company_controlling_respondent","title":"Name of Company Controlling Respondent","type":"string","format":"default","description":"The names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly, or jointly held controlover the respondent at the end of the year. If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained, and the purpose of the trust."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","control_over_respondent_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"control_over_respondent_102_instant","dialect":{"table":"control_over_respondent_102_instant"},"title":"102 - Schedule - Control Over Respondent - instant","description":"ferc:ScheduleControlOverRespondentAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"control_over_respondent_axis","title":"Control over Respondent [Axis]","type":"string","format":"default","description":"Axis used to list entities that the respondent is controlled by. This axis is a typed axis using the company name as the typed value. The company name should be unique and contain no whitespace characters."},{"name":"voting_stock_of_respondent_owned_by_others_percentage","title":"Voting Stock of Respondent Owned by Others, Percentage","type":"number","format":"default","description":"The percentage of voting stock of the respondent that is owned by others."}],"primary_key":["entity_id","filing_name","publication_time","date","control_over_respondent_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"corporations_controlled_by_respondent_103_duration","dialect":{"table":"corporations_controlled_by_respondent_103_duration"},"title":"103 - Schedule - Corporations Controlled by Respondent - duration","description":"ferc:ScheduleCorporationsControlledByRespondentAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"corporations_controlled_by_respondent_axis","title":"Corporations Controlled by Respondent [Axis]","type":"string","format":"default","description":"Axis used to list entities that the respondent has control over. This axis is a typed axis using the company name controlled as the typed value. The company name should be unique and contain no whitespace characters."},{"name":"company_controlled_by_respondent_kind_of_business_description","title":"Company Controlled by Respondent, Kind of Business Description","type":"string","format":"default","description":"Description of the nature of business of the company controlled by respondent."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"footnote_references","title":"Footnote References","type":"string","format":"default","description":"References to footnote providing additional information."},{"name":"name_of_company_controlled_by_respondent","title":"Name of Company Controlled by Respondent","type":"string","format":"default","description":"The names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote."},{"name":"type_of_control_over_the_respondent","title":"Type of Control over the Respondent","type":"string","format":"default","description":"Report an \"M\" if the company is the main parent or controlling company having ultimate control over the respondent. Otherwise, report a \"D\" for direct, an \"I\" for indirect, or a \"J\" for joint control. If control is in a holding company organization, report in a footnote the chain of organization."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","corporations_controlled_by_respondent_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"corporations_controlled_by_respondent_103_instant","dialect":{"table":"corporations_controlled_by_respondent_103_instant"},"title":"103 - Schedule - Corporations Controlled by Respondent - instant","description":"ferc:ScheduleCorporationsControlledByRespondentAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"corporations_controlled_by_respondent_axis","title":"Corporations Controlled by Respondent [Axis]","type":"string","format":"default","description":"Axis used to list entities that the respondent has control over. This axis is a typed axis using the company name controlled as the typed value. The company name should be unique and contain no whitespace characters."},{"name":"voting_stock_owned_by_respondent_percentage","title":"Voting Stock Owned by Respondent Percentage","type":"number","format":"default","description":"The percent of voting stock owned by the respondent at end of year."}],"primary_key":["entity_id","filing_name","publication_time","date","corporations_controlled_by_respondent_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"security_holders_and_voting_powers_107_duration","dialect":{"table":"security_holders_and_voting_powers_107_duration"},"title":"107 - Schedule - Security Holders and Voting Powers - duration","description":"ferc:ScheduleSecurityHoldersAndVotingPowersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"voting_securities_type_axis","title":"Voting Securities Type  [Axis]","type":"string","format":"default","description":"Information categorized by the type of voting security."},{"name":"date_of_the_latest_closing_of_the_stock_book","title":"Date of the Latest Closing of the Stock Book","type":"date","format":"default","description":"Date of the latest closing of the stock book prior to end of year."},{"name":"date_and_place_of_the_latest_general_meeting","title":"Date and Place of the Latest General Meeting","type":"string","format":"default","description":"Date and place of the latest general meeting held."},{"name":"date_of_the_latest_general_meeting_voting_securities","title":"Date of the Latest General Meeting Voting Securities","type":"date","format":"default","description":"Date of total number of votes cast."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","voting_securities_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"security_holders_and_voting_powers_107_instant","dialect":{"table":"security_holders_and_voting_powers_107_instant"},"title":"107 - Schedule - Security Holders and Voting Powers - instant","description":"ferc:ScheduleSecurityHoldersAndVotingPowersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"voting_securities_type_axis","title":"Voting Securities Type  [Axis]","type":"string","format":"default","description":"Information categorized by the type of voting security."},{"name":"number_of_votes_cast_at_the_latest_general_meeting","title":"Number of Votes Cast at the Latest General Meeting","type":"integer","format":"default","description":"State the total number of votes cast at the latest general meeting prior to the end of year for election of directors of the respondent."},{"name":"number_of_votes_cast_by_proxy_at_the_latest_general_meeting","title":"Number of Votes Cast by Proxy at the Latest General Meeting","type":"integer","format":"default","description":"State the total number of such votes cast by proxy."},{"name":"number_of_security_holders","title":"Number of Security Holders","type":"integer","format":"default","description":"Total number of security holders holding voting securities."},{"name":"number_of_votes_of_voting_securities","title":"Number of Votes of Voting Securities","type":"integer","format":"default","description":"Total number of votes of all voting securities."},{"name":"number_of_votes_of_security_holders","title":"Number of Votes of Security Holders","type":"integer","format":"default","description":"Number of Votes by all Security holders. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote."}],"primary_key":["entity_id","filing_name","publication_time","date","voting_securities_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"security_holders_and_voting_powers_sequence_107_duration","dialect":{"table":"security_holders_and_voting_powers_sequence_107_duration"},"title":"107 - Schedule - Security Holders and Voting Powers - Sequence - duration","description":"ferc:ScheduleSecurityHoldersAndVotingPowersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"name_title_and_address_of_security_holder_axis","title":"Name (Title) and Address of Security Holder [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name, title, and address of security holders."},{"name":"voting_securities_type_axis","title":"Voting Securities Type  [Axis]","type":"string","format":"default","description":"Information categorized by the type of voting security."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_title_and_address_of_security_holder","title":"Name (Title) and Address of Security Holder","type":"string","format":"default","description":"Name, Title and Address, including officers and directors, of the 10 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the highest. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","name_title_and_address_of_security_holder_axis","voting_securities_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"security_holders_and_voting_powers_sequence_107_instant","dialect":{"table":"security_holders_and_voting_powers_sequence_107_instant"},"title":"107 - Schedule - Security Holders and Voting Powers - Sequence - instant","description":"ferc:ScheduleSecurityHoldersAndVotingPowersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"name_title_and_address_of_security_holder_axis","title":"Name (Title) and Address of Security Holder [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name, title, and address of security holders."},{"name":"voting_securities_type_axis","title":"Voting Securities Type  [Axis]","type":"string","format":"default","description":"Information categorized by the type of voting security."},{"name":"number_of_votes_of_security_holders","title":"Number of Votes of Security Holders","type":"integer","format":"default","description":"Number of Votes by all Security holders. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote."}],"primary_key":["entity_id","filing_name","publication_time","date","name_title_and_address_of_security_holder_axis","voting_securities_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"important_changes_during_the_quarter_year_108_1_duration","dialect":{"table":"important_changes_during_the_quarter_year_108_1_duration"},"title":"108.1 - Schedule - Important Changes During The Quarter Year - duration","description":"ferc:ScheduleImportantChangesDuringTheQuarterYearAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"disclosure_of_significant_event_that_respondent_participates_in_a_cash_management_programs_text_block","title":"Disclosure of Significant Event That Respondent Participates in A Cash Management Programs [Text Block]","type":"string","format":"default","description":"Disclosure of significant events or transactions causing the proprietary capital ratio to be less than 30 percent if the respondent participates in a cash management program(s). Include details of extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Include description of plans, if any, to regain at least a 30 percent proprietary ratio."},{"name":"disclosure_of_important_leaseholds_that_have_been_acquired_or_given_assigned_or_surrendered_text_block","title":"Disclosure of Important Leaseholds That Have Been Acquired or Given, Assigned or Surrendered [Text Block]","type":"string","format":"default","description":"Disclosure of important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered."},{"name":"disclosure_of_estimated_increase_or_decrease_in_annual_revenues_caused_by_important_rate_changes_text_block","title":"Disclosure of Estimated Increase or Decrease in Annual Revenues Caused by Important Rate Changes [Text Block]","type":"string","format":"default","description":"Disclosure of estimated increase or decrease in annual revenues caused by important rate changes. Include effective date and approximate amount of increase or decrease for each revenue classification and the number of customers affected."},{"name":"disclosure_of_important_extension_or_reduction_of_transmission_or_distribution_system_text_block","title":"Disclosure of Important Extension or Reduction of Transmission or Distribution System [Text Block]","type":"string","format":"default","description":"Disclosure of important extension or reduction of transmission or distribution system. Include territory added or relinquished and date operations began or ceased and cite Commission authorization, if any was required."},{"name":"disclosure_of_obligations_incurred_or_assumed_by_respondent_as_guarantor_for_the_performance_by_another_of_any_agreement_or_obligation_text_block","title":"Disclosure of Obligations Incurred or Assumed by Respondent As Guarantor for the Performance by Another of Any Agreement or Obligation [Text Block]","type":"string","format":"default","description":"Disclosure of obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including ordinary commercial paper maturing on demand or not later than one year after date of issue."},{"name":"disclosure_of_materially_important_transactions_of_the_respondent_not_disclosed_elsewhere_text_block","title":"Disclosure of Materially Important Transactions of the Respondent Not Disclosed Elsewhere [Text Block]","type":"string","format":"default","description":"Disclosure of any material transactions of the respondent not disclosed elsewhere in which an officer, director, security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person has a material interest."},{"name":"disclosure_of_estimated_annual_effect_and_nature_of_any_important_wage_scale_changes_text_block","title":"Disclosure of Estimated Annual Effect and Nature of Any Important Wage Scale Changes [Text Block]","type":"string","format":"default","description":"Disclosure of the estimated annual effect and nature of any important wage scale changes during the year."},{"name":"disclosure_of_changes_in_articles_of_incorporation_or_amendments_to_charter_text_block","title":"Disclosure of Changes in Articles of Incorporation or Amendments to Charter [Text Block]","type":"string","format":"default","description":"Disclosure of changes in articles of incorporation or amendments to charter. Include the nature and purpose of such changes or amendments."},{"name":"disclosure_of_purchase_or_sale_of_an_operating_unit_or_system_text_block","title":"Disclosure of Purchase or Sale of An Operating Unit or System [Text Block]","type":"string","format":"default","description":"Disclosure of purchase or sale of an operating unit or system."},{"name":"disclosure_of_status_of_any_materially_important_legal_proceedings_text_block","title":"Disclosure of Status of Any Materially Important Legal Proceedings [Text Block]","type":"string","format":"default","description":"Disclosure of the status of any material legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year."},{"name":"disclosure_of_changes_in_officers_directors_major_security_holders_and_voting_powers_of_the_respondent_text_block","title":"Disclosure of Changes in Officers, Directors, Major Security Holders and Voting Powers of the Respondent [Text Block]","type":"string","format":"default","description":"Disclosure of changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period."},{"name":"disclosure_of_changes_in_and_important_additions_to_franchise_rights_text_block","title":"Disclosure of Changes in and Important Additions to Franchise Rights [Text Block]","type":"string","format":"default","description":"Disclosure of changes in and important additions to franchise rights."},{"name":"disclosure_of_acquisition_of_ownership_in_other_companies_by_reorganization_merger_or_consolidation_with_other_companies_text_block","title":"Disclosure of Acquisition of Ownership in Other Companies by Reorganization, Merger, or Consolidation With Other Companies [Text Block]","type":"string","format":"default","description":"Disclosure of acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"important_changes_during_the_quarter_year_108_1_instant","dialect":{"table":"important_changes_during_the_quarter_year_108_1_instant"},"title":"108.1 - Schedule - Important Changes During The Quarter Year - instant","description":"ferc:ScheduleImportantChangesDuringTheQuarterYearAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_assets_and_other_debits_110_duration","dialect":{"table":"comparative_balance_sheet_assets_and_other_debits_110_duration"},"title":"110 - Schedule - Comparative Balance Sheet - Assets And Other Debits - duration","description":"ferc:ScheduleComparativeBalanceSheetAssetsAndOtherDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_assets_and_other_debits_110_instant","dialect":{"table":"comparative_balance_sheet_assets_and_other_debits_110_instant"},"title":"110 - Schedule - Comparative Balance Sheet - Assets And Other Debits - instant","description":"ferc:ScheduleComparativeBalanceSheetAssetsAndOtherDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_special_funds","title":"Other Special Funds (Major Only)","type":"number","format":"default","description":"This account shall include the amount of cash and book cost of investments which have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account with appropriate title, shall be kept for each fund. \nNote: Amounts deposited with a trustee under the terms of an irrevocable trust agreement for pensions or other employee benefits shall not be included in this account."},{"name":"unamortized_debt_expense","title":"Unamortized Debt Expense","type":"number","format":"default","description":"This account shall include expenses related to the issuance or assumption of debt securities. Amounts recorded in this account shall be amortized over the life of each respective issue under a plan which will distribute the amount equitably over the life of the security. The amortization shall be on a monthly basis, and the amounts thereof shall be charged to account 428, Amortization of Debt Discount and Expense. Any unamortized amounts outstanding at the time that the related debt is prematurely reacquired shall be accounted for as indicated in General Instruction 17."},{"name":"system_balancing_gas","title":"System Balancing Gas","type":"number","format":"default","description":"This account is to be used to record the cost of system gas designated as available for transmission load balancing (including no-notice transportation) and other uses associated with maintaining efficient transmission operations other than gas properly recordable in Account 117.1 or the plant accounts. Detailed records must be kept separately identifying volumes and unit prices of system gas held in underground storage facilities and held in pipelines.\n\nFor utilities using fixed asset accounting, the cost initially recorded herein cannot be changed except for adjustments to volumes designated as system gas. Encroachments upon system gas must be accounted for in accordance with the instructions to Account 117.4, Gas owed to system gas."},{"name":"accumulated_provision_for_uncollectible_accounts_credit","title":"Accumulated Provision for Uncollectible Accounts, Credit","type":"number","format":"default","description":"A. This account shall be credited with amounts provided for losses on accounts receivable which may become uncollectible, and also with collections on accounts previously charged hereto. Concurrent charges shall be made to account 904, Uncollectible Accounts, for amounts applicable to utility operations, and to corresponding accounts for other operations. Records shall be maintained so as to show the write-offs of accounts receivable for each utility department. \nB. This account shall be subdivided to show the provision applicable to the following classes of accounts receivable: \nUtility Customers. \nMerchandising, Jobbing and Contract Work. \nOfficers and Employees. \nOthers. \nNote A: Accretions to this account shall not be made in excess of a reasonable provision against losses of the character provided for.\nNote B: If provisions for uncollectible notes receivable or for uncollectible receivables from associated companies are necessary, separate subaccounts therefore shall be established under the account in which the receivable is carried."},{"name":"nonutility_property","title":"Nonutility Property","type":"number","format":"default","description":"A. This account shall include the book cost of land, structures, equipment or other tangible or intangible property owned by the utility, but not used in utility service and not properly includible in account 105, Gas Plant Held for Future Use. This account shall also include, where applicable, amounts recorded for asset retirement costs associated with nonutility plant.\nB. This account shall also include the amount recorded under capital leases for property leased from others and used by the utility in its nonutility operations. Records shall be maintained with respect to each lease reflecting: (1) name of lessor, (2) basic details of lease, (3) terminal date, (4) original cost or fair market value of property leased, (5) future minimum lease payments, (6) executory costs, (7) present value of minimum lease payments, (8) the amount representing interest and the interest rate used, and (9) expenses paid.\nC. This account shall be subdivided so as to show the amount of property used in operations which are nonutility in character but nevertheless constitute a distinct operating activity of the company (such as operation of an ice department where such activity is not classed as a utility) and the amount of miscellaneous property not used in operations. The records in support of each subaccount shall be maintained so as to show an appropriate classification of the property. \nNote: In the event of the subsequent sale or other disposition of property included in this account which had been previously recorded in account 105, Gas Plant Held for Future Use, or account 105.1, Production Properties Held for Future Use, such property costs shall be accounted for in accordance with paragraph C of accounts 105 and 105.1, respectively."},{"name":"temporary_cash_investments","title":"Temporary Cash Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash. \nB. This account shall be so maintained as to show separately temporary cash investments in securities of associated companies and of others. Records shall be kept of any pledged investments."},{"name":"fuel_stock","title":"Fuel Stock (Major Only)","type":"number","format":"default","description":"This account shall include the book cost of fuel on hand.\n\n1. Invoice price of fuel less any cash or other discounts.\n2. Freight, switching, demurrage and other transportation charges, not including, however, any charges for unloading from the shipping medium.\n3. Excise taxes, purchasing agents’ commissions, insurance and other expenses directly assignable to cost of fuel."},{"name":"interest_and_dividends_receivable","title":"Interest and Dividends Receivable (Major Only)","type":"number","format":"default","description":"This account shall include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, etc., the payment of which is reasonably assured, and the amount of dividends declared or guaranteed on stocks owned. \nNote A: Interest which is not subject to current settlement shall not be included herein but in the account in which is carried the principal on which the interest is accrued.\nNote B: Interest and dividends receivable from associated companies shall be included in account 146. Accounts Receivable from Associated Companies."},{"name":"other_regulatory_assets","title":"Other Regulatory Assets","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory-created assets, not includible in other accounts, resulting from the ratemaking actions of regulatory agencies. (See Definition No. 31.)\nB. The amounts included in this account are to be established by those charges which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that such items will be included in a different period(s) for purposes of developing rates that the utility is authorized to charge for its utility services. When specific identification of the particular source of a regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization plans, account 407.4, regulatory credits, shall be credited. The amounts recorded in this account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets established through the use of account 407.4 shall be charged to account 407.3, Regulatory debits, concurrent with the recovery in rates. \nC. If rate recovery of all or part of an amount included in this account is disallowed, the disallowed amount shall be charged to Account 426.5, Other Deductions, or Account 435, Extraordinary Deductions, in the year of the disallowance.\nD. The records supporting the entries to this account shall be kept so that the utility can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account."},{"name":"plant_materials_and_operating_supplies","title":"Plant Materials and Operating Supplies","type":"number","format":"default","description":"A. This account shall include the cost of materials purchased primarily for use in the utility business for construction, operation and maintenance purposes. This account shall include also the book cost of materials recovered in connection with construction, maintenance or the retirement of property, such materials being credited to construction, maintenance or accumulated depreciation provision, respectively, and included herein as follows: \n(1) Reusable materials consisting of large individual items shall be included in this account at original cost, estimated if not known. The cost of repairing such items shall be charged to the maintenance account appropriate for the previous use. \n(2) Reusable materials consisting of relatively small items, the identity of which (from the date of original installation to the final abandonment or sale thereof) cannot be ascertained without undue refinement in accounting, shall be included in this account at current prices new for such items. The cost of repairing such items shall be charged to the appropriate expense account as indicated by previous use. \n(3) Scrap and nonusable materials included in this account shall be carried at the estimated net amount realizable therefrom. The difference between the amounts realized for scrap and nonusable materials sold and the net amount at which the materials were carried in this account, as far as practicable, shall be adjusted to the accounts credited when the materials were charged to this account. \nB. Materials and supplies issued shall be credited hereto and charged to the appropriate construction, operating expense, or other account on the basis of a unit price determined by the use of cumulative average, first-in-first out, or such other method of inventory accounting as conforms with accepted accounting standards consistently applied. \nItems\n1. Invoice price of materials less cash or other discounts. \n2. Freight, switching or other transportation charges when practicable to include as part of the cost of particular materials to which they relate. \n3. Customs duties and excise taxes. \n4. Costs of inspection and special tests prior to acceptance. \n5. Insurance and other directly assignable charges.\nNote: Where expenses applicable to materials purchased cannot be directly assigned to particular purchases, they shall be charged to account 163, Stores expenses Undistributed."},{"name":"accumulated_provision_for_depreciation_and_amortization_of_nonutility_property","title":"Accumulated Provision for Depreciation and Amortization of Nonutility Property","type":"number","format":"default","description":"This account shall include the accumulated provision for depreciation and amortization applicable to nonutility property."},{"name":"deferred_debits","title":"Deferred Debits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Net Utility Plant; Account 116, Utility Plant Adjustments; Account 117.1, Gas Stored-Base Gas; Account 117.2, System Balancing Gas; Account 117.3, Gas Stored in Reservoirs and Pipelines-Noncurrent; Account 117.4, Gas Owed to System Gas; Total Other Property and Investments; Total Current and Accrued Assets; Total Deferred Debits."},{"name":"merchandise","title":"Merchandise","type":"number","format":"default","description":"This account shall include the book cost of materials and supplies, and appliances and equipment held primarily for merchandising, jobbing, and contract work. The principles prescribed in accounting for utility materials and supplies shall be observed in respect to items carried in this account."},{"name":"gas_stored_base_gas","title":"Gas Stored-Base Gas","type":"number","format":"default","description":"This account is to include the cost of recoverable gas volumes that are necessary, in addition to those volumes for which cost are properly includable in Account 101, Gas plant in service, to maintain pressure and deliverability requirements for each storage facility. Nonrecoverable gas volumes used for this purpose are to be recorded in Account 352.3, Nonrecoverable natural gas. For utilities using the fixed asset method of accounting, the cost of base gas applicable to each gas storage facility shall not be changed from the amount initially recorded except to reflect changes in volumes designated as base gas. If an inventory method is used to account for gas included herein, the utility may, at its election, price withdrawals in accordance with the instructions to Account 117.4."},{"name":"other_property_and_investments","title":"Other Property and Investments","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 121, Nonutility Property; Account 122, Accumulated Provision for Depreciation and Amortization of Nonutility Property; Account 123, Investment in Associated Companies; Account 123.1, Investment in Subsidiary Companies; Noncurrent Portion of Allowances, Account 124, Other Investments; Account 125, Sinking Funds; Account 126, Depreciation Fund; Account 127, Amortization Fund—Federal (Major only); Account 128, Other Special Funds; Account 175, Derivative Instrument Assets (Long-term); Account 176, Derivative Instrument Assets—Hedges (Long-term)."},{"name":"nuclear_materials_held_for_sale","title":"Nuclear Materials Held for Sale (Major Only)","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 This account shall include the net salvage value of uranium, plutonium and other nuclear materials held by the company for sale or other disposition and that are not to be reused by the company in its electric utility operations. This account shall be debited and account 120.5, Accumulated Provision for Amortization of Nuclear Fuel Assemblies, credited for such net salvage value. Any difference between the amount recorded in this account and the actual amount realized from the sale of materials shall be debited or credited, as appropriate, to account 518, Nuclear Fuel Expense at the time of such sale."},{"name":"other_investments","title":"Other Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments in securities issued or assumed by nonassociated companies, investment advances to such companies, and any investments not accounted for elsewhere. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, interest and dividend income.) \nB. The cost of capital stock of the utility reacquired by it under a definite plan for resale pursuant to authorization by the Board of Directors may, if permitted by statutes, be included in a separate subdivision of this account. (See also account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, and account 217, Reacquired Capital Stock.) \nC. The records shall be maintained in such manner as to show the amount of each investment and the investment advances to each person. \nNote A: Securities owned and pledged shall be included in this account, but securities held in special deposits or in special funds shall be included in appropriate deposit or fund accounts. A complete record of securities pledged shall be maintained.\nNote B: Securities held as temporary cash investments shall not be included in this account.\nNote C: See Note D of account 123."},{"name":"allowance_inventory_and_withheld","title":"Allowance Inventory and Withheld","type":"number","format":"default","description":"Account, 158.1 Allowance inventory. A. This account shall include the cost of allowances owned by the utility and not withheld by the Environmental Protection Agency. See General Instruction No. 21; and \n\nAccount 158.2, Allowances Withheld. B. This account shall be credited and Account 509, Allowances, shall be debited concurrent with the monthly emission of sulfur dioxide. C. Separate subdivisions of this account shall be maintained so as to separately account for those allowances usable in the current year and in each subsequent year. The underlying records of these subdivisions shall be maintained in sufficient detail so as to identify each allowance included; the origin of each allowance; and the acquisition cost, if any, of the allowance. \n\n158.2 Allowances withheld. A. This account shall include the cost of allowances owned by the utility but withheld by the Environmental Protection Agency. (See General Instruction\nNo. 21.). B. The inventory cost of the allowances released by the Environmental Protection Agency for use by the utility shall be transferred to Account 158.1, Allowance Inventory. C. The underlying records of this account shall be maintained in sufficient detail so as to identify each allowance included; the origin of each allowance; and the acquisition cost, if any, of the allowances."},{"name":"nuclear_fuel_net","title":"Nuclear Fuel, Net","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 Nuclear Fuel less Accumulated Provision for Amortization of Nuclear Fuel Assemblies."},{"name":"liquefied_natural_gas_stored_and_held_for_processing","title":"Liquefied Natural Gas Stored and Held for Processing","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in:\n Account 164.2, Liquefied Natural Gas Stored. A. This account shall include the cost of liquefied natural gas stored in above or below ground facilities. B. Natural gas purchased in a liquefied form shall be priced at the cost of such gas to the utility. Natural gas liquefied by the utility shall be priced according to generally accepted methods of cost determination consistently applied from year to year. Transmission expenses for facilities to the utility used in moving the gas to the storage facilities shall not be included in the inventory of gas except as may be authorized by the Commission. \n C. Amounts debited to this account for natural gas placed in stored shall be credited to account 808.2, Gas Delivered to Storage—Credit. Amounts credited to this account for gas withdrawn from storage shall be debited to account 808.1, Gas Withdrawn from Storage—Debit. D. Withdrawals of gas may be priced according to the first-in-first-out, lastin- first-out, or weighted average cost method provided the method adopted by the utility is used consistently from year to year and inventory records are maintained in accordance therewith. Commission approval must be obtained for any other pricing method or for any change in the pricing method adopted by the utility. Separate records shall be maintained for each storage project of the Dth of gas delivered to storage and remaining in storage. E. Adjustments for inventory losses shall be charged to account 842.3, Gas Losses. And;\n Account 164.3 Liquefied natural gas held for processing. A. This account shall include the cost of base load liquefied natural gas available for vaporization and injection into the utility’s natural gas system. B. Natural gas purchased in a liquefied form shall be priced at the cost of such gas to the utility. C. Amounts debited to this account for liquefied natural gas purchased for processing shall be credited to account 809.2, Deliveries of Natural Gas for Processing—Credit. Amounts credited for liquefied natural gas processed shall be debited to account 809.1, Withdrawals of Liquefied Natural Gas Held for Processing—Debit. D. Withdrawals of gas held for vaporization may be priced according to the first-in-first-out, last-in-first-out or weighted average cost method provided the method adopted by the utility is used consistently from year to year and inventory records are maintained in accordance therewith. Commission approval must be obtained for any other pricing method or for any change from the pricing method adopted by the utility. Separate records shall be maintained for Dth of gas purchased for processing, processed, and remaining for processing. E. Adjustments for inventory losses shall be charged to account 846.1, Gas Losses."},{"name":"derivative_instrument_assets_hedges","title":"Derivative Instrument Assets-Hedges","type":"number","format":"default","description":"A. This account shall include the amounts paid for derivative instruments, and the change in the fair value of derivative instrument assets designated by the utility as cash flow or fair value hedges. \nB. When a utility designates a derivative instrument asset as a cash flow hedge it will record the change in the fair value of the derivative instrument in this account with a concurrent charge to account 219, accumulated other comprehensive income, with the effective portion of the derivative gain or loss. The ineffective portion of the cash flow hedge shall be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income. \nC. When a utility designates a derivative instrument asset as a fair value hedge it shall record the change in the fair value of the derivative instrument in this account with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge shall be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income."},{"name":"current_and_accrued_assets","title":"Current and Accrued Assets","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period included in: Account 131, Cash; Accounts 132-134, Special Deposits; Account 135, Working Funds; Account 136, Temporary Cash Investments; Account 141, Notes Receivable; Account 142, Customer Accounts Receivable; Account 143, Other Accounts Receivable; Account 144, Accumulated Provision for Uncollectable Accounts-Cr; Account 145, Notes Receivable from Associated Companies; Account 146, Accounts Receivable from Associated Companies; Account 151, Fuel Stock; Account 152, Fuel Stock Expenses Undistributed; Account 153, Residuals and Extracted Products; Account 154, Plant Materials and Operating Supplies; Account 155, Merchandise; Account 156, Other Materials and Supplies; Account 157, Nuclear Materials Held for Sale; Accounts 158.1 and 158.2, Allowances; (Less) Noncurrent Portion of Allowances; Account 163, Stores Expense Undistributed; Account 164.1, Gas Stored-Current; Accounts 164.2 and 164.3, Liquefied Natural Gas Stored and Held for Processing; Account 165, Prepayments; Accounts 166 and 167, Advances for Gas; Account 171, Interest and Dividends Receivable; Account 172, Rents Receivable; Account 173, Accrued Utility Revenues; Account 174, Miscellaneous Current and Accrued Assets; Account 175, Derivative Instrument Assets; (Less) Long-Term Portion of Derivative Instrument Assets; Account 176, Derivative Instrument Assets - Hedges; (Less) Long-Term Portion of Derivative Instrument Assets - Hedges."},{"name":"utility_plant_and_construction_work_in_progress","title":"Utility Plant and Construction Work in Progress","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period for Utility Plant and Construction Work in Progress."},{"name":"fuel_stock_expenses_undistributed","title":"Fuel Stock Expenses Undistributed (Major Only)","type":"number","format":"default","description":"A. This account may include the cost of labor and of supplies used and expenses incurred in unloading fuel from the shipping medium and in the handling thereof prior to its use, if such expenses are sufficiently significant in amount to warrant being treated as a part of the cost of fuel inventory rather than being charged direct to expense as incurred. \nB. Amounts included herein shall be charged to expense as the fuel is used to the end that the balance herein, shall not exceed the expenses attributable to the inventory of fuel on hand. \n\nLabor:\n1. Procuring and handling of fuel.\n2. All routine fuel analyses.\n3. Unloading from shipping facility and putting in storage.\n4. Moving of fuel in storage and transferring from one station to another.\n5. Handling from storage or shipping facility to first bunker, hopper, bucket, tank or holder of boiler house structure.\n6. Operation of mechanical equipment, such as locomotives, trucks, cars, boats, barges, cranes, etc.\nSupplies and Expenses:\n7. Tools, lubricants and other supplies.\n8. Operating supplies for mechanical equipment.\n9. Transportation and other expenses in moving fuel.\n10. Stores expenses applicable to fuel."},{"name":"notes_receivable_from_associated_companies","title":"Notes Receivable from Associated Companies","type":"number","format":"default","description":"A. These accounts shall include notes and drafts upon which associated companies are liable, and which mature and are expected to be paid in full not later than one year from date of issue, together with any interest thereon, and debit balances subject to current settlement in open accounts with associated companies. Items which do not bear a specified due date but which have been carried for more than twelve months and items which are not paid within twelve months from due date shall be transferred to account 123, Investment in Associated Companies. \nB. A natural gas company participating in a cash management program must maintain supporting documentation for all deposits into, borrowings from, interest income from, and interest expense to such program. Cash management programs include all agreements in which funds in excess of the daily needs of the natural gas company along with the excess funds of the natural gas company's parent, affiliated and subsidiary companies are concentrated, consolidated, or otherwise made available for use by other entities within the corporate group. The written documentation must include the following information: \n(1) For deposits with and withdrawals from the cash management program: the date of the deposit or withdrawal, the amount of the deposit or withdrawal, and the maturity date, if any, of the deposit; \n(2) For borrowings from a cash management program: the date of the borrowing, the amount of the borrowing, and the maturity date, if any, of the borrowing; \n(3) The security, if any, provided by the cash management program for repayment of deposits into the cash management program and the security required, if any, by the cash management program in support of borrowings from the program; and \n(4) The monthly balance of the cash management program. \nC. The natural gas company must maintain current and up-to-date copies of the documents authorizing the establishment of the cash management program including the following: \n(1) The duties and responsibilities of the administrator and the natural gas companies in the cash management program; \n(2) The restrictions on deposits or borrowings by natural gas companies in the cash management program; \n(3) The interest rate, including the method used to determine the interest earning rates and interest borrowing rates for deposits into and borrowings from the program; and \n(4) The method used to allocate interest income and expenses among natural gas companies in the program. \nNote A: On the balance sheet, accounts receivable from an associated company may be set off against accounts payable to the same company.\nNote B: The face amount of notes receivable discounted, sold or transferred without releasing the utility from liability as endorser thereon, shall be credited to a separate subdivision of this account and appropriate disclosure shall be made in financial statements of any contingent liability arising from such transactions."},{"name":"working_funds","title":"Working Funds (Major Only)","type":"number","format":"default","description":"This account shall include cash advanced to officers, agents, employees, and others as petty cash or working funds."},{"name":"accumulated_deferred_income_taxes","title":"Accumulated Deferred Income Taxes","type":"number","format":"default","description":"A. This account shall be debited and account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or account 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with an amount equal to that by which income taxes payable for the year are higher because of the inclusion of certain items in income for tax purposes, which items for general accounting purposes will not be fully reflected in the utility's determination of annual net income until subsequent years. \nB. This account shall be credited and account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph A above, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. Such credit to this account and debit to account 410.1 or 410.2 shall, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized, or the larger deduction permitted, for tax purposes as compared to the amount recognized in the utility's current accounts with respect to the item or class of items for which deferred tax concept of accounting is affected. \nC. Vintage year records with respect to entries to this account, as described above, and the account balance shall be so maintained as to show the factor of calculation with respect to each annual amount of the item or class of items for which deferred tax accounting by the utility is utilized. \nD. The utility is restricted in its use of this account to the purpose set forth above. It shall not make use of the balance in this account or any portion thereof except as provided in the text of this account, without prior approval of the Commission. Any remaining deferred tax account balance with respect to an amount for any prior year's tax deferral, the amortization of which or other recognition in the utility's income accounts has been completed, or other disposition made, shall be debited to account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, or otherwise disposed of as the Commission may authorize or direct. (See General Instruction 18.)"},{"name":"derivative_instrument_assets_long_term","title":"Derivative Instrument Assets Long Term","type":"number","format":"default","description":"Long-term portion of Derivative instrument assets. This account shall include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges. Account 421, miscellaneous nonoperating income, will be credited or debited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"stores_expense_undistributed","title":"Stores Expense Undistributed (Major Only)","type":"number","format":"default","description":"A. This account shall include the cost of supervision, labor and expenses incurred in the operation of general storerooms, including purchasing, storage, handling and distribution of materials and supplies. \nB. This account shall be cleared by adding to the cost of materials and supplies issued a suitable loading charge which will distribute the expense equitably over stores issues. The balance in the account at the close of the year shall not exceed the amount of stores expenses reasonably attributable to the inventory of materials and supplies exclusive of fuel, as any amount applicable to fuel cost should be included in account 152, Fuel Stock Expenses Undistributed. \nItems\nLabor: \n1. Inspecting and testing materials and supplies when not assignable to specific items. \n2. Unloading from shipping facility and putting in storage. \n3. Supervision of purchasing and stores department to extent assignable to materials handled through stores. \n4. Getting materials from stock and in readiness to go out. \n5. Inventorying stock received or stock on hand by stores employees but not including inventories by general department employees as part of internal or general audits. \n6. Purchasing department activities in checking material needs, investigating sources of supply, analyzing prices, preparing and placing orders, and related activities to extent applicable to materials handled through stores. (Optional. Purchasing department expenses may be included in administrative and general expenses.) \n7. Maintaining stores equipment. \n8. Cleaning and tidying storerooms and stores offices. \n9. Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock. \n10. Collecting and handling scrap materials in stores. \nSupplies and Expenses: \n11. Adjustments of inventories of materials and supplies but not including large differences which can readily be assigned to important classes of materials and equitably distributed among the accounts to which such classes of materials have been charged since the previous inventory. \n12. Cash and other discounts not practically assignable to specific materials. \n13. Freight, express, etc., when not assignable to specific items. \n14. Heat, light and power for storerooms and store offices. \n15. Brooms, brushes, sweeping compounds and other supplies used in cleaning and tidying storerooms and stores offices. \n16. Injuries and damages. \n17. Insurance on materials and supplies and on stores equipment. \n18. Losses due to breakage, leakage, evaporation, fire or other causes, less credits for amounts received from insurance, transportation companies or others in compensation of such losses. \n19. Postage, printing, stationery and office supplies. \n20. Rent of storage space and facilities. \n21. Communication service. \n22. Excise and other similar taxes not assignable to specific materials. \n23. Transportation expense on inward movement of stores and on transfer between storerooms but not including charges on materials recovered from retirements which shall be accounted for as part of cost of removal.\nNote: A physical inventory of each class of materials and supplies shall be made at least every two years."},{"name":"accrued_utility_revenues","title":"Accrued Utility Revenues (Major Only)","type":"number","format":"default","description":"At the option of the utility, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included herein. In case accruals are made for unbilled revenues, they shall be made likewise for unbilled expenses, such as for the purchase of gas."},{"name":"utility_plant","title":"Utility Plant","type":"number","format":"default","description":"Amounts as of the end of the reporting period in Account 101, Gas Plant in Service; Account 101.1 Property Under Capital Leases; 102 Gas Plant Purchased or Sold, Account 103 Experimental Gas Plant Unclassified; Account 104 Gas Plant Leased to Others; 105 Gas Plant Held for Future Use; 105.1 Production Properties Held for Future Use; 106 Completed Construction not Classified—Gas; 114 Gas Plant Acquisition Adjustments."},{"name":"accumulated_provision_for_amortization_of_nuclear_fuel_assemblies","title":"Accumulated Provision for Amortization of Nuclear Fuel Assemblies (Major Only)","type":"number","format":"default","description":"Account 120.5 - Accumulated provision for amortization of nuclear fuel assemblies (Major only)."},{"name":"utility_plant_net","title":"Utility Plant, Net","type":"number","format":"default","description":"Total Utility Plant less Accumulated Provision for Depreciation, Amortization, and Depletion."},{"name":"unrecovered_plant_and_regulatory_study_costs","title":"Unrecovered Plant and Regulatory Study Costs","type":"number","format":"default","description":"A. This account shall include: (1) Nonrecurring costs of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction; and (2) when authorized by the Commission, significant unrecovered costs of plant facilities where construction has been cancelled or which have been prematurely retired.\nB. This account shall be credited and account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs, shall be debited, over the period specified by the Commission.\nC. Any additional costs incurred, relative to the cancellation or premature retirement, may be included in this account and amortized over the remaining period of the original amortization period. Should any gains of recoveries be realized relative to the cancelled or prematurely retired plant, such amounts shall be used to reduce the unamortized amount of the costs recorded herein.\nD. In the event that the recovery of costs included herein is disallowed in rate proceedings, the disallowed costs shall be charged to account 426.5, Other Deductions, or account 435, Extraordinary deductions, in the year of such disallowance."},{"name":"unamortized_loss_on_reacquired_debt","title":"Unamortized Loss on Reacquired Debt","type":"number","format":"default","description":"This account shall include the losses on long-term debt reacquired or redeemed. The amounts in this account shall be amortized in accordance with General Instruction 17."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"A. This account shall include the total of the balances of work orders for gas plant in process of construction.\n\nB. Work orders shall be cleared from this account as soon as practicable after completion of the job. Further, if a project, such as a gas production plant, a compressor station, or a transmission line, is designed to consist of two or more units which may be placed in service at different dates, any expenditures which are common to and which will be used in the operation of the project as a whole shall be included in gas plant in service upon the completion and the readiness for service of the first unit. Any expenditures which are identified exclusively with units of property not yet in service shall be included in this account.\n\nC. Expenditures on research, development, and demonstration projects for construction of utility facilities are to be included in a separate subdivision in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs.\n\nNote A: This account shall include certificate application fees paid to the Federal Energy Regulatory Commission as provided for in gas plant instruction 15.\n\nNote B: Unsuccessful exploration and development costs incurred on leases acquired after October 7, 1969, shall be transferred to account 338, Unsuccessful Exploration and Development Costs."},{"name":"preliminary_natural_gas_survey_and_investigation_charges_and_other_preliminary_survey_and_investigation_charges","title":"Preliminary Natural Gas Survey and Investigation Charges and Other Preliminary Survey and Investigation Charges","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in:\n Account 183.1, Preliminary Natural Gas Survey and Investigation Charges. A. This account shall be charged with all expenditures for preliminary surveys, plans, investigations, etc. made for the purpose of determining the feasibility of acquiring land and land rights to provide a future supply of natural gas. If such land or land rights are acquired, this account shall be credited and the appropriate gas plant account (see gas plant instruction 7–G) charged with the amount of the expenditures relating to such acquisition. If a project is abandoned involving a natural gas lease acquired before October 8, 1969, the expenditures related thereto shall be charged to account 798, Other Exploration. If a project is abandoned\n involving a lease acquired after October 7, 1969, the expenditures related\n thereto shall be charged to account 338, Unsuccessful Exploration and Development Costs. B. The records supporting the entries to this account shall be so kept that the utility can furnish, for each investigation, complete information as to the identification and location of territory investigated, the number or other identification assigned to the land tract or leasehold acquired, and the nature and respective amounts of the charges. NOTE: The amount of preliminary survey and investigation charges transferred to gas plant shall not exceed the expenditures which may reasonably be determined to contribute directly and immediately and without duplication to gas plant; And\n Account 183.2 Other preliminary survey and investigation charges. A. This account shall be charged with all expenditures for preliminary surveys, plans, investigations, etc., made for the purpose of determining the feasibility of utility projects under contemplation, other than the acquisition of land and land rights to provide a future supply of natural gas. If construction results, this account shall be credited and the appropriate utility plant account charged. If the work is abandoned, the charge shall be made to account 426.5, Other Deductions, or the appropriate operating expense account. B. This account shall also include costs of studies and analyses mandated by regulatory bodies related to plant in service. If construction results from such studies, this account shall be credited and the appropriate utility plant account charged with an equitable portion of such study costs directly attributable to new construction. The portion of such study costs not attributable to new construction or the entire cost if construction does not result shall be charged to account 182.2, Unrecovered Plant and Regulatory Study Costs, or the appropriate operating expense account. The costs of such studies relative to plant under construction shall be included directly in account 107, Construction Work in Progress—Gas. C. The records supporting the entries to this account shall be so kept that the utility can furnish complete information as to the nature and the purpose of the survey, plans, or investigations and the nature and amounts of the several charges. NOTE: The amount of preliminary survey and investigation charges transferred to utility plant shall not exceed the expenditures which may reasonably be determined to contribute directly and immediately and without duplication to utility plant."},{"name":"research_development_and_demonstration_expenditures","title":"Research, Development, and Demonstration Expenditures (Major Only)","type":"number","format":"default","description":"A. This account shall be charged with the cost of all expenditures coming within the meaning of Research, Development, and Demonstration (R.D. & D.) of this Uniform Systems of Accounts (see definition 28.B), except those expenditures properly chargeable to Account 107, Construction Work in Progress—Gas. \nB. Costs that are minor or of a general or recurring nature shall be transferred from this account to the appropriate operating expense function or if such costs are common to the overall operations or cannot be feasibly allocated to the various operating accounts, then such costs shall be recorded in account 930.2, Miscellaneous General Expenses. \nC. In certain instances a company may incur large and significant research, development, and demonstration expenditures which are nonrecurring and which would distort the annual research, development, and demonstration charges for the period. In such a case the portion of such amounts that cause the distortion may be amortized to the appropriate operating expense account over a period not to exceed five years unless otherwise authorized by the Commission. \nD. The entries in this account must be so maintained as to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs."},{"name":"unrecovered_purchased_gas_costs","title":"Unrecovered Purchased Gas Costs","type":"number","format":"default","description":"A. This account shall include purchase gas costs related to Commission approved purchased gas adjustment clauses when such costs are not included in the utility’s rate schedule on file with the Commission. This account shall also include such other costs as authorized by the Commission.\n B. This account shall be debited or credited, as appropriate, each month for increases or decreases in purchased gas costs with contra entries to Account 805.1, Purchased Gas Cost Adjustments. \n C. After a change in a rate schedule recognizing the increases or decreases in purchased gas costs recorded in this account is approved by the Commission, this account shall be debited or credited, as appropriate, with contra entries to expense Account 805.1, Purchased Gas Cost Adjustments, so that the balance accumulated in this account will be amortized on an appropriate basis over a succeeding 6–month period or over such other periods that the Commission may have authorized. Any over or under applied debits or credits to this account shall be carried forward to the succeeding period of amortization.\n D. Separate subaccounts shall be maintained for the amounts relating to the period in which the increase or decrease is accumulated and for the amortization of purchase gas increases or decreases, as applicable, so as to keep each period separate."},{"name":"assets_and_other_debits","title":"Assets and Other Debits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Net Utility Plant; Account 116, Utility Plant Adjustments; Account 117.1, Gas Stored-Base Gas; Account 117.2, System Balancing Gas; Account 117.3, Gas Stored in Reservoirs and Pipelines-Noncurrent; Account 117.4, Gas Owed to System Gas; Total Other Property and Investments; Total Current and Accrued Assets; Total Deferred Debits."},{"name":"other_accounts_receivable","title":"Other Accounts Receivable","type":"number","format":"default","description":"A. This account shall include amounts due the utility upon open accounts, other than amounts due from associated companies and from customers for utility services and merchandising, jobbing, and contract work. \nB. This account shall be maintained so as to show separately amounts due on subscriptions to capital stock and from officers and employees, but the account shall not include amounts advanced to officers or others as working funds. (See account 135, Working Funds.)"},{"name":"other_materials_and_supplies","title":"Other Materials and Supplies (Major Only)","type":"number","format":"default","description":"This account shall include the book cost of materials and supplies held primarily for nonutility purposes. The principles prescribed in accounting for utility materials and supplies shall be observed in respect to items carried in this account."},{"name":"miscellaneous_current_and_accrued_assets","title":"Miscellaneous Current and Accrued Assets","type":"number","format":"default","description":"A. This account shall include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included herein. \nB. The utility is to include in a separate subaccount amounts receivable for gas in unbalanced transactions where gas is delivered to another party in exchange, load balancing, or no-notice transportation transactions. (See Account 806.) If the amount receivable is settled by other than gas, Account 495, Other Gas Revenues must be credited or Account 813, Other Gas Supply Expenses, charged for the difference between the amount of the consideration received and the recorded amount of the receivable settled. Records are to be maintained so that there is readily available for each party entering gas exchange, load balancing, or no-notice transportation transactions, the quantity and cost of gas delivered, and the amount and basis of consideration received, if other than gas."},{"name":"residuals_and_extracted_products","title":"Residuals and Extracted Products","type":"number","format":"default","description":"This account shall include the book cost of residuals or extracted products produced in the manufacture of gas or in natural gas products extraction operations including like products purchased for resale."},{"name":"utility_plant_and_nuclear_fuel_net","title":"Utility Plant and Nuclear Fuel, Net","type":"number","format":"default","description":"The total amount of utility plant property, plant, and equipment including nuclear fuel, net."},{"name":"depreciation_fund","title":"Depreciation Fund (Major Only)","type":"number","format":"default","description":"This account shall include the amount of cash and book cost of investments which have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account with appropriate title, shall be kept for each fund.\n \n NOTE: Amounts deposited with a trustee under the terms of an irrevocable trust agreement for pensions or other employee benefits shall not be included in this account."},{"name":"derivative_instrument_assets","title":"Derivative Instrument Assets","type":"number","format":"default","description":"This account shall include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges. Account 421, miscellaneous nonoperating income, will be credited or debited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"derivative_instrument_assets_hedges_long_term","title":"Derivative Instrument Assets Hedges Long Term","type":"number","format":"default","description":"Long-term portion of Derivative instrument assets-Hedges. \nA. This account shall include the amounts paid for derivative instruments, and the change in the fair value of derivative instrument assets designated by the utility as cash flow or fair value hedges.\nB. When a utility designates a derivative instrument asset as a cash flow hedge it will record the change in the fair value of the derivative instrument in this account with a concurrent charge to account 219, accumulated other comprehensive income, with the effective portion of the derivative gain or loss. The ineffective portion of the cash flow hedge shall be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income.\nC. When a utility designates a derivative instrument asset as a fair value hedge it shall record the change in the fair value of the derivative instrument in this account with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge shall be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income."},{"name":"advances_for_gas","title":"Advances for Gas","type":"number","format":"default","description":"Summation of Account (166 thru 167)"},{"name":"amortization_fund_federal","title":"Amortization Fund, Federal (Major Only)","type":"number","format":"default","description":"This account shall include the amount of cash and book cost of investments of any investments of any fund maintained pursuant to the requirements of a federal regulatory body, as the cash and investments segregated for the purpose of identifying the specific assets associated with account 215.1, appropriated retained earnings— amortization reserve, federal. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments."},{"name":"accounts_receivable_from_associated_companies","title":"Accounts Receivable from Associated Companies","type":"number","format":"default","description":"A. These accounts shall include notes and drafts upon which associated companies are liable, and which mature and are expected to be paid in full not later than one year from date of issue, together with any interest thereon, and debit balances subject to current settlement in open accounts with associated companies. Items which do not bear a specified due date but which have been carried for more than twelve months and items which are not paid within twelve months from due date shall be transferred to account 123, Investment in Associated Companies. \nB. A natural gas company participating in a cash management program must maintain supporting documentation for all deposits into, borrowings from, interest income from, and interest expense to such program. Cash management programs include all agreements in which funds in excess of the daily needs of the natural gas company along with the excess funds of the natural gas company's parent, affiliated and subsidiary companies are concentrated, consolidated, or otherwise made available for use by other entities within the corporate group. The written documentation must include the following information: \n(1) For deposits with and withdrawals from the cash management program: the date of the deposit or withdrawal, the amount of the deposit or withdrawal, and the maturity date, if any, of the deposit; \n(2) For borrowings from a cash management program: the date of the borrowing, the amount of the borrowing, and the maturity date, if any, of the borrowing; \n(3) The security, if any, provided by the cash management program for repayment of deposits into the cash management program and the security required, if any, by the cash management program in support of borrowings from the program; and \n(4) The monthly balance of the cash management program. \nC. The natural gas company must maintain current and up-to-date copies of the documents authorizing the establishment of the cash management program including the following: \n(1) The duties and responsibilities of the administrator and the natural gas companies in the cash management program; \n(2) The restrictions on deposits or borrowings by natural gas companies in the cash management program; \n(3) The interest rate, including the method used to determine the interest earning rates and interest borrowing rates for deposits into and borrowings from the program; and \n(4) The method used to allocate interest income and expenses among natural gas companies in the program. \nNote A: On the balance sheet, accounts receivable from an associated company may be set off against accounts payable to the same company.\nNote B: The face amount of notes receivable discounted, sold or transferred without releasing the utility from liability as endorser thereon, shall be credited to a separate subdivision of this account and appropriate disclosure shall be made in financial statements of any contingent liability arising from such transactions."},{"name":"gas_owed_to_system_gas","title":"Gas Owed to System Gas","type":"number","format":"default","description":"This account is to be used to record encroachments of system gas under the fixed asset method. This account may also be used to record encroachments of base gas for utilities electing to use an inventory method of accounting for system gas. Utilities may revalve cumulative net imbalances, net all transactions, and record one monthly entry with one month-end price for valuation purposes."},{"name":"notes_receivable","title":"Notes Receivable","type":"number","format":"default","description":"This account shall include the book cost, not includible elsewhere, of all collectible obligations in the form of notes receivable and similar evidences (except interest coupons) of money due on demand or within one year from the date of issue, except, however, notes receivable from associated companies. (See account 136, Temporary Cash Investments, and account 145, Notes Receivable from Associated Companies.) \nNote: The face amount of notes receivable discounted, sold, or transferred without releasing the utility from liability as endorser thereon, shall be credited to a separate subdivision of this account and appropriate disclosure shall be made in financial statements of any contingent liability arising from such transactions."},{"name":"gas_stored_current","title":"Gas Stored, Current","type":"number","format":"default","description":"This account shall be debited with such amounts as are credited to Account 117.2, System balancing gas, (for utilities using an inventory method of accounting for system gas) and Account 117.3, Gas Stored in Reservoirs and Pipelines-Noncurrent, to reflect classification for balance sheet purposes of such portion of the inventory of gas stored as represents a current asset according to conventional rules for classification of current assets.\n NOTE: It shall not be considered conformity to conventional rules of current asset classification if the amount included in this account exceeds an amount equal to the cost of estimated withdrawals of gas from storage within the 24-month period from date of the balance sheet, or if the amount represents a volume of gas which, in fact, could not be withdrawn from storage without impairing pressure levels needed for normal operating purposes."},{"name":"extraordinary_property_losses","title":"Extraordinary Property Losses","type":"number","format":"default","description":"A. When authorized or directed by the Commission, this account shall include extraordinary losses, which could not reasonably have been anticipated and which are not covered by insurance or other provisions, such as unforeseen damages to property.\nB. Application to the Commission for permission to use this account shall be accompanied by a statement giving a complete explanation with respect to the items which it is proposed to include herein, the period over which, and the accounts to which it is proposed to write off the charges, and other pertinent information."},{"name":"miscellaneous_deferred_debits","title":"Miscellaneous Deferred Debits","type":"number","format":"default","description":"A. This account shall include all debits not elsewhere provided for, such as miscellaneous work in progress, construction certificate application fees paid prior to final disposition of the application as provided for in gas plant instruction 15A, and unusual or extraordinary expenses not included in other accounts which are in process of amortization, and items the final disposition of which is uncertain. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to each deferred debit included herein."},{"name":"investment_in_subsidiary_companies","title":"Investment in Subsidiary Companies (Major Only)","type":"number","format":"default","description":"A. This account shall include the cost of investments in securities issued or assumed by subsidiary companies and investment advances to such companies, including interest accrued thereon when such interest is not subject to current settlement plus the equity in undistributed earnings or losses of such subsidiary companies since acquisition. This account shall be credited with any dividends declared by such subsidiaries. \n B. This account shall be maintained in such a manner as to show separately for each subsidiary: The cost of such investments in the securities of the subsidiary at the time of acquisition; the amount of equity in the subsidiary's undistributed net earnings or net losses since acquisition; advances or loans to such subsidiary; and full particulars regarding any such investments that are pledged. \n NOTE A: Securities and advances of associated\n companies owned and pledged shall be\n included in this account, but such securities,\n if held in special deposits or in special funds,\n shall be included in the appropriate deposit\n or fund account. A complete record of securities\n pledged shall be maintained.\n NOTE B: Securities of associated companies\n held as temporary cash investments are includible\n in account 136, Temporary Cash Investments.\n NOTE C: Balances in open accounts with associated\n companies, which are subject to\n current settlement, are includible in account\n 146, Accounts Receivable from Associated Companies.\n NOTE D: The utility may write down the\n cost of any security in recognition of a decline\n in the value thereof. Securities shall be\n written off or written down to a nominal\n value if there be no reasonable prospect of\n substantial value. Fluctuations in market\n value shall not be recorded but a permanent\n impairment in the value of securities shall\n be recognized in the accounts. When securities\n are written off or written down, the\n amount of the adjustment shall be charged\n to account 426.5, Other Deductions, or to an\n appropriate account for accumulated provisions\n for loss in value established as a separate\n subdivision of this account."},{"name":"prepayments","title":"Prepayments","type":"number","format":"default","description":"A. This account shall include payments for undelivered gas and other prepayments of rents, taxes, insurance, interest, and like disbursements made prior to the period to which they apply. Prepayments for gas are those amounts paid to a seller of gas under “take or pay” provisions of a gas purchase contract for a sale certificated by the Commission where future makeup of the gas not taken in the current period is provided for by the contract. \nB. As the periods covered by such prepayments expire, credit this account and charge the proper operating expense or other appropriate account with the amount applicable to the period. \nC. This account shall be kept or supported in such a manner as to disclose the amount of each class of prepayments."},{"name":"preliminary_survey_and_investigation_charges","title":"Preliminary Survey and Investigation Charges (Major Only)","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 183 Preliminary survey and investigation charges (Major only)"},{"name":"special_deposits","title":"Special Deposits","type":"number","format":"default","description":"Total amounts as of the end of the reporting period in Account 132 Interest Special Deposits; Account 133 Dividend SpecialDdeposits; Account 134 Other Special Deposits."},{"name":"investment_in_associated_companies","title":"Investment in Associated Companies","type":"number","format":"default","description":"A.Thisaccountshallincludethe bookcostofinvestmentsinsecurities issuedor assumedbyassociatedcom- paniesandinvestmentadvancesto suchcompanies, includinginterestaccrued thereon when such interest is not subject to current settlement, provided thattheinvestmentdoesnotrelateto asubsidiarycompany.(Iftheinvestmentrelatestoasubsidiarycompany it shall be included in account entry to therecording ofamortizationofdis- countorpremiumoninterestbearing investments.Includeherein theoffset- ting123.1,InvestmentinSubsidiary Companies.)(See account419, Interest and Dividend Income.)\n \n B.Thisaccountshallbemaintained in suchmannerastoshowtheinvest- mentinsecuritiesof,andadvancesto, each associated company together with fullparticularsregardinganyofsuch investments that are pledged.\n \n NOTEA:Securitiesandadvancesofassoci- atedcompaniesownedandpledgedshallbe included in this account, but such securities, if held in special deposits or in special funds, shallbeincludedintheappropriatedeposit or fund account. A complete record of securities pledged shall be maintained.\n \n NOTEB: Securities of associated companies heldastemporarycashinvestmentsareincludibleinaccount136,TemporaryCashIn- vestments.\n \n NOTEC: Balances in open accounts with as- sociatedcompanies,whicharesubjectto current settlement, are includible in account 146,AccountsReceivablefromAssociated Companies.\n \n NOTED:Theutilitymaywritedownthe costofanysecurityinrecognitionofadecline in the value thereof. Securities shall be writtenofforwrittendowntoanominal valueiftherebeno reasonableprospectof substantialvalue.Fluctuationsin market valueshallnotberecordedbutapermanent impairmentinthevalueof securitiesshall berecognizedintheaccounts.When securi- tiesarewrittenoffor writtendown,the amountoftheadjustmentshallbecharged toaccount426.5,Other Deductions,ortoan appropriateaccountforaccumulatedprovi- sionsfor lossinvalue establishe separate subdivision of this account."},{"name":"noncurrent_portion_of_allowances","title":"Noncurrent Portion of Allowances","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 When purchased allowances become eligible for use in different years, and the allocation of the purchase cost cannot be determined by fair value, the purchase cost allocated to allowances of each vintage shall be determined through use of a present-value based measurement. The interest rate used in the present-value measurement shall be the utility's incremental borrowing rate, in the month in which the allowances are acquired, for a loan with a term similar to the period that it will hold the allowances and in an amount equal to the purchase price. The underlying records supporting Account 158.1 and Account 158.2 shall be maintained in sufficient detail so as to provide the number of allowances and the related cost by vintage year."},{"name":"customer_accounts_receivable","title":"Customer Accounts Receivable","type":"number","format":"default","description":"A. This account shall include amounts due from customers for utility service, and for merchandising, jobbing, and contract work. This account shall not include amounts due from associated companies. \nB. This account shall be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing, and contract work."},{"name":"deferred_losses_from_disposition_of_utility_plant","title":"Deferred Losses from Disposition of Utility Plant","type":"number","format":"default","description":"This account shall include losses from the sale or other disposition of property previously recorded in account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, under the provisions of paragraphs B, C, and D thereof, where such losses are significant and are to be amortized over a period of 5 years, unless otherwise authorized by the Commission. The amortization of the amounts in this account shall be made by debits to account 411.7, Losses from Disposition of Utility Plant. Subdivision of this account shall be maintained so that amounts relating to account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, can be readily identifiable. (See accounts 105, Gas Plant Held for Future Use and 105.1, Production Properties Held for Future Use.)"},{"name":"rents_receivable","title":"Rents Receivable (Major Only)","type":"number","format":"default","description":"This account shall include rents receivable or accrued on property rented or leased by the utility to others. \nNote: Rents receivable from associated companies shall be included in account 146. Accounts Receivable From Associated Companies."},{"name":"other_gas_plant_adjustments","title":"Other Gas Plant Adjustments","type":"number","format":"default","description":"A. This account shall include the difference between the original cost, estimated if not known, and the book cost of gas plant to the extent that such difference is not properly includible in account 114 Gas Plant Acquisition Adjustments. (See gas plant instruction 1C.)\n\nB. Amounts included in this account shall be classified in such manner as to show the origin of each amount and shall be disposed of as the Commission may approve or direct.\n\nNote: The provisions of this account shall not be construed as approving or authorizing the recording of appreciation of gas plant."},{"name":"cash","title":"Cash","type":"number","format":"default","description":"This account shall include the amount of current cash funds except working funds."},{"name":"sinking_funds","title":"Sinking Funds (Major Only)","type":"number","format":"default","description":"This account shall include the amount of cash and book cost of investments held in sinking funds. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account, with appropriate title, shall be kept for each sinking fund. Transfers from this account to special deposit accounts may be made as necessary for the purpose of paying matured sinking-fund obligations, or obligations called for redemption but not presented, or the interest thereon."},{"name":"temporary_facilities","title":"Temporary Facilities (Major Only)","type":"number","format":"default","description":"185 Temporary facilities. \nThis account shall include amounts shown by work orders for plant installed for temporary use in utility service for periods of less than one year. Such work orders shall be charged with the cost of temporary facilities and credited with payments received from customers and net salvage realized on removal of the temporary facilities. Any net credit or debit resulting shall be cleared to account 488, Miscellaneous Service Revenues."},{"name":"clearing_accounts","title":"Clearing Accounts (Major Only)","type":"number","format":"default","description":"This caption shall include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts shall be substantially cleared not later than the end of the calendar year unless items held therein relate to a future period."},{"name":"accumulated_provision_for_depreciation_amortization_and_depletion_of_plant_utility","title":"Accumulated Provision for Depreciation, Amortization, and Depletion of Plant Utility","type":"number","format":"default","description":"Amounts as of the end of the reporting period in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant; Account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant; Account 115, Accumulated Provision for Amortization of Gas Plant Acquisition Adjustments."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent","type":"number","format":"default","description":"This account is to include the cost of stored gas owned by the utility and available for sale or other purposes. Gas included in this account must be accounted for using an inventory method in accordance with the Special Instructions to Accounts 117.1, 117.2, and 117.3."},{"name":"nuclear_fuel","title":"Nuclear Fuel","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 Nuclear Fuel (120.1 thru 120.4, and 120.6)"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_liabilities_and_other_credits_110_duration","dialect":{"table":"comparative_balance_sheet_liabilities_and_other_credits_110_duration"},"title":"110 - Schedule - Comparative Balance Sheet - Liabilities and Other Credits - duration","description":"ferc:ScheduleComparativeBalanceSheetLiabilitiesOtherCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_liabilities_and_other_credits_110_instant","dialect":{"table":"comparative_balance_sheet_liabilities_and_other_credits_110_instant"},"title":"110 - Schedule - Comparative Balance Sheet - Liabilities and Other Credits - instant","description":"ferc:ScheduleComparativeBalanceSheetLiabilitiesOtherCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"liabilities_and_other_credits","title":"Liabilities and Other Credits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Total Proprietary Capital; Total Long-Term Debt; Total Other Noncurrent Liabilities; Total Current and Accrued Liabilities; Total Deferred Credits."},{"name":"retained_earnings","title":"Retained Earnings","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 215,Appropriated Retained Earnings; Account 216, Unappropriated Retained Earnings."},{"name":"unamortized_gain_on_reacquired_debt","title":"Unamortized Gain on Reacquired Debt","type":"number","format":"default","description":"This account shall include the amounts of discount realized upon reacquisition or redemption of long-term debt. The amounts in this account shall be amortized in accordance with General Instruction 17."},{"name":"discount_on_capital_stock","title":"Discount on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock all discount on the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. \nB. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210."},{"name":"proprietary_capital","title":"Proprietary Capital","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 201, Common Stock Issued; Account 204, Preferred Stock Issued; Accounts 202 and 205, Capital Stock Subscribed; Accounts 203 and 206, Stock Liability for Conversion; Accounts 207, Premium on Capital Stock; Accounts 208-211, Other Paid-In Capital; Account 212, Installments Received on Capital Stock; Less Account 213, Discount on Capital Stock; Less Account 214, Capital Stock Expense; Accounts 215 and 216, Retained Earnings; Account 216.1, Unappropriated Undistributed Subsidiary Earnings; Less Account 217, Reacquired Capital Stock; Account 219, Accumulated Other Comprehensive Income."},{"name":"other_regulatory_liabilities","title":"Other Regulatory Liabilities","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies. (See Definition No. 30.)\nB. The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the utility is authorized to charge for its utility services; or refunds to customers, not provided for in other accounts, will be required. When specific identification of the particular source of the regulatory liability cannot be made or when the liability arises from revenues collected pursuant to tariffs on file at a regulatory agency, account 407.3, regulatory debits, shall be debited. The amounts recorded in this account generally are to be credited to the same account that would have been credited if included in income when earned except: All regulatory liabilities established through the use of account 407.3 shall be credited to account 407.4, regulatory credits; and in the case of refunds, a cash account or other appropriate account should be credited when the obligation is satisfied. \nC. If it is later determined that the amounts recorded in this account will not be returned to customers through rates or refunds, such amounts shall be credited to Account 421, Miscellaneous Nonoperating Income, or Account 434, Extraordinary Income, as appropriate, in the year such determination is made.\nD. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to the nature and amount of each regulatory liability included in this account, including justification for inclusion of such amounts in this account."},{"name":"accumulated_provision_for_property_insurance","title":"Accumulated Provision for Property Insurance","type":"number","format":"default","description":"A. This account shall include amounts reserved by the utility for losses through accident, fire, flood, or other hazards to its own property or property leased from others, not covered by insurance. The amounts charged to account 924, Property Insurance, or other appropriate accounts to cover such risks shall be credited to this account. A schedule of risks covered shall be maintained, giving a description of the property involved, the character of the risks covered and the rates used. \nB. Charges shall be made to this account for losses covered, not to exceed the account balance. Details of these charges shall be maintained according to the year the casualty occurred which gave rise to the loss."},{"name":"other_paid_in_capital","title":"Other Paid-In Capital","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 208, Donations Received from Stockholders; Account 209, Reduction in Par or Stated Value of Capital Stock; Account 210, Gain on Resale or Cancellation of Reacquired Capital Stock; Account 211, Miscellaneous Paid-in Capital."},{"name":"accumulated_provision_for_injuries_and_damages","title":"Accumulated Provision for Injuries and Damages","type":"number","format":"default","description":"A. This account shall be credited with amounts charged to account 925, Injuries and Damages, or other appropriate accounts, to meet the probable liability, not covered by insurance, for deaths or injuries to employees and others, and for damages to property neither owned nor held under lease by the utility. \nB. When liability for any injury or damage is admitted by the utility either voluntarily or because of the decision of a court or other lawful authority, such as a workmens' compensation board, the admitted liability shall be charged to this account and credited to the appropriate current liability account. Details of these charges shall be maintained according to the year the casualty occurred which gave rise to the loss.\nNote: Recoveries or reimbursements for losses charged to this account shall be credited hereto; the cost of repairs to property of others if provided for herein shall be charged to this account."},{"name":"matured_interest","title":"Matured Interest (Major Only)","type":"number","format":"default","description":"This account shall include the amount of matured interest on long-term debt or other obligations of the utility at the date of the balance sheet unless such interest is added to the principal of the debt on which incurred."},{"name":"other_deferred_credits","title":"Other Deferred Credits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 252, Customer Advances for Construction; Account 255, Accumulated Deferred Investment Tax Credits; Account 256, Deferred Gains from Disposition of Utility Plant; Account 253, Other Deferred Credits; Account 254, Other Regulatory Liabilities; Account 257, Unamortized Gain on Reacquired Debt; Account 281, Accumulated Deferred Income Taxes - Accelerated Amortization; Account 282, Accumulated Deferred Income Taxes - Other Property; Account 283, Accumulated Deferred Income Taxes - Other."},{"name":"unamortized_premium_on_long_term_debt","title":"Unamortized Premium on Long-Term Debt","type":"number","format":"default","description":"A. This account shall include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities. \nB. Amounts recorded in this account shall be amortized over the life of each respective issue under a plan which will distribute the amount equitably over the life of the security. The amortization shall be on a monthly basis, with the amounts thereof to be credited to account 429, Amortization of Premium on Debt—Credit. (See General Instruction 17.)"},{"name":"interest_accrued","title":"Interest Accrued","type":"number","format":"default","description":"This account shall include the amount of interest accrued but not matured on all liabilities of the utility not including, however, interest which is added to the principal of the debt on which incurred. Supporting records shall be maintained so as to show the amount of interest accrued on each obligation."},{"name":"current_and_accrued_liabilities","title":"Current and Accrued Liabilities","type":"number","format":"default","description":"Total amounts as of the end of the reporting period in Current Portion of Long-Term Debt; Account 231, Notes Payable; Account 232, Accounts Payable; Account 233, Notes Payable to Associated Companies; Account 234, Accounts Payable to Associated Companies; Account 235, Customer Deposits; Account 236, Taxes Accrued; Account 237, Interest Accrued; Account 238, Dividends Declared; Account 239, Matured Long-Term Debt; Account 240, Matured Interest; Account 241, Tax Collections Payable; Account 242, Miscellaneous Current and Accrued Liabilities; Account 243, Obligations Under Capital Leases-Current; Account 244, Derivative Instrument Liabilities; (Less) Long-Term Portion of Derivative Instrument Liabilities; Account 245, Derivative Instrument Liabilities - Hedges; (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges."},{"name":"matured_long_term_debt","title":"Matured Long-Term Debt (Major Only)","type":"number","format":"default","description":"This account shall include the amount of long-term debt (including any obligation for premiums) matured and unpaid, without specific agreement for extension of the time of payment and bonds called for redemption but not presented."},{"name":"customer_deposits","title":"Customer Deposits","type":"number","format":"default","description":"This account shall include all amounts deposited with the utility by customers as security for the payment of bills."},{"name":"asset_retirement_obligations","title":"Asset Retirement Obligations","type":"number","format":"default","description":"A. This account shall include the amount of liabilities for the recognition of asset retirement obligations related to gas utility plant and nonutility plant that gives rise to the obligations. This account shall be credited for the amount of the liabilities for asset retirement obligations with amounts charged to the appropriate gas utility plant accounts or nonutility plant accounts to record the related asset retirement costs. \nB. This account shall also include the period to period changes for the accretion of the liabilities in account 230, Asset retirement obligations. The utility shall charge the accretion expense to account 411.10, Accretion expense, for gas utility plant, account 413, Expenses of gas plant leased to others, for gas plant leased to others, or account 421, Miscellaneous nonoperating income, for nonutility plant, as appropriate, and credit account 230, Asset retirement obligations. \nC. This account shall be debited with amounts paid to settle the asset retirement obligations recorded herein. \nD. The utility shall clear from this account any gains or losses resulting from the settlement of asset retirement obligations in accordance with the instructions prescribed in General Instruction 24."},{"name":"advances_from_associated_companies","title":"Advances from Associated Companies","type":"number","format":"default","description":"A. This account shall include the face value of notes payable to associated companies and the amount of open book accounts representing advances from associated companies. It does not include notes and open accounts representing indebtedness subject to current settlement which are includible in account 233, Notes Payable to Associated Companies, or account 234, Accounts Payable to Associated Companies. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish complete information concerning each note and open account."},{"name":"capital_stock_expense","title":"Capital Stock Expense","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of stock all commissions and expenses incurred in connection with the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. Expenses applicable to capital stock shall not be deducted from premium on capital stock. \nB. When capital stock which has been actually issued by the utility is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210. \nNote A: Expenses in connection with the reacquisition or resale of the utility's capital stock shall not be included herein.\nNote B: The utility may write off capital stock expense in whole or in part by charges to account 211, Miscellaneous Paid-In Capital."},{"name":"common_stock_issued","title":"Common Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"long_term_debt","title":"Long Term Debt","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 221, Bonds; Less Account 222, Reacquired Bonds; Account 223, Advances from Associated Companies; Account 224, Other Long-Term Debt; Account 225, Unamortized Premium on Long-Term Debt; Less Account 226, Unamortized Discount on Long-Term Debt-Dr; Less Current Portion of Long-Term Debt."},{"name":"accumulated_deferred_income_taxes_other_property","title":"Accumulated Deferred Income Taxes, Other Property","type":"number","format":"default","description":"A. This account shall include the tax deferrals resulting from adoption of the principle of comprehensive interperiod income tax allocation described in General Instruction 18 of this system of accounts which are related to all property other than accelerated amortization property. \nB. This account shall be credited and accounts 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with tax effects related to property described in paragraph A above where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nC. This account shall be debited and accounts 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with tax effects related to property described in paragraph A above where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nD. The utility is restricted in its use of this account to the purposes set forth above. It shall not transfer the balance in this account or any portion thereof to retained earnings or make any use thereof except as provided in the text of this account without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of plant on which there is a related balance herein, this account shall be charged with an amount equal to the related income tax expense, if any, arising from such disposition and account 411.1, Income Taxes Deferred in Prior Years—Credit, Utility Operating Income, or 411.2, Income Taxes Deferred in Prior Years—Credit, Other Income and Deductions, shall be credited. When the remaining balance, after consideration of any related tax expenses, is less than $25,000, this account shall be charged and account 411.1 or 411.2, as appropriate, credited with such balance. If after consideration of any related income tax expense, there is a remaining amount of $25,000 or more, the Commission shall authorize or direct how such amount shall be accounted for at the time approval for the disposition of accounting is granted. When plant disposed of by transfer to a wholly owned subsidiary, the related balance in this account shall also be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balance would be necessary to be retained to offset future group item tax deficiencies."},{"name":"accumulated_provision_for_rate_refunds","title":"Accumulated Provision for Rate Refunds","type":"number","format":"default","description":"A. This account shall be credited with amounts charged to Account 496, Provision for Rate Refunds, to provide for estimated refunds where the utility is collecting amounts in rates subject to refund. \nB. When a refund of any amount recorded in this account is ordered by a regulatory authority, such amount shall be charged hereto and credited to Account 242, Miscellaneous Current and Accrued Liabilities. \nC. Records supporting the entries to this account shall be kept so as to identify each amount recorded by the respective rate filing docket number."},{"name":"deferred_gains_from_disposition_of_utility_plant","title":"Deferred Gains from Disposition of Utility Plant","type":"number","format":"default","description":"This account shall include gains from the sale or other disposition of property previously recorded in account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, under the provisions of paragraphs B, C, and D thereof, where such gains are significant and are to be amortized over a period of 5 years, unless otherwise authorized by the Commission. The amortization of the amounts in this account shall be made by credits to account 411.6, Gains from Disposition of Utility Plant. Subdivision of this account shall be maintained so that amounts relating to account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, can be readily identifiable. (See accounts 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use.)"},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"A. This account shall include the amount of all other current and accrued liabilities not provided for elsewhere appropriately designated and supported as to show the nature of each liability. \nB. The utility is to include in a separate subaccount amounts payable for gas in unbalanced transactions where gas is received from another party in exchange, load balancing, or no-notice transportation transactions. (See Account 806.) If the amount payable is settled by other than gas, Account 495, Other Gas Revenues, must be credited or Account 813, Other gas supply expenses, charged for the difference between the amount of the consideration paid and the recorded amount of the payable settled. Records are to be maintained so that there is readily available for each party entering gas exchange, load balancing, or no-notice transportation transactions, the quantity and cost of gas received and the amount and basis of consideration paid if other than gas."},{"name":"tax_collections_payable","title":"Tax Collections Payable (Major Only)","type":"number","format":"default","description":"This account shall include the amount of taxes collected by the utility through payroll deductions or otherwise pending transmittal of such taxes to the proper taxing authority. \nNote: Do not include liability for taxes assessed directly against the utility which are accounted for as part of the utility's own tax expense."},{"name":"other_noncurrent_liabilities","title":"Other Noncurrent Liabilities","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 227, Obligations Under Capital Leases-Noncurrent; Account 228.1Accumulated Provision for Property Insurance; Account 228.2, Accumulated Provision for Injuries and Damages; Account 228.3, Accumulated Provision for Pensions and Benefits; Account 228.4, Accumulated Miscellaneous Operating Provisions; Account 229, Accumulated Provision for Rate Refunds; Long-term portion of Account 244, Derivative Instrument Liabilities; Long-term portion of Account 245, Derivative Instrument Liabilities - Hedges; Account 230, Asset Retirement Obligations."},{"name":"other_long_term_debt","title":"Other Long-Term Debt","type":"number","format":"default","description":"A. This account shall include, until maturity, all long-term debt not otherwise provided for. This covers such items as receivers' certificates, real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness not owned by associated companies, receipts outstanding for long-term debt, and other obligations maturing more than one year from date of issue or assumption. \nB. Separate accounts shall be maintained for each class of obligation, and records shall be maintained to show for each class all details as to date of obligation, date of maturity, interest dates and rates, security for the obligation, etc. \nNote: Miscellaneous long-term debt reacquired shall be accounted for in accordance with the procedure set forth in account 222, Reacquired Bonds."},{"name":"derivative_instrument_liabilities_hedges","title":"Derivative Instrument Liabilities-Hedges","type":"number","format":"default","description":"A. This account shall include the change in the fair value of derivative instrument liabilities designated by the utility as cash flow or fair value hedges. \nB. A utility shall record the change in the fair value of a derivative liability related to a cash flow hedge in this account, with a concurrent charge to account 219, accumulated other comprehensive income, with the effective portion of the derivative gain or loss. The ineffective portion of the cash flow hedge shall be charged to the same income or expense account that will be charged when the hedged item enters into the determination of net income. \nC. A utility shall record the change in the fair value of a derivative instrument liability related to a fair value hedge in this account, with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge shall be charged to the same income or expense account that will be charged when the hedged item enters into the determination of net income."},{"name":"long_term_portion_of_derivative_instrument_liabilities","title":"Long-Term Portion of Derivative Instrument Liabilities","type":"number","format":"default","description":"Long-term portion of Derivative instrument liabilities. This account shall include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, other deductions, shall be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"customer_advances_for_construction","title":"Customer Advances for Construction","type":"number","format":"default","description":"This account shall include advances by customers for construction which are to be refunded either wholly or in part. When a customer is refunded the entire amount to which he is entitled, according to the agreement or rule under which the advance was made, the balance, if any, remaining in this account shall be credited to the respective plant account."},{"name":"current_portion_of_long_term_debt","title":"Current Portion of Long-Term Debt","type":"number","format":"default","description":"Total amount as of the report date of all long term debt classified as current."},{"name":"notes_payable","title":"Notes Payable","type":"number","format":"default","description":"This account shall include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to other than associated companies."},{"name":"unamortized_discount_on_long_term_debt_debit","title":"Unamortized Discount on Long-Term Debt, Debit","type":"number","format":"default","description":"A. This account shall include the excess of the face value of long-term debt securities over the cash value of consideration received therefor, related to the issue or assumption of all types and classes of debt. \nB. Amounts recorded in this account shall be amortized over the life of the respective issues under a plan which will distribute the amount equitably over the life of the securities. The amortization shall be on a monthly basis, with the amounts thereof charged to account 428, Amortization of Debt Discount and Expense. (See General Instruction 17.)"},{"name":"stock_liability_for_conversion","title":"Stock Liability for Conversion","type":"number","format":"default","description":"A. These accounts shall include the par value or stated value, as appropriate, of capital stock which the utility has agreed to exchange for outstanding securities of other companies in connection with the acquisition of properties of such companies under terms which allow the holders of the securities of the other companies to surrender such securities and receive in return therefor capital stock of the accounting utility.\n B. When the securities of the other companies have been surrendered and\n capital stock issued in accordance with the terms of the exchange, these accounts shall be charged and accounts 201, Common Stock Issued, or 204, Preferred Stock Issued, as the case may be, shall be credited.\n C. The records shall be kept so as to show separately the stocks of each class and series for which a conversion liability exists."},{"name":"accumulated_deferred_investment_tax_credits","title":"Accumulated Deferred Investment Tax Credits","type":"number","format":"default","description":"A. This account shall be credited with all investment tax credits deferred by companies which have elected to follow deferral accounting, partial or full, rather than recognizing in the income statement the total benefits of the tax credit as realized. After such election, a company may not transfer amounts from this account, except as authorized herein and in accounts 411.4, Investment Tax Credit Adjustments, Utility Operations, 411.5, Investment Tax Credit Adjustments, Nonutility Operations, and 420, Investment Tax Credits, or with approval of the Commission. \nB. Where the company's accounting provides that investment tax credits are to be passed on to customers, this account shall be debited and account 411.4 credited with a proportionate amount determined in relation to the average useful life of gas utility plant to which the tax credits relate to such lesser period of time as allowed by a regulatory agency having rate jurisdiction. If, however, the deferral procedure provides that investment tax credits are not to be passed on to customers the proportionate restorations to income shall be credited to account 420. \nC. If any of the investment tax credits to be deferred are related to utility operations other than gas or to non- utility operations, appropriate subdivisions of this account shall be maintained. Contra entries affecting such subdivisions shall be appropriately recorded in accounts 413, Expenses of Gas Plant Leased to Others; or 414, Other Utility Operating Income. \nD. Records shall be maintained identifying the properties related to the investment tax credits for each year, the weighted average service life of such properties, and any unused balance of such credits. Such records are not necessary unless the credits are deferred."},{"name":"accumulated_deferred_income_taxes_accelerated_amortization_property","title":"Accumulated Deferred Income Taxes, Accelerated Amortization Property","type":"number","format":"default","description":"A. This account shall include tax deferrals resulting from adoption of the principles of comprehensive interperiod tax allocation described in General Instruction 18 of this system of accounts that relate to property for which the utility has availed itself of the use of accelerated (5-year) amortization of (1) certified defense facilities as permitted by Section 168 of the Internal Revenue Code and (2) certified pollution control facilities as permitted by Section 169 of the Internal Revenue Code. \nB. This account shall be credited and accounts 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with tax effects related to property described in paragraph A above where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nC. This account shall be debited and accounts 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with tax effects related to property described in paragraph A above where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nD. The utility is restricted in its use of this account to the purposes set forth above. It shall not transfer the balance in this account or any portion thereof to retained earnings or make any use thereof except as provided in the text of this account without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of plant on which there is a related balance herein, this account shall be charged with an amount equal to the related income tax expense, if any, arising from such disposition and account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited. When the remaining balance, after consideration of any related income tax expense, is less than $25,000, this account shall be charged and account 411.1 or 411.2, as appropriate, credited with such balance. If after consideration of any related income tax expense, there is a remaining amount of $25,000 or more, the Commission shall authorize or direct how such amount shall be accounted for at the time approval for the disposition of accounting is granted. When plant is disposed of by transfer to a wholly owned subsidiary the related balance in this account shall also be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balances would be necessary to be retained to offset future group item tax deficiencies."},{"name":"reacquired_capital_stock","title":"Reacquired Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock, the cost of capital stock actually issued by the utility and reacquired by it and not retired or canceled, except, however, stock which is held by trustees in sinking or other funds. \nB. When reacquired capital stock is retired or canceled, the difference between its cost, including commissions and expenses paid in connection with the reacquisition, and its par or stated value plus any premium and less any discount and expenses applicable to the shares retired, shall be debited or credited, as appropriate, to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that debits shall be charged to account 439, Adjustments to Retained Earnings, to the extent that they exceed the balance in account 210. \nC. When reacquired capital stock is resold by the utility, the difference between the amount received on the resale of the stock, less expenses incurred in the resale, and the cost of the stock included in this account shall be accounted for as outlined in paragraph B. \nNote A: See account 124. Other Investments, for permissive accounting treatment of stock reacquired under a definite plan for resale.\nNote B: The accounting for reacquired stock shall be as prescribed herein unless otherwise specifically required by statute."},{"name":"dividends_declared","title":"Dividends Declared (Major Only)","type":"number","format":"default","description":"This account shall include the amount of dividends which have been declared but not paid. Dividends shall be credited to this account when they become a liability."},{"name":"unappropriated_undistributed_subsidiary_earnings","title":"Unappropriated Undistributed Subsidiary Earnings (Major Only)","type":"number","format":"default","description":"This account shall include the balances, either debit or credit, of undistributed retained earnings of subsidiary companies since their acquisition. When dividends are received from subsidiary companies relating to amounts included in this account, this account shall be debited and account 216, “Unappropriated Retained Earnings,” credited."},{"name":"obligations_under_capital_leases_current","title":"Obligations under Capital Leases, Current","type":"number","format":"default","description":"This account shall include the portion due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under Capital Leases, or account 121, Non-Utility Property."},{"name":"capital_stock_subscribed","title":"Capital Stock Subscribed","type":"number","format":"default","description":"Summation of account 202 and account 205."},{"name":"obligations_under_capital_lease_noncurrent","title":"Obligations under Capital Lease, Noncurrent","type":"number","format":"default","description":"This account shall include the portion not due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under Capital Leases, or account 121, Nonutility property."},{"name":"taxes_accrued","title":"Taxes Accrued","type":"number","format":"default","description":"A. This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to the appropriate accounts for tax charges. Such credits may be based upon estimates, but from time to time during the year as the facts become known, the amount of the periodic credits shall be adjusted so as to include as nearly as can be determined in each year the taxes applicable thereto. Any amount representing a prepayment of taxes applicable to the period subsequent to the date of the balance sheet, shall be shown under account 165, Prepayments. \nB. If accruals for taxes are found to be insufficient or excessive, correction therefore shall be made through current tax accruals. \nC. Accruals for taxes shall be based upon the net amounts payable after credit for any discounts, and shall not include any amounts for interest on tax deficiencies or refunds. Interest received on refunds shall be credited to account 419, Interest and Dividend Income, and interest paid on deficiencies shall be charged to account 431, Other Interest Expense. \nD. The records supporting the entries to this account shall be kept so as to show for each class of taxes, the amount accrued, the basis for the accrual, the accounts to which charged, and the amount of tax paid."},{"name":"installments_received_on_capital_stock","title":"Installments Received on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock the amount of installments received on capital stock on a partial or installment payment plan from subscribers who are not bound by legally enforceable subscription contracts. \nB. As subscriptions are paid in full and certificates issued, this account shall be charged and the appropriate capital stock account credited with the par or stated value of such stock. Any discount or premium on an original issue shall be included in the appropriate discount or premium account."},{"name":"bonds","title":"Bonds","type":"number","format":"default","description":"This account shall include in a separate subdivision for each class and series of bonds the face value of the actually issued and unmatured bonds which have not been retired or canceled; also the face value of such bonds issued by others the payment of which has been assumed by the utility."},{"name":"derivatives_instrument_liabilities","title":"Derivatives Instrument Liabilities","type":"number","format":"default","description":"This account shall include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, other deductions, shall be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"accumulated_deferred_income_taxes_other","title":"Accumulated Deferred Income Taxes, Other","type":"number","format":"default","description":"A. This account shall include all credit tax deferrals resulting from the adoption of the principles of comprehensive interperiod income tax allocation described in General Instruction 18 of this system of accounts other than those deferrals which are includible in Accounts 281, Accumulated Deferred Income Taxes—Accelerated Amortization Property and 282, Accumulated Deferred Income Taxes—Other Property. \nB. This account shall be credited and accounts 410.1 Provision for Deferred Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with tax effects related to items described in paragraph A above where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nC. This account shall be debited and accounts 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate shall be credited with tax effects related to items described in paragraph A above where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nD. Records with respect to entries to this account, as described above, and the account balance, shall be so maintained as to show the factors of calculation with respect to each annual amount of the item or class of items. \nE. The utility is restricted in its use of this account to the purposes set forth above. It shall not transfer the balance in the account or any portion thereof to retained earnings or to any other account or make any use thereof except as provided in the text of this account, without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of items on which there is a related balance herein, this account shall be charged with an amount equal to the related income tax effect, if any, arising from such disposition and account 411.1, Provision For Deferred Income Taxes—Credit, Utility Operating Income, or 411.2, Provision For Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited. When the remaining balance, after consideration of any related tax expenses, is less than $25,000, this account shall be charged and account 411.1 or 411.2, as appropriate, credited with such balance. If after consideration of any related income tax expense, there is a remaining amount of $25,000 or more, the Commission shall authorize or direct how such amount shall be accounted for at the time approval for the disposition of accounting is granted.\nWhen plant is disposed of by transfer to a wholly owned subsidiary, the related balance in this account shall also be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balance would be necessary to be retained to offset future group item tax deficiencies."},{"name":"accumulated_other_comprehensive_income","title":"Accumulated Other Comprehensive Income","type":"number","format":"default","description":"A. This account shall include revenues, expenses, gains, and losses that are properly includable in other comprehensive income during the period. Examples of other comprehensive income include foreign currency items, minimum pension liability adjustments, unrealized gains and losses on certain investments in debt and equity securities, and cash flow hedges. Records supporting the entries to this account shall be maintained so that the utility can furnish the amount of other comprehensive income for each item included in this account. \nB. This account shall also be debited or credited, as appropriate, with amounts of accumulated other comprehensive income that have been included in the determination of net income during the period and in accumulated other comprehensive income in prior periods. Separate records for each category of items will be maintained to identify the amount of the reclassification adjustments from accumulated other comprehensive income to earnings made during the period."},{"name":"preferred_stock_issued","title":"Preferred Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"accounts_payable_to_associated_companies","title":"Accounts Payable to Associated Companies","type":"number","format":"default","description":"These accounts shall include amounts owing to associated companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation. \nNote: Exclude from these accounts notes and accounts which are includible in account 223, Advances from Associated Companies."},{"name":"premium_on_capital_stock","title":"Premium on Capital Stock (Major Only)","type":"number","format":"default","description":"A. This account shall include, in a separate subdivision for each class and series of stock, the excess of the actual cash value of the consideration received on original issues of capital stock over the par or stated value and accrued dividends of such stock, together with assessments against stockholders representing payments required in excess of par or stated values. \nB. Premium on capital stock shall not be set off against expenses. Further, a premium received on an issue of a certain class or series of stock shall not be set off against expenses of another issue of the same class or series. \nC. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be transferred to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock."},{"name":"reacquired_bonds","title":"Reacquired Bonds (Major Only)","type":"number","format":"default","description":"A. This account shall include the face value of bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired debt shall not include securities which are held by trustee in sinking or other funds.\n\nB. When bonds are reacquired, the difference between face value, adjusted for unamortized discount, expenses or premium, and the amount paid upon reacquisition, shall be included in account 189, Unamortized Loss on Reacquired Debt, or account 257, Unamortized Gain on Reacquired Debt, as appropriate. (See General Instruction 17.)"},{"name":"accounts_payable","title":"Accounts Payable","type":"number","format":"default","description":"This account shall include all amounts payable by the utility within one year, which are not provided for in other accounts."},{"name":"long_term_portion_of_derivative_instrument_liabilities_hedges","title":"Long-Term Portion of Derivative Instrument Liabilities, Hedges","type":"number","format":"default","description":"Lont-term portion of Derivative instrument liabilities-Hedges.\n A. This account shall include the change in the fair value of derivative instrument liabilities designated by the utility as cash flow or fair value hedges.\n B. A utility shall record the change in the fair value of a derivative liability related to a cash flow hedge in this account, with a concurrent charge to account 219, accumulated other comprehensive income, with the effective\n portion of the derivative gain or loss. The ineffective portion of the cash flow hedge shall be charged to the same income or expense account that will be charged when the hedged item enters into the determination of net income.\n C. A utility shall record the change in the fair value of a derivative instrument liability related to a fair value hedge in this account, with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge shall be charged to the same income or expense account that will be charged when the hedged item enters into the determination of net income."},{"name":"deferred_credits","title":"Deferred Credits","type":"number","format":"default","description":"Total amount as of the report date of unearned revenue or income which is expected to be earned in future periods."},{"name":"accumulated_miscellaneous_operating_provisions","title":"Accumulated Miscellaneous Operating Provisions","type":"number","format":"default","description":"A. This account shall include all operating provisions which are not provided for elsewhere. \nB. This account shall be maintained in such manner as to show the amount of each separate provision and the nature and amounts of the debits and credits thereto.\nNote: This account includes only provisions as may be created for operating purposes and does not include any reservations of income the credits for which should be carried in account 215, Appropriated Retained Earnings."},{"name":"accumulated_provision_for_pensions_and_benefits","title":"Accumulated Provision for Pensions and Benefits","type":"number","format":"default","description":"A. This account shall include provisions made by the utility and amounts contributed by employees for pensions, accident and death benefits, savings, relief, hospital and other provident purposes, where the funds are included in the assets of the utility either in general or in segregated fund accounts.\nB. Amounts paid by the utility for the purposes for which this liability is established shall be charged hereto. \nC. A separate account shall be kept for each kind of provision included herein.\nNote: If employee pension or benefit plan funds are not included among the assets of the utility but are held by outside trustees, payments into such funds, or accruals therefor, shall not be included in this account."},{"name":"notes_payable_to_associated_companies","title":"Notes Payable to Associated Companies","type":"number","format":"default","description":"These accounts shall include amounts owing to associated companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation. \nNote: Exclude from these accounts notes and accounts which are includible in account 223, Advances from Associated Companies."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"statement_of_income_114_duration","dialect":{"table":"statement_of_income_114_duration"},"title":"114 - Schedule - Statement of Income - duration","description":"ferc:ScheduleStatementOfIncomeAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"investment_tax_credit_adjustments_nonutility_operations","title":"Investment Tax Credit Adjustments, Nonutility Operations","type":"number","format":"default","description":"This account shall include the amount of those investment tax credit adjustments related to property used in Nonutility Operations."},{"name":"operating_revenues","title":"Operating Revenues","type":"number","format":"default","description":"Total operating revenues. There shall be shown under this caption the total amount included in the gas operating revenue accounts provided herein."},{"name":"accretion_expense","title":"Accretion Expense","type":"number","format":"default","description":"This account shall be charged for accretion expense on the liabilities associated with asset retirement obligations included in account 230, Asset retirement obligations, related to gas utility plant."},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"This account shall include amortization charges not includible in other accounts which are properly deductible in determining the income of the utility before interest charges. Charges includible herein, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n ITEMS\n 1. Amortization of utility plant acquisition adjustments, or of intangibles included in utility plant in service when not authorized to be included in utility operating expenses by the Commission.\n 2. Other miscellaneous amortization charges allowed to be included in this account by the Commission."},{"name":"amortization_and_depletion_of_utility_plant","title":"Amortization and Depletion of Utility Plant","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 404.1, Amortization and Depletion of Producing Natural Gas Land and Land Rights; Account 404.2, Amortization of Underground Storage Land and Land Rights; Account 404.3, Amortization of Other Limitedterm Gas Plant; Account 405, Amortization of Other Gas Plant."},{"name":"donations","title":"Donations","type":"number","format":"default","description":"This account shall include all payments or donations for charitable, social or community welfare purposes."},{"name":"amortization_of_loss_on_reacquired_debt","title":"Amortization of Loss on Reacquired Debt","type":"number","format":"default","description":"A. This account shall include the amortization of the losses on reacquisition of debt. Amounts charged to this account shall be credited concurrently to account 189, Unamortized Loss on Reacquired Debt. \nB. This account shall be maintained so as to allow ready identification of the loss amortized applicable to each class and series of long-term debt reacquired. See General Instruction 17."},{"name":"net_income_loss","title":"Net Income (Loss)","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Income Before Extraordinary Items and Extraordinary Items after Taxes."},{"name":"revenues_from_nonutility_operations","title":"Revenues from Nonutility Operations","type":"number","format":"default","description":"A. These accounts shall include revenues\n and expenses applicable to operations\n which are nonutility in character\n but nevertheless constitute a distinct\n operating activity of the enterprise\n as a whole, such as the operation\n of an ice department where applicable\n statutes do not define such operation\n as a utility, or the operation of a servicing\n organization for furnishing supervision,\n management, engineering, and\n similar services to others.\n B. The expenses shall include all elements\n of costs incurred in such operations,\n and the accounts shall be maintained\n so as to permit ready summarization\n as follows:\n Operation.\n Maintenance.\n Rents.\n Depreciation.\n Amortization.\n NOTE B: Related taxes shall be recorded in\n account 408.2, Taxes Other Than Income\n Taxes, Other Income and Deductions, or account\n 409.2, Income Taxes, Other Income and\n Deductions, as appropriate."},{"name":"provision_for_deferred_income_taxes_other_income_and_deductions","title":"Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"This account shall include the amounts of those deferrals of taxes and allocations of deferred taxes which relate to other income and deductions."},{"name":"provisions_for_deferred_income_taxes_utility_operating_income","title":"Provision for Deferred Income Taxes, Utility Operating Income","type":"number","format":"default","description":"This account shall include the amounts of those deferrals of taxes and allocations of deferred taxes which relate to Utility Operating Income (by department)."},{"name":"provision_for_deferred_income_taxes_credit_other_income_and_deductions","title":"Provision for Deferred Income Taxes, Credit, Other Income and Deductions","type":"number","format":"default","description":"This account shall include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, which relate to Other Income and Deductions."},{"name":"net_utility_operating_income","title":"Net Utility Operating Income","type":"number","format":"default","description":"Total of Account 400, Gas Operating Revenues less Total Utility Operating Expenses."},{"name":"income_taxes_utility_operating_income","title":"Income Taxes, Utility Operating Income","type":"number","format":"default","description":"This account shall include the amount of those local, state and federal income taxes which relate to utility operating income. This account shall be maintained so as to allow ready identification of tax effects (both positive and negative) relating to Utility Operating Income (by department), Utility Plant Leased to Others and Other Utility Operating Income."},{"name":"extraordinary_income","title":"Extraordinary Income","type":"number","format":"default","description":"This account shall be credited with gains of unusual nature and infrequent occurrence, which would significantly distort the current year's income computed before Extraordinary Items, if reported other than as extraordinary items. Income tax relating to the amounts recorded in this account shall be recorded in account 409.3, Income Taxes, Extraordinary Items. (See General Instruction 7.)"},{"name":"income_taxes_other","title":"Income Taxes-Other","type":"number","format":"default","description":"This account shall include the amount of those local, and state taxes (both positive and negative), which relate to Other Income and Deductions."},{"name":"allowance_for_other_funds_used_during_construction","title":"Allowance for Other Funds Used During Construction","type":"number","format":"default","description":"This account shall include concurrent credits for allowance for other funds used during construction, not to exceed amounts computed in accordance with the formula prescribed in Gas Plant Instruction 3(17)."},{"name":"regulatory_credits","title":"Regulatory Credits","type":"number","format":"default","description":"This account shall be credited, when appropriate, with the amounts debited to Account 182.3, Other Regulatory Assets, to establish regulatory assets. This account shall also be credited, when appropriate, with the amounts debited to Account 254, Other Regulatory Liabilities, concurrent with the return of such amounts to customers through rates."},{"name":"expenditures_for_certain_civic_political_and_related_activities","title":"Expenditures for Certain Civic, Political and Related Activities","type":"number","format":"default","description":"This account shall include expenditures for the purpose of influencing public opinion with respect to the election or appointment of public officials, referenda, legislation, or ordinances (either with respect to the possible adoption of new referenda, legislation or ordinances or repeal or modification of existing referenda, legislation or ordinances) or approval, modification, or revocation of franchises; or for the purpose of influencing the decisions of public officials, but shall not include such expenditures which are directly related to appearances before regulatory or other governmental bodies in connection with the reporting utility's existing or proposed operations."},{"name":"net_other_income_and_deductions","title":"Net Other Income and Deductions","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Total Other Income, Total Other Income Deductions, and Total Taxes on Other Income and Deductions."},{"name":"net_interest_charges","title":"Net Interest Charges","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 427, Interest on Long-Term Debt; Account 428, Amortization of Debt Discount and Expense; Account 428.1, Amortization of Loss on Reacquired Debt; Less Account 429, Amortization of Premium on Debt-Credit, Less Account 429.1, Amortization of Gain on Reacquired Debt-Credit; Account 430, Interest on Debt to Associated Companies; Account 431, Other Interest Expense; Less Account 432, Allowance for Borrowed Funds Used During Construction-Credit."},{"name":"gains_from_disposition_of_plant","title":"Gains from Disposition of Plant","type":"number","format":"default","description":"A. This account shall include, as approved by the Commission, amounts relating to gains from the disposition of future use utility plant including amounts which were previously recorded in and transferred from account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, under the provisions of paragraphs B, C, and D thereof. Income taxes relating to gains recorded in this account shall be recorded in account 409.1, Income Taxes, Utility Operating Income.\nB. The utility shall record in this account gains resulting from the settlement of asset retirement obligations related to utility plant in accordance with the accounting prescribed in General Instruction 24."},{"name":"interest_on_debt_to_associated_companies","title":"Interest on Debt to Associated Companies","type":"number","format":"default","description":"A. This account shall include interest accrued on amounts included in account 223, Advances from Associated Companies, and on all other obligations to associated companies. \nB. The records supporting the entries to this account shall be so kept as to show to whom the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued."},{"name":"interest_and_dividend_income","title":"Interest and Dividend Income","type":"number","format":"default","description":"A. This account shall include interest revenues on securities, loans, notes, advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of other companies, whether the securities on which the interest and dividends are received are carried as investments or included in sinking or other special fund accounts. \nB. This account may include the pro rata amount necessary to extinguish (during the interval between the date of acquisition and the date of maturity) the difference between the cost to the utility and the face value of interest-bearing securities. Amounts thus credited or charged shall be concurrently included in the accounts in which the securities are carried. \nC. Where significant in amount expenses, excluding operating taxes and income taxes, applicable to security investments and to interest and dividend revenues thereon shall be charged hereto. \nNote A: Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate.\nNote B: Interest accrued, the payment of which is not reasonably assured, dividends receivable which have not been declared or guaranteed, and interest or dividends upon reacquired securities issued or assumed by the utility shall not be credited to this account."},{"name":"taxes_other_than_income_taxes_utility_operating_income","title":"Taxes Other than Income Taxes, Utility Operating Income","type":"number","format":"default","description":"This account shall include those taxes other than income taxes which relate to utility operating income This account shall be maintained so as to allow ready identification of the various classes of taxes relating to Utility Operating Income (by department), Utility Plant Leased to Others and Other Utility Operating Income."},{"name":"other_income","title":"Other Income","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 415, Revenues form Merchandising, Jobbing and Contract Work; Less Account 416, Costs and Expense of Merchandising, Job & Contract Work; Account 417, Revenues from Nonutility Operations; Less Account 417.1, Expenses of Nonutility Operations; Account 418, Nonoperating Rental Income; Account 418.1, Equity in Earnings of Subsidiary Companies; Account 419, Interest and Dividend Income, Account 419.1, Allowance for Other Funds Used During Construction; Account 421, Miscellaneous Nonoperating Income; Account 421.1, Gain on Disposition of Property."},{"name":"income_taxes_federal","title":"Income Taxes-Federal","type":"number","format":"default","description":"This account shall include the amount of those federal income taxes (both positive and negative), which relate to Other Income and Deductions."},{"name":"loss_on_disposition_of_property","title":"Loss on Disposition of Property","type":"number","format":"default","description":"This account shall be charged with the loss on the sale, conveyance, exchange or transfer of utility or other property to another. Amounts relating to losses on land and land rights held for future use recorded in accounts 105, Gas Plant Held for Future Use and 105.1, Production Properties Held for Future Use, will be accounted for as prescribed in paragraphs B, C, and D thereof. (See gas plant instructions 5F, 7E, and 10E.) The reduction in income taxes relating to losses recorded in this account shall be recorded in account 409.2, Income Taxes, Other Income and Deductions."},{"name":"extraordinary_items_after_taxes","title":"Extraordinary Items After Taxes","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Net Extraordinary Items less Account 409.3, Income Taxes-Federal and Other."},{"name":"gains_from_disposition_of_allowances","title":"Gains from Disposition of Allowances","type":"number","format":"default","description":"This account shall be credited with the gain on the sale, exchange, or other disposition of allowances in accordance with paragraph (H) of General Instruction No. 21. Income taxes relating to gains recorded in this account shall be recorded in Account 409.1, Income Taxes, Utility Operating Income."},{"name":"nonoperating_rental_income","title":"Nonoperating Rental Income","type":"number","format":"default","description":"A. This account shall include all rent revenues and related expenses of land, buildings, or other property included in account 121, Nonutility Property, which is not used in operations covered by accounts 417 or 417.1. \nB. The expenses shall include all elements of costs incurred in the ownership and rental of property and the accounts shall be maintained so as to permit ready summarization as follows: \nOperation. \nMaintenance. \nRents. \nDepreciation. \nAmortization.\nNote: Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate."},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account shall include other miscellaneous expenses which are nonoperating in nature, but which are properly deductible before determining total income before interest charges. \nItems\n1. Loss relating to investments in securities written-off or written-down. \n2. Loss on sale of investments. \n3. Loss on reacquisition, resale or retirement of utility's debt securities, when the loss is not amortized and used by a jurisdictional regulatory agency to increase embedded debt cost in establishing rates. See General Instruction 17. \n4. Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account. \n5. Costs of preliminary abandonment costs recorded in accounts 182.1, Extraordinary Property Losses, and 182.2, Unrecovered Plant and Regulatory Study Costs, not allowed to be amortized to account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs.\n6. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in General Instruction 24."},{"name":"gain_on_disposition_of_property","title":"Gain on Disposition of Property","type":"number","format":"default","description":"This account shall be credited with the gain on the sale, conveyance, exchange or transfer of utility or other property to another. Amounts relating to gains on land and land rights held for future use recorded in accounts 105, Gas Plant Held for Future Use and 105.1, Production Properties Held for Future Use, will be accounted for as prescribed in paragraphs B, C, and D thereof. (See gas plant instructions 5F, 7E, and 10E.) Income taxes on gains recorded in this account shall be recorded in account 409.2, Income Taxes, Other Income and Deductions."},{"name":"investment_tax_credits","title":"Investment Tax Credits","type":"number","format":"default","description":"This account shall be credited as follows with investment tax credit amounts not passed on to customers:\n\n(a) By amounts equal to debits to accounts 411.4, Investment Tax Credit Adjustments, Utility Operations, and 411.5, Investment Tax Credit Adjustments, Nonutility Operations, for investment tax credits used in calculating income taxes for the year when the company's accounting provides for nondeferral of all or a portion of such credits; and,\n\n(b) By amounts equal to debits to account 255, Accumulated Deferred Investment Tax Credits, for proportionate amounts of tax credit deferrals allocated over the average useful life of the property to which the tax credits relate, or such lesser period of time as may be adopted and consistently used by the company."},{"name":"taxes_other_than_income_taxes_other_income_and_deductions","title":"Taxes Other than Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"This account shall include those taxes other than income taxes which relate to Other Income and Deductions."},{"name":"amortization_of_property_losses_unrecovered_plant_and_regulatory_study_costs","title":"Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs","type":"number","format":"default","description":"This account shall be charged with amounts credited to Account 182.1, Extraordinary Property Losses, and Account 182.2 Unrecovered Plant and Regulatory Study Costs, when the Commission has authorized the amount in the latter account to be amortized by charges to gas operating expenses."},{"name":"depreciation_expense","title":"Depreciation Expense","type":"number","format":"default","description":"A. This account shall include the amount of depreciation expense for all classes of depreciable gas plant in service except such depreciation expense as is chargeable to clearing accounts or to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. \nB. The utility shall keep such records of property and property retirements as will reflect the service life of property which has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also such records as will reflect the percentage of salvage and cost of removal for property retired from each account, or subdivision thereof, for depreciable gas plant. \nNote A: Depreciation expense applicable to property included in account 104, Gas Plant Leased to Others, shall be charged to account 413, Expenses of Gas Plant Leased to Others.\nNote B: Depreciation expense applicable to transportation equipment, shop equipment, tools, work equipment, power operated equipment and other general equipment may be charged to clearing accounts as necessary in order to obtain a proper distribution of expenses between construction and operation."},{"name":"extraordinary_deductions","title":"Extraordinary Deductions","type":"number","format":"default","description":"This account shall be debited with losses of unusual nature and infrequent occurrence, which would significantly distort the current year's income computed before Extraordinary Items, if reported other than as extraordinary items. Income tax relating to the amounts recorded in this account shall be recorded in account 409.3, Income Taxes, Extraordinary Items. (See General Instruction 7.)"},{"name":"depreciation_expense_for_asset_retirement_costs","title":"Depreciation Expense for Asset Retirement Costs","type":"number","format":"default","description":"This account shall include the depreciation expense for asset retirement costs included in gas utility plant in service."},{"name":"miscellaneous_nonoperating_income","title":"Miscellaneous Nonoperating Income","type":"number","format":"default","description":"This account shall include all revenue and expense items except taxes\n properly includible in the income account and not provided for elsewhere. Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate.\n ITEMS\n 1. Profit on sale of timber. (See gas plant instruction 7C.)\n 2. Profits from operations of others realized by the utility under contracts.\n 3. Gains on disposition of investments. Also gains on reacquisition and resale or retirement of utilities debt securities when the gain is not amortized and used by a jurisdictional regulatory agency to reduce embedded debt cost in establishing rates. See General Instruction 17.\n 4. This account shall include the accretion expense on the liability for an asset retirement obligation included in account 230, Asset retirement obligations, related to nonutility plant.\n 5. This account shall include the depreciation expense for asset retirement costs related to nonutility plant.\n 6. The utility shall record in this account gains resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in General Instruction 24."},{"name":"amortization_of_debt_discount_and_expense","title":"Amortization of Debt Discount and Expense","type":"number","format":"default","description":"A. This account shall include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account shall be credited concurrently to accounts 181, Unamortized Debt Expense, and 226, Unamortized Discount on Long-Term Debt—Debit. \nB. This account shall be so kept or supported as to show the debt discount and expense on each class and series of long-term debt."},{"name":"investment_tax_credit_adjustments","title":"Investment Tax Credit Adjustments","type":"number","format":"default","description":"This account shall include the amount of those investment tax credit adjustments related to property used in Utility Operations (by department)."},{"name":"amortization_of_gain_on_reacquired_debt_credit","title":"Amortization of Gain on Reacquired Debt, Credit","type":"number","format":"default","description":"A. This account shall include the amortization of the gains realized from reacquisition of debt. Amounts credited to this account shall be charged concurrently to account 257, Unamortized Gain on Reacquired Debt. \nB. This account shall be maintained so as to allow ready identification of the gains amortized applicable to each class and series of long-term debt reacquired. See General Instruction 17."},{"name":"other_income_deductions","title":"Other Income Deductions","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 421.2, Loss on Disposition of Property; Account 425, Miscellaneous Amortization; Account 426.1, Donations; Account 426.2, Life Insurance; Account 426.3, Penalties; Account 426.4, Expenditures for Certain Civic, Political and Related Activities; Account 426.5, Other Deductions."},{"name":"income_taxes_utility_operating_income_other","title":"Income Taxes, Utility Operating Income, Other","type":"number","format":"default","description":"This account shall include the amount of those local, state and federal income taxes which relate to utility operating income. This account shall be maintained so as to allow ready identification of tax effects (both positive and negative) relating to Utility Operating Income (by department), Utility Plant Leased to Others and Other Utility Operating Income."},{"name":"losses_from_disposition_of_utility_plant","title":"Losses from Disposition of Utility Plant","type":"number","format":"default","description":"A. This account shall include, as approved by the Commission, amounts relating to losses from the disposition of future use utility plant including amounts which were previously recorded in and transferred from account 105, Gas Plant Held for Future Use and account 105.1, Production Properties Held for Future Use, under the provisions of paragraphs B, C, and D thereof. Income taxes relating to losses recorded in this account shall be recorded in account 409.1, Income Taxes, Utility Operating Income.\n\nB. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to utility plant in accordance with the accounting prescribed in General Instruction 24."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account shall include the utility's equity in the earnings or losses of subsidiary companies for the year."},{"name":"income_before_extraordinary_items","title":"Income Before Extraordinary Items","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Net Utility Operating Income, Net Other Income and Deductions, and Net Interest Charges."},{"name":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account shall include all interest charges not provided for elsewhere.\n ITEMS\n 1. Interest on notes payable on demand or maturing one year or less from date and on open accounts, except notes and accounts with associated companies.\n 2. Interest on customers’ deposits.\n 3. Interest on claims and judgments, tax assessments, and assessments for public improvements past due.\n 4. Income and other taxes levied upon bondholders of utility and assumed by it."},{"name":"amortization_of_conversion_expenses","title":"Amortization of Conversion Expenses","type":"number","format":"default","description":"This account shall be charged with amortization of amounts authorized by the Commission to be included in Account 186, Miscellaneous Deferred Debits, for expenses incurred in the conversion of distribution plant from manufactured gas service to natural gas service."},{"name":"revenues_from_merchandising_jobbing_and_contract_work","title":"Revenues from Merchandising, Jobbing and Contract Work","type":"number","format":"default","description":"A. These accounts shall include, respectively, all revenues derived from the sale of merchandise and jobbing or contract work, including any profit or commission accruing to the utility on jobbing work performed by it as agent under contracts whereby it does jobbing work for another for a stipulated profit or commission, and all expenses incurred in such activities. Interest related income from installment sales shall be recorded in Account 419, Interest and Dividend Income. \nB. Records in support of these accounts shall be so kept as to permit ready summarization of revenues, costs and expenses by such major items as are feasible. \nNote A: The classification of revenues, costs and expenses of merchandising, jobbing and contract work as nonoperating, and thus inclusion in this account, is for accounting purposes. It does not preclude consideration for justification to the contrary for ratemaking or other purpose.\nNote B: Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate.\nItems\nAccount 415: \n1. Revenues from sale of merchandise and from jobbing and contract work. \n2. Discounts and allowances made in settlement of bills for merchandise and jobbing work. \nAccount 416: \nLabor: \n1. Canvassing and demonstrating appliances in homes and other places for the purpose of selling appliances. \n2. Demonstrating and selling activities in sales rooms. \n3. Installing appliances on customer premises where such work is done only for purchasers of appliances from the utility. \n4. Installing piping or other property work on a jobbing or contract basis. \n5. Preparing advertising materials for appliance sales purposes. \n6. Receiving and handling customer orders for merchandise or for jobbing services. \n7. Cleaning and tidying sales rooms. \n8. Maintaining display counters and other equipment used in merchandising. \n9. Arranging merchandise in sales rooms and decorating display windows. \n10. Reconditioning repossessed appliances. \n11. Bookkeeping and other clerical work in connection with merchandise and jobbing activities. \n12. Supervising merchandise and jobbing operations. \nMaterials and expenses: \n13. Advertising in newspapers, periodicals, radio, television, etc. \n14. Cost of merchandise sold and of materials used in jobbing work. \n15. Stores expenses on merchandise and jobbing stocks. \n16. Fees and expenses of advertising and commercial artists' agencies. \n17. Printing booklets, dodgers, and other advertising data. \n18. Premiums given as inducement to buy appliances. \n19. Light, heat, and power. \n20. Depreciation on equipment used primarily for merchandise and jobbing operations. \n21. Rent of sales rooms or of equipment. \n22. Transportation expense in delivery and pick-up of appliances by utility's facilities or by others. \n23. Stationery and office supplies and expenses. \n24. Losses from uncollectible merchandise and jobbing accounts."},{"name":"expenses_of_nonutility_operations","title":"Expenses of Nonutility Operations","type":"number","format":"default","description":"A. These accounts shall include revenues and expenses applicable to operations which are nonutility in character but nevertheless constitute a distinct operating activity of the enterprise as a whole, such as the operation of an ice department where applicable statutes do not define such operation as a utility, or the operation of a servicing organization for furnishing supervision, management, engineering, and similar services to others. \nB. The expenses shall include all elements of costs incurred in such operations, and the accounts shall be maintained so as to permit ready summarization as follows: \nOperation. \nMaintenance. \nRents. \nDepreciation. \nAmortization.\nNote B: Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate."},{"name":"operation_expense","title":"Operation Expense","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas operation expense accounts provided herein. (See note to operating expense instruction 3.)"},{"name":"penalties","title":"Penalties","type":"number","format":"default","description":"This account shall include payments by the company for penalties or fines for violation of any regulatory statutes by the company or its officials."},{"name":"losses_from_disposition_of_allowances","title":"Losses from Disposition of Allowances","type":"number","format":"default","description":"Per 18 C.F.R. Part 101 This account shall be debited with the loss on the sale, exchange, or other disposition of allowances in accordance with paragraph (H) of General Instruction No. 21. Income taxes relating to losses recorded in this account shall be recorded in Account 409.1, Income Taxes, Utility Operating Income."},{"name":"utility_operating_expenses","title":"Utility Operating Expenses","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 401, Operation Expenses; Account 402, Maintenance Expenses; Account 403, Depreciation Expense; Account 403.1, Depreciation Expense for Asset Retirement Costs; Accounts 404-405, Amortization and Depletion of Utility Plant; Account 406, Amortization of Utility Plant Acquisition Adjustments; Account 407.1, Amortization of Property Losses, Unrecovered Plant and Reg. Study Costs; Account 407.2, Amortization of Conversion Expenses; Account 407.3, Regulatory Debits; Less Account 407.4, Regulatory Credits; Account 408.1, Taxes Other than Income Taxes; Account 409.1, Income Taxes-Federal; Account 409.1, Income Taxes-Other; Account 410.1, Provision of Deferred Income Taxes; Less Account 411.1, Provision for Deferred Income Taxes-Credit; Account 411.4, Investment Tax Credit Adjustment-Net; Less Account 411.6, Gains from Disposition of Utility Plant; Account 411.7, Losses from Disposition of Utility Plant; Less Account 411.8, Gains from Disposition of Allowances; Account 411.9, Losses from Disposition of Allowances; Account 411.10, Accretion Expense."},{"name":"net_extraordinary_items","title":"Net Extraordinary Items","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 434, Extraordinary Income less Account 435, Extraordinary Deductions."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work","title":"Costs and Expenses of Merchandising, Jobbing and Contract Work","type":"number","format":"default","description":"A. These accounts shall include, respectively, all revenues derived from the sale of merchandise and jobbing or contract work, including any profit or commission accruing to the utility on jobbing work performed by it as agent under contracts whereby it does jobbing work for another for a stipulated profit or commission, and all expenses incurred in such activities. Interest related income from installment sales shall be recorded in Account 419, Interest and Dividend Income. \nB. Records in support of these accounts shall be so kept as to permit ready summarization of revenues, costs and expenses by such major items as are feasible. \nNote A: The classification of revenues, costs and expenses of merchandising, jobbing and contract work as nonoperating, and thus inclusion in this account, is for accounting purposes. It does not preclude consideration for justification to the contrary for ratemaking or other purpose.\nNote B: Related taxes shall be recorded in account 408.2, Taxes Other Than Income Taxes, Other Income and Deductions, or account 409.2, Income Taxes, Other Income and Deductions, as appropriate.\nItems\nAccount 415: \n1. Revenues from sale of merchandise and from jobbing and contract work. \n2. Discounts and allowances made in settlement of bills for merchandise and jobbing work. \nAccount 416: \nLabor: \n1. Canvassing and demonstrating appliances in homes and other places for the purpose of selling appliances. \n2. Demonstrating and selling activities in sales rooms. \n3. Installing appliances on customer premises where such work is done only for purchasers of appliances from the utility. \n4. Installing piping or other property work on a jobbing or contract basis. \n5. Preparing advertising materials for appliance sales purposes. \n6. Receiving and handling customer orders for merchandise or for jobbing services. \n7. Cleaning and tidying sales rooms. \n8. Maintaining display counters and other equipment used in merchandising. \n9. Arranging merchandise in sales rooms and decorating display windows. \n10. Reconditioning repossessed appliances. \n11. Bookkeeping and other clerical work in connection with merchandise and jobbing activities. \n12. Supervising merchandise and jobbing operations. \nMaterials and expenses: \n13. Advertising in newspapers, periodicals, radio, television, etc. \n14. Cost of merchandise sold and of materials used in jobbing work. \n15. Stores expenses on merchandise and jobbing stocks. \n16. Fees and expenses of advertising and commercial artists' agencies. \n17. Printing booklets, dodgers, and other advertising data. \n18. Premiums given as inducement to buy appliances. \n19. Light, heat, and power. \n20. Depreciation on equipment used primarily for merchandise and jobbing operations. \n21. Rent of sales rooms or of equipment. \n22. Transportation expense in delivery and pick-up of appliances by utility's facilities or by others. \n23. Stationery and office supplies and expenses. \n24. Losses from uncollectible merchandise and jobbing accounts."},{"name":"allowance_for_borrowed_funds_used_during_construction_credit","title":"Allowance for Borrowed Funds Used During Construction, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for allowance for borrowed funds used during construction, not to exceed amounts computed in accordance with the formula prescribed in Gas Plant Instruction 3(17)."},{"name":"provision_for_deferred_income_taxes_credit_utility_operating_income","title":"Provision for Deferred Income Taxes, Credit, Utility Operating Income","type":"number","format":"default","description":"This account shall include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, which relate to Utility Operating Income (by department)."},{"name":"maintenance_expense","title":"Maintenance Expense","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas maintenance expense accounts provided herein."},{"name":"income_taxes_extraordinary_items","title":"Income Taxes, Extraordinary Items","type":"number","format":"default","description":"This account shall include the amount of those local, state and federal income taxes (both positive and negative), which relate to Extraordinary Items."},{"name":"amortization_of_gas_plant_acquisition_adjustments","title":"Amortization of Gas Plant Acquisition Adjustments","type":"number","format":"default","description":"This account shall be debited or credited, as the case may be, with amounts includible in operating expenses, pursuant to approval or order of the Commission, for the purpose of providing for the extinguishment of the amount in account 114, Gas Plant Acquisition Adjustments."},{"name":"taxes_on_other_income_and_deductions","title":"Taxes on Other Income and Deductions","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 408.2, Taxes Other than Income Taxes; Account 409.2, Income Taxes-Federal; Account 409.2, Income Taxes-Other; Account 410.2, Provision for Deferred Income Taxes; Less Account 411.2, Provision for Deferred Income Taxes-Credit; Account 411.5, Investment Tax Credit Adjustments-Net; Less Account 420, Investment Tax Credits."},{"name":"regulatory_debits","title":"Regulatory Debits","type":"number","format":"default","description":"This account shall be debited, when appropriate, with the amounts credited to Account 254, Other Regulatory Liabilities, to record regulatory liabilities imposed on the utility by the ratemaking actions of regulatory agencies. This account shall also be debited, when appropriate, with the amounts credited to Account 182.3, Other Regulatory Assets, concurrent with the recovery of such amounts in rates."},{"name":"life_insurance","title":"Life Insurance","type":"number","format":"default","description":"This account shall include all payments for life insurance of officers and employees where company is beneficiary (net premiums less increase in cash surrender value of policies)."},{"name":"interest_on_long_term_debt","title":"Interest on Long-Term Debt","type":"number","format":"default","description":"A. This account shall include the amount of interest on outstanding long-term debt issued or assumed by the utility, the liability for which is included in account 221, Bonds, or account 224, Other Long-Term Debt. \nB. This account shall be so kept or supported as to show the interest accruals on each class and series of long-term debt. \nNote: This account shall not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed."},{"name":"amortization_of_premium_on_debt_credit","title":"Amortization of Premium on Debt, Credit","type":"number","format":"default","description":"A. This account shall include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account shall be charged concurrently to account 225, Unamortized Premium on Long-Term Debt. \nB. This account shall be so kept or supported as to show the premium on each class and series of long-term debt."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"statement_of_income_114_instant","dialect":{"table":"statement_of_income_114_instant"},"title":"114 - Schedule - Statement of Income - instant","description":"ferc:ScheduleStatementOfIncomeAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC 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that is recorded and booked in the accumulated other comprehensive income."},{"name":"accumulated_other_comprehensive_income_loss_other_cash_flow_hedges_interest_rate_swaps_changes_in_fair_value","title":"Accumulated Other Comprehensive Income (Loss), Other Cash Flow Hedges Interest Rate Swaps, Changes in Fair Value","type":"number","format":"default","description":"Changes in the fair value of interest rate swaps that are recorded and booked in the accumulated other comprehensive income."},{"name":"accumulated_other_comprehensive_income_loss_minimum_pension_liability_adjustment_changes_in_fair_value","title":"Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability Adjustment, Changes in Fair Value","type":"number","format":"default","description":"Changes in the fair value of the minimum pension obligation balance that is recorded and booked in the accumulated other comprehensive 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and booked in the accumulated other comprehensive income."},{"name":"accumulated_other_comprehensive_income_loss_other_adjustments_to_comprehensive_income_loss_changes_in_fair_value","title":"Accumulated Other Comprehensive Income (Loss), Other Adjustments to Comprehensive Income (Loss), Changes in Fair Value","type":"number","format":"default","description":"Changes in the fair value of other adjustments that are recorded and booked in accumulated other comprehensive income."},{"name":"comprehensive_income_loss","title":"Comprehensive Income (Loss)","type":"number","format":"default","description":"Current period balance of Comprehensive Income (Loss)"},{"name":"accumulated_other_comprehensive_income_loss_changes_in_unrealized_gains_and_losses_on_available_for_sale_securities","title":"Accumulated Other Comprehensive Income (Loss), Changes in Unrealized Gains and Losses on Available-For-Sale Securities","type":"number","format":"default","description":"Reclassifications and changes in fair value of unrealized gains and losses on available for sale securities."},{"name":"accumulated_other_comprehensive_income_loss_unrealized_gains_and_losses_on_available_for_sale_securities_changes_in_fair_value","title":"Accumulated Other Comprehensive Income (Loss), Unrealized Gains and Losses on Available-For-Sale Securities, Changes in Fair Value","type":"number","format":"default","description":"Changes in fair value related to unrealized gains and losses on available for sale securities that are recorded and booked to accumulated other comprehensive income."},{"name":"accumulated_other_comprehensive_income_loss_foreign_currency_hedges_reclassifications_to_net_income_loss","title":"Accumulated Other Comprehensive Income (Loss), Foreign Currency Hedges, Reclassifications to Net Income (Loss)","type":"number","format":"default","description":"Reclassifications from accumulated other comprehensive income to Net Income related to foreign currency hedge instruments."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"statement_of_accumulated_other_comprehensive_income_and_hedging_activities_117_instant","dialect":{"table":"statement_of_accumulated_other_comprehensive_income_and_hedging_activities_117_instant"},"title":"117 - Schedule - Statement of Accumulated Other Comprehensive Income and Hedging Activities - instant","description":"ferc:ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accumulated_other_comprehensive_income_loss_other_cash_flow_hedges_balance","title":"Accumulated Other Comprehensive Income (Loss), Other Cash Flow Hedges, Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to changes in fair value of other cash flow hedges."},{"name":"accumulated_other_comprehensive_income","title":"Accumulated Other Comprehensive Income","type":"number","format":"default","description":"A. This account shall include revenues, expenses, gains, and losses that are properly includable in other comprehensive income during the period. Examples of other comprehensive income include foreign currency items, minimum pension liability adjustments, unrealized gains and losses on certain investments in debt and equity securities, and cash flow hedges. Records supporting the entries to this account shall be maintained so that the utility can furnish the amount of other comprehensive income for each item included in this account. \nB. This account shall also be debited or credited, as appropriate, with amounts of accumulated other comprehensive income that have been included in the determination of net income during the period and in accumulated other comprehensive income in prior periods. Separate records for each category of items will be maintained to identify the amount of the reclassification adjustments from accumulated other comprehensive income to earnings made during the period."},{"name":"accumulated_other_comprehensive_income_loss_minimum_pension_liability_adjustment_balance","title":"Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability Adjustment, Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to changes in fair value of the minimum pension obligations."},{"name":"accumulated_other_comprehensive_income_loss_unrealized_gains_and_losses_on_available_for_sale_securities_balance","title":"Accumulated Other Comprehensive Income (Loss), Unrealized Gains and Losses on Available-For-Sale Securities, Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to unrealized gains and losses on available for sale securities."},{"name":"accumulated_other_comprehensive_income_loss_foreign_currency_hedges_balance","title":"Accumulated Other Comprehensive Income (Loss), Foreign Currency Hedges, Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to changes in fair value of foreign currency hedge instruments."},{"name":"accumulated_other_comprehensive_income_loss_other_cash_flow_hedges_interest_rate_swaps_balance","title":"Accumulated Other Comprehensive Income (Loss), Other Cash Flow Hedges Interest Rate Swaps, Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to changes in fair value of interest rate swaps."},{"name":"accumulated_other_comprehensive_income_loss_other_adjustments_to_comprehensive_income_loss_balance","title":"Accumulated Other Comprehensive Income (Loss), Other Adjustments to Comprehensive Income (Loss), Balance","type":"number","format":"default","description":"Outstanding balance of accumulated other comprehensive income related to other adjustments."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_118_duration","dialect":{"table":"retained_earnings_118_duration"},"title":"118 - Schedule - Retained Earnings - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"dividends_declared_common_stock","title":"Dividends Declared, Common Stock","type":"number","format":"default","description":"A. This account shall include amounts declared payable out of current period retained earnings as dividends on actually outstanding common capital stock issued by the utility. \nB. Dividends shall be segregated for each class of common stock as to those payable in cash, stock and other forms. If not payable in cash, the medium of payment shall be described with sufficient detail to identify it."},{"name":"appropriated_retained_earnings_amortization_reserve_federal_abstract","title":"Appropriated Retained Earnings, Amortization Reserve, Federal [Abstract]","type":"string","format":"default","description":"ferc:AppropriatedRetainedEarningsAmortizationReserveFederalAbstract"},{"name":"transfers_from_unappropriated_undistributed_subsidiary_earnings_contra_primary_account_affected","title":"Transfers from Unappropriated Undistributed Subsidiary Earnings, Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) (i.e. account 216) that are offset when unappropriated subsidiary earnings are transferred to the utility."},{"name":"balance_transferred_from_income","title":"Balance Transferred from Income","type":"number","format":"default","description":"This balance consists of the utility's net income transferred into retained earnings.  The amount of net income transferred into retained earnings is determined by the difference between the overall net income transferred to retained earnings (account 433) against the portion of net income attributable to the utility's subsidiary companies (account 418.1)."},{"name":"appropriations_of_retained_earnings","title":"Appropriations of Retained Earnings","type":"number","format":"default","description":"This account shall include appropriations of current period retained earnings.\n\nItems\n1. Appropriations required under terms of mortgages, orders of courts, contracts, or other agreements.\n\n2. Appropriations required by action of regulatory authorities.\n\n3. Other appropriations made at option of utility for specific purposes."},{"name":"report_only_on_an_annual_basis_no_quarterly_abstract","title":"Report Only on An Annual Basis No Quarterly [Abstract]","type":"string","format":"default","description":"ferc:ReportOnlyOnAnAnnualBasisNoQuarterlyAbstract"},{"name":"unappropriated_undistributed_subsidiary_earnings_abstract","title":"Unappropriated Undistributed Subsidiary Earnings [Abstract]","type":"string","format":"default","description":"ferc:UnappropriatedUndistributedSubsidiaryEarningsAbstract"},{"name":"dividends_received","title":"Dividends Received","type":"number","format":"default","description":"This account shall include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, etc., the payment of which is reasonably assured, and the amount of dividends declared or guaranteed on stocks owned.\n\nNote A: Interest which is not subject to current settlement shall not be included herein but in the account in which is carried the principal on which the interest is accrued.\n\nNote B: Interest and dividends receivable from associated companies shall be included in account 146, Accounts receivable from associated companies."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account shall include the utility's equity in the earnings or losses of subsidiary companies for the year."},{"name":"dividends_declared_preferred_stock","title":"Dividends Declared, Preferred Stock","type":"number","format":"default","description":"A. This account shall include amounts declared payable out of current period retained earnings as dividends on actually outstanding preferred or prior lien capital stock issued by the utility. \nB. Dividends shall be segregated for each class and series of preferred stock as to those payable in cash, stock, and other forms. If not payable in cash, the medium of payment shall be described with sufficient detail to identify it."},{"name":"changes_unappropriated_undistributed_subsidiary_earnings_credits","title":"Changes Unappropriated Undistributed Subsidiary Earnings (Major Only) (Credits)","type":"number","format":"default","description":"Current period increases in subsidiary's earnings during the year that will not be paid out to shareholders as dividends but will be reinvested in the core business and ongoing operations."},{"name":"adjustments_to_retained_earnings_credit","title":"Adjustments to Retained Earnings Credit","type":"number","format":"default","description":"Nonrecurring adjustment resulting in an increase to retained earnings. Includes, with prior Commission approval, significant nonrecurring transactions accounted for as prior period adjustments, as follows:\n\n(1) Correction of an error in the financial statements of a prior year.\n\n(2) Adjustments that result from realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries.\n\nAll other items of profit and loss recognized during a year shall be included in the determination of net income for that year."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_118_instant","dialect":{"table":"retained_earnings_118_instant"},"title":"118 - Schedule - Retained Earnings - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unappropriated_retained_earnings","title":"Unappropriated Retained Earnings","type":"number","format":"default","description":"This account shall include the amount of earned surplus which has been appropriated or set aside for specific purposes. Separate subaccounts shall be maintained under such titles as will designate the purpose for which each appropriation was made."},{"name":"retained_earnings","title":"Retained Earnings","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 215,Appropriated Retained Earnings; Account 216, Unappropriated Retained Earnings."},{"name":"appropriated_retained_earnings_amortization_reserve_federal","title":"Appropriated Retained Earnings, Amortization Reserve, Federal","type":"number","format":"default","description":"A. This account shall be credited with such amounts as are appropriated by a licensee from account 216, Unappropriated Retained Earnings, for amortization reserve purposes in accordance with the requirements of a hydroelectric project license.\nB. This account shall be debited with only such items or amounts as the Commission may require or approve. (See account 127, Amortization Fund—Federal.)"},{"name":"appropriated_retained_earnings","title":"Appropriated Retained Earnings","type":"number","format":"default","description":"This account shall include the amount of all (current and prior periods) retained earnings which have been appropriated or set aside for specific purposes. Separate subaccounts shall be maintained under such titles as will designate the purpose for which each appropriation was made."},{"name":"appropriated_retained_earnings_including_reserve_amortization","title":"Appropriated Retained Earnings Including Federal Amortization Reserve","type":"number","format":"default","description":"The total amount of retained earnings which has been appropriated or set aside for specific purposes including amounts appropriated by a licensee from account 216, Unappropriated Retained Earnings, for amortization reserve purposes in accordance with the requirements of a hydroelectric project license. Includes items or amounts as the Commission may require or approve."},{"name":"unappropriated_undistributed_subsidiary_earnings","title":"Unappropriated Undistributed Subsidiary Earnings (Major Only)","type":"number","format":"default","description":"This account shall include the balances, either debit or credit, of undistributed retained earnings of subsidiary companies since their acquisition. When dividends are received from subsidiary companies relating to amounts included in this account, this account shall be debited and account 216, “Unappropriated Retained Earnings,” credited."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_adjustments_to_retained_earnings_118_duration","dialect":{"table":"retained_earnings_adjustments_to_retained_earnings_118_duration"},"title":"118 - Schedule - Retained Earnings - Adjustments to Retained Earnings - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"retained_earnings_adjustments_axis","title":"Retained Earnings Adjustments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"adjustments_to_retained_earnings_credit_description","title":"Adjustments to Retained Earnings Credit - Description","type":"string","format":"default","description":"Description of nonrecurring adjustments resulting in an increase to retained earnings, as booked in account 439."},{"name":"adjustments_to_retained_earnings_credit","title":"Adjustments to Retained Earnings Credit","type":"number","format":"default","description":"Nonrecurring adjustment resulting in an increase to retained earnings. Includes, with prior Commission approval, significant nonrecurring transactions accounted for as prior period adjustments, as follows:\n\n(1) Correction of an error in the financial statements of a prior year.\n\n(2) Adjustments that result from realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries.\n\nAll other items of profit and loss recognized during a year shall be included in the determination of net income for that year."},{"name":"adjustments_to_retained_earnings_credit_contra_primary_account_affected","title":"Adjustments to Retained Earnings Credit, Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) (within assets or liabilities) that are offset by increasing nonrecurring adjustments to retained earnings booked in account 439."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","retained_earnings_adjustments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_adjustments_to_retained_earnings_118_instant","dialect":{"table":"retained_earnings_adjustments_to_retained_earnings_118_instant"},"title":"118 - Schedule - Retained Earnings - Adjustments to Retained Earnings - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"retained_earnings_adjustments_axis","title":"Retained Earnings Adjustments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."}],"primary_key":["entity_id","filing_name","publication_time","date","retained_earnings_adjustments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_appropriations_of_retained_earnings_118_duration","dialect":{"table":"retained_earnings_appropriations_of_retained_earnings_118_duration"},"title":"118 - Schedule - Retained Earnings - Appropriations of Retained Earnings - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"appropriated_retained_earnings_axis","title":"Appropriated Retained Earnings [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."},{"name":"appropriated_retained_earnings_description","title":"Appropriated Retained Earnings, Description","type":"string","format":"default","description":"Description of transactions related to the appropriation retained earnings (current and prior period)."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"appropriations_of_retained_earnings","title":"Appropriations of Retained Earnings","type":"number","format":"default","description":"This account shall include appropriations of current period retained earnings.\n\nItems\n1. Appropriations required under terms of mortgages, orders of courts, contracts, or other agreements.\n\n2. Appropriations required by action of regulatory authorities.\n\n3. Other appropriations made at option of utility for specific purposes."},{"name":"appropriated_retained_earnings_contra_primary_account_affected","title":"Appropriated Retained Earnings, Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) that are offset when retained earnings (both current and prior period) are appropriated."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","appropriated_retained_earnings_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_appropriations_of_retained_earnings_118_instant","dialect":{"table":"retained_earnings_appropriations_of_retained_earnings_118_instant"},"title":"118 - Schedule - Retained Earnings - Appropriations of Retained Earnings - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"appropriated_retained_earnings_axis","title":"Appropriated Retained Earnings [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."}],"primary_key":["entity_id","filing_name","publication_time","date","appropriated_retained_earnings_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_common_stock_118_duration","dialect":{"table":"retained_earnings_common_stock_118_duration"},"title":"118 - Schedule - Retained Earnings - Common Stock - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"retained_earnings_common_stock_axis","title":"Retained Earnings Common Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."},{"name":"dividends_declared_common_stock_description","title":"Dividends Declared, Common Stock, Description","type":"string","format":"default","description":"Description of transactions related to the declaration of common stock dividends."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"dividends_declared_common_stock_contra_primary_account_affected","title":"Dividends Declared, Common Stock, Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) that are offset when common stock dividends are declared."},{"name":"dividends_declared_common_stock","title":"Dividends Declared, Common Stock","type":"number","format":"default","description":"A. This account shall include amounts declared payable out of current period retained earnings as dividends on actually outstanding common capital stock issued by the utility. \nB. Dividends shall be segregated for each class of common stock as to those payable in cash, stock and other forms. If not payable in cash, the medium of payment shall be described with sufficient detail to identify it."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","retained_earnings_common_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_common_stock_118_instant","dialect":{"table":"retained_earnings_common_stock_118_instant"},"title":"118 - Schedule - Retained Earnings - Common Stock - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"retained_earnings_common_stock_axis","title":"Retained Earnings Common Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."}],"primary_key":["entity_id","filing_name","publication_time","date","retained_earnings_common_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_preferred_stock_118_duration","dialect":{"table":"retained_earnings_preferred_stock_118_duration"},"title":"118 - Schedule - Retained Earnings - Preferred Stock - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"retained_earnings_preferred_stock_axis","title":"Retained Earnings Preferred Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."},{"name":"dividends_declared_preferred_stock_contra_primary_account_affected","title":"Dividends Declared, Preferred Stock, Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) that are offset when preferred stock dividends are declared."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"dividends_declared_preferred_stock_description","title":"Dividends Declared, Preferred Stock Description","type":"string","format":"default","description":"Description of transactions related to the declaration of preferred stock dividends."},{"name":"dividends_declared_preferred_stock","title":"Dividends Declared, Preferred Stock","type":"number","format":"default","description":"A. This account shall include amounts declared payable out of current period retained earnings as dividends on actually outstanding preferred or prior lien capital stock issued by the utility. \nB. Dividends shall be segregated for each class and series of preferred stock as to those payable in cash, stock, and other forms. If not payable in cash, the medium of payment shall be described with sufficient detail to identify it."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","retained_earnings_preferred_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_preferred_stock_118_instant","dialect":{"table":"retained_earnings_preferred_stock_118_instant"},"title":"118 - Schedule - Retained Earnings - Preferred Stock - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"retained_earnings_preferred_stock_axis","title":"Retained Earnings Preferred Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."}],"primary_key":["entity_id","filing_name","publication_time","date","retained_earnings_preferred_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_118_duration","dialect":{"table":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_118_duration"},"title":"118 - Schedule - Retained Earnings - Unappropriated Undistributed Subsidiary Earnings - duration","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_axis","title":"Retained Earnings Unappropriated Undistributed Subsidiary Earnings [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"changes_unappropriated_undistributed_subsidiary_earnings_credits_contra_primary_account_affected","title":"Changes Unappropriated Undistributed Subsidiary Earnings (Major Only) (Credits), Contra Primary Account Affected","type":"string","format":"default","description":"Account number(s) of the primary account(s) that are offset when subsidiary's earnings that will be reinvested in the core business and ongoing operations are earned (incurred)."},{"name":"changes_unappropriated_undistributed_subsidiary_earnings_credits","title":"Changes Unappropriated Undistributed Subsidiary Earnings (Major Only) (Credits)","type":"number","format":"default","description":"Current period increases in subsidiary's earnings during the year that will not be paid out to shareholders as dividends but will be reinvested in the core business and ongoing operations."},{"name":"changes_unappropriated_undistributed_subsidiary_earnings_credits_description","title":"Changes Unappropriated Undistributed Subsidiary Earnings (Major Only) (Credits) - Description","type":"string","format":"default","description":"Description of transactions related to increases in subsidiary's earnings, that will be reinvested in the core business and ongoing operations of the company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","retained_earnings_unappropriated_undistributed_subsidiary_earnings_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_118_instant","dialect":{"table":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_118_instant"},"title":"118 - Schedule - Retained Earnings - Unappropriated Undistributed Subsidiary Earnings - instant","description":"ferc:ScheduleStatementOfRetainedEarningsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"retained_earnings_unappropriated_undistributed_subsidiary_earnings_axis","title":"Retained Earnings Unappropriated Undistributed Subsidiary Earnings [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about retained earnings."}],"primary_key":["entity_id","filing_name","publication_time","date","retained_earnings_unappropriated_undistributed_subsidiary_earnings_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"statement_of_cash_flows_120_duration","dialect":{"table":"statement_of_cash_flows_120_duration"},"title":"120 - Schedule - Statement of Cash Flows - duration","description":"ferc:ScheduleStatementOfCashFlowsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"net_increase_decrease_in_allowances_inventory_operating_activities","title":"Net (Increase) Decrease in Allowances Inventory, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in allowance reserve of inventory. The allowance reserve of inventory consists of valuation or quantity adjustments to inventory."},{"name":"net_increase_decrease_in_cash_and_cash_equivalents","title":"Net Increase (Decrease) in Cash and Cash Equivalents","type":"number","format":"default","description":"Amount of increase (decrease) in cash and cash equivalents."},{"name":"net_increase_decrease_in_inventory_investing_activities","title":"Net (Increase) Decrease in Inventory, Investing Activities","type":"number","format":"default","description":"Current period increase (decrease) in available inventory, for items classified as investing activities."},{"name":"cash_outflows_for_plant","title":"Cash Outflows for Plant","type":"number","format":"default","description":"Amount of cash outflows used in acquiring all physical assets for all plant facilities (both utility and non-utility)."},{"name":"proceeds_from_sales_of_investment_securities","title":"Proceeds from Sales of Investment Securities","type":"number","format":"default","description":"Current period cash proceeds from the sale (or disposal) of investments securities."},{"name":"cash_flows_provided_from_used_in_financing_activities","title":"Cash Flows Provided from (Used In) Financing Activities","type":"number","format":"default","description":"Amount of cash inflow (outflow) from financing activities."},{"name":"other_adjustments_by_outside_sources_to_cash_flows_from_financing_activities","title":"Other Adjustments by Outside Sources to Cash Flows from Financing Activities","type":"number","format":"default","description":"Cash or noncash adjustments to reconcile net income to cash provided by (used in) financing activities, that are provided by outside sources (debt, stock, etc.)."},{"name":"net_income_loss","title":"Net Income (Loss)","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period of Income Before Extraordinary Items and Extraordinary Items after Taxes."},{"name":"contributions_and_advances_from_associated_and_subsidiary_companies","title":"Contributions and Advances from Associated and Subsidiary Companies","type":"number","format":"default","description":"Cash inflows associated with distributions or advances from associated entities (entities that the business has invested in (i.e. equity investments, joint ventures, etc.) but does not retain control) or subsidiaries (entities that the business has invested in and controls)."},{"name":"net_decrease_in_short_term_debt","title":"Net Decrease in Short-Term Debt","type":"number","format":"default","description":"Current period decrease in short term debt (debt that matures within 12 months)."},{"name":"gross_additions_to_nuclear_fuel_investing_activities","title":"Gross Additions to Nuclear Fuel, Investing Activities","type":"number","format":"default","description":"Current period purchases of nuclear fuels that are capitalized (held) within the utility plant."},{"name":"disposition_of_investments_in_and_advances_to_associated_and_subsidiary_companies","title":"Disposition of Investments in (And Advances To) Associated and Subsidiary Companies","type":"number","format":"default","description":"Cash proceeds from the sale (or disposal) of investments in associated entities (entities where the business but does not retain control) or subsidiaries (entities where the business retains control)."},{"name":"payments_for_retirement_of_long_term_debt_financing_activities","title":"Payments for Retirement of Long-Term Debt, Financing Activities","type":"number","format":"default","description":"Cash payments (outflows) made towards retiring long term debt (debt that matures past 12 months)."},{"name":"purchase_of_investment_securities","title":"Purchase of Investment Securities","type":"number","format":"default","description":"Current period acquisitions (cash outflows) of investment securities."},{"name":"loans_made_or_purchased","title":"Loans Made or Purchased","type":"number","format":"default","description":"Cash outflows related to the issuance of loans or acquisition of loans from third parties."},{"name":"net_increase_decrease_in_inventory_operating_activities","title":"Net (Increase) Decrease in Inventory, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in available inventory."},{"name":"other_adjustments_to_cash_flows_from_investment_activities","title":"Other Adjustments to Cash Flows from Investment Activities","type":"number","format":"default","description":"Cash or noncash adjustments to reconcile net income to cash provided by (used in) investing activities that are not separately disclosed in the statement of cash flows."},{"name":"depreciation_and_depletion","title":"Depreciation and Depletion","type":"number","format":"default","description":"The current period expense that reflects the allocation of cost of physical assets over their useful lives (depreciation) or available natural resources (depletion) during the ongoing operations of the business."},{"name":"gross_additions_to_utility_plant_less_nuclear_fuel_investing_activities","title":"Gross Additions to Utility Plant (Less Nuclear Fuel), Investing Activities","type":"number","format":"default","description":"Current period acquisitions of physical assets (capitalized within the utility plant) used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. Acquisitions should exclude purchases of nuclear fuels that are capitalized within the utility plant."},{"name":"allowance_for_other_funds_used_during_construction_investing_activities","title":"Allowance for Other Funds Used During Construction, Investing Activities","type":"number","format":"default","description":"Current period change in the allowance for other funds used during construction classified as investing activity. The allowance for funds used during construction represents the estimated costs of debt and equity financings necessary to finance the construction of physical assets."},{"name":"other_adjustments_to_cash_flows_from_operating_activities","title":"Other Adjustments to Cash Flows from Operating Activities","type":"number","format":"default","description":"Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (i.e. cash received or cash paid for miscellaneous operating activities, net change in other assets or other liabilities, etc.)"},{"name":"allowance_for_other_funds_used_during_construction_operating_activities","title":"Allowance for Other Funds Used During Construction, Operating Activities","type":"number","format":"default","description":"Current period change in the allowance for other funds used during construction classified as operating activity. The allowance for funds used during construction represents the estimated costs of debt and equity financings necessary to finance the construction of physical assets."},{"name":"proceeds_from_disposal_of_noncurrent_assets","title":"Proceeds from Disposal of Noncurrent Assets","type":"number","format":"default","description":"Cash proceeds from the sale (or disposal) of long term assets, that are not capitalized within the plant accounts. Example of other long term assets include but are not limited to: intangible assets (customer lists, software, etc.), deferred charges, deferred taxes etc."},{"name":"net_increase_decrease_in_allowances_held_for_speculation_investing_activities","title":"Net (Increase) Decrease in Allowances Held for Speculation, Investing Activities","type":"number","format":"default","description":"Current period increase (decrease) in allowance funds held for miscellaneous (speculation) activites, for items classified as investing activities."},{"name":"gross_additions_to_nonutility_plant_investing_activities","title":"Gross Additions to Nonutility Plant, Investing Activities","type":"number","format":"default","description":"Current period acquisitions of physical assets, capitalized within nonutility plants (which refer to facilities that do not generate the services rendered by the utility), used in the normal conduct of business and not intended for resale."},{"name":"gross_additions_to_common_utility_plant_investing_activities","title":"Gross Additions to Common Utility Plant, Investing Activities","type":"number","format":"default","description":"Current period acquisitions of physical assets, capitalized within the common utility plants (which refer to utility plants that integrate and render more than one type of service (i.e. provide electricity and steam, or electricity and gas, etc.)), used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment."},{"name":"net_increase_decrease_in_receivables_investing_activities","title":"Net (Increase) Decrease in Receivables, , Investing Activities","type":"number","format":"default","description":"Current period increase (decrease) in amounts due from customers for sale of goods or services, for items classified as investing activities."},{"name":"net_increase_decrease_in_payables_and_accrued_expenses_investing_activities","title":"Net Increase (Decrease) in Payables and Accrued Expenses, Investing Activities","type":"number","format":"default","description":"Current period increase (decrease) in obligations recorded in accounts payable and accrued expenses, classified as investing activities."},{"name":"net_increase_decrease_in_other_regulatory_liabilities_operating_activities","title":"Net Increase (Decrease) in Other Regulatory Liabilities, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in regulatory liability balances."},{"name":"other_adjustments_to_cash_flows_from_financing_activities","title":"Other Adjustments to Cash Flows from Financing Activities","type":"number","format":"default","description":"Cash or noncash adjustments to reconcile net income to cash provided by (used in) financing activities that are not separately disclosed in the statement of cash flows."},{"name":"acquisition_of_other_noncurrent_assets","title":"Acquisition of Other Noncurrent Assets","type":"number","format":"default","description":"Current period acquisitions of long term assets, that are not capitalized within the plant accounts. 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Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted."},{"name":"disclosure_of_pension_post_retirement_benefit_other_than_pensions_p_b_o_p_and_or_post_employment_benefit_plans_text_block","title":"Disclosure of Pension, Post-Retirement Benefit Other than Pensions (Pbop), and Post-Employment Benefit Plans [Text Block]","type":"string","format":"default","description":"Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions.  Furnish details on  the accounting for the plans and any changes in the method of accounting for them.  Include details on the accounting for transition obligations or assets, gains or losses, the  amounts deferred and the expected recovery periods.  Also, disclose any current year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total   plan costs."},{"name":"disclosure_of_significant_changes_in_accounting_methods_text_block","title":"Disclosure of Significant Changes in Accounting Methods [Text Block]","type":"string","format":"default","description":"Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year.  Also give the approximate dollar effect of such changes."},{"name":"disclosure_of_significant_contingent_assets_or_liabilities_text_block","title":"Disclosure of Significant Contingent Assets or Liabilities [Text Block]","type":"string","format":"default","description":"Disclosure of any significant contingent assets or liabilities existing at the end of the period, including explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Also includes explanation of any dividends in arrears on cumulative preferred stock."},{"name":"disclosure_of_retained_earnings_restrictions_text_block","title":"Disclosure of Retained Earnings Restrictions [Text Block]","type":"string","format":"default","description":"Disclosure of any retained earnings restrictions. Includes information on amounts of retained earnings affected by such restrictions."},{"name":"disclosure_of_received_environmental_credits_text_block","title":"Disclosure of Received Environmental Credits [Text Block]","type":"string","format":"default","description":"Provide a list of all environmental credits received during the reporting period."},{"name":"disclosure_of_important_disclosures_regarding_the_financial_statements_text_block","title":"Disclosure of Important Disclosures Regarding the Financial Statements [Text Block]","type":"string","format":"default","description":"Disclosure of important notes regarding the Face Financial Statements, or any account thereof."},{"name":"disclosure_of_significant_amounts_of_refunds_made_or_received_text_block","title":"Disclosure of Significant Amounts of Refunds Made or Received [Text Block]","type":"string","format":"default","description":"Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense accounts."},{"name":"disclosure_of_revenues_and_expenses_for_tracked_cost_and_special_surcharge_text_block","title":"Disclosure of Revenues and Expenses for Tracked Cost and Special Surcharge [Text Block]","type":"string","format":"default","description":"Provide a summary of revenues and expenses for each tracked cost and special surcharge."},{"name":"disclosure_of_applicable_notes_text_block","title":"Disclosure of Applicable Notes [Text Block]","type":"string","format":"default","description":"If the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein."},{"name":"disclosure_of_assets_retirement_obligations_a_r_o_text_block","title":"Disclosure of Assets Retirement Obligations (Aro) [Text Block]","type":"string","format":"default","description":"Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement."},{"name":"disclosure_of_unsettled_rate_proceedings_text_block","title":"Disclosure of Unsettled Rate Proceedings [Text Block]","type":"string","format":"default","description":"Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases.  State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases."},{"name":"disclosure_of_subsequent_events_text_block","title":"Disclosure of Subsequent Events [Text Block]","type":"string","format":"default","description":"For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred."},{"name":"disclosure_of_significant_financial_changes_text_block","title":"Disclosure of Significant Financial Changes [Text Block]","type":"string","format":"default","description":"Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e., production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"notes_to_financial_statements_122_1_instant","dialect":{"table":"notes_to_financial_statements_122_1_instant"},"title":"122.1 - Schedule - Notes to Financial Statements - instant","description":"ferc:ScheduleNotesToFinancialStatementsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant 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Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"utility_plant_in_service_experimental_plant_unclassified","title":"Utility Plant in Service, Experimental Plant Unclassified","type":"number","format":"default","description":"Amount of utility plant which was constructed as a research, development, and demonstration plant, and due to the nature of the plant, it is desirous to operate it for a period of time in an experimental status."},{"name":"utility_plant_in_service_property_under_capital_leases","title":"Utility Plant in Service, Property under Capital Leases","type":"number","format":"default","description":"Amount of plant leased from others and used by the utility in its utility operations."},{"name":"depreciation_amortization_and_depletion_utility_plant_in_service","title":"Depreciation, Amortization and Depletion, Utility Plant in Service","type":"number","format":"default","description":"Amount of depreciation, amortization and depletion of utility plant in service."},{"name":"amortization_utility_plant_held_for_future_use","title":"Amortization, Utility Plant Held for Future Use","type":"number","format":"default","description":"Amount of accumulated amortization of utility plant held for future use."},{"name":"depreciation_utility_plant_in_service","title":"Depreciation, Utility Plant in Service","type":"number","format":"default","description":"Amount of accumulated depreciation of utility plant in service."},{"name":"depreciation_utility_plant_held_for_future_use","title":"Depreciation, Utility Plant Held for Future Use","type":"number","format":"default","description":"Amount of accumulated depreciation of utility plant held for future use."},{"name":"amortization_of_plant_acquisition_adjustment","title":"Amortization of Plant Acquisition Adjustment","type":"number","format":"default","description":"Amount of accumulated provision for amortization of utility plant acquisition adjustments for the purpose of providing for the extinguishment of acquisition adjustments in instances where the amortization is not made by direct write-off."},{"name":"depreciation_amortization_and_depletion_utility_plant_leased_to_others","title":"Depreciation, Amortization and Depletion, Utility Plant Leased to Others","type":"number","format":"default","description":"Amount as of the end of the reporting period of accumulated depreciation, amortization, and depletion of utility plant leased to others."},{"name":"utility_plant_in_service_plant_purchased_or_sold","title":"Utility Plant in Service, Plant Purchased or Sold","type":"number","format":"default","description":"Amount of plant purchased or sold as an operating unit or system by purchase, merger, consolidation liquidation, or otherwise."},{"name":"utility_plant_held_for_future_use","title":"Utility Plant, Held for Future Use","type":"number","format":"default","description":"Amount of utility plant (except land and land rights) owned and held for future use in service under a definite plan for such use, to include: (1) Property acquired (except land and land rights) but never used by the utility in service, but held for such service in the future under a definite plan, and (2) property (except land and land rights) previously used by the utility in service, but retired from such service and held pending its reuse in the future, under a definite plan, in service."},{"name":"utility_plant_and_construction_work_in_progress","title":"Utility Plant and Construction Work in Progress","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period for Utility Plant and Construction Work in Progress."},{"name":"depreciation_and_amortization_utility_plant_held_for_future_use","title":"Depreciation and Amortization, Utility Plant Held for Future Use","type":"number","format":"default","description":"Amount as of the end of the reporting period of depreciation and amortization of utility plant held for future use."},{"name":"utility_plant_leased_to_others","title":"Utility Plant, Leased to Others","type":"number","format":"default","description":"Amount of utility plant owned by the utility, but leased to others as operating units or systems, where the lessee has exclusive possession."},{"name":"utility_plant_acquisition_adjustment","title":"Utility Plant, Acquisition Adjustment","type":"number","format":"default","description":"Amount of the difference between (1) the cost of the accounting utility of utility plant acquired as an operating unit or system by purchase, merger, consolidation, liquidation, or otherwise, and (2) the original cost, estimated, if not known, of such property, less the amount or amounts credited by the accounting utility at the time of acquisition to accumulated provisions for depreciation and amortization and contributions in aid of construction with respect to such property."},{"name":"abandonment_of_leases","title":"Abandonment of Leases","type":"number","format":"default","description":"Amount of provision for abandonment of natural gas leases."},{"name":"utility_plant_net","title":"Utility Plant, Net","type":"number","format":"default","description":"Total Utility Plant less Accumulated Provision for Depreciation, Amortization, and Depletion."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"A. This account shall include the total of the balances of work orders for gas plant in process of construction.\n\nB. Work orders shall be cleared from this account as soon as practicable after completion of the job. Further, if a project, such as a gas production plant, a compressor station, or a transmission line, is designed to consist of two or more units which may be placed in service at different dates, any expenditures which are common to and which will be used in the operation of the project as a whole shall be included in gas plant in service upon the completion and the readiness for service of the first unit. Any expenditures which are identified exclusively with units of property not yet in service shall be included in this account.\n\nC. Expenditures on research, development, and demonstration projects for construction of utility facilities are to be included in a separate subdivision in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs.\n\nNote A: This account shall include certificate application fees paid to the Federal Energy Regulatory Commission as provided for in gas plant instruction 15.\n\nNote B: Unsuccessful exploration and development costs incurred on leases acquired after October 7, 1969, shall be transferred to account 338, Unsuccessful Exploration and Development Costs."},{"name":"amortization_of_other_utility_plant_utility_plant_in_service","title":"Amortization of Other Utility Plant, Utility Plant in Service","type":"number","format":"default","description":"Amount of other accumulated amortization of utility plant in service."},{"name":"amortization_of_underground_storage_land_and_land_rightsutility_plant_in_service","title":"Amortization of Underground Storage Land and Land Rights Utility Plant in Service","type":"number","format":"default","description":"Amount of accumulated amortization of underground storage land and land rights associated with utility plant in service."},{"name":"depreciation_utility_plant_leased_to_others","title":"Depreciation, Utility Plant Leased to Others","type":"number","format":"default","description":"Amount of accumulated depreciation on utility plant leased to others."},{"name":"utility_plant_in_service_completed_construction_not_classified","title":"Utility Plant in Service, Completed Construction Not Classified","type":"number","format":"default","description":"Amount of the balances of work orders for utility plant which has been completed and placed in service but which work orders have not been classified for transfer to the detailed utility plant accounts."},{"name":"utility_plant_in_service_classified_and_unclassified","title":"Utility Plant in Service, Classified and Unclassified","type":"number","format":"default","description":"Total classified and unclassified amount of utility plant in service."},{"name":"amortization_and_depletion_of_producing_natural_gas_land_and_land_rightsutility_plant_in_service","title":"Amortization and Depletion of Producing Natural Gas Land and Land Rights Utility Plant in Service","type":"number","format":"default","description":"Amount of accumulated amortization and depletion of producing natural gas land and land rights associated with utility plant in service."},{"name":"utility_plant_in_service_classified","title":"Utility Plant in Service, Classified","type":"number","format":"default","description":"Amount of utility plant owned and used by the utility in its operations, and having expectation of life in service of more than one year from date of installation, including such property owned by the utility but held by nominees."},{"name":"amortization_and_depletion_utility_plant_leased_to_others","title":"Amortization and Depletion, Utility Plant Leased to Others","type":"number","format":"default","description":"Amount of accumulated amortization and depletion of utility plant leased to others."},{"name":"accumulated_provision_for_depreciation_amortization_and_depletion_of_plant_utility","title":"Accumulated Provision for Depreciation, Amortization, and Depletion of Plant Utility","type":"number","format":"default","description":"Amounts as of the end of the reporting period in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant; Account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant; Account 115, Accumulated Provision for Amortization of Gas Plant Acquisition Adjustments."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_in_services_204_duration","dialect":{"table":"gas_plant_in_services_204_duration"},"title":"204 - Schedule - Gas Plant in Services - duration","description":"ferc:ScheduleGasPlantInServiceAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"land_and_land_rights_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Land and Land Rights, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.1 Land and land rights."},{"name":"producing_gas_wells_well_construction_transfers","title":"Producing Gas Wells-Well Construction, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 330 producing gas wells - well construction."},{"name":"measuring_and_regulating_station_equipment_general_adjustments","title":"Measuring and Regulating Station Equipment General, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 378 Measuring and regulating station equipment - General."},{"name":"distribution_plant_adjustments","title":"Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for distribution plant."},{"name":"other_tangible_property_general_plant_additions","title":"Other Tangible Property, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 399 other tangible property."},{"name":"reservoirs_additions","title":"Reservoirs, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352.2 Reservoirs."},{"name":"asset_retirement_costs_for_underground_storage_plant_adjustments","title":"Asset Retirement Costs for Underground Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 358 Asset retirement costs for underground storage plant."},{"name":"lines_transfers","title":"Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 353 Lines."},{"name":"natural_gas_production_plant_transfers","title":"Natural Gas Production Plant , Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) natural gas production plant."},{"name":"land_and_land_rights_products_extraction_plant_adjustments","title":"Land and Land Rights Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 340 land and land rights."},{"name":"structures_and_improvements_gas_transmission_plant_retirements","title":"Structures and Improvements, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 366 Structures and improvements."},{"name":"house_regulators_adjustments","title":"House Regulators, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 383 House regulators."},{"name":"laboratory_equipment_general_plant_adjustments","title":"Laboratory Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 395 laboratory equipment."},{"name":"other_structures_transfers","title":"Other Structures, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 329 other structures."},{"name":"laboratory_equipment_general_plant_retirements","title":"Laboratory Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 395 laboratory equipment."},{"name":"asset_retirement_costs_for_general_plant_general_plant_adjustments","title":"Asset Retirement Costs for General Plant, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 399.1 asset retirement costs for general plant."},{"name":"reservoirs_transfers","title":"Reservoirs, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352.2 Reservoirs."},{"name":"natural_gas_production_and_gathering_plant_transfers","title":"Natural Gas Production and Gathering Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) production and gathering plant."},{"name":"structures_and_improvements_products_extraction_plant_additions","title":"Structures and Improvements Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 341 structures and improvements."},{"name":"lng_transportation_equipment_transfers","title":"Lng Transportation Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.4 LNG transportation equipment."},{"name":"measuring_and_regulating_equipment_other_storage_plant_additions","title":"Measuring and Regulating Equipment, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.4 Measuring and regulating equipment."},{"name":"structures_and_improvements_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Structures and Improvements, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.2 Structures and improvements."},{"name":"extracted_products_storage_equipment_retirements","title":"Extracted Products Storage Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 344 extracted products storage equipment."},{"name":"land_adjustments","title":"Land, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 350.1 Land."},{"name":"industrial_measuring_and_regulating_station_equipment_transfers","title":"Industrial Measuring and Regulating Station Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 385 Industrial measuring and regulating station equipment."},{"name":"measuring_and_regulating_station_equipment_transfers","title":"Measuring and Regulating Station Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 369 Measuring and regulating station equipment."},{"name":"measuring_and_regulating_station_equipment_city_gate_check_stations_transfers","title":"Measuring and Regulating Station Equipment, City Gate Check Stations, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 379 Measuring and regulating station equipment - City gate check stations."},{"name":"purification_equipment_underground_storage_plant_transfers","title":"Purification Equipment, Underground Storage Plant , Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 356 Purification equipment."},{"name":"structures_and_improvements_underground_storage_plant_additions","title":"Structures and Improvements, Underground Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 351 Structures and improvements."},{"name":"compressor_station_equipment_gas_distribution_plant_adjustments","title":"Compressor Station Equipment, Gas Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 377 Compressor station equipment."},{"name":"other_structures_additions","title":"Other Structures, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 329 other structures."},{"name":"measuring_and_regulating_station_equipment_general_retirements","title":"Measuring and Regulating Station Equipment General, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 378 Measuring and regulating station equipment - General."},{"name":"lng_processing_terminal_equipment_transfers","title":"Lng Processing Terminal Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.3 LNG processing terminal equipment."},{"name":"transportation_equipment_general_plant_additions","title":"Transportation Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 392 transportation equipment."},{"name":"organization_additions","title":"Organization, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 301 organization."},{"name":"vaporizing_equipment_adjustments","title":"Vaporizing Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.2 Vaporizing equipment."},{"name":"nonrecoverable_natural_gas_additions","title":"Nonrecoverable Natural Gas, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352.3 Nonrecoverable natural gas."},{"name":"land_and_land_rights_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Land and Land Rights, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.1 Land and land rights."},{"name":"purification_equipment_other_storage_plant_adjustments","title":"Purification Equipment, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363 Purification equipment."},{"name":"pipelines_additions","title":"Pipe Lines, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 343 pipe lines."},{"name":"asset_retirement_costs_for_products_extraction_plant_transfers","title":"Asset Retirement Costs for Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 348 asset retirement costs for product extraction plant."},{"name":"drilling_and_cleaning_equipment_retirements","title":"Drilling and Cleaning Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 335 drilling and cleaning equipment."},{"name":"miscellaneous_equipment_general_plant_transfers","title":"Miscellaneous Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 398 miscellaneous equipment."},{"name":"measuring_and_regulating_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Measuring and Regulating Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.5 Measuring and regulating equipment."},{"name":"storage_leaseholds_and_rights_transfers","title":"Storage Leaseholds and Rights, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352.1 Storage leaseholds and rights."},{"name":"mains_gas_distribution_plant_additions","title":"Mains, Gas Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 376 Mains."},{"name":"asset_retirement_costs_for_general_plant_general_plant_transfers","title":"Asset Retirement Costs for General Plant, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 399.1 asset retirement costs for general plant."},{"name":"stores_equipment_general_plant_additions","title":"Stores Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 393 stores equipment."},{"name":"other_storage_plant_adjustments","title":"Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to other storage plant."},{"name":"measuring_and_regulating_station_equipment_general_transfers","title":"Measuring and Regulating Station Equipment General, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 378 Measuring and regulating station equipment - General."},{"name":"pipelines_transfers","title":"Pipe Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 343 pipe lines."},{"name":"gas_well_structures_adjustments","title":"Gas Well Structures, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 326 gas well structures."},{"name":"other_equipment_gas_transmission_plant_transfers","title":"Other Equipment, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 371 Other equipment."},{"name":"producing_leaseholds_transfers","title":"Producing Leaseholds, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 325.2 producing leaseholds."},{"name":"asset_retirement_costs_for_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Asset Retirement Costs for Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.9 Asset retirement costs for base load liquefied natural gas terminaling and processing plant."},{"name":"base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in base load liquefied natural gas terminaling and processing plant."},{"name":"transmission_plant_adjustments","title":"Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for transmission plant."},{"name":"producing_lands_additions","title":"Producing Lands, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 325.1 producing lands."},{"name":"rights_of_way_natural_gas_production_and_gathering_plant_adjustments","title":"Rights of Way Natural Gas Production and Gathering Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.4 right-of-way."},{"name":"land_and_land_rights_gas_distribution_plant_transfers","title":"Land and Land Rights, Gas Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 374 Land and land rights."},{"name":"communication_equipment_transmission_additions","title":"Communication Equipment, Transmission, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 370 Communication equipment."},{"name":"measuring_and_regulating_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Measuring and Regulating Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.5 Measuring and regulating equipment."},{"name":"asset_retirement_costs_for_other_storage_plant_transfers","title":"Asset Retirement Costs for Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.6 Asset retirement costs for other storage plant."},{"name":"asset_retirement_costs_for_products_extraction_plant_retirements","title":"Asset Retirement Costs for Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 348 asset retirement costs for product extraction plant."},{"name":"compressor_station_equipment_underground_storage_plant_additions","title":"Compressor Station Equipment, Underground Storage Plant , Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 354 Compressor station equipment."},{"name":"vaporizing_equipment_retirements","title":"Vaporizing Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.2 Vaporizing equipment."},{"name":"asset_retirement_costs_for_distribution_plant_distribution_plant_adjustments","title":"Asset Retirement Costs for Distribution Plant, Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 388 asset retirement costs for distribution plant."},{"name":"structures_and_improvements_gas_transmission_plant_additions","title":"Structures and Improvements, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 366 Structures and improvements."},{"name":"other_equipment_underground_storage_plant_adjustments","title":"Other Equipment, Underground Storage Plant , Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 357 Other equipment."},{"name":"underground_storage_plant_adjustments","title":"Underground Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to underground storage plant."},{"name":"other_land_and_land_rights_transfers","title":"Other Land and Land Rights, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 325.5 other land and land rights."},{"name":"power_operated_equipment_general_plant_adjustments","title":"Power Operated Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 396 power operated equipment."},{"name":"rights_of_way_natural_gas_production_and_gathering_plant_additions","title":"Rights of Way Natural Gas Production and Gathering Plant, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 325.4 right-of-way."},{"name":"miscellaneous_equipment_general_plant_additions","title":"Miscellaneous Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 398 miscellaneous equipment."},{"name":"communication_equipment_transmission_transfers","title":"Communication Equipment, Transmission, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 370 Communication equipment."},{"name":"land_and_land_rights_gas_distribution_plant_additions","title":"Land and Land Rights, Gas Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 374 Land and land rights."},{"name":"other_equipment_natural_gas_production_and_gathering_plant_additions","title":"Other Equipment Natural Gas Production and Gathering Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 337 other equipment."},{"name":"measuring_and_regulating_equipment_underground_storage_plant_additions","title":"Measuring and Regulating Equipment, Underground Storage Plant , Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 355 Measuring and regulating equipment."},{"name":"other_equipment_other_storage_plant_transfers","title":"Other Equipment, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.5 Other equipment."},{"name":"field_lines_adjustments","title":"Field Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 332 field lines."},{"name":"other_equipment_underground_storage_plant_additions","title":"Other Equipment, Underground Storage Plant , Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 357 Other equipment."},{"name":"other_equipment_gas_distribution_plant_additions","title":"Other Equipment, Gas Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 387 Other equipment."},{"name":"land_and_land_rights_general_plant_transfers","title":"Land and Land Rights, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 389 Land and land rights."},{"name":"field_compressor_station_structures_retirements","title":"Field Compressor Station Structures, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 327 field compressor station structures."},{"name":"communication_equipment_general_plant_retirements","title":"Communication Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 397 communication equipment."},{"name":"underground_storage_plant_transfers","title":"Underground Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) underground storage plant."},{"name":"field_measuring_and_regulating_station_equipment_adjustments","title":"Field Measuring and Regulating Station Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 334 field measuring and regulating station equipment."},{"name":"field_measuring_and_regulating_station_equipment_additions","title":"Field Measuring and Regulating Station Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 334 field measuring and regulating station equipment."},{"name":"miscellaneous_equipment_general_plant_retirements","title":"Miscellaneous Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 398 miscellaneous equipment."},{"name":"franchises_and_consents_adjustments","title":"Franchises and Consents, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 302 franchises and consents."},{"name":"gas_holders_adjustments","title":"Gas Holders, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 362 Gas holders."},{"name":"producing_gas_wells_well_equipment_retirements","title":"Producing Gas Wells-Well Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 331 producing gas wells - well equipment."},{"name":"gas_plant_in_service_adjustments","title":"Gas Plant in Service, Adjustments","type":"number","format":"default","description":"The cost of adjustments for gas plant in service."},{"name":"compressor_equipment_products_extraction_plant_transfers","title":"Compressor Equipment, Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 345 compressor equipment."},{"name":"asset_retirement_costs_for_products_extraction_plant_adjustments","title":"Asset Retirement Costs for Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 348 asset retirement costs for product extraction plant."},{"name":"compressor_equipment_other_storage_plant_transfers","title":"Compressor Equipment, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.3 Compressor equipment."},{"name":"purification_equipment_other_storage_plant_transfers","title":"Purification Equipment, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363 Purification equipment."},{"name":"experimental_gas_plant_unclassified_transfers","title":"Experimental Gas Plant Unclassified, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) experimental gas plant unclassified."},{"name":"rights_of_way_natural_gas_production_and_gathering_plant_retirements","title":"Rights of Way Natural Gas Production and Gathering Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 325.4 right-of-way."},{"name":"producing_lands_transfers","title":"Producing Lands, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 325.1 producing lands."},{"name":"products_extraction_plant_additions","title":"Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in production extraction plant."},{"name":"lng_processing_terminal_equipment_additions","title":"Lng Processing Terminal Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.3 LNG processing terminal equipment."},{"name":"structures_and_improvements_general_plant_transfers","title":"Structures and Improvements, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 390 structures and improvements."},{"name":"wells_retirements","title":"Wells, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 352 Wells."},{"name":"general_plant_transfers","title":"General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) general plant, including other tangible property and asset retirement costs."},{"name":"miscellaneous_intangible_plant_retirements","title":"Miscellaneous Intangible Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 303 miscellaneous intangible plant."},{"name":"compressor_station_equipment_underground_storage_plant_transfers","title":"Compressor Station Equipment, Underground Storage Plant , Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 354 Compressor station equipment."},{"name":"other_equipment_products_extraction_plant_additions","title":"Other Equipment, Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 347 other equipment."},{"name":"extracted_products_storage_equipment_additions","title":"Extracted Products Storage Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 344 extracted products storage equipment."},{"name":"field_measuring_and_regulating_station_equipment_retirements","title":"Field Measuring and Regulating Station Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 334 field measuring and regulating station equipment."},{"name":"storage_leaseholds_and_rights_additions","title":"Storage Leaseholds and Rights, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352.1 Storage leaseholds and rights."},{"name":"other_storage_plant_additions","title":"Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in other storage plant."},{"name":"reservoirs_adjustments","title":"Reservoirs, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352.2 Reservoirs."},{"name":"vaporizing_equipment_transfers","title":"Vaporizing Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.2 Vaporizing equipment."},{"name":"meters_adjustments","title":"Meters, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 381 Meters."},{"name":"other_property_on_customers_premises_retirements","title":"Other Property on Customers Premises, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 386 Other property on customers' premises."},{"name":"field_compressor_station_structures_adjustments","title":"Field Compressor Station Structures, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 327 field compressor station structures."},{"name":"structures_and_improvements_general_plant_adjustments","title":"Structures and Improvements, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 390 structures and improvements."},{"name":"asset_retirement_costs_for_transmission_plant_retirements","title":"Asset Retirement Costs for Transmission Plant,, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 372 Asset retirement costs for transmission plant."},{"name":"land_and_land_rights_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Land and Land Rights, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.1 Land and land rights."},{"name":"purification_equipment_natural_gas_production_plant_adjustments","title":"Purification Equipment Natural Gas Production Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 336 purification equipment."},{"name":"natural_gas_production_and_gathering_plant_adjustments","title":"Natural Gas Production and Gathering Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to production and gathering plant."},{"name":"structures_and_improvements_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Structures and Improvements, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.2 Structures and improvements."},{"name":"pipelines_retirements","title":"Pipe Lines, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 343 pipe lines."},{"name":"asset_retirement_costs_for_general_plant_general_plant_additions","title":"Asset Retirement Costs for General Plant, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 399.1 asset retirement costs for general plant."},{"name":"communication_equipment_general_plant_adjustments","title":"Communication Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 397 communication equipment."},{"name":"unsuccessful_exploration_and_development_costs_adjustments","title":"Unsuccessful Exploration and Development Costs, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 338 unsuccessful exploration and development costs."},{"name":"purification_equipment_underground_storage_plant_retirements","title":"Purification Equipment, Underground Storage Plant , Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 356 Purification equipment."},{"name":"other_equipment_gas_transmission_plant_retirements","title":"Other Equipment, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 371 Other equipment."},{"name":"meter_installations_retirements","title":"Meter Installations, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 382 Meter installations."},{"name":"land_and_land_rights_other_storage_plant_retirements","title":"Land and Land Rights, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 360 Land and land rights."},{"name":"producing_gas_wells_well_construction_additions","title":"Producing Gas Wells-Well Construction, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 330 producing gas wells - well construction."},{"name":"communication_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Communication Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.7 Communication equipment."},{"name":"land_and_land_rights_other_storage_plant_transfers","title":"Land and Land Rights, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 360 Land and land rights."},{"name":"land_additions","title":"Land, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 350.1 Land."},{"name":"other_tangible_property_general_plant_transfers","title":"Other Tangible Property, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 399 other tangible property."},{"name":"gas_plant_in_service_and_completed_construction_not_classified_gas_retirements","title":"Gas Plant in Service and Completed Construction Not Classified Gas, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for gas plant in service and completed construction not classified."},{"name":"measuring_and_regulating_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Measuring and Regulating Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.5 Measuring and regulating equipment."},{"name":"general_plant_excluding_other_tangible_property_and_asset_retirement_costs_for_general_plant_transfers","title":"General Plant Excluding Other Tangible Property and Asset Retirement Costs for General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) general plant, excluding other tangible property and asset retirement costs."},{"name":"gas_rights_transfers","title":"Gas Rights, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 325.3 gas rights."},{"name":"structures_and_improvements_gas_transmission_plant_adjustments","title":"Structures and Improvements, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 366 Structures and improvements."},{"name":"other_structures_adjustments","title":"Other Structures, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 329 other structures."},{"name":"other_equipment_gas_distribution_plant_transfers","title":"Other Equipment, Gas Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 387 Other equipment."},{"name":"wells_transfers","title":"Wells, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352 Wells."},{"name":"other_equipment_gas_distribution_plant_retirements","title":"Other Equipment, Gas Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 387 Other equipment."},{"name":"office_furniture_and_equipment_general_plant_retirements","title":"Office Furniture and Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 391 office furniture and equipment."},{"name":"asset_retirement_costs_for_distribution_plant_distribution_plant_additions","title":"Asset Retirement Costs for Distribution Plant, Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 388 asset retirement costs for distribution plant."},{"name":"structures_and_improvements_gas_transmission_plant_transfers","title":"Structures and Improvements, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 366 Structures and improvements."},{"name":"measuring_and_regulating_station_equipment_city_gate_check_stations_retirements","title":"Measuring and Regulating Station Equipment, City Gate Check Stations, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 379 Measuring and regulating station equipment - City gate check stations."},{"name":"producing_leaseholds_retirements","title":"Producing Leaseholds, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 325.2 producing leaseholds."},{"name":"producing_gas_wells_well_equipment_adjustments","title":"Producing Gas Wells-Well Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 331 producing gas wells - well equipment."},{"name":"asset_retirement_costs_for_distribution_plant_distribution_plant_transfers","title":"Asset Retirement Costs for Distribution Plant, Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 388 asset retirement costs for distribution plant."},{"name":"rights_of_way_gas_transmission_plant_additions","title":"Rights-Of-Way, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 365.2 Rights-of-way."},{"name":"other_property_on_customers_premises_adjustments","title":"Other Property on Customers Premises, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 386 Other property on customers' premises."},{"name":"tools_shop_and_garage_equipment_general_plant_additions","title":"Tools, Shop and Garage Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 394 tools, shop and garage equipment."},{"name":"mains_gas_transmission_plant_retirements","title":"Mains, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 367 Mains."},{"name":"natural_gas_production_plant_adjustments","title":"Natural Gas Production Plant , Adjustments","type":"number","format":"default","description":"The cost of adjustments to natural gas production plant."},{"name":"structures_and_improvements_gas_distribution_plant_adjustments","title":"Structures and Improvements, Gas Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 375 Structures and improvements."},{"name":"field_compressor_station_equipment_retirements","title":"Field Compressor Station Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 333 field compressor station equipment."},{"name":"structures_and_improvements_general_plant_additions","title":"Structures and Improvements, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 390 structures and improvements."},{"name":"drilling_and_cleaning_equipment_additions","title":"Drilling and Cleaning Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 335 drilling and cleaning equipment."},{"name":"gas_plant_in_service_additions","title":"Gas Plant in Service, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for gas plant in service."},{"name":"services_retirements","title":"Services, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 380 Services."},{"name":"mains_gas_distribution_plant_retirements","title":"Mains, Gas Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 376 Mains."},{"name":"nonrecoverable_natural_gas_transfers","title":"Nonrecoverable Natural Gas, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352.3 Nonrecoverable natural gas."},{"name":"measuring_and_regulating_equipment_other_storage_plant_retirements","title":"Measuring and Regulating Equipment, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.4 Measuring and regulating equipment."},{"name":"experimental_gas_plant_unclassified_retirements","title":"Experimental Gas Plant Unclassified, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in experimental gas plant unclassified."},{"name":"land_retirements","title":"Land, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 350.1 Land."},{"name":"liquefaction_equipment_adjustments","title":"Liquefaction Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.1 Liquefaction equipment."},{"name":"general_plant_excluding_other_tangible_property_and_asset_retirement_costs_for_general_plant_retirements","title":"General Plant Excluding Other Tangible Property and Asset Retirement Costs for General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for general plant, excluding other tangible property and asset retirement costs."},{"name":"asset_retirement_costs_for_other_storage_plant_retirements","title":"Asset Retirement Costs for Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.6 Asset retirement costs for other storage plant."},{"name":"power_operated_equipment_general_plant_transfers","title":"Power Operated Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 396 power operated equipment."},{"name":"gas_plant_sold_transfers","title":"Gas Plant Sold, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) gas plant sold."},{"name":"compressor_station_equipment_gas_transmission_plant_additions","title":"Compressor Station Equipment, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 368 Compressor station equipment."},{"name":"other_equipment_natural_gas_production_and_gathering_plant_transfers","title":"Other Equipment Natural Gas Production and Gathering Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 337 other equipment."},{"name":"structures_and_improvements_general_plant_retirements","title":"Structures and Improvements, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 390 structures and improvements."},{"name":"gas_plant_purchased_additions","title":"Gas Plant Purchased, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in gas plant purchased."},{"name":"products_extraction_plant_adjustments","title":"Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to production extraction plant."},{"name":"compressor_equipment_other_storage_plant_adjustments","title":"Compressor Equipment, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.3 Compressor equipment."},{"name":"meters_retirements","title":"Meters, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 381 Meters."},{"name":"other_tangible_property_general_plant_adjustments","title":"Other Tangible Property, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 399 other tangible property."},{"name":"intangible_plant_retirements","title":"Intangible Plant, Retirements","type":"number","format":"default","description":"The total cost of the disposal of items as classified in accounts 301 organization, 302 franchises and consents, and 303 miscellaneous intangible plant."},{"name":"gas_measuring_and_regulating_equipment_retirements","title":"Gas Measuring and Regulating Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 346 gas measuring and regulating equipment."},{"name":"gas_plant_in_service_and_completed_construction_not_classified_gas_adjustments","title":"Gas Plant in Service and Completed Construction Not Classified Gas, Adjustments","type":"number","format":"default","description":"The cost of adjustments for gas plant in service and completed construction not classified."},{"name":"gas_well_structures_transfers","title":"Gas Well Structures, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 326 gas well structures."},{"name":"structures_and_improvements_gas_distribution_plant_additions","title":"Structures and Improvements, Gas Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 375 Structures and improvements."},{"name":"field_measuring_and_regulating_station_equipment_transfers","title":"Field Measuring and Regulating Station Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 334 field measuring and regulating station equipment."},{"name":"compressor_equipment_other_storage_plant_additions","title":"Compressor Equipment, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.3 Compressor equipment."},{"name":"purification_equipment_other_storage_plant_additions","title":"Purification Equipment, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363 Purification equipment."},{"name":"other_equipment_underground_storage_plant_transfers","title":"Other Equipment, Underground Storage Plant , Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 357 Other equipment."},{"name":"producing_gas_wells_well_construction_adjustments","title":"Producing Gas Wells-Well Construction, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 330 producing gas wells - well construction."},{"name":"tools_shop_and_garage_equipment_general_plant_transfers","title":"Tools, Shop and Garage Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 394 tools, shop and garage equipment."},{"name":"asset_retirement_costs_for_transmission_plant_additions","title":"Asset Retirement Costs for Transmission Plant,, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 372 Asset retirement costs for transmission plant."},{"name":"organization_adjustments","title":"Organization, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 301 organization."},{"name":"miscellaneous_intangible_plant_transfers","title":"Miscellaneous Intangible Plant, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 303 miscellaneous intangible plant."},{"name":"field_lines_retirements","title":"Field Lines, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 332 field lines."},{"name":"gas_plant_in_service_and_completed_construction_not_classified_gas_transfers","title":"Gas Plant in Service and Completed Construction Not Classified Gas, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) gas plant in service and completed construction not classified."},{"name":"gas_plant_sold_additions","title":"Gas Plant Sold, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in gas plant sold."},{"name":"mains_gas_distribution_plant_adjustments","title":"Mains, Gas Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 376 Mains."},{"name":"land_and_land_rights_products_extraction_plant_retirements","title":"Land and Land Rights Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 340 land and land rights."},{"name":"house_regulatory_installations_transfers","title":"House Regulatory Installations, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 384 House regulator installations."},{"name":"house_regulators_additions","title":"House Regulators, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 383 House regulators."},{"name":"structures_and_improvements_gas_distribution_plant_transfers","title":"Structures and Improvements, Gas Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 375 Structures and improvements."},{"name":"house_regulators_transfers","title":"House Regulators, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 383 House regulators."},{"name":"land_and_land_rights_general_plant_adjustments","title":"Land and Land Rights, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 389 Land and land rights."},{"name":"meter_installations_additions","title":"Meter Installations, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 382 Meter installations."},{"name":"franchises_and_consents_retirements","title":"Franchises and Consents, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 302 franchises and consents."},{"name":"compressor_equipment_products_extraction_plant_additions","title":"Compressor Equipment, Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 345 compressor equipment."},{"name":"other_storage_plant_retirements","title":"Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in other storage plant."},{"name":"transmission_plant_transfers","title":"Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) transmission plant."},{"name":"unsuccessful_exploration_and_development_costs_transfers","title":"Unsuccessful Exploration and Development Costs, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 338 unsuccessful exploration and development costs."},{"name":"extracted_products_storage_equipment_adjustments","title":"Extracted Products Storage Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 344 extracted products storage equipment."},{"name":"purification_equipment_underground_storage_plant_adjustments","title":"Purification Equipment, Underground Storage Plant , Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 356 Purification equipment."},{"name":"industrial_measuring_and_regulating_station_equipment_retirements","title":"Industrial Measuring and Regulating Station Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 385 Industrial measuring and regulating station equipment."},{"name":"gas_holders_additions","title":"Gas Holders, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 362 Gas holders."},{"name":"structures_and_improvements_products_extraction_plant_retirements","title":"Structures and Improvements, Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 341 structures and improvements."},{"name":"underground_storage_plant_retirements","title":"Underground Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in underground storage plant."},{"name":"measuring_and_regulating_station_equipment_city_gate_check_stations_additions","title":"Measuring and Regulating Station Equipment, City Gate Check Stations, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 379 Measuring and regulating station equipment - City gate check stations."},{"name":"field_compressor_station_equipment_transfers","title":"Field Compressor Station Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 333 field compressor station equipment."},{"name":"house_regulatory_installations_adjustments","title":"House Regulatory Installations, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 384 House regulator installations."},{"name":"other_equipment_other_storage_plant_additions","title":"Other Equipment, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.5 Other equipment."},{"name":"asset_retirement_costs_for_underground_storage_plant_retirements","title":"Asset Retirement Costs for Underground Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 358 Asset retirement costs for underground storage plant."},{"name":"other_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Other Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.8 Other equipment."},{"name":"land_and_land_rights_gas_transmission_plant_adjustments","title":"Land and Land Rights, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 365.1 Land and land rights."},{"name":"land_transfers","title":"Land, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 350.1 Land."},{"name":"compressor_station_equipment_gas_distribution_plant_transfers","title":"Compressor Station Equipment, Gas Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 377 Compressor station equipment."},{"name":"general_plant_retirements","title":"General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for general plant, including other tangible property and asset retirement costs."},{"name":"products_extraction_plant_retirements","title":"Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in production extraction plant."},{"name":"experimental_gas_plant_unclassified_adjustments","title":"Experimental Gas Plant Unclassified, Adjustments","type":"number","format":"default","description":"The cost of adjustments to experimental gas plant unclassified."},{"name":"other_storage_plant_transfers","title":"Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) other storage plant."},{"name":"compressor_station_equipment_gas_distribution_plant_additions","title":"Compressor Station Equipment, Gas Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 377 Compressor station equipment."},{"name":"meter_installations_adjustments","title":"Meter Installations, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 382 Meter installations."},{"name":"asset_retirement_costs_for_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Asset Retirement Costs for Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.9 Asset retirement costs for base load liquefied natural gas terminaling and processing plant."},{"name":"wells_additions","title":"Wells, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352 Wells."},{"name":"wells_adjustments","title":"Wells, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352 Wells."},{"name":"producing_gas_wells_well_construction_retirements","title":"Producing Gas Wells-Well Construction, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 330 producing gas wells - well construction."},{"name":"organization_retirements","title":"Organization, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 301 organization."},{"name":"tools_shop_and_garage_equipment_general_plant_adjustments","title":"Tools, Shop and Garage Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 394 tools, shop and garage equipment."},{"name":"general_plant_additions","title":"General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for general plant, including other tangible property and asset retirement costs."},{"name":"land_and_land_rights_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Land and Land Rights, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.1 Land and land rights."},{"name":"asset_retirement_costs_for_transmission_plant_adjustments","title":"Asset Retirement Costs for Transmission Plant,, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 372 Asset retirement costs for transmission plant."},{"name":"measuring_and_regulating_equipment_underground_storage_plant_retirements","title":"Measuring and Regulating Equipment, Underground Storage Plant , Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 355 Measuring and regulating equipment."},{"name":"compressor_equipment_products_extraction_plant_adjustments","title":"Compressor Equipment, Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 345 compressor equipment."},{"name":"natural_gas_storage_and_processing_plant_adjustments","title":"Natural Gas Storage and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to natural gas storage and processing plant."},{"name":"land_and_land_rights_gas_transmission_plant_transfers","title":"Land and Land Rights, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 365.1 Land and land rights."},{"name":"other_land_and_land_rights_adjustments","title":"Other Land and Land Rights, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 325.5 other land and land rights."},{"name":"asset_retirement_costs_for_other_storage_plant_additions","title":"Asset Retirement Costs for Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.6 Asset retirement costs for other storage plant."},{"name":"compressor_station_equipment_gas_transmission_plant_adjustments","title":"Compressor Station Equipment, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 368 Compressor station equipment."},{"name":"communication_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Communication Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.7 Communication equipment."},{"name":"general_plant_adjustments","title":"General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for general plant, including other tangible property and asset retirement costs."},{"name":"intangible_plant_additions","title":"Intangible Plant, Additions","type":"number","format":"default","description":"The total cost of acquisition of items as classified in accounts 301 organization, 302 franchises and consents, and 303 miscellaneous intangible plant."},{"name":"land_and_land_rights_gas_distribution_plant_retirements","title":"Land and Land Rights, Gas Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 374 Land and land rights."},{"name":"industrial_measuring_and_regulating_station_equipment_additions","title":"Industrial Measuring and Regulating Station Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 385 Industrial measuring and regulating station equipment."},{"name":"gas_well_structures_retirements","title":"Gas Well Structures, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 326 gas well structures."},{"name":"other_land_and_land_rights_retirements","title":"Other Land and Land Rights, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 325.5 other land and land rights."},{"name":"rights_of_way_natural_gas_storage_and_processing_plant_transfers","title":"Rights-Of-Way, Natural Gas Storage and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 350.2 Rights-of-way."},{"name":"communication_equipment_transmission_adjustments","title":"Communication Equipment, Transmission, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 370 Communication equipment."},{"name":"compressor_station_equipment_underground_storage_plant_adjustments","title":"Compressor Station Equipment, Underground Storage Plant , Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 354 Compressor station equipment."},{"name":"compressor_station_equipment_gas_transmission_plant_transfers","title":"Compressor Station Equipment, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 368 Compressor station equipment."},{"name":"natural_gas_production_plant_and_manufactured_gas_production_plant_transfers","title":"Natural Gas Production Plant and Manufactured Gas Production Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) natural and manufactured gas production plant."},{"name":"measuring_and_regulating_station_equipment_city_gate_check_stations_adjustments","title":"Measuring and Regulating Station Equipment, City Gate Check Stations, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 379 Measuring and regulating station equipment - City gate check stations."},{"name":"drilling_and_cleaning_equipment_adjustments","title":"Drilling and Cleaning Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 335 drilling and cleaning equipment."},{"name":"land_and_land_rights_general_plant_additions","title":"Land and Land Rights, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 389 Land and land rights."},{"name":"other_equipment_products_extraction_plant_retirements","title":"Other Equipment, Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 347 other equipment."},{"name":"gas_plant_purchased_transfers","title":"Gas Plant Purchased, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) gas plant purchased."},{"name":"underground_storage_plant_additions","title":"Underground Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in underground storage plant."},{"name":"lng_processing_terminal_equipment_adjustments","title":"Lng Processing Terminal Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.3 LNG processing terminal equipment."},{"name":"mains_gas_distribution_plant_transfers","title":"Mains, Gas Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 376 Mains."},{"name":"other_tangible_property_general_plant_retirements","title":"Other Tangible Property, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 399 other tangible property."},{"name":"structures_and_improvements_other_storage_plant_retirements","title":"Structures and Improvements, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 361 Structures and improvements."},{"name":"natural_gas_production_plant_additions","title":"Natural Gas Production Plant , Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in natural gas production plant."},{"name":"natural_gas_production_and_gathering_plant_additions","title":"Natural Gas Production and Gathering Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in production and gathering plant."},{"name":"purification_equipment_natural_gas_production_plant_additions","title":"Purification Equipment Natural Gas Production Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 336 purification equipment."},{"name":"natural_gas_production_and_gathering_plant_retirements","title":"Natural Gas Production and Gathering Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in production and gathering plant."},{"name":"lng_transportation_equipment_retirements","title":"Lng Transportation Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.4 LNG transportation equipment."},{"name":"house_regulatory_installations_retirements","title":"House Regulatory Installations, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 384 House regulator installations."},{"name":"industrial_measuring_and_regulating_station_equipment_adjustments","title":"Industrial Measuring and Regulating Station Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 385 Industrial measuring and regulating station equipment."},{"name":"other_property_on_customers_premises_transfers","title":"Other Property on Customers Premises, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 386 Other property on customers' premises."},{"name":"house_regulatory_installations_additions","title":"House Regulatory Installations, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 384 House regulator installations."},{"name":"nonrecoverable_natural_gas_adjustments","title":"Nonrecoverable Natural Gas, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352.3 Nonrecoverable natural gas."},{"name":"structures_and_improvements_other_storage_plant_additions","title":"Structures and Improvements, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 361 Structures and improvements."},{"name":"asset_retirement_costs_for_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Asset Retirement Costs for Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.9 Asset retirement costs for base load liquefied natural gas terminaling and processing plant."},{"name":"manufactured_gas_production_plant_adjustments","title":"Manufactured Gas Production Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to manufactured gas production plant."},{"name":"extracted_products_storage_equipment_transfers","title":"Extracted Products Storage Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 344 extracted products storage equipment."},{"name":"lines_additions","title":"Lines, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 353 Lines."},{"name":"communication_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Communication Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.7 Communication equipment."},{"name":"extraction_and_refining_equipment_additions","title":"Extraction and Refining Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 342 extraction and refining equipment."},{"name":"rights_of_way_natural_gas_storage_and_processing_plant_additions","title":"Rights-Of-Way, Natural Gas Storage and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 350.2 Rights-of-way."},{"name":"asset_retirement_costs_for_underground_storage_plant_transfers","title":"Asset Retirement Costs for Underground Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 358 Asset retirement costs for underground storage plant."},{"name":"measuring_and_regulating_station_equipment_adjustments","title":"Measuring and Regulating Station Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 369 Measuring and regulating station equipment."},{"name":"other_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Other Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.8 Other equipment."},{"name":"extraction_and_refining_equipment_adjustments","title":"Extraction and Refining Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 342 extraction and refining equipment."},{"name":"mains_gas_transmission_plant_adjustments","title":"Mains, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 367 Mains."},{"name":"natural_gas_storage_and_processing_plant_additions","title":"Natural Gas Storage and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in natural gas storage and processing plant."},{"name":"intangible_plant_transfers","title":"Intangible Plant, Transfers","type":"number","format":"default","description":"The total cost of items transferred into (out of) accounts 301 organization, 302 franchises and consents, and 303 miscellaneous intangible plant."},{"name":"liquefaction_equipment_retirements","title":"Liquefaction Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.1 Liquefaction equipment."},{"name":"transportation_equipment_general_plant_adjustments","title":"Transportation Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 392 transportation equipment."},{"name":"lng_transportation_equipment_adjustments","title":"Lng Transportation Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.4 LNG transportation equipment."},{"name":"transportation_equipment_general_plant_transfers","title":"Transportation Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 392 transportation equipment."},{"name":"vaporizing_equipment_additions","title":"Vaporizing Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.2 Vaporizing equipment."},{"name":"compressor_station_equipment_underground_storage_plant_retirements","title":"Compressor Station Equipment, Underground Storage Plant , Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 354 Compressor station equipment."},{"name":"field_lines_transfers","title":"Field Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 332 field lines."},{"name":"miscellaneous_intangible_plant_additions","title":"Miscellaneous Intangible Plant, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 303 miscellaneous intangible plant."},{"name":"gas_plant_sold_adjustments","title":"Gas Plant Sold, Adjustments","type":"number","format":"default","description":"The cost of adjustments to gas plant sold."},{"name":"office_furniture_and_equipment_general_plant_additions","title":"Office Furniture and Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 391 office furniture and equipment."},{"name":"rights_of_way_natural_gas_storage_and_processing_plant_adjustments","title":"Rights-Of-Way, Natural Gas Storage and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 350.2 Rights-of-way."},{"name":"office_furniture_and_equipment_general_plant_transfers","title":"Office Furniture and Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 391 office furniture and equipment."},{"name":"laboratory_equipment_general_plant_additions","title":"Laboratory Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 395 laboratory equipment."},{"name":"other_land_and_land_rights_additions","title":"Other Land and Land Rights, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 325.5 other land and land rights."},{"name":"structures_and_improvements_other_storage_plant_transfers","title":"Structures and Improvements, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 361 Structures and improvements."},{"name":"rights_of_way_gas_transmission_plant_transfers","title":"Rights-Of-Way, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 365.2 Rights-of-way."},{"name":"miscellaneous_equipment_general_plant_adjustments","title":"Miscellaneous Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 398 miscellaneous equipment."},{"name":"intangible_plant_adjustments","title":"Intangible Plant, Adjustments","type":"number","format":"default","description":"The total cost of adjustments to accounts 301 organization, 302 franchises and consents, and 303 miscellaneous intangible plant."},{"name":"asset_retirement_costs_for_products_extraction_plant_additions","title":"Asset Retirement Costs for Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 348 asset retirement costs for product extraction plant."},{"name":"reservoirs_retirements","title":"Reservoirs, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 352.2 Reservoirs."},{"name":"gas_rights_retirements","title":"Gas Rights, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 325.3 gas rights."},{"name":"communication_equipment_transmission_retirements","title":"Communication Equipment, Transmission, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 370 Communication equipment."},{"name":"natural_gas_production_plant_and_manufactured_gas_production_plant_adjustments","title":"Natural Gas Production Plant and Manufactured Gas Production Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to natural and manufactured gas production plant."},{"name":"storage_leaseholds_and_rights_adjustments","title":"Storage Leaseholds and Rights, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352.1 Storage leaseholds and rights."},{"name":"asset_retirement_costs_for_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Asset Retirement Costs for Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.9 Asset retirement costs for base load liquefied natural gas terminaling and processing plant."},{"name":"compressor_station_equipment_gas_distribution_plant_retirements","title":"Compressor Station Equipment, Gas Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 377 Compressor station equipment."},{"name":"gas_holders_retirements","title":"Gas Holders, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 362 Gas holders."},{"name":"gas_rights_adjustments","title":"Gas Rights, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.3 gas rights."},{"name":"power_operated_equipment_general_plant_retirements","title":"Power Operated Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 396 power operated equipment."},{"name":"gas_measuring_and_regulating_equipment_transfers","title":"Gas Measuring and Regulating Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 346 gas measuring and regulating equipment."},{"name":"structures_and_improvements_products_extraction_plant_transfers","title":"Structures and Improvements, Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 341 structures and improvements."},{"name":"rights_of_way_natural_gas_storage_and_processing_plant_retirements","title":"Rights-Of-Way, Natural Gas Storage and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 350.2 Rights-of-way."},{"name":"transmission_plant_retirements","title":"Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for transmission plant."},{"name":"other_equipment_gas_distribution_plant_adjustments","title":"Other Equipment, Gas Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 387 Other equipment."},{"name":"asset_retirement_costs_for_transmission_plant_transfers","title":"Asset Retirement Costs for Transmission Plant,, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 372 Asset retirement costs for transmission plant."},{"name":"asset_retirement_costs_for_natural_gas_production_and_gathering_plant_additions","title":"Asset Retirement Costs for Natural Gas Production and Gathering Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 339 asset retirement costs for natural gas production."},{"name":"structures_and_improvements_underground_storage_plant_adjustments","title":"Structures and Improvements, Underground Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 351 Structures and improvements."},{"name":"producing_leaseholds_additions","title":"Producing Leaseholds, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 325.2 producing leaseholds."},{"name":"services_transfers","title":"Services, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 380 Services."},{"name":"producing_lands_retirements","title":"Producing Lands, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 325.1 producing lands."},{"name":"communication_equipment_general_plant_additions","title":"Communication Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 397 communication equipment."},{"name":"structures_and_improvements_other_storage_plant_adjustments","title":"Structures and Improvements, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 361 Structures and improvements."},{"name":"compressor_equipment_products_extraction_plant_retirements","title":"Compressor Equipment, Products Extraction Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 345 compressor equipment."},{"name":"other_equipment_gas_transmission_plant_additions","title":"Other Equipment, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 371 Other equipment."},{"name":"other_property_on_customers_premises_additions","title":"Other Property on Customers Premises, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 386 Other property on customers' premises."},{"name":"other_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Other Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.8 Other equipment."},{"name":"drilling_and_cleaning_equipment_transfers","title":"Drilling and Cleaning Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 335 drilling and cleaning equipment."},{"name":"other_equipment_products_extraction_plant_adjustments","title":"Other Equipment, Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 347 other equipment."},{"name":"purification_equipment_natural_gas_production_plant_transfers","title":"Purification Equipment Natural Gas Production Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 336 purification equipment."},{"name":"base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to base load liquefied natural gas terminaling and processing plant."},{"name":"land_and_land_rights_gas_transmission_plant_additions","title":"Land and Land Rights, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 365.1 Land and land rights."},{"name":"transmission_plant_additions","title":"Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for transmission plant."},{"name":"land_and_land_rights_products_extraction_plant_additions","title":"Land and Land Rights Products Extraction Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 340 land and land rights."},{"name":"other_equipment_products_extraction_plant_transfers","title":"Other Equipment, Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 347 other equipment."},{"name":"stores_equipment_general_plant_adjustments","title":"Stores Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 393 stores equipment."},{"name":"measuring_and_regulating_equipment_other_storage_plant_adjustments","title":"Measuring and Regulating Equipment, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.4 Measuring and regulating equipment."},{"name":"franchises_and_consents_transfers","title":"Franchises and Consents, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 302 franchises and consents."},{"name":"producing_gas_wells_well_equipment_additions","title":"Producing Gas Wells-Well Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 331 producing gas wells - well equipment."},{"name":"gas_plant_in_service_retirements","title":"Gas Plant in Service, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for gas plant in service."},{"name":"storage_leaseholds_and_rights_retirements","title":"Storage Leaseholds and Rights, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 352.1 Storage leaseholds and rights."},{"name":"stores_equipment_general_plant_transfers","title":"Stores Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 393 stores equipment."},{"name":"stores_equipment_general_plant_retirements","title":"Stores Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 393 stores equipment."},{"name":"measuring_and_regulating_station_equipment_retirements","title":"Measuring and Regulating Station Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 369 Measuring and regulating station equipment."},{"name":"general_plant_excluding_other_tangible_property_and_asset_retirement_costs_for_general_plant_adjustments","title":"General Plant Excluding Other Tangible Property and Asset Retirement Costs for General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for general plant, excluding other tangible property and asset retirement costs."},{"name":"rights_of_way_natural_gas_production_and_gathering_plant_transfers","title":"Rights of Way Natural Gas Production and Gathering Plant, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 325.4 right-of-way."},{"name":"products_extraction_plant_transfers","title":"Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) production extraction plant."},{"name":"asset_retirement_costs_for_natural_gas_production_and_gathering_plant_transfers","title":"Asset Retirement Costs for Natural Gas Production and Gathering Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 339 asset retirement costs for natural gas production."},{"name":"laboratory_equipment_general_plant_transfers","title":"Laboratory Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 395 laboratory equipment."},{"name":"field_lines_additions","title":"Field Lines, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 332 field lines."},{"name":"producing_gas_wells_well_equipment_transfers","title":"Producing Gas Wells-Well Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 331 producing gas wells - well equipment."},{"name":"asset_retirement_costs_for_general_plant_general_plant_retirements","title":"Asset Retirement Costs for General Plant, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 399.1 asset retirement costs for general plant."},{"name":"lng_transportation_equipment_additions","title":"Lng Transportation Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.4 LNG transportation equipment."},{"name":"power_operated_equipment_general_plant_additions","title":"Power Operated Equipment, General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 396 power operated equipment."},{"name":"natural_gas_production_plant_retirements","title":"Natural Gas Production Plant , Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in natural gas production plant."},{"name":"franchises_and_consents_additions","title":"Franchises and Consents, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 302 franchises and consents."},{"name":"other_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Other Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.8 Other equipment."},{"name":"rights_of_way_gas_transmission_plant_adjustments","title":"Rights-Of-Way, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 365.2 Rights-of-way."},{"name":"land_and_land_rights_other_storage_plant_adjustments","title":"Land and Land Rights, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 360 Land and land rights."},{"name":"house_regulators_retirements","title":"House Regulators, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 383 House regulators."},{"name":"field_compressor_station_equipment_additions","title":"Field Compressor Station Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 333 field compressor station equipment."},{"name":"purification_equipment_natural_gas_production_plant_retirements","title":"Purification Equipment Natural Gas Production Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 336 purification equipment."},{"name":"compressor_station_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Compressor Station Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.6 Compressor station equipment."},{"name":"asset_retirement_costs_for_underground_storage_plant_additions","title":"Asset Retirement Costs for Underground Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 358 Asset retirement costs for underground storage plant."},{"name":"field_compressor_station_structures_transfers","title":"Field Compressor Station Structures, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 327 field compressor station structures."},{"name":"manufactured_gas_production_plant_retirements","title":"Manufactured Gas Production Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in manufactured gas production plant."},{"name":"compressor_station_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Compressor Station Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.6 Compressor station equipment."},{"name":"structures_and_improvements_products_extraction_plant_adjustments","title":"Structures and Improvements, Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 341 structures and improvements."},{"name":"land_and_land_rights_gas_distribution_plant_adjustments","title":"Land and Land Rights, Gas Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 374 Land and land rights."},{"name":"gas_rights_additions","title":"Gas Rights, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 325.3 gas rights."},{"name":"pipelines_adjustments","title":"Pipe Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 343 pipe lines."},{"name":"meters_additions","title":"Meters, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 381 Meters."},{"name":"manufactured_gas_production_plant_additions","title":"Manufactured Gas Production Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in manufactured gas production plant."},{"name":"measuring_and_regulating_equipment_underground_storage_plant_transfers","title":"Measuring and Regulating Equipment, Underground Storage Plant , Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 355 Measuring and regulating equipment."},{"name":"field_measuring_and_regulating_station_structure_adjustments","title":"Field Measuring and Regulating Station Structure, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 328 field measuring and regulating station equipment."},{"name":"gas_plant_sold_retirements","title":"Gas Plant Sold, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in gas plant sold."},{"name":"nonrecoverable_natural_gas_retirements","title":"Nonrecoverable Natural Gas, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 352.3 Nonrecoverable natural gas."},{"name":"other_structures_retirements","title":"Other Structures, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 329 other structures."},{"name":"land_and_land_rights_products_extraction_plant_transfers","title":"Land and Land Rights Products Extraction Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 340 land and land rights."},{"name":"gas_plant_purchased_adjustments","title":"Gas Plant Purchased, Adjustments","type":"number","format":"default","description":"The cost of adjustments to gas plant purchased."},{"name":"other_equipment_underground_storage_plant_retirements","title":"Other Equipment, Underground Storage Plant , Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 357 Other equipment."},{"name":"lines_adjustments","title":"Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 353 Lines."},{"name":"other_equipment_gas_transmission_plant_adjustments","title":"Other Equipment, Gas Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 371 Other equipment."},{"name":"structures_and_improvements_base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Structures and Improvements, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 364.2 Structures and improvements."},{"name":"compressor_station_equipment_gas_transmission_plant_retirements","title":"Compressor Station Equipment, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 368 Compressor station equipment."},{"name":"land_and_land_rights_general_plant_retirements","title":"Land and Land Rights, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 389 Land and land rights."},{"name":"gas_measuring_and_regulating_equipment_additions","title":"Gas Measuring and Regulating Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 346 gas measuring and regulating equipment."},{"name":"asset_retirement_costs_for_natural_gas_production_and_gathering_plant_adjustments","title":"Asset Retirement Costs for Natural Gas Production and Gathering Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 339 asset retirement costs for natural gas production."},{"name":"other_equipment_natural_gas_production_and_gathering_plant_retirements","title":"Other Equipment Natural Gas Production and Gathering Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 337 other equipment."},{"name":"other_equipment_other_storage_plant_retirements","title":"Other Equipment, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.5 Other equipment."},{"name":"field_compressor_station_structures_additions","title":"Field Compressor Station Structures, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 327 field compressor station structures."},{"name":"other_equipment_other_storage_plant_adjustments","title":"Other Equipment, Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.5 Other equipment."},{"name":"compressor_equipment_other_storage_plant_retirements","title":"Compressor Equipment, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363.3 Compressor equipment."},{"name":"land_and_land_rights_other_storage_plant_additions","title":"Land and Land Rights, Other Storage Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 360 Land and land rights."},{"name":"office_furniture_and_equipment_general_plant_adjustments","title":"Office Furniture and Equipment, General Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 391 office furniture and equipment."},{"name":"services_additions","title":"Services, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 380 Services."},{"name":"organization_transfers","title":"Organization, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 301 organization."},{"name":"lng_processing_terminal_equipment_retirements","title":"Lng Processing Terminal Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.3 LNG processing terminal equipment."},{"name":"miscellaneous_intangible_plant_adjustments","title":"Miscellaneous Intangible Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 303 miscellaneous intangible plant."},{"name":"services_adjustments","title":"Services, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 380 Services."},{"name":"gas_plant_purchased_retirements","title":"Gas Plant Purchased, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in gas plant purchased."},{"name":"field_measuring_and_regulating_station_structure_transfers","title":"Field Measuring and Regulating Station Structure, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 328 field measuring and regulating station equipment."},{"name":"field_measuring_and_regulating_station_structure_additions","title":"Field Measuring and Regulating Station Structure, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 328 field measuring and regulating station equipment."},{"name":"structures_and_improvements_gas_distribution_plant_retirements","title":"Structures and Improvements, Gas Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 375 Structures and improvements."},{"name":"gas_measuring_and_regulating_equipment_adjustments","title":"Gas Measuring and Regulating Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 346 gas measuring and regulating equipment."},{"name":"gas_plant_in_service_transfers","title":"Gas Plant in Service, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) gas plant in service."},{"name":"field_measuring_and_regulating_station_structure_retirements","title":"Field Measuring and Regulating Station Structure, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 328 field measuring and regulating station equipment."},{"name":"measuring_and_regulating_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Measuring and Regulating Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.5 Measuring and regulating equipment."},{"name":"field_compressor_station_equipment_adjustments","title":"Field Compressor Station Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 333 field compressor station equipment."},{"name":"rights_of_way_gas_transmission_plant_retirements","title":"Rights-Of-Way, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 365.2 Rights-of-way."},{"name":"tools_shop_and_garage_equipment_general_plant_retirements","title":"Tools, Shop and Garage Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 394 tools, shop and garage equipment."},{"name":"natural_gas_production_plant_and_manufactured_gas_production_plant_retirements","title":"Natural Gas Production Plant and Manufactured Gas Production Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in natural and manufactured gas production plant."},{"name":"communication_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Communication Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 364.7 Communication equipment."},{"name":"meters_transfers","title":"Meters, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 381 Meters."},{"name":"base_load_liquefied_natural_gas_terminaling_and_processing_plant_additions","title":"Base Load Liquefied Natural Gas Terminaling and Processing Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in base load liquefied natural gas terminaling and processing plant."},{"name":"natural_gas_storage_and_processing_plant_retirements","title":"Natural Gas Storage and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in natural gas storage and processing plant."},{"name":"producing_lands_adjustments","title":"Producing Lands, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.1 producing lands."},{"name":"extraction_and_refining_equipment_transfers","title":"Extraction and Refining Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 342 extraction and refining equipment."},{"name":"distribution_plant_retirements","title":"Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified for distribution plant."},{"name":"purification_equipment_other_storage_plant_retirements","title":"Purification Equipment, Other Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 363 Purification equipment."},{"name":"gas_plant_in_service_and_completed_construction_not_classified_gas_additions","title":"Gas Plant in Service and Completed Construction Not Classified Gas, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for gas plant in service and completed construction not classified."},{"name":"land_and_land_rights_gas_transmission_plant_retirements","title":"Land and Land Rights, Gas Transmission Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 365.1 Land and land rights."},{"name":"distribution_plant_additions","title":"Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for distribution plant."},{"name":"base_load_liquefied_natural_gas_terminaling_and_processing_plant_transfers","title":"Base Load Liquefied Natural Gas Terminaling and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) base load liquefied natural gas terminaling and processing plant."},{"name":"natural_gas_storage_and_processing_plant_transfers","title":"Natural Gas Storage and Processing Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) natural gas storage and processing plant."},{"name":"liquefaction_equipment_transfers","title":"Liquefaction Equipment, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.1 Liquefaction equipment."},{"name":"compressor_station_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_adjustments","title":"Compressor Station Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 364.6 Compressor station equipment."},{"name":"lines_retirements","title":"Lines, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 353 Lines."},{"name":"unsuccessful_exploration_and_development_costs_additions","title":"Unsuccessful Exploration and Development Costs, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 338 unsuccessful exploration and development costs."},{"name":"asset_retirement_costs_for_distribution_plant_distribution_plant_retirements","title":"Asset Retirement Costs for Distribution Plant, Distribution Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 388 asset retirement costs for distribution plant."},{"name":"liquefaction_equipment_additions","title":"Liquefaction Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 363.1 Liquefaction equipment."},{"name":"mains_gas_transmission_plant_transfers","title":"Mains, Gas Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 367 Mains."},{"name":"transportation_equipment_general_plant_retirements","title":"Transportation Equipment, General Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of  items as classified in Account 392 transportation equipment."},{"name":"compressor_station_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Compressor Station Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.6 Compressor station equipment."},{"name":"measuring_and_regulating_station_equipment_additions","title":"Measuring and Regulating Station Equipment, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 369 Measuring and regulating station equipment."},{"name":"experimental_gas_plant_unclassified_additions","title":"Experimental Gas Plant Unclassified, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in experimental gas plant unclassified."},{"name":"structures_and_improvements_underground_storage_plant_transfers","title":"Structures and Improvements, Underground Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 351 Structures and improvements."},{"name":"mains_gas_transmission_plant_additions","title":"Mains, Gas Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 367 Mains."},{"name":"asset_retirement_costs_for_natural_gas_production_and_gathering_plant_retirements","title":"Asset Retirement Costs for Natural Gas Production and Gathering Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 339 asset retirement costs for natural gas production."},{"name":"other_equipment_natural_gas_production_and_gathering_plant_adjustments","title":"Other Equipment Natural Gas Production and Gathering Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 337 other equipment."},{"name":"producing_leaseholds_adjustments","title":"Producing Leaseholds, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.2 producing leaseholds."},{"name":"structures_and_improvements_underground_storage_plant_retirements","title":"Structures and Improvements, Underground Storage Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 351 Structures and improvements."},{"name":"measuring_and_regulating_station_equipment_general_additions","title":"Measuring and Regulating Station Equipment General, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 378 Measuring and regulating station equipment - General."},{"name":"extraction_and_refining_equipment_retirements","title":"Extraction and Refining Equipment, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 342 extraction and refining equipment."},{"name":"structures_and_improvements_base_load_liquefied_natural_gas_terminaling_and_processing_plant_retirements","title":"Structures and Improvements, Base Load Liquefied Natural Gas Terminaling and Processing Plant, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 364.2 Structures and improvements."},{"name":"distribution_plant_transfers","title":"Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) distribution plant."},{"name":"measuring_and_regulating_equipment_underground_storage_plant_adjustments","title":"Measuring and Regulating Equipment, Underground Storage Plant , Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 355 Measuring and regulating equipment."},{"name":"communication_equipment_general_plant_transfers","title":"Communication Equipment, General Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 397 communication equipment."},{"name":"asset_retirement_costs_for_other_storage_plant_adjustments","title":"Asset Retirement Costs for Other Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.6 Asset retirement costs for other storage plant."},{"name":"unsuccessful_exploration_and_development_costs_retirements","title":"Unsuccessful Exploration and Development Costs, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 338 unsuccessful exploration and development costs."},{"name":"gas_holders_transfers","title":"Gas Holders, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 362 Gas holders."},{"name":"measuring_and_regulating_equipment_other_storage_plant_transfers","title":"Measuring and Regulating Equipment, Other Storage Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 363.4 Measuring and regulating equipment."},{"name":"gas_well_structures_additions","title":"Gas Well Structures, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 326 gas well structures."},{"name":"natural_gas_production_plant_and_manufactured_gas_production_plant_additions","title":"Natural Gas Production Plant and Manufactured Gas Production Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in natural and manufactured gas production plant."},{"name":"meter_installations_transfers","title":"Meter Installations, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 382 Meter installations."},{"name":"general_plant_excluding_other_tangible_property_and_asset_retirement_costs_for_general_plant_additions","title":"General Plant Excluding Other Tangible Property and Asset Retirement Costs for General Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for general plant, excluding other tangible property and asset retirement costs."},{"name":"manufactured_gas_production_plant_transfers","title":"Manufactured Gas Production Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) manufactured gas production plant."},{"name":"purification_equipment_underground_storage_plant_additions","title":"Purification Equipment, Underground Storage Plant , Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 356 Purification equipment."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_in_services_204_instant","dialect":{"table":"gas_plant_in_services_204_instant"},"title":"204 - Schedule - Gas Plant in Services - instant","description":"ferc:ScheduleGasPlantInServiceAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"communication_equipment_transmission","title":"Communication Equipment, Transmission","type":"number","format":"default","description":"This account shall include the cost installed of radio, telephone, microwave, and other equipment used wholly or predominantly in connection with the operation and maintenance of the gas transmission system. (See also account 397, Communication Equipment.)\n \n 1. Carrier terminal equipment including repeaters, power supply equipment, transmitting and receiving sets.\n 2. Microwave equipment, including power supply equipment, transmitters, amplifiers, paraboloids, towers, reflectors, receiving equipment, etc.\n 3. Radio equipment, fixed and mobile, including antenna, power equipment, transmitters and receivers, and portable receiver-transmitter units.\n 4. Telephone equipment including switchboards, power and testing equipment, conductors, pole lines, etc."},{"name":"other_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Other Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used in liquefied natural gas operations, when not assignable to any of the foregoing accounts.\nItems\n1. Garage and service equipment.\n2. General tools, including power operated equipment.\n3. Laboratory equipment.\n4. Materials handling equipment.\n5. Office furniture and equipment.\n6. Power generation equipment.\n7. Shop equipment.\n8. Tools, other than small hand tools.\n9. Other equipment."},{"name":"asset_retirement_costs_for_distribution_plant_distribution_plant","title":"Asset Retirement Costs for Distribution Plant, Distribution Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the distribution plant function."},{"name":"structures_and_improvements","title":"Structures and Improvements","type":"number","format":"default","description":"This account shall include the cost in place of structures and improvements used for utility purposes, the cost of which is not properly includible in other structures and improvements accounts. (See gas plant instruction 8.)"},{"name":"field_measuring_and_regulating_station_equipment","title":"Field Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges, and other equipment used in measuring and regulating natural gas collected in field lines before the point where it enters the transmission or distribution system.\n\nItems\n1. Automatic control equipment.\n\n2. Boilers, heaters, etc.\n\n3. Foundations, pits, etc.\n\n4. Gas cleaners, scrubbers, separators, dehydrators, etc.\n\n5.  Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.\n\n6.  Headers.\n\n7.  Meters, orifice or positive, including piping and connections.\n\n8. Oil fogging equipment.\n\n9. Odorizing equipment.\n\n10.  Regulators or governors, including controls and instruments.\n\n11. Structures of a minor nature or portable type.\n\nNOTE: Pipeline companies, including companies who measure deliveries of gas to their own distribution system, shall include in the transmission function classification city gate and main line industrial measuring and regulating stations."},{"name":"land_and_land_rights","title":"Land and Land Rights","type":"number","format":"default","description":"This account shall include the cost of land and land rights used for utility purposes, the cost of which is not properly includible in other land and land rights accounts. (See gas plant instruction 7.)"},{"name":"natural_gas_production_and_gathering_plant","title":"Natural Gas Production and Gathering Plant","type":"number","format":"default","description":"Total amount of production operating and maintenance expense."},{"name":"measuring_and_regulating_equipment_underground_storage_plant","title":"Measuring and Regulating Equipment, Underground Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed if equipment used wholly or predominantly for the purpose of measuring and regulating deliveries of gas to underground storage and withdrawals of gas from underground storage. \nItems\n1. Automatic control equipment. \n2. Boilers, heaters, etc. \n3. Foundations, pits, etc. \n4. Gas cleaners, scrubbers, separators, dehydrators, etc. \n5.  Gauges and instruments, including piping, fittings, wiring, etc., and panel boards. \n6. Headers. \n7.  Meters, orifice or positive, including piping and connections. \n8. Oil fogging equipment. \n9. Odorizing equipment. \n10.  Regulators or governors, including controls and instruments. \n11. Structures of a minor nature or portable type."},{"name":"asset_retirement_costs_for_natural_gas_production_and_gathering_plant","title":"Asset Retirement Costs for Natural Gas Production and Gathering Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the natural gas production and gathering plant function."},{"name":"measuring_and_regulating_station_equipment_general","title":"Measuring and Regulating Station Equipment, General","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges and other equipment used in measuring and regulating gas in connection with distribution system operations other than the measurement of gas deliveries to customers.\n\nItems\n1. Automatic control equipment.\n\n2. Foundations.\n\n3. Gauges and instruments.\n\n4. Governors or regulators.\n\n5. Meters.\n\n6. Odorizing equipment.\n\n7. Oil fogging equipment.\n\n8. Piping.\n\n9. Pressure relief equipment.\n\n10.  Vaults or pits, including valves contained therein.\n\nNote: By-passes outside governor pits are includible in account 376, Mains."},{"name":"pipe_lines","title":"Pipe Lines","type":"number","format":"default","description":"This account shall include the cost installed of gas and liquids pipe lines used in connection with the processing of natural gas for the removal of gasoline, butane, propane, or other salable products, exclusive of runs of pipe appropriately includible in other equipment accounts, embracing principally off-site gas, gasoline gathering, and loading lines not includible as yard piping in account 342, Extraction and Refining Equipment.\n\nItems\n1. Gas lines, off-site, relating solely to extraction operations.\n\n2. Gasoline gathering lines connecting with off-site sources.\n\n3. Gathering line drips.\n\n4. Instruments, indicating and recording.\n\n5. Loading lines connecting with remote off-site loading racks or storage facilities.\n\n6. Pumps and driving units."},{"name":"experimental_gas_plant_unclassified","title":"Experimental Gas Plant Unclassified","type":"number","format":"default","description":"A. This account shall include the cost of gas plant which was constructed as a research, development, and demonstration project under the provisions of paragraph C, Account 107, Construction Work in Progress—Gas, and due to the nature of the plant it is desirous to operate it for a period of time in an experimental status.\n\nB. Amounts in this account shall be transferred to Account 101, Gas Plant in Service, or Account 121, Nonutility Property, as appropriate, when the project is no longer considered as experimental. Prior to transfer to account 101 the subject plant must be certified by the Commission for use as gas plant in service.\n\nC. The depreciation on plant in this account shall be charged to account 403, Depreciation expense, and account 403.1, Depreciation expense for asset retirement costs, as appropriate, and credited to account 108, Accumulated provision for depreciation of gas utility plant. The amounts herein shall be depreciated over a period which corresponds to the estimated useful life of the relevant project considering the characteristics involved. However, when projects are transferred to account 101, Gas plant in service, a new depreciation rate based on the remaining service life and undepreciated amounts, will be established.\n\nD. Records shall be maintained with respect to each unit of experiment so that full details may be obtained as to the cost, depreciation, and the experimental status.\n\nE. Should it be determined that experimental plants recorded in this account will fail to satisfactorily perform its function, the costs thereof shall be accounted for as directed or authorized by the Commission."},{"name":"structures_and_improvements_underground_storage_plant","title":"Structures and Improvements, Underground Storage Plant","type":"number","format":"default","description":"A. This account shall include the cost in place of structures and improvements used wholly or predominantly in connection with underground storage of natural gas. (See gas plant instruction 8.) \nB. This account shall be subdivided as follows: \n351.1 Well structures. \n351.2 Compressor station structures. \n351.3 Measuring and regulating station structures. \n351.4 Other structures."},{"name":"compressor_station_equipment_underground_storage_plant","title":"Compressor Station Equipment, Underground Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor station equipment used wholly or predominantly for the purpose of raising the pressure of gas for delivery to underground storage or to raise the pressure of gas withdrawn from underground storage for delivery to the transmission or distribution system. \nItems\n1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station. \n2. Compressed air system equipment. \n3.  Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc. \n4.  Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc. \n5. Fire fighting equipment. \n6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments. \n7. Laboratory and testing equipment. \n8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc. \n9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc. \n10. Shop tools and equipment. \n11. Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use."},{"name":"rights_of_way_gas_transmission_plant","title":"Rights-Of-Way, Gas Transmission Plant","type":"number","format":"default","description":"This account shall include the cost of rights-of-way used in connection with transmission operations. (See gas plant instruction 7.)"},{"name":"nonrecoverable_natural_gas","title":"Nonrecoverable Natural Gas","type":"number","format":"default","description":"A. This account shall include the cost of gas in underground reservoirs, including depleted gas or oil fields and other underground caverns or reservoirs used for the storage of gas which will not be recoverable.\n\nB. Such nonrecoverable gas shall be priced at cost according to generally accepted methods of cost determination consistently applied. (See the Special Instructions to Accounts 117.1, 117.2, and 117.3."},{"name":"other_equipment_other_storage_plant","title":"Other Equipment, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of other equipment used in connection with the storage of gas in holders. \nItems\n1. Complete inlet and outlet connections. \n2. Compressor.\n3. Foundation. \n4. Gauges and instruments. \n5. Regulating apparatus. \n6. Line pack gas."},{"name":"laboratory_equipment","title":"Laboratory Equipment","type":"number","format":"default","description":"This account shall include the cost installed of laboratory equipment used for general laboratory purposes and not specially provided for or includible in other departmental or functional plant accounts. \nItems\n1. Balances and scales. \n2. Barometers. \n3. Calorimeters-bomb, flow, recording types, etc. \n4. Electric furnaces. \n5. Gas burning equipment. \n6. Gauges. \n7. Glassware, beakers, burettes, etc. \n8. Humidity testing apparatus. \n9. Laboratory hoods. \n10. Laboratory tables and cabinets. \n11. Muffles. \n12. Oil analysis apparatus. \n13. Piping. \n14. Specific gravity apparatus. \n15. Standard bottles for meter prover testing. \n16. Stills. \n17. Sulphur and ammonia apparatus. \n18. Tar analysis apparatus. \n19. Thermometers—indicating and recording. \n20. Any other item of equipment for testing gas, fuel, flue gas, water, residuals, etc."},{"name":"vaporizing_equipment","title":"Vaporizing Equipment","type":"number","format":"default","description":"This account shall include the cost installed of vaporizing equipment used in connection with liquefied natural gas storage."},{"name":"power_operated_equipment","title":"Power Operated Equipment","type":"number","format":"default","description":"This account shall include the cost of power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with such equipment and the vehicle on which such equipment is mounted. \nItems\n1. Air compressors, including driving unit and vehicle. \n2. Back filling machines. \n3. Boring machines. \n4. Bulldozers. \n5. Cranes and hoists. \n6. Diggers. \n7. Engines. \n8. Pile drivers. \n9. Pipe cleaning machines. \n10. Pipe coating or wrapping machines. \n11. Tractors—Crawler type. \n12. Trenchers. \n13. Other power operated equipment.\nNote: It is intended that this account include only such large units as are generally self-propelled or mounted on movable equipment."},{"name":"base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"Total cost in connection with base load liquefied natural gas terminaling and processing plant."},{"name":"lng_processing_terminal_equipment","title":"Lng Processing Terminal Equipment","type":"number","format":"default","description":"This account shall include the cost installed of equipment used to receive, hold, and regasify liquefied natural gas for delivery into the utility's transmission or distribution system.\n\nItems\n1. Aftercoolers.\n\n2. Air compressors.\n\n3. Air coolers.\n\n4. Alarm systems.\n\n5. Blowers.\n\n6. Cold box, condensers.\n\n7. Controls and control apparatus.\n\n8. Dikes.\n\n9. Drums.\n\n10. Electrical power and ignition circuits including wiring and conduits.\n\n11. Emission control equipment.\n\n12. Fire control devices and equipment.\n\n13. Foundations.\n\n14. Generators.\n\n15. Heat exchangers.\n\n16. Heaters and reheaters.\n\n17. Instrumentation.\n\n18. Intercoolers.\n\n19. Liquefaction compressors.\n\n20. Liquefied gas holders and storage tanks.\n\n21. Nitrogen system equipment.\n\n22. Plant piping including pipe supports.\n\n23. Pollution control facilities.\n\n24. Pumps and driving units.\n\n25. Stacks.\n\n26. Tanks, other than LNG storage tanks (including ladders, stairs, walkways, and lighting).\n\n27. Unloading and loading arms, and appurtenant equipment.\n\n28. Valves.\n\n29. Vaporizers.\n\n30. Waste heat recovery units.\n\n31. Water craft not to include LNG tankers and barges.\n\n32. Miscellaneous other equipment.\n\n33. Line pack gas."},{"name":"asset_retirement_costs_for_transmission_plant_transmission_plant","title":"Asset Retirement Costs for Transmission Plant, Transmission Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the transmission plant function."},{"name":"storage_leaseholds_and_rights","title":"Storage Leaseholds and Rights","type":"number","format":"default","description":"A. This account shall include the cost of leaseholds, storage rights, mineral deeds, etc. on lands for the purpose of utilizing subsurface reservoirs for underground gas storage operations. (See gas plant instruction 7-G.)\n\nB. Exclude from this account rents or other charges paid periodically for use of subsurface reservoirs for underground gas storage purposes.\n\nNote: Items such as buildings, wells, lines, equipment and recoverable gas used in storage operations acquired with land or storage leaseholds and rights are to be classified in the appropriate accounts."},{"name":"other_storage_plant","title":"Other Storage Plant","type":"number","format":"default","description":"Total cost in connection with other storage plant."},{"name":"purification_equipment_other_storage_plant","title":"Purification Equipment, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of apparatus used for the removal of impurities from gas and apparatus for conditioning gas. \nItems\n1. Condensers and washer coolers. \n2. Dehydrators. \n3. Foundations and settings, specially constructed for and not intended to outlast the equipment for which provided. \n4.  Other accessory equipment, such as coolers, spray ponds, pumps, platforms, railings, stairs. \n5. Piping from inlet valve of first piece of apparatus to outlet valve of final piece of apparatus (or, in building from entrance to building to exit from building). \n6. Scrubbers. \n7. Sulphur removal apparatus. \n8. Water supply system."},{"name":"purification_equipment_natural_gas_production_plant","title":"Purification Equipment, Natural Gas Production Plant","type":"number","format":"default","description":"This account shall include the cost installed of apparatus used for the removal of impurities from gas and apparatus for conditioning gas. \nItems\n1. Condensers and washer coolers. \n2. Dehydrators. \n3. Foundations and settings, specially constructed for and not intended to outlast the equipment for which provided. \n4.  Other accessory equipment, such as coolers, spray ponds, pumps, platforms, railings, stairs. \n5. Piping, from inlet valve of first piece of apparatus to outlet valve of final piece of apparatus (or, in building, from entrance to building to exit from building). \n6. Scrubbers. \n7. Sulphur removal apparatus. \n8. Water supply system.\nNote: In general this account shall include all dehydrators located in or adjacent to production areas which are used to remove water and other stray liquids from gas produced by the utility or purchased in or adjacent to production areas. In some instances such dehydrators may be located some distance from the production sources of the gas. Where, however, the utility has no production and gathering facilities with respect to any of the gas passing through the dehydrators, such as at the purchase point at the head of a transmission pipe line company, the dehydrators may be included in account 368, Compressor Station Equipment, or account 367, Mains, whichever is the most practicable and reasonable under the circumstances. Dehydrators which are an adjunct to products extraction operations shall be included in account 342, Extraction and Refining Equipment. Dehydrators used in connection with underground gas storage operations shall be included in account 356, Purification Equipment."},{"name":"land_and_land_rights_gas_distribution_plant","title":"Land and Land Rights, Gas Distribution Plant","type":"number","format":"default","description":"This account shall include the cost of land and land rights used in connection with distribution operations. (See gas plant instruction 7.)"},{"name":"stores_equipment","title":"Stores Equipment","type":"number","format":"default","description":"This account shall include the cost of equipment used for the receiving, shipping, handling and storage of materials and supplies. \nItems\n1. Chain falls. \n2. Counters. \n3. Cranes (portable). \n4. Elevating and stacking equipment (portable). \n5. Hoists. \n6. Lockers. \n7. Scales. \n8. Shelving. \n9. Storage bins. \n10. Trucks, hand and power driven. \n11. Wheelbarrows."},{"name":"rights_of_way_natural_gas_storage_and_processing_plant","title":"Rights-Of-Way, Natural Gas Storage and Processing Plant","type":"number","format":"default","description":"This account shall include the cost of all interests in land which do not terminate until more than 1 year after they become effective and on which are located underground storage lines, telephone poles lines, and like property used in connection with underground gas storage operations. (See gas plant instruction 7.)"},{"name":"gas_well_structures","title":"Gas Well Structures","type":"number","format":"default","description":"This account shall include the cost of well structures and improvements used in connection with the housing of permanent bailers and other equipment necessary to keep the wells in operation. (See gas plant instruction 8.)"},{"name":"land_and_land_rights_other_storage_plant","title":"Land and Land Rights, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost of land and land rights used in connection with the storage of gas in holders. (See gas plant instruction 7.)"},{"name":"franchises_and_consents","title":"Franchises and Consents","type":"number","format":"default","description":"A. This account shall include amounts paid to the Federal Government, to a State or to a political subdivision thereof in consideration for franchises, consents, or certificates, running in perpetuity or for a specified term of more than 1 year, together with necessary and reasonable expenses incident to procuring such franchises, consents, or certificates of permission and approval, including expenses of organizing and merging separate corporations, where statutes require, solely for the purpose of acquiring franchises. \nB. If a franchise, consent, or certificate is acquired by assignment, the charge to this account in respect thereof shall not exceed the amount paid therefor by the utility to the assignor, nor shall it exceed the amount paid by the original grantee, plus the expense of acquisition to such grantee. Any excess of the amount actually paid by the utility over the amount above specified shall be charged to account 426.5, Other Deductions. \nC. When any franchise has expired, the book cost thereof shall be credited hereto and charged to account 426.5, Other Deductions, or to account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, as appropriate. \nD. Records supporting this account shall be kept so as to show separately the book cost of each franchise or consent. \nNote: Annual or other periodic payments under franchises shall not be included herein but in the appropriate operating expense account."},{"name":"communication_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Communication Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"This account shall include the cost installed of radio, telephone, microwave, and other equipment used wholly or predominantly in connection with the operation and maintenance of the liquefied natural gas system. (See also accounts 370 and 397, Communication Equipment.)\nItems\n1. Carrier terminal equipment including repeaters, power supply equipment, transmitting and receiving sets.\n2. Microwave equipment, including power supply equipment, transmitters, amplifiers, paraboloids, towers, reflectors, receiving equipment, etc.\n3. Radio equipment, fixed and mobile, including antenna, power equipment, transmitter units.\n4. Telephone equipment including switchboards, power and testing equipment, conductors, pole lines, etc.\n5. Other equipment."},{"name":"other_equipment_products_extraction_plant","title":"Other Equipment, Products Extraction Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used in processing natural gas and refining gasoline, butane, propane, and other salable products extracted from natural gas, when not assignable to any of the foregoing accounts. \nItems\n1. Fire fighting equipment. \n2. Laboratory and testing equipment. \n3. Miscellaneous equipment, such as first-aid cabinet, gasoline dispensing pump, heating boiler, incinerator, lawn mower, warehouse truck. \n4. Office furniture and equipment. \n5. Shop tools and equipment.\nspecial instructions—accounts 350.1 through 363.5\nThe above accounts are to be used by the transmission and distribution companies for the classification of storage facilities used for peak shaving operations. The accounts shall be subdivided to classify the peak shaving storage facilities according to the transmission or distribution function, if the utility operates both transmission and distribution systems. Only base load liquefied natural gas terminaling and processing facilities are to be classified in accounts 364.1 through 364.8."},{"name":"measuring_and_regulating_station_equipment_city_gate_check_stations","title":"Measuring and Regulating Station Equipment, City Gate Check Stations","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges, and other equipment used in measuring and regulating the receipt of gas at entry points to distribution systems.\n\nNote: Pipeline companies, including companies who measure deliveries of gas to their own distribution system, shall include in the transmission function classification city gate and main line industrial measuring and regulating stations.\n\nItems\n(See account 378 for items.)"},{"name":"field_compressor_station_equipment","title":"Field Compressor Station Equipment","type":"number","format":"default","description":"This account shall include the cost installed of compressor station equipment and associated appliances used to raise the pressure of natural gas before it is conveyed to the terminus of the field lines.\n\nItems\n1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station.\n\n2. Compressed air system equipment.\n\n3.  Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc.\n\n4.  Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc.\n\n5. Fire fighting equipment.\n\n6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments.\n\n7. Laboratory and testing equipment.\n\n8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc.\n\n9. Office furniture and fixtures and general equipment such as heating boilers, steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc.\n\n10. Shop tools and equipment.\n\n11. Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use."},{"name":"distribution_plant","title":"Distribution Plant","type":"number","format":"default","description":"The total cost in connection with distribution plant."},{"name":"other_equipment_natural_gas_production_and_gathering_plant","title":"Other Equipment, Natural Gas Production and Gathering Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used in the production and gathering of natural gas, when not assignable to any of the foregoing accounts. \nItems\n1. Calorimeter. \n2. Control installation. \n3. Crane. \n4. Laboratory equipment. \n5. Odorizing unit. \n6. Office furniture and equipment. \n7. Oil fogger."},{"name":"purification_equipment_underground_storage_plant","title":"Purification Equipment, Underground Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of apparatus used wholly or predominantly for the removal of impurities from and the conditioning of, gas delivered to or removed from underground storage fields. \nItems\n1. Condensers and washer coolers. \n2. Dehydrators. \n3. Foundations and settings, specially constructed for and not intended to outlast the equipment for which provided. \n4.  Other accessory equipment, such as coolers, spray ponds, pumps, platforms, railings, stairs. \n5. Piping, from inlet valve of first piece of apparatus to outlet valve of final piece of apparatus (or, in building, from entrance to building to exit from building). \n6. Scrubbers. \n7. Sulphur removal apparatus. \n8. Water supply system."},{"name":"gas_rights","title":"Gas Rights","type":"number","format":"default","description":"This account shall include the cost of natural gas rights used in producing natural gas, whereby the utility obtains ownership in gas underlying land not owned or leased by the utility. It does not provide for gas rights which are leased and which are properly chargeable to account 325.2, Producing Leaseholds."},{"name":"field_measuring_and_regulating_station_structures","title":"Field Measuring and Regulating Station Structures","type":"number","format":"default","description":"This account shall include the cost of structures and improvements used in connection with the housing of meters, regulators, and appurtenant appliances for measuring and regulating natural gas before the point where it enters the transmission or distribution system. (See gas plant instruction 8.)"},{"name":"structures_and_improvements_other_storage_plant","title":"Structures and Improvements, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost in place of structures and improvements used in connection with the storage of gas in holders. (See gas plant instruction 8.)"},{"name":"meter_installations","title":"Meter Installations","type":"number","format":"default","description":"A. This account shall include the cost of labor and materials used, and expenses incurred in connection with the original installation of customer meters.\n\nB. When a meter installation is permanently retired from service, the cost thereof shall be credited to this account.\n\nItems\n1. Cocks.\n\n2. Locks.\n\n3. Labor.\n\n4. Meter bars.\n\n5. Pipe and fittings.\n\n6. Seals.\n\n7. Shelves.\n\n8. Swivels and bushings.\n\n9. Transportation.\n\nNote: At the option of the utility, meter installations may be accounted for as part of the cost installed of meters, in accordance with the provisions of account 381, Meters. The practice of the utility, however, shall be consistent from year to year and throughout the utility's system."},{"name":"general_plant","title":"General Plant","type":"number","format":"default","description":"The total cost in connection with general plant, including other tangible property and asset retirement costs."},{"name":"compressor_station_equipment_gas_distribution_plant","title":"Compressor Station Equipment, Gas Distribution Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor station equipment and associated appliances used in connection with distribution system operations. \nItems\n1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station. \n2. Compressed air system equipment. \n3.  Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc. \n4.  Electric system equipment, including generating equipment and driving units power wiring, transformers, regulators, battery equipment, switchboard, etc. \n5. Fire fighting equipment. \n6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments. \n7. Laboratory and testing equipment. \n8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc. \n9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc. \n10. Shop tools and equipment. \n11.  Water supply and circulation system, including water well, tank water piping, cooling tower, spray fence and water treatment equipment, etc., but not including water system equipment solely for domestic and general use."},{"name":"other_equipment_gas_transmission_plant","title":"Other Equipment, Gas Transmission Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used in transmission system operations, when not assignable to any of the foregoing accounts."},{"name":"compressor_equipment_products_extraction_plant","title":"Compressor Equipment, Products Extraction Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor equipment and associated appliances used in connection with the receipt, processing, and return of natural gas processed for removal of gasoline, butane, propane, or other salable products."},{"name":"miscellaneous_intangible_plant","title":"Miscellaneous Intangible Plant","type":"number","format":"default","description":"A. This account shall include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of the utility's gas operations and not specifically chargeable to any other account. \nB. When any item included in this account is retired or expires, the book cost thereof shall be credited hereto and charged to account 426.5, Other Deductions, or account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, as appropriate. \nC. This account shall be maintained in such a manner that the utility can furnish full information with respect to the amounts included herein."},{"name":"natural_gas_storage_and_processing_plant","title":"Natural Gas Storage and Processing Plant","type":"number","format":"default","description":"Total cost in connection with natural gas storage and processing plant."},{"name":"lng_transportation_equipment","title":"Lng Transportation Equipment","type":"number","format":"default","description":"This account shall include the cost of vehicles used for the transportation of liquefied natural gas.\n\nItems\n1. LNG barges.\n\n2. LNG maritime tankers.\n\n3. LNG tank trucks.\n\n4. Other LNG transportation equipment."},{"name":"producing_gas_wells_well_equipment","title":"Producing Gas Wells, Well Equipment","type":"number","format":"default","description":"This account shall include the cost of equipment in producing gas wells.\n\nItems\n1. Bailing equipment.\n\n2. Boilers and drives permanently connected.\n\n3. Casing.\n\n4. Derrick.\n\n5. Fence, when solely an enclosure for equipment.\n\n6. Fittings, including shut-in valves, bradenheads and casing heads.\n\n7. Packing.\n\n8. Tank, oil or water, etc.\n\n9. Tubing."},{"name":"natural_gas_production_plant","title":"Natural Gas Production Plant","type":"number","format":"default","description":"Total costs in connection with natural gas production plant."},{"name":"transmission_plant","title":"Transmission Plant","type":"number","format":"default","description":"The total cost in connection with transmission plant."},{"name":"house_regulators","title":"House Regulators","type":"number","format":"default","description":"A. This account shall include the cost installed of house regulators whether actually in service or held in reserve.\n\nB. When a house regulator is permanently retired from service, the installed cost thereof shall be credited to this account.\n\nItems\n1. House regulator.\n\nHouse regulator installations:\n\n2. Cocks.\n\n3. Labor.\n\n4. Locks.\n\n5. Pipe and fittings.\n\n6. Regulator vents.\n\n7. Swivels and bushings.\n\n8. Transportation.\n\nNote: At the option of the utility, costs of house regulator installations may be accounted for separately from the cost of house regulators in accordance with the provisions of account 384, House Regulator Installations. The practice of the utility, however, shall be consistent from year to year and throughout the utility's system."},{"name":"reservoirs","title":"Reservoirs","type":"number","format":"default","description":"This account shall include costs to prepare underground reservoirs for the storage of natural gas.\n\nItems\n1. Geological, geophysical and seismic costs.\n\n2. Plugging abandoned wells.\n\n3. Fuel and power.\n\n4.  Drilling and equipping fresh water wells, disposal wells, and solution wells.\n\n5. Leaching of salt dome caverns.\n\n6. Rentals on storage rights and leases incurred during construction and development period.\n\n7.  Gas used during the development period.\n\n8. Costs incident to maintaining covenants of production leaseholds during the period required to convert them to storage leaseholds.\n\n9. Other rehabilitation work."},{"name":"measuring_and_regulating_station_equipment","title":"Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges, and other equipment used in measuring or regulating gas in connection with transmission system operations.\n\nItems\n1. Automatic control equipment.\n\n2. Boilers, heaters, etc.\n\n3. Foundations, pits, etc.\n\n4. Gas cleaners, scrubbers, separators, dehydrators, etc.\n\n5.  Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.\n\n6.  Headers.\n\n7.  Meters, orifice or positive, including piping and connections.\n\n8. Oil fogging equipment.\n\n9. Odorizing equipment.\n\n10.  Regulators or governors, including controls and instruments.\n\n11. Structures of a minor nature or portable type.\n\nNote: Pipeline companies, including companies who measure deliveries of gas to their own distribution system, shall include in the transmission function classification city gate and main line industrial measuring and regulating stations."},{"name":"structures_and_improvements_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Structures and Improvements, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"A. This account shall include the cost in place of structures and improvements used in connection with liquefied natural gas terminaling and processing operations. (See gas plant instruction 8.)\nB. This account shall be subdivided as follows:\n1. Docking and harbor facilities.\n2. LNG processing terminal structures.\n3. Measuring and regulating structures.\n4. Compressor station structures.\n5. Other structures."},{"name":"lines","title":"Lines","type":"number","format":"default","description":"This account shall include the cost installed of gas pipe lines used wholly or predominantly for conveying gas from point of connection with transmission or field lines to underground storage wells and from underground storage wells to the point where the gas enters the transmission or distribution system.\n\nItems\n1. Cathodic protection equipment.\n\n2. Creek crossings, suspension bridges and other special construction.\n\n3. Lines, including pipe, valves, fittings, and supports.\n\n4. Line drips and separators.\n\n5. Line pack gas."},{"name":"gas_plant_in_service_and_completed_construction_not_classified_gas","title":"Gas Plant in Service and Completed Construction Not Classified Gas","type":"number","format":"default","description":"The total cost in connection with gas plant in service and completed construction not classified."},{"name":"asset_retirement_costs_for_other_storage_plant","title":"Asset Retirement Costs for Other Storage Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the other storage plant function."},{"name":"asset_retirement_costs_for_products_extraction_plant","title":"Asset Retirement Costs for Products Extraction Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the products extraction plant function."},{"name":"mains_gas_transmission_plant","title":"Mains, Gas Transmission Plant","type":"number","format":"default","description":"A. This account shall include the cost installed of transmission system mains. \nB. The records supporting this account shall be so kept as to show separately the cost of mains of different sizes and types and of each tunnel, bridge, or river crossing. \nItems\n1. Anti-freeze lubricating equipment. \n2. Automatic valve operating mechanisms, including pressure tanks, etc. \n3. By-pass assembly. \n4. Caissons, tunnels, trestles, etc., for submarine mains. \n5. Cathodic protection equipment. \n6. Drip lines and pots. \n7. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material. \n8. Foundations. \n9.  Gas cleaners, scrubbers, etc. when not part of compressor station or measuring and regulating equipment. \n10. Leak clamps. (See gas plant instruction 10-C (1).) \n11. Line pack gas.\n12. Linewalkers' bridges. \n13. Manholes. \n14. Municipal inspection. \n15. Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks. \n16. Permits. \n17. Pipe coating. \n18. Pipe and fittings. \n19. Pipe laying. \n20. Pipe supports. \n21. Protection of street openings. \n22. River, highway, and railroad crossings, including revetments, pipe anchors, etc. \n23. Valves. \n24. Welding."},{"name":"land_and_land_rights_gas_transmission_plant","title":"Land and Land Rights, Gas Transmission Plant","type":"number","format":"default","description":"This account shall include the cost of land and land rights except rights-of-way used in connection with transmission operations. (See gas plant instruction 7.)"},{"name":"communication_equipment","title":"Communication Equipment","type":"number","format":"default","description":"This account shall include the cost installed of telephone, telegraph and wireless equipment for general use in connection with the utility’s gas operations. (See account 370 for communication equipment used wholly or predominantly in connection with operation and maintenance of the transmission system.)\n \n 1. Carrier terminal equipment including repeaters, power supply equipment, transmitting and receiving sets.\n 2. Microwave equipment, including power supply equipment, transmitters, amplifiers, paraboloids, towers, reflectors, receiving equipment, etc.\n 3. Radio equipment, fixed and mobile, including antenna, power equipment, transmitters and receivers, and portable receiver-transmitter units.\n 4. Telephone equipment including switchboards, power and testing equipment, conductors, pole lines, etc."},{"name":"field_compressor_station_structures","title":"Field Compressor Station Structures","type":"number","format":"default","description":"This account shall include the cost of structures and improvements used in connection with the housing of compressor station equipment used to raise the pressure of natural gas before it is conveyed to the terminus of the field lines. (See gas plant instruction 8.)"},{"name":"asset_retirement_costs_for_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Asset Retirement Costs for Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the base load liquefied natural gas terminaling and processing plant function."},{"name":"mains_gas_distribution_plant","title":"Mains, Gas Distribution Plant","type":"number","format":"default","description":"A. This account shall include the cost installed of distribution system mains. \nB. The records supporting this account shall be so kept as to show separately the cost of mains of different sizes and types and of each tunnel, bridge, or river crossing. \nItems\n1. Caissons, tunnels, trestles, etc. for submarine mains. \n2. Clamps, leak (bell and spigot) when installed at time of construction; when clamps are installed subsequent to construction, the accounting shall be in accordance with gas plant instruction 10, paragraph (C) 1. \n3. Drip lines and pots. \n4. Electrolysis tests, in connection with new construction. \n5. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material. \n6. Hauling, unloading, and stringing pipe. \n7. Lamping and watching new construction. \n8. Line pack gas.\n9. Municipal inspection. \n10. Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks. \n11. Permits. \n12. Pipe coating. \n13. Pipe and fittings. \n14. Pipe laying. \n15. Pipe supports. \n16. Protection of street openings. \n17. Relocating city storm and sanitary sewers, catch basins, etc., or protecting same in connection with new construction. \n18. Replacement of municipal drains and culverts in connection with new construction. \n19. Roadway boxes. \n20. Shifting excavated material due to traffic conditions in connection with new construction. \n21. Sleeves and couplings. \n22. Special crossovers, bridges and foundations for special construction. \n23. Surveying and staking lines. \n24. Valves not associated with pumping or regulating equipment. \n25. Welding. \n26. Wood blocking."},{"name":"gas_plant_sold","title":"Gas Plant Sold","type":"number","format":"default","description":"The total cost in connection with gas plant sold."},{"name":"compressor_station_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Compressor Station Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor station equipment and associated appliances used in connection with liquefied natural gas operations prior to entrance of vaporized gas into the utility's transmission or distribution system.\nItems\n1. Boiler plant, coal handling, and ash handling equipment for steam powered compressor station.\n2. Compressed air system equipment.\n3. Compressor equipment and driving units, including auxiliaries, foundations, guard rails, and enclosures, etc.\n4. Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc.\n5. Fire fighting equipment.\n6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipebends and connections, and associated scrubbers, separators, tanks, gauges, and instruments.\n7. Laboratory and testing equipment.\n8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc.\n9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc.\n10. Shop tools and equipment.\n11. Water supply and circulation system, including water well, tank, water pipeline, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment used solely for domestic and general use.\n12. Other equipment."},{"name":"other_equipment_underground_storage_plant","title":"Other Equipment, Underground Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used wholly or predominantly in connection with underground storage of gas, when not assignable to any of the foregoing accounts. \nItems\n1. Calorimeter. \n2. Control installation. \n3. Crane. \n4. Odorizing unit. \n5. Office furniture and equipment. \n6. Oil foggers."},{"name":"products_extraction_plant","title":"Products Extraction Plant","type":"number","format":"default","description":"Total costs in connection with production extraction plant."},{"name":"intangible_plant","title":"Intangible Plant","type":"number","format":"default","description":"The total cost of intangible plant, including organization, franchises and consents, and miscellaneous intangible plant."},{"name":"structures_and_improvements_products_extraction_plant","title":"Structures and Improvements, Products Extraction Plant","type":"number","format":"default","description":"This account shall include the cost of structures and improvements used in connection with the processing of natural gas for removal of gasoline, butane, propane, or other salable products. (See gas plant instruction 8.)"},{"name":"gas_holders","title":"Gas Holders","type":"number","format":"default","description":"This account shall include the cost installed of holders and associated appliances used in the storage of gas above ground, or in underground receptacles.\n\nItems\n1. Alarm systems.\n\n2. Buried piping, tanks or other underground construction for gas storage.\n\n3. Flood and fire control equipment.\n\n4. Foundations.\n\n5. Holder pistons.\n\n6.  Holders-waterless, including elevators, tar apparatus, and inlet and outlet connections.\n\n7.  Holders-waterseal, including oil skimmer, heating equipment, drips, and inlet and outlet connections.\n\n8. Hortonspheres and high pressure tanks, including inlet and outlet connections, access equipment, etc.\n\n9. Lighting.\n\n10. Pumps.\n\n11. Ventilating equipment.\n\n12. Walkways.\n\nNote A: If the utility stores gas by the liquefaction process the holders for such liquids, whether above or below ground, shall be included in a separate subaccount hereunder.\n\nNote B: Relief holders used in connection with manufactured gas operations shall be included in account 305, Structures and Improvements."},{"name":"tools_shop_and_garage_equipment","title":"Tools, Shop and Garage Equipment","type":"number","format":"default","description":"This account shall include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts. \nItems\n1. Air compressors. \n2. Anvils. \n3. Automobile repair shop equipment. \n4. Battery charging equipment. \n5. Belts, shafts and countershafts. \n6. Boilers. \n7. Cable pulling equipment. \n8. Concrete mixers. \n9. Derricks. \n10. Drill presses. \n11. Electric equipment. \n12. Engines. \n13. Forges. \n14. Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided. \n15. Furnaces. \n16. Gas producers. \n17. Gasoline pumps, oil pumps, and storage tanks. \n18. Greasing tools and equipment. \n19. Hoists. \n20. Ladders. \n21. Lathes. \n22. Machine tools. \n23. Motor driven tools. \n24. Motors. \n25. Pipe threading and cutting tools. \n26. Pneumatic tools. \n27. Pumps. \n28. Riveters. \n29. Smithing equipment. \n30. Tool racks. \n31. Vises. \n32. Welding apparatus. \n33. Work benches."},{"name":"extraction_and_refining_equipment","title":"Extraction and Refining Equipment","type":"number","format":"default","description":"This account shall include the cost installed of equipment used for the extraction from natural gas of gasoline, butane, propane, or other salable products and for the refining of such products.\n\nItems\n1. Boiler plant equipment, including boiler, boiler setting, heat exchangers, etc.\n\n2. Compressed air system, including air compressor, air storage tank, etc.\n\n3. Cooling equipment such as coolers, cooling tower and accessories for gas, extracted products, etc.\n\n4. Cranes, trolleys, and hoists.\n\n5. Electrical system, including generator and driving unit, power lines, transformers, switchboard, yard lighting system, etc.\n\n6. Extraction and refining equipment, such as absorbers, reabsorbers, stills, dephlegmators, fractionating towers, stabilizing columns, control apparatus.\n\n7. Foundations and structural supports for equipment items not intended to outlast the equipment for which provided.\n\n8. Fuel regulating and measuring equipment.\n\n9. Gasoline blending equipment including dye pot, educator pumps, lead storage tanks, weighing device, etc.\n\n10. Gauges and instruments.\n\n11. Loading racks and associated other equipment.\n\n12. Lubricating oil system.\n\n13. Pumps of various types, such as boiler feed water pumps, loading and transfer pumps, drip still pumps, oil pumps, skimmer basin pumps, etc.\n\n14. Tanks of various types such as accumulator and dewatering tanks, separator tanks, gasoline feed tanks, compressed air tanks, oil surge tanks, etc., except tanks classifiable as storage equipment, account 344.\n\n15. Water supply system including water well, water tank and supports, water softener or purification apparatus, traveling water screen and drive.\n\n16. Yard piping, gas, water, steam, compressed air, fuel, vapor, extracted products, including headers, valves, etc., but not including off-site lines includible in account 343, Pipe Lines."},{"name":"compressor_station_equipment_gas_transmission_plant","title":"Compressor Station Equipment, Gas Transmission Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor station equipment and associated appliances used in connection with transmission system operations. \nItems\n1. Boiler plant, coal handling and ash handling equipment for steam powered compressor station. \n2. Compressed air system equipment. \n3.  Compressor equipment and driving units, including auxiliaries, foundations, guard rails and enclosures, etc. \n4.  Electric system equipment, including generating equipment and driving units, power wiring, transformers, regulators, battery equipment, switchboard, etc. \n5. Fire fighting equipment. \n6. Gas lines and equipment, including fuel supply lines, cooling tower and pond and associated equipment, dehydrators, fuel gas mixers, special pipe bends and connections, and associated scrubbers, separators, tanks, gauges and instruments. \n7. Laboratory and testing equipment. \n8. Lubricating oil system, including centrifuge, filter, tanks, purifier, and lubricating oil piping, etc. \n9. Office furniture and fixtures and general equipment such as steel lockers, first-aid equipment, gasoline dispensing equipment, lawn mowers, incinerators, etc. \n10. Shop tools and equipment. \n11.  Water supply and circulation system, including water well, tank, water piping, cooling tower, spray fence, and water treatment equipment, etc., but not including water system equipment solely for domestic and general use."},{"name":"wells","title":"Wells","type":"number","format":"default","description":"This account shall include the drilling cost of wells used for injection and withdrawal of gas from underground storage projects, including wells kept open and used for observation.\n\nItems\nDrilling:\n\n1. Clearing well site.\n\n2. Hauling, erecting, dismantling, and removing boilers, portable engines, derricks, rigs, and other equipment and tools used in drilling.\n\n3. Drilling contractors' charges.\n\n4. Drive pipe.\n\n5. Fuel or power.\n\n6. Labor.\n\n7. Rent of drilling equipment.\n\n8. Water used in drilling, obtained either by driving wells, piping from springs or streams, or by purchase.\n\n9. Hauling well equipment.\n\n10. Shooting, fracturing, acidizing.\n\nEquipment:\n\n11. Bailing equipment.\n\n12. Boilers and drives permanently connected.\n\n13. Casing.\n\n14. Derrick.\n\n15. Fence, when solely an enclosure for equipment.\n\n16. Fittings, including shut-in valves, bradenheads and casing heads.\n\n17. Packing.\n\n18. Tank, oil or water, etc.\n\n19. Tubing."},{"name":"land_and_land_rights_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Land and Land Rights, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"A. This account shall include the cost of land and land rights used in connection with liquefied natural gas terminaling and processing operations. (See gas plant instruction 7.)"},{"name":"structures_and_improvements_gas_distribution_plant","title":"Structures and Improvements, Gas Distribution Plant","type":"number","format":"default","description":"This account shall include the cost in place of structures and improvements used in connection with distribution operations. (See gas plant instruction 8.)"},{"name":"office_furniture_and_equipment","title":"Office Furniture and Equipment","type":"number","format":"default","description":"This account shall include the cost of office furniture and equipment owned by the utility and devoted to utility service, and not permanently attached to buildings, except the cost of such furniture and equipment which the utility elects to assign to other plant accounts on a functional basis. \nItems\n1. Book cases and shelves. \n2. Desks, chairs, and desk equipment. \n3. Drafting-room equipment. \n4. Filing, storage and other cabinets. \n5. Floor covering. \n6. Library and library equipment. \n7. Mechanical office equipment such as accounting machines, typewriters, etc. \n8. Safes. \n9. Tables."},{"name":"asset_retirement_costs_for_underground_storage_plant","title":"Asset Retirement Costs for Underground Storage Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the underground storage plant function."},{"name":"extracted_product_storage_equipment","title":"Extracted Product Storage Equipment","type":"number","format":"default","description":"This account shall include the cost installed of storage tanks and associated equipment used in the storing, prior to sale, of gasoline, butane, propane, and other salable products extracted from natural gas.\n\nItems\n1. Foundations.\n\n2. Instruments.\n\n3. Regulators.\n\n4. Storage tanks for partially or fully processed products.\n\n5. Valves."},{"name":"compressor_equipment_other_storage_plant","title":"Compressor Equipment, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of compressor equipment and associated appliances used in connection with other storage plant."},{"name":"organization","title":"Organization","type":"number","format":"default","description":"This account shall include all fees paid to Federal or State governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprises and putting it into readiness to do business. \nItems\n1. Cost of obtaining certificates authorizing an enterprise to engage in the public utility business. \n2. Fees and expenses for incorporation. \n3. Fees and expenses for mergers or consolidations. \n4. Office expenses incident to organizing the utility. \n\n5. Stock and minute books and corporate seal.\nNote A: This account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds or other evidences of debt, or expenses in connection with the authorization, issuance, or sale of capital stock.\nNote B: Exclude from this account and include in the appropriate expense account the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. When charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included herein or in similar accounts in the books of the companies concerned shall be excluded from this account."},{"name":"structures_and_improvements_gas_transmission_plant","title":"Structures and Improvements, Gas Transmission Plant","type":"number","format":"default","description":"A. This account shall include the cost in place of structures and improvements used in connection with transmission operations. (See gas plant instruction 8.) \nB. This account shall be subdivided as follows: \n366.1 Compressor station structures.\n366.2 Measuring and regulating station structures.\n366.3 Other structures."},{"name":"general_plant_excluding_other_tangible_property_and_asset_retirement_costs_for_general_plant","title":"General Plant Excluding Other Tangible Property and Asset Retirement Costs for General Plant","type":"number","format":"default","description":"The total cost in connection with general plant, excluding other tangible property and asset retirement costs."},{"name":"drilling_and_cleaning_equipment","title":"Drilling and Cleaning Equipment","type":"number","format":"default","description":"This account shall include the cost of implements and equipment used in drilling and cleaning natural gas wells.\n\nItems\n1. Bailers.\n\n2. Bits and other drilling tools.\n\n3. Boilers.\n\n4. Derricks.\n\n5. Drilling cables.\n\n6. Drilling machines.\n\n7. Engines.\n\n8. Motors.\n\n9. Pulling machines.\n\n10. Pumps.\n\n11. Rigs.\n\n12. Tanks."},{"name":"other_equipment_gas_distribution_plant","title":"Other Equipment, Gas Distribution Plant","type":"number","format":"default","description":"This account shall include the cost installed of all other distribution system equipment not provided for in the foregoing accounts, including street lighting equipment. \nItems\n1. Carbon monoxide tester and indicators. \n2. Explosimeters. \n3. Fire extinguisher. \n4. Gas masks. \n5. Lockers. \n6. Portable pump. \n7. Recording gauges. \n8. Street lighting equipment. \n9. Test meters. \n10. Watchmen's clocks."},{"name":"transportation_equipment","title":"Transportation Equipment","type":"number","format":"default","description":"This account shall include the cost of transportation vehicles used for utility purposes. \nItems\n1. Airplanes. \n2. Automobiles. \n3. Bicycles. \n4. Electrical vehicles. \n5. Motor trucks. \n6. Motorcycles. \n7. Repair cars or trucks. \n8. Tractors and trailers. \n9. Other transportation vehicles."},{"name":"natural_gas_production_plant_and_manufactured_gas_production_plant","title":"Natural Gas Production Plant and Manufactured Gas Production Plant","type":"number","format":"default","description":"Total costs in connection with natural and manufactured gas production plant."},{"name":"gas_measuring_and_regulating_equipment","title":"Gas Measuring and Regulating Equipment","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges, and other equipment used in measuring or regulating natural gas received and/or returned from processing for removal of gasoline, butane, propane, or other salable products.\n\nItems\n1. Automatic control equipment.\n\n2. Boilers, heaters, etc.\n\n3. Foundations, pits, etc.\n\n4. Gas cleaners, scrubbers, separators, dehydrators, etc.\n\n5. Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.\n\n6. Headers.\n\n7. Meters, orifice or positive, including piping and connections.\n\n8. Oil fogging equipment.\n\n9. Odorizing equipment.\n\n10. Regulators or governors, including controls and instruments.\n\n11. Structures of a minor nature or portable type."},{"name":"miscellaneous_equipment","title":"Miscellaneous Equipment","type":"number","format":"default","description":"This account shall include the cost of equipment, apparatus, etc., used and useful in gas operations, which is not includible in any other account. \nItems\n1. Hospital and infirmary equipment. \n2. Kitchen equipment. \n3. Operator's cottage furnishings. \n4. Radios. \n5. Recreation equipment. \n6. Restaurant equipment. \n7. Soda fountains. \n8. Other miscellaneous equipment.\nNote: Miscellaneous equipment of the nature indicated above wherever practicable shall be assigned to the utility plant accounts on a functional basis."},{"name":"unsuccessful_exploration_and_development_costs","title":"Unsuccessful Exploration and Development Costs","type":"number","format":"default","description":"A. This account shall include unsuccessful exploration and development costs incurred on or related to hydrocarbon leases, on properties in the contiguous 48 States and the State of Alaska, acquired after October 7, 1969. It shall also include costs of a preliminary nature incurred in the search for natural gas in such areas after October 7, 1969.\n\nB. The costs recorded in this account shall be amortized by debiting account 404.1, Amortization and Depletion of Producing Natural Gas Land and Land Rights, and crediting this account using the unit-of-production or other acceptable method of amortization as hydrocarbons are extracted from producing wells.\n\nC. In general, the unamortized costs recorded in this account shall not exceed the net realizable value (estimated selling price less estimated costs of extraction, completion and disposal) of proven hydrocarbon reserves on leases acquired after October 7, 1969. (See “Special Instructions—Costs Related to Leases Acquired After October 7, 1969,” above.)"},{"name":"rights_of_way_natural_gas_production_and_gathering_plant","title":"Rights-Of-Way, Natural Gas Production and Gathering Plant","type":"number","format":"default","description":"This account shall include the cost of all interests in land which terminate more than 1 year after they become effective and on which are located gathering pipelines, telephone pole lines, and like property used in connection with the production of natural gas. (See gas plant instruction 7.)"},{"name":"other_structures","title":"Other Structures","type":"number","format":"default","description":"This account shall include the cost of structures and improvements used in connection with natural gas production and gathering not provided for elsewhere. (See gas plant instruction 8.)"},{"name":"field_lines","title":"Field Lines","type":"number","format":"default","description":"This account shall include the cost installed of field lines used in conveying natural gas from the wells to the point where it enters the transmission or distribution system.\n\nItems\n1. Gathering lines, including pipe, valves, fittings, and supports.\n\n2. Cathodic protection equipment.\n\n3. Creek crossings, suspension bridges and other special construction.\n\n4. Line drips and separators.\n\n5. Line pack gas."},{"name":"services","title":"Services","type":"number","format":"default","description":"A. This account shall include the cost installed of service pipes and accessories leading to the customers' premises.\n\nB. A complete service begins with the connection on the main and extends to but does not include the connection with the customer's meter. A stub service extends from the main to the property line, or the curb stop.\n\nC. Services which have been used but have become inactive shall be retired from utility plant in service immediately if there is no prospect for reuse, and, in any event, shall be retired by the end of the second year following that during which the service became inactive unless reused in the interim.\n\nItems\n1. Curb valves and curb boxes.\n\n2. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material.\n\n3.  Landscaping, including lawns, and shrubbery.\n\n4. Municipal inspection.\n\n5.  Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.\n\n6. Permits.\n\n7. Pipe and fittings, including saddle, T, or other fitting on street main.\n\n8. Pipe coating.\n\n9. Pipe laying.\n\n10. Protection of street openings.\n\n11. Service drips.\n\n12. Service valves, at head of service, when installed or furnished by the utility."},{"name":"gas_plant_purchased","title":"Gas Plant Purchased","type":"number","format":"default","description":"The total cost in connection with gas plant purchased."},{"name":"producing_lands","title":"Producing Lands","type":"number","format":"default","description":"This account shall include the cost of lands held in fee on which producing natural gas wells are located, and lands held in fee which are being drained of natural gas through the operation by the utility of wells on other land. (See gas plant instruction 7-G.)"},{"name":"meters","title":"Meters","type":"number","format":"default","description":"A. This account shall include the cost installed of meters or devices and appurtenances thereto, for use in measuring gas delivered to users, whether actually in service or held in reserve.\n\nB. When a meter is permanently retired from service, the installed cost included herein shall be credited to this account.\n\nC. The records of meters shall be so kept that the utility can furnish information as to the number of meters of each type and capacity in service and in reserve as well as the location of each meter.\n\nItems\n1.  Meters, including badging and initial testing.\n\nMeter installations:\n\n2. Cocks.\n\n3. Labor.\n\n4. Locks.\n\n5. Meter bars.\n\n6. Pipe and fittings.\n\n7. Seals.\n\n8. Shelves.\n\n9. Swivels and bushings.\n\n10. Transportation.\n\nNote A: At the option of the utility, costs of meter installations may be accounted for separately from the cost of meters in accordance with the provisions of account 382, Meter Installations. The practice of the utility, however, shall be consistent from year to year and throughout the utility's system.\n\nNote B: The cost of removing and resetting meters shall be charged to account 878, Meter and House Regulator Expenses."},{"name":"gas_plant_in_service","title":"Gas Plant in Service","type":"number","format":"default","description":"A. This account shall include the original cost of gas plant, included in accounts 301 to 399 prescribed herein, owned and used by the utility in its gas operations, and having an expectation of life in service of more than one year from date of installation. Including such property owned by the utility but held by nominees. (See also account 106 for unclassified construction costs of completed plant actually in service.)\n\nB. The cost of additions to and betterments of property leased from others, which are includible in this account, shall be recorded in subdivisions separate and distinct from those relating to owned property. (See gas plant instruction 6.)"},{"name":"liquefaction_equipment","title":"Liquefaction Equipment","type":"number","format":"default","description":"This account shall include the cost installed of equipment used in liquefaction of natural gas.\n\nItems\n1. Cold box.\n\n2. Heat exchanger.\n\n3. Condensers.\n\n4. Pumps.\n\n5. Tanks."},{"name":"house_regulatory_installations","title":"House Regulatory Installations","type":"number","format":"default","description":"A. This account shall include the cost of labor and materials used and expenses incurred in connection with the original installation of house regulators.\n\nB. When a house regulator installation is permanently retired from service, the cost thereof shall be credited to this account.\n\nItems\n1. Cocks.\n\n2. Labor.\n\n3. Locks.\n\n4. Pipe and fittings.\n\n5. Regulator vents.\n\n6. Swivels and bushings.\n\n7. Transportation.\n\nNote: At the option of the utility, house regulator installations may be accounted for as part of the cost installed of house regulators in accordance with the provisions of account 383. House Regulators. The practice, however, shall be consistent from year to year and throughout the utility's system."},{"name":"producing_gas_wells_well_construction","title":"Producing Gas Wells, Well Construction","type":"number","format":"default","description":"This account shall include the cost of drilling producing gas wells.\n\nItems\n1. Clearing well site.\n\n2. Hauling, erecting, dismantling, and removing boilers, portable engines, derricks, rigs, and other equipment and tools used in drilling.\n\n3. Drilling contractors' charges.\n\n4. Drive pipe.\n\n5. Fuel or power.\n\n6. Labor.\n\n7. Rent of drilling equipment.\n\n8. Water used in drilling, obtained either by driving wells, piping from springs or streams, or by purchase.\n\n9. Hauling well equipment.\n\n10. Shooting, fracturing, acidizing."},{"name":"underground_storage_plant","title":"Underground Storage Plant","type":"number","format":"default","description":"Total cost in connection with underground storage plant."},{"name":"other_property_on_customers_premises","title":"Other Property on Customers' Premises","type":"number","format":"default","description":"This account shall include the cost, including first setting and connecting, of equipment owned by the utility installed on customer premises which is not includible in other accounts."},{"name":"manufactured_gas_production_plant","title":"Manufactured Gas Production Plant","type":"number","format":"default","description":"Total costs in connection with manufactured gas production plant."},{"name":"measuring_and_regulating_equipment_other_storage_plant","title":"Measuring and Regulating Equipment, Other Storage Plant","type":"number","format":"default","description":"This account shall include the cost installed of equipment used to measure deliveries of gas to other storage and withdrawals of gas from other storage. \nItems\n1. Automatic control equipment. \n2. Boilers, heaters, etc. \n3. Foundations, pits, etc. \n4. Gas cleaners, scrubbers, separators, dehydrators, etc. \n5. Gauges and instruments, including piping, fittings, wiring, etc., and panel boards. \n6. Headers. \n7. Meters, orifice or positive, including piping and connections. \n8. Oil fogging equipment. \n9. Odorizing equipment. \n10. Regulators or governors, including controls and instruments. \n11. Structures of a minor nature or portable type."},{"name":"measuring_and_regulating_equipment_base_load_liquefied_natural_gas_terminaling_and_processing_plant","title":"Measuring and Regulating Equipment, Base Load Liquefied Natural Gas Terminaling and Processing Plant","type":"number","format":"default","description":"This account shall include the cost installed of meters, gauges and other equipment used in base load LNG operations for measuring or regulating natural gas prior to its entrance into the utility's transmission or distribution system.\nItems\n1. Automatic control equipment.\n2. Boilers, heaters, etc.\n3. Foundation, pits, etc.\n4. Gas analyzer equipment.\n5. Gas cleaners, scrubbers, separators, dehydrators, etc.\n6. Gauges and instruments, including piping, fittings, wiring, etc., and panel boards.\n7. Headers.\n8. Meters, orifice or positive, including piping and connections.\n9. Oil fogging equipment.\n10. Odorizing equipment.\n11. Regulators or governors, including controls and instruments.\n12. Stabilization equipment.\n13. Structures of a minor or portable type.\n14. Other equipment."},{"name":"land","title":"Land","type":"number","format":"default","description":"This account shall include the cost of lands held in fee on which underground storage wells are located, and other lands held in fee within an area utilized for the underground storage of gas. (See gas plant instruction 7-G.)"},{"name":"asset_retirement_costs_for_general_plant_general_plant","title":"Asset Retirement Costs for General Plant, General Plant","type":"number","format":"default","description":"This account shall include asset retirement costs on plant included in the general plant function."},{"name":"other_tangible_property","title":"Other Tangible Property","type":"number","format":"default","description":"This account shall include the cost of tangible utility plant not provided for elsewhere."},{"name":"other_land_and_land_rights","title":"Other Land and Land Rights","type":"number","format":"default","description":"This account shall include the cost of land and land rights used in connection with the production of natural gas, when not properly assignable to any of the foregoing accounts. (See gas plant instruction 7.)"},{"name":"land_and_land_rights_products_extraction_plant","title":"Land and Land Rights, Products Extraction Plant","type":"number","format":"default","description":"This account shall include the cost of land and land rights used in connection with the processing of natural gas for removal of gasoline, butane, propane, or other salable products. (See gas plant instruction 7.)"},{"name":"producing_leaseholds","title":"Producing Leaseholds","type":"number","format":"default","description":"A. This account shall include the cost of acquiring leaseholds on which the utility pays royalties for natural gas obtained therefrom. (See gas plant instruction 7-G.)\n\nB. Exclude from this account rents paid periodically for rights obtained under leases. Exclude also from this account the cost of leaseholds which terminate in one year or less after they become effective."},{"name":"industrial_measuring_and_regulating_station_equipment","title":"Industrial Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost of special and expensive installations of measuring and regulating station equipment, located on the distribution system, serving large industrial customers.\n\nItems\n(See account 378 for items.)\n\nNote A: Do not include in this account measuring and regulating station equipment serving main line industrial customers. (See account 369).\n\nNote B: By-passes outside of governor pits are includible in account 376, Mains."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_from_others_212_duration","dialect":{"table":"gas_property_and_capacity_leased_from_others_212_duration"},"title":"212 - Schedule - Gas Property And Capacity Leased From Others - duration","description":"ferc:ScheduleGasPropertyAndCapacityLeasedFromOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_property_and_capacity_leased_from_others_axis","title":"Gas Property and Capacity Leased from Others [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas property and capacity leased from others."},{"name":"indication_of_associated_company","title":"Indication of Associated Company","type":"boolean","format":"default","description":"This value tells if  a reporting company is an associated company to the reported company. If the reported value is True, which is equivalent to the asterisk (the company is an associated), otherwise FALSE, which means the company is not associated to the reporting company."},{"name":"lease_description","title":"Lease Description","type":"string","format":"default","description":"Description of lease."},{"name":"gas_property_and_capacity_lease_payment","title":"Gas Property and Capacity Lease Payment","type":"number","format":"default","description":"Amount of cash outflow for lease payment of gas property."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"lessor_name","title":"Lessor Name","type":"string","format":"default","description":"Name of Lessor for gas property."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","gas_property_and_capacity_leased_from_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_from_others_212_instant","dialect":{"table":"gas_property_and_capacity_leased_from_others_212_instant"},"title":"212 - Schedule - Gas Property And Capacity Leased From Others - instant","description":"ferc:ScheduleGasPropertyAndCapacityLeasedFromOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"gas_property_and_capacity_leased_from_others_axis","title":"Gas Property and Capacity Leased from Others [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas property and capacity leased from others."}],"primary_key":["entity_id","filing_name","publication_time","date","gas_property_and_capacity_leased_from_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_from_others_totals_212_duration","dialect":{"table":"gas_property_and_capacity_leased_from_others_totals_212_duration"},"title":"212 - 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Schedule - Gas Property And Capacity Leased From Others - Totals - instant","description":"ferc:ScheduleGasPropertyAndCapacityLeasedFromOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_to_others_213_duration","dialect":{"table":"gas_property_and_capacity_leased_to_others_213_duration"},"title":"213 - Schedule - Gas Property And Capacity Leased To Others - duration","description":"ferc:ScheduleGasPropertyAndCapacityLeasedToOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_property_and_capacity_leased_to_others_axis","title":"Gas Property and Capacity Leased to Others [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas property and capacity leased to others."},{"name":"indication_of_associated_company","title":"Indication of Associated Company","type":"boolean","format":"default","description":"This value tells if  a reporting company is an associated company to the reported company. If the reported value is True, which is equivalent to the asterisk (the company is an associated), otherwise FALSE, which means the company is not associated to the reporting company."},{"name":"lease_description","title":"Lease Description","type":"string","format":"default","description":"Description of lease."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"proceeds_from_gas_property_and_capacity_lease_payment","title":"Proceeds from Gas Property and Capacity Lease Payment","type":"number","format":"default","description":"Amount of cash inflow for lease payment of gas property."},{"name":"lessee_name","title":"Lessee Name","type":"string","format":"default","description":"Name of company who holds the lease of property."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","gas_property_and_capacity_leased_to_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_to_others_213_instant","dialect":{"table":"gas_property_and_capacity_leased_to_others_213_instant"},"title":"213 - Schedule - Gas Property And Capacity Leased To Others - instant","description":"ferc:ScheduleGasPropertyAndCapacityLeasedToOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"gas_property_and_capacity_leased_to_others_axis","title":"Gas Property and Capacity Leased to Others [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas property and capacity leased to others."}],"primary_key":["entity_id","filing_name","publication_time","date","gas_property_and_capacity_leased_to_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_to_others_totals_213_duration","dialect":{"table":"gas_property_and_capacity_leased_to_others_totals_213_duration"},"title":"213 - Schedule - Gas Property And Capacity Leased To Others - Totals - duration","description":"ferc:ScheduleGasPropertyAndCapacityLeasedToOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"proceeds_from_gas_property_and_capacity_lease_payment","title":"Proceeds from Gas Property and Capacity Lease Payment","type":"number","format":"default","description":"Amount of cash inflow for lease payment of gas property."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_property_and_capacity_leased_to_others_totals_213_instant","dialect":{"table":"gas_property_and_capacity_leased_to_others_totals_213_instant"},"title":"213 - Schedule - Gas Property And Capacity Leased To Others - Totals - instant","description":"ferc:ScheduleGasPropertyAndCapacityLeasedToOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_held_for_future_use_214_duration","dialect":{"table":"gas_plant_held_for_future_use_214_duration"},"title":"214 - Schedule - Gas Plant Held for Future Use - duration","description":"ferc:ScheduleGasPlantHeldForFutureUseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_plant_held_for_future_use_axis","title":"Gas Plant Held for Future Use [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas plants held for future use."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"gas_plant_property_classified_as_held_for_future_use_expected_use_in_service_date","title":"Gas Plant, Property Classified As Held for Future Use, Expected Use in Service, Date","type":"date","format":"default","description":"Gas plants held for future use date which expected to be used."},{"name":"gas_plant_held_for_future_use_description","title":"Gas Plant Held for Future Use, Description","type":"string","format":"default","description":"Description and locations of gas plants held for future use."},{"name":"gas_plant_property_classified_as_held_for_future_use_original_date","title":"Gas Plant, Property Classified As Held for Future Use, Original Date","type":"date","format":"default","description":"Gas plants held for future use date which originally included in account 105."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","gas_plant_held_for_future_use_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_held_for_future_use_214_instant","dialect":{"table":"gas_plant_held_for_future_use_214_instant"},"title":"214 - Schedule - Gas Plant Held for Future Use - instant","description":"ferc:ScheduleGasPlantHeldForFutureUseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"gas_plant_held_for_future_use_axis","title":"Gas Plant Held for Future Use [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas plants held for future use."},{"name":"gas_plant_held_for_future_use","title":"Gas Plant Held for Future Use","type":"number","format":"default","description":"A. This account shall include the original cost of gas plant (except land and land rights) owned and held for future use in gas service under a definite plan for such use, to include: (1) Property acquired (except land and land rights) but never used by the utility in gas service, but held for such service in the future under a definite plan, and (2) property (except land and land rights) previously used by the utility in gas service, but retired from such service and held pending its reuse in the future, under a definite plan, in gas service. This includes production properties relating to leases acquired on or before October 7, 1969.\n\nB. This account shall also include the original cost of land and land rights owned and held for future use in gas service relating to leases acquired on or before October 7, 1969, under a plan for such use, to include land and land rights: (1) Acquired but never used by the utility in gas service, but held for such service in the future under a plan, and (2) previously held by the utility in gas service, but retired from such service and held pending its reuse in the future under a plan, in gas service. (See Gas Plant Instruction 7.)\n\nC. In the event that property recorded in this account shall no longer be needed or appropriate for future utility operations, the company shall request Commission approval of journal entries to remove such property from this account when the gain realized from the sale or other disposition of the property is $100,000 or more, prior to their being recorded. Such filings shall include the description and original cost of individual properties removed from this account, the accounts charged upon removal, and any associated gains realized upon disposition of such property.\n\nD. Gains or losses from the sale of land and land rights or other disposition of such property previously recorded in this account and not placed in utility service shall be recorded directly in accounts 411.6 or 411.7, as appropriate, except when determined to be significant by the Commission. Upon such a determination, the amounts shall be transferred to account 256, Deferred Gains from Disposition of Utility Plant, or account 187, Deferred Losses from Disposition of Utility Plant, and amortized to accounts 411.6, Gains from Disposition of Utility Plant, or 411.7, Losses from Disposition of Utility Plant, as appropriate.\n\nE. The property included in this account shall be classified according to the detail accounts (301 to 399) prescribed for gas plant in service and the account shall be maintained in such detail as though the property were in service.\n\nNote A: Materials and supplies, meters and house regulators held in reserve, and normal spare capacity of plant in service shall not be included in this account.\n\nNote B: Include in this account natural gas wells shut in after construction which have not been connected with the line; also, natural gas wells which have been connected with the line but which are shut in for any reason except seasonal excess capacity or governmental proration requirements or for repairs, provided that the related production leases were acquired on or before October 7, 1969.\n\nNote C (Nonmajor only): The loss on abandonment of natural gas leases acquired after October 7, 1969, shall be charged to Account 338, Unsuccessful Exploration and Development Costs."}],"primary_key":["entity_id","filing_name","publication_time","date","gas_plant_held_for_future_use_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_held_for_future_use_totals_214_duration","dialect":{"table":"gas_plant_held_for_future_use_totals_214_duration"},"title":"214 - Schedule - Gas Plant Held for Future Use - Totals - duration","description":"ferc:ScheduleGasPlantHeldForFutureUseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_plant_held_for_future_use_totals_214_instant","dialect":{"table":"gas_plant_held_for_future_use_totals_214_instant"},"title":"214 - Schedule - Gas Plant Held for Future Use - Totals - instant","description":"ferc:ScheduleGasPlantHeldForFutureUseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"gas_plant_held_for_future_use","title":"Gas Plant Held for Future Use","type":"number","format":"default","description":"A. This account shall include the original cost of gas plant (except land and land rights) owned and held for future use in gas service under a definite plan for such use, to include: (1) Property acquired (except land and land rights) but never used by the utility in gas service, but held for such service in the future under a definite plan, and (2) property (except land and land rights) previously used by the utility in gas service, but retired from such service and held pending its reuse in the future, under a definite plan, in gas service. This includes production properties relating to leases acquired on or before October 7, 1969.\n\nB. This account shall also include the original cost of land and land rights owned and held for future use in gas service relating to leases acquired on or before October 7, 1969, under a plan for such use, to include land and land rights: (1) Acquired but never used by the utility in gas service, but held for such service in the future under a plan, and (2) previously held by the utility in gas service, but retired from such service and held pending its reuse in the future under a plan, in gas service. (See Gas Plant Instruction 7.)\n\nC. In the event that property recorded in this account shall no longer be needed or appropriate for future utility operations, the company shall request Commission approval of journal entries to remove such property from this account when the gain realized from the sale or other disposition of the property is $100,000 or more, prior to their being recorded. Such filings shall include the description and original cost of individual properties removed from this account, the accounts charged upon removal, and any associated gains realized upon disposition of such property.\n\nD. Gains or losses from the sale of land and land rights or other disposition of such property previously recorded in this account and not placed in utility service shall be recorded directly in accounts 411.6 or 411.7, as appropriate, except when determined to be significant by the Commission. Upon such a determination, the amounts shall be transferred to account 256, Deferred Gains from Disposition of Utility Plant, or account 187, Deferred Losses from Disposition of Utility Plant, and amortized to accounts 411.6, Gains from Disposition of Utility Plant, or 411.7, Losses from Disposition of Utility Plant, as appropriate.\n\nE. The property included in this account shall be classified according to the detail accounts (301 to 399) prescribed for gas plant in service and the account shall be maintained in such detail as though the property were in service.\n\nNote A: Materials and supplies, meters and house regulators held in reserve, and normal spare capacity of plant in service shall not be included in this account.\n\nNote B: Include in this account natural gas wells shut in after construction which have not been connected with the line; also, natural gas wells which have been connected with the line but which are shut in for any reason except seasonal excess capacity or governmental proration requirements or for repairs, provided that the related production leases were acquired on or before October 7, 1969.\n\nNote C (Nonmajor only): The loss on abandonment of natural gas leases acquired after October 7, 1969, shall be charged to Account 338, Unsuccessful Exploration and Development Costs."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"construction_work_in_progress_gas_216_duration","dialect":{"table":"construction_work_in_progress_gas_216_duration"},"title":"216 - Schedule - Construction Work in Progress - Gas - duration","description":"ferc:ScheduleConstructionWorkInProgressGasAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"construction_work_in_progress_gas_216_instant","dialect":{"table":"construction_work_in_progress_gas_216_instant"},"title":"216 - Schedule - Construction Work in Progress - Gas - instant","description":"ferc:ScheduleConstructionWorkInProgressGasAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"A. This account shall include the total of the balances of work orders for gas plant in process of construction.\n\nB. Work orders shall be cleared from this account as soon as practicable after completion of the job. Further, if a project, such as a gas production plant, a compressor station, or a transmission line, is designed to consist of two or more units which may be placed in service at different dates, any expenditures which are common to and which will be used in the operation of the project as a whole shall be included in gas plant in service upon the completion and the readiness for service of the first unit. Any expenditures which are identified exclusively with units of property not yet in service shall be included in this account.\n\nC. Expenditures on research, development, and demonstration projects for construction of utility facilities are to be included in a separate subdivision in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs.\n\nNote A: This account shall include certificate application fees paid to the Federal Energy Regulatory Commission as provided for in gas plant instruction 15.\n\nNote B: Unsuccessful exploration and development costs incurred on leases acquired after October 7, 1969, shall be transferred to account 338, Unsuccessful Exploration and Development Costs."},{"name":"construction_work_in_progress_estimated_additional_cost","title":"Construction Work in Progress Estimated Additional Cost","type":"number","format":"default","description":"This account shall include the estimated additional cost of work orders for gas plant in process of construction."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"construction_work_in_progress_gas_details_216_duration","dialect":{"table":"construction_work_in_progress_gas_details_216_duration"},"title":"216 - Schedule - Construction Work in Progress - Gas (Details) - duration","description":"ferc:ScheduleConstructionWorkInProgressGasAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"construction_work_in_progress_axis","title":"Construction Work in Progress [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about construction work in progress."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"construction_work_in_progress_project_description","title":"Construction Work in Progress, Project Description","type":"string","format":"default","description":"Description of projects in process of construction."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis","construction_work_in_progress_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"construction_work_in_progress_gas_details_216_instant","dialect":{"table":"construction_work_in_progress_gas_details_216_instant"},"title":"216 - Schedule - Construction Work in Progress - Gas (Details) - instant","description":"ferc:ScheduleConstructionWorkInProgressGasAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"construction_work_in_progress_axis","title":"Construction Work in Progress [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about construction work in progress."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"A. This account shall include the total of the balances of work orders for gas plant in process of construction.\n\nB. Work orders shall be cleared from this account as soon as practicable after completion of the job. Further, if a project, such as a gas production plant, a compressor station, or a transmission line, is designed to consist of two or more units which may be placed in service at different dates, any expenditures which are common to and which will be used in the operation of the project as a whole shall be included in gas plant in service upon the completion and the readiness for service of the first unit. Any expenditures which are identified exclusively with units of property not yet in service shall be included in this account.\n\nC. Expenditures on research, development, and demonstration projects for construction of utility facilities are to be included in a separate subdivision in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs.\n\nNote A: This account shall include certificate application fees paid to the Federal Energy Regulatory Commission as provided for in gas plant instruction 15.\n\nNote B: Unsuccessful exploration and development costs incurred on leases acquired after October 7, 1969, shall be transferred to account 338, Unsuccessful Exploration and Development Costs."},{"name":"construction_work_in_progress_estimated_additional_cost","title":"Construction Work in Progress Estimated Additional Cost","type":"number","format":"default","description":"This account shall include the estimated additional cost of work orders for gas plant in process of construction."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis","construction_work_in_progress_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"non_traditional_rate_treatment_afforded_new_projects_217_duration","dialect":{"table":"non_traditional_rate_treatment_afforded_new_projects_217_duration"},"title":"217 - Schedule - Non-Traditional Rate Treatment Afforded New Projects - duration","description":"ferc:ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"non_traditional_rate_treatment_afforded_new_projects_axis","title":"Non-Traditional Rate Treatment Afforded New Projects [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about non-traditional rate treatment afforded to new projects."},{"name":"incremental_revenues_non_traditional_rate_treatment_afforded_new_projects","title":"Incremental Revenues Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"Report the incremental revenues associated with the facility for new projects."},{"name":"c_p_docket_number","title":"Cp Docket Number","type":"string","format":"default","description":"list the CP Docket Number where the Commission authorized the facility."},{"name":"depreciation_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Depreciation Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall include the amount of depreciation expense for all classes of depreciable gas plant in service except such depreciation expense as is chargeable to clearing accounts or to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. \nB. The utility shall keep such records of property and property retirements as will reflect the service life of property which has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also such records as will reflect the percentage of salvage and cost of removal for property retired from each account, or subdivision thereof, for depreciable gas plant. \nNote A: Depreciation expense applicable to property included in account 104, Gas Plant Leased to Others, shall be charged to account 413, Expenses of Gas Plant Leased to Others.\nNote B: Depreciation expense applicable to transportation equipment, shop equipment, tools, work equipment, power operated equipment and other general equipment may be charged to clearing accounts as necessary in order to obtain a proper distribution of expenses between construction and operation.\nNote C: This account is associated with the facility for new projects."},{"name":"type_of_rate_treatment","title":"Type of Rate Treatment","type":"string","format":"default","description":"Indicate the type of rate treatment approved by the Commission (e.g. incremental, at risk)"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_expenses_including_taxes_non_traditional_rate_treatment_afforded_new_projects","title":"Other Expenses (Including Taxes) Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"list any other expenses(including taxes) allocated associated with the facility for new projects."},{"name":"maintenance_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Maintenance Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas maintenance expense accounts provided herein associated with the facility for new projects."},{"name":"location_or_name_of_facility","title":"Location or Name of Facility","type":"string","format":"default","description":"Description of facility's name and location."},{"name":"operation_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Operation Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas operation expense accounts provided herein associated with the facility for new projects ."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","non_traditional_rate_treatment_afforded_new_projects_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"non_traditional_rate_treatment_afforded_new_projects_217_instant","dialect":{"table":"non_traditional_rate_treatment_afforded_new_projects_217_instant"},"title":"217 - Schedule - Non-Traditional Rate Treatment Afforded New Projects - instant","description":"ferc:ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"non_traditional_rate_treatment_afforded_new_projects_axis","title":"Non-Traditional Rate Treatment Afforded New Projects [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about non-traditional rate treatment afforded to new projects."},{"name":"gas_plant_in_service_non_traditional_rate_treatment_afforded_new_projects","title":"Gas Plant in Service Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall include the original cost of gas plant, included in accounts 301 to 399 prescribed herein, owned and used by the utility in its gas operations, and having an expectation of life in service of more than one year from date of installation. Including such property owned by the utility but held by nominees. (See also account 106 for unclassified construction costs of completed plant actually in service.)\n\nB. The cost of additions to and betterments of property leased from others, which are includible in this account, shall be recorded in subdivisions separate and distinct from those relating to owned property. (See gas plant instruction 6.)\n\nNote: This account is associated with the facility for new projects."},{"name":"accumulated_provision_for_depreciation_of_gas_utility_plant_non_traditional_rate_treatment_afforded_new_projects","title":"Accumulated Provision for Depreciation of Gas Utility Plant Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall be credited with the following:\n\n(1) Amounts charged to account 403, Depreciation Expense, or to clearing accounts for current depreciation expense for gas plant in service.\n\n(2) Amounts charged to account 403.1, Depreciation expense for asset retirement costs, for current depreciation expense related to asset retirement costs in gas plant in service in a separate subaccount.\n\n(3) Amounts charged to account 421, Miscellaneous Nonoperating Income, for depreciation expense on property included in account 105, Gas Plant Held for Future Use, or 105.1, Production Properties Held for Future Use. Include also, the balance of accumulated provision for depreciation on property when transferred to account 105 or 105.1, from other property accounts. Normally, account 108 will not be used for current depreciation provisions because, as provided herein, the service life during which depreciation is computed commences with the date property is includible in gas plant in service; however, if special circumstances indicate the propriety of current accruals for depreciation, such charges shall be made to account 421, Miscellaneous Nonoperating Income.\n\n(4) Amounts charged to account 413, Expenses of Gas Plant Leased to Others, for gas plant included in account 104, Gas Plant Leased to Others.\n\n(5) Amounts charged to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, or to clearing accounts for current depreciation expense.\n\n(6) Amounts of depreciation applicable to gas properties acquired as operating units or systems. (See gas plant instruction 5.)\n\n(7) Amounts charged to account 182.1, Extraordinary Property Losses, when authorized by the Commission.\n\n(8) Amounts of depreciation applicable to gas plant donated to the utility.\n\n(The utility shall maintain separate subaccounts for depreciation applicable to gas plant in service, gas plant leased to others and gas plant held for future use.)\n\nB. At the time of retirement of depreciable gas utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirements, cost of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be included in a separate subaccount hereunder. Upon completion of the work order, the proper distribution to subdivision of this account shall be made as provided in the following paragraph.\n\nC. For general ledger and balance sheet purposes, this account shall be regarded and treated as a single composite provision for depreciation. For purposes of analysis, however, each utility shall maintain subsidiary records in which this account is segregating according to the following functional classification for gas plant:\n\n(1) Production—manufactured gas, (2) production and gathering—natural gas, (3) products extraction—natural gas, (4) underground gas storage, (5) other storage, (6) base load LNG terminaling and processing plant, (7) transmission, (8) distribution, and (9) general. These subsidiary records shall reflect the current credits and debits to this account in sufficient detail to show separately for each such functional classification (a) the amount of provision for depreciation, (b) the book cost of property retired, (c) cost of removal, (d) salvage, and (e) other items, including recoveries from insurance. Separate subsidiary records shall be maintained for the amount of accrued cost of removal other than legal obligations for the retirement of plant recorded in account 108, Accumulated provision for depreciation of gas utility plant.\n\nD. When transfers of plant are made from one gas plant account to another, or from or to another utility department, or from or to nonutility property accounts, the accounting for the related accumulated provision for depreciation shall be as provided in gas plant instruction 12.\n\nE. The utility is restricted in its use of the provision for depreciation to the purposes set forth above. It shall not transfer any portion of this account to retained earnings or make any other use thereof without authorization by the Commission.\n\nNote : This account is associated with the facility for new projects."},{"name":"accumulated_deferred_income_taxes_non_traditional_rate_treatment_afforded_new_projects","title":"Accumulated Deferred Income Taxes Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall be debited and account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or account 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with an amount equal to that by which income taxes payable for the year are higher because of the inclusion of certain items in income for tax purposes, which items for general accounting purposes will not be fully reflected in the utility's determination of annual net income until subsequent years. \nB. This account shall be credited and account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph A above, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. Such credit to this account and debit to account 410.1 or 410.2 shall, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized, or the larger deduction permitted, for tax purposes as compared to the amount recognized in the utility's current accounts with respect to the item or class of items for which deferred tax concept of accounting is affected. \nC. Vintage year records with respect to entries to this account, as described above, and the account balance shall be so maintained as to show the factor of calculation with respect to each annual amount of the item or class of items for which deferred tax accounting by the utility is utilized. \nD. The utility is restricted in its use of this account to the purpose set forth above. It shall not make use of the balance in this account or any portion thereof except as provided in the text of this account, without prior approval of the Commission. Any remaining deferred tax account balance with respect to an amount for any prior year's tax deferral, the amortization of which or other recognition in the utility's income accounts has been completed, or other disposition made, shall be debited to account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, or otherwise disposed of as the Commission may authorize or direct. (See General Instruction 18.) \n\nNote : This account is associated with the facility for new projects."}],"primary_key":["entity_id","filing_name","publication_time","date","non_traditional_rate_treatment_afforded_new_projects_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"non_traditional_rate_treatment_afforded_new_projects_totals_217_duration","dialect":{"table":"non_traditional_rate_treatment_afforded_new_projects_totals_217_duration"},"title":"217 - Schedule - Non-Traditional Rate Treatment Afforded New Projects - Totals - duration","description":"ferc:ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"incremental_revenues_non_traditional_rate_treatment_afforded_new_projects","title":"Incremental Revenues Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"Report the incremental revenues associated with the facility for new projects."},{"name":"depreciation_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Depreciation Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall include the amount of depreciation expense for all classes of depreciable gas plant in service except such depreciation expense as is chargeable to clearing accounts or to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. \nB. The utility shall keep such records of property and property retirements as will reflect the service life of property which has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also such records as will reflect the percentage of salvage and cost of removal for property retired from each account, or subdivision thereof, for depreciable gas plant. \nNote A: Depreciation expense applicable to property included in account 104, Gas Plant Leased to Others, shall be charged to account 413, Expenses of Gas Plant Leased to Others.\nNote B: Depreciation expense applicable to transportation equipment, shop equipment, tools, work equipment, power operated equipment and other general equipment may be charged to clearing accounts as necessary in order to obtain a proper distribution of expenses between construction and operation.\nNote C: This account is associated with the facility for new projects."},{"name":"other_expenses_including_taxes_non_traditional_rate_treatment_afforded_new_projects","title":"Other Expenses (Including Taxes) Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"list any other expenses(including taxes) allocated associated with the facility for new projects."},{"name":"maintenance_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Maintenance Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas maintenance expense accounts provided herein associated with the facility for new projects."},{"name":"operation_expense_non_traditional_rate_treatment_afforded_new_projects","title":"Operation Expense Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"There shall be shown under this caption the total amount included in the gas operation expense accounts provided herein associated with the facility for new projects ."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"non_traditional_rate_treatment_afforded_new_projects_totals_217_instant","dialect":{"table":"non_traditional_rate_treatment_afforded_new_projects_totals_217_instant"},"title":"217 - Schedule - Non-Traditional Rate Treatment Afforded New Projects - Totals - instant","description":"ferc:ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"gas_plant_in_service_non_traditional_rate_treatment_afforded_new_projects","title":"Gas Plant in Service Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall include the original cost of gas plant, included in accounts 301 to 399 prescribed herein, owned and used by the utility in its gas operations, and having an expectation of life in service of more than one year from date of installation. Including such property owned by the utility but held by nominees. (See also account 106 for unclassified construction costs of completed plant actually in service.)\n\nB. The cost of additions to and betterments of property leased from others, which are includible in this account, shall be recorded in subdivisions separate and distinct from those relating to owned property. (See gas plant instruction 6.)\n\nNote: This account is associated with the facility for new projects."},{"name":"accumulated_provision_for_depreciation_of_gas_utility_plant_non_traditional_rate_treatment_afforded_new_projects","title":"Accumulated Provision for Depreciation of Gas Utility Plant Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall be credited with the following:\n\n(1) Amounts charged to account 403, Depreciation Expense, or to clearing accounts for current depreciation expense for gas plant in service.\n\n(2) Amounts charged to account 403.1, Depreciation expense for asset retirement costs, for current depreciation expense related to asset retirement costs in gas plant in service in a separate subaccount.\n\n(3) Amounts charged to account 421, Miscellaneous Nonoperating Income, for depreciation expense on property included in account 105, Gas Plant Held for Future Use, or 105.1, Production Properties Held for Future Use. Include also, the balance of accumulated provision for depreciation on property when transferred to account 105 or 105.1, from other property accounts. Normally, account 108 will not be used for current depreciation provisions because, as provided herein, the service life during which depreciation is computed commences with the date property is includible in gas plant in service; however, if special circumstances indicate the propriety of current accruals for depreciation, such charges shall be made to account 421, Miscellaneous Nonoperating Income.\n\n(4) Amounts charged to account 413, Expenses of Gas Plant Leased to Others, for gas plant included in account 104, Gas Plant Leased to Others.\n\n(5) Amounts charged to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, or to clearing accounts for current depreciation expense.\n\n(6) Amounts of depreciation applicable to gas properties acquired as operating units or systems. (See gas plant instruction 5.)\n\n(7) Amounts charged to account 182.1, Extraordinary Property Losses, when authorized by the Commission.\n\n(8) Amounts of depreciation applicable to gas plant donated to the utility.\n\n(The utility shall maintain separate subaccounts for depreciation applicable to gas plant in service, gas plant leased to others and gas plant held for future use.)\n\nB. At the time of retirement of depreciable gas utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirements, cost of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be included in a separate subaccount hereunder. Upon completion of the work order, the proper distribution to subdivision of this account shall be made as provided in the following paragraph.\n\nC. For general ledger and balance sheet purposes, this account shall be regarded and treated as a single composite provision for depreciation. For purposes of analysis, however, each utility shall maintain subsidiary records in which this account is segregating according to the following functional classification for gas plant:\n\n(1) Production—manufactured gas, (2) production and gathering—natural gas, (3) products extraction—natural gas, (4) underground gas storage, (5) other storage, (6) base load LNG terminaling and processing plant, (7) transmission, (8) distribution, and (9) general. These subsidiary records shall reflect the current credits and debits to this account in sufficient detail to show separately for each such functional classification (a) the amount of provision for depreciation, (b) the book cost of property retired, (c) cost of removal, (d) salvage, and (e) other items, including recoveries from insurance. Separate subsidiary records shall be maintained for the amount of accrued cost of removal other than legal obligations for the retirement of plant recorded in account 108, Accumulated provision for depreciation of gas utility plant.\n\nD. When transfers of plant are made from one gas plant account to another, or from or to another utility department, or from or to nonutility property accounts, the accounting for the related accumulated provision for depreciation shall be as provided in gas plant instruction 12.\n\nE. The utility is restricted in its use of the provision for depreciation to the purposes set forth above. It shall not transfer any portion of this account to retained earnings or make any other use thereof without authorization by the Commission.\n\nNote : This account is associated with the facility for new projects."},{"name":"accumulated_deferred_income_taxes_non_traditional_rate_treatment_afforded_new_projects","title":"Accumulated Deferred Income Taxes Non Traditional Rate Treatment Afforded New Projects","type":"number","format":"default","description":"A. This account shall be debited and account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or account 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with an amount equal to that by which income taxes payable for the year are higher because of the inclusion of certain items in income for tax purposes, which items for general accounting purposes will not be fully reflected in the utility's determination of annual net income until subsequent years. \nB. This account shall be credited and account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph A above, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. Such credit to this account and debit to account 410.1 or 410.2 shall, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized, or the larger deduction permitted, for tax purposes as compared to the amount recognized in the utility's current accounts with respect to the item or class of items for which deferred tax concept of accounting is affected. \nC. Vintage year records with respect to entries to this account, as described above, and the account balance shall be so maintained as to show the factor of calculation with respect to each annual amount of the item or class of items for which deferred tax accounting by the utility is utilized. \nD. The utility is restricted in its use of this account to the purpose set forth above. It shall not make use of the balance in this account or any portion thereof except as provided in the text of this account, without prior approval of the Commission. Any remaining deferred tax account balance with respect to an amount for any prior year's tax deferral, the amortization of which or other recognition in the utility's income accounts has been completed, or other disposition made, shall be debited to account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, or otherwise disposed of as the Commission may authorize or direct. (See General Instruction 18.) \n\nNote : This account is associated with the facility for new projects."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_description_of_construction_overhead_procedure_rate_218_duration","dialect":{"table":"general_description_of_construction_overhead_procedure_rate_218_duration"},"title":"218 - Schedule - General Description of Construction Overhead Procedure - Rate - duration","description":"ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_description_of_construction_overhead_procedure_rate_218_instant","dialect":{"table":"general_description_of_construction_overhead_procedure_rate_218_instant"},"title":"218 - Schedule - General Description of Construction Overhead Procedure - Rate - instant","description":"ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capitalization_of_construction_overhead_gross_rate_for_borrowed_funds","title":"Capitalization of Construction Overhead, Gross Rate for Borrowed Funds","type":"number","format":"default","description":"The construction overhead gross rate for borrowed funds."},{"name":"capitalization_of_construction_overhead_rate_for_other_funds","title":"Capitalization of Construction Overhead, Rate for Other Funds","type":"number","format":"default","description":"The construction overhead rate for other funds."},{"name":"capitalization_of_construction_overhead_weighted_average_rate_for_other_funds_actually_used_for_the_year","title":"Capitalization of Construction Overhead, Weighted Average Rate for Other Funds Actually Used for the Year","type":"number","format":"default","description":"Weighted average construction overhead rate for other funds actually used for the reporting period."},{"name":"capitalization_of_construction_overhead_weighted_average_rate_for_borrowed_funds_actually_used_for_the_year","title":"Capitalization of Construction Overhead, Weighted Average Rate for Borrowed Funds Actually Used for the Year","type":"number","format":"default","description":"Weighted average construction overhead rate for borrowed funds actually used for the reporting period."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_description_of_construction_overhead_procedure_table_218_duration","dialect":{"table":"general_description_of_construction_overhead_procedure_table_218_duration"},"title":"218 - Schedule - General Description of Construction Overhead Procedure - Table - duration","description":"ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator","title":"Capitalization of Construction Overhead Cost Rate Preferred Stock Rate Indicator","type":"string","format":"default","description":"Rate indicator, that consists of: 1) approved rate case; 2) black-box settlement rate; or 3) three year average rate, for preferred stock."},{"name":"capitalization_of_construction_overhead_average_short_term_debt_entity","title":"Capitalization of Construction Overhead Average Short Term Debt - Entity","type":"string","format":"default","description":"Entity that holds short term debt used to compute the allowance for funds used during construction."},{"name":"capitalization_of_construction_overhead_capitalization_ration_common_equity_entity","title":"Capitalization of Construction Overhead Capitalization Ration Common Equity, Entity","type":"string","format":"default","description":"Entity that holds common stock used to compute the allowance for funds used during construction."},{"name":"capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator","title":"Capitalization of Construction Overhead Cost Rate Common Equity Rate Indicator","type":"string","format":"default","description":"Rate indicator that consists of: 1) approved rate case; 2) black-box settlement rate; or 3) three year average rate, for common stock."},{"name":"capitalization_of_construction_overhead_long_term_debt_entity","title":"Capitalization of Construction Overhead Long Term Debt, Entity","type":"string","format":"default","description":"Entity that holds long term debt used to compute the allowance for funds used during construction."},{"name":"capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator","title":"Capitalization of Construction Overhead Cost Rate Long Term Debt Rate Indicator","type":"string","format":"default","description":"Rate indicator, that consists of: 1) approved rate case; 2) black-box settlement rate; or 3) three year average rate, for long term debt."},{"name":"capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator","title":"Capitalization of Construction Overhead of Shortterm Interest Rate Indicator","type":"string","format":"default","description":"Rate indicator that consists of: 1) approved rate case; 2) black-box settlement rate; or 3) three year average rate, for short term debt."},{"name":"capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity","title":"Capitalization of Construction Overhead Capitalization Ration Preferred Stock - Entity","type":"string","format":"default","description":"Entity that holds preferred stock used to compute the allowance for funds used during construction."},{"name":"construction_overhead_average_construction_work_in_progress_entity_name","title":"Construction Overhead Average Construction Work in Progress - Entity Name","type":"string","format":"default","description":"Entity that is attributed to the construction work in progress balance."},{"name":"general_description_of_construction_overhead_text_block","title":"General Description of Construction Overhead [Text Block]","type":"string","format":"default","description":"Description of Construction overhead such as (a) the nature and extent of work, etc, the overhead charges are intended to cover the general procedure of determining the amount capitalized."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"general_description_of_construction_overhead_procedure_table_218_instant","dialect":{"table":"general_description_of_construction_overhead_procedure_table_218_instant"},"title":"218 - Schedule - General Description of Construction Overhead Procedure - Table - instant","description":"ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capitalization_of_construction_overhead_average_short_term_debt","title":"Capitalization of Construction Overhead, Average Short-Term Debt","type":"number","format":"default","description":"Average short-term debt used for computation of construction overhead procedure."},{"name":"capitalization_of_construction_overhead_cost_rate_preferred_stock","title":"Capitalization of Construction Overhead, Cost Rate, Preferred Stock","type":"number","format":"default","description":"The cost rate in percentage for preferred stock."},{"name":"capitalization_of_construction_overhead_cost_rate_long_term_debt","title":"Capitalization of Construction Overhead, Cost Rate, Long-Term Debt","type":"number","format":"default","description":"The cost rate in percentage for long term debt."},{"name":"capitalization_of_construction_overhead_capitalization_ration_long_term_debt","title":"Capitalization of Construction Overhead, Capitalization Ration, Long-Term Debt","type":"number","format":"default","description":"The capitalization ration in percent for long term debt."},{"name":"capitalization_of_construction_overhead_capitalization_ration_common_equity","title":"Capitalization of Construction Overhead, Capitalization Ration, Common Equity","type":"number","format":"default","description":"The capitalization ration in percent for common equity."},{"name":"capitalization_of_construction_overhead_cost_rate_common_equity","title":"Capitalization of Construction Overhead, Cost Rate, Common Equity","type":"number","format":"default","description":"The cost rate in percentage for common equity."},{"name":"capitalization_of_construction_overhead_preferred_stock","title":"Capitalization of Construction Overhead, Preferred Stock","type":"number","format":"default","description":"Preferred stock used for computation of construction overhead procedure."},{"name":"capitalization_of_construction_overhead_cost_rate_short_term_interest","title":"Capitalization of Construction Overhead, Cost Rate, Short-Term Interest","type":"number","format":"default","description":"The cost rate in percentage for short term interest."},{"name":"capitalization_of_construction_overhead_common_equity","title":"Capitalization of Construction Overhead, Common Equity","type":"number","format":"default","description":"Common equity used for computation of construction overhead procedure."},{"name":"capitalization_of_construction_overhead_capitalization_ration_preferred_stock","title":"Capitalization of Construction Overhead, Capitalization Ration, Preferred Stock","type":"number","format":"default","description":"The capitalization ration in percent for preferred stock."},{"name":"capitalization_of_construction_overhead_average_construction_work_in_progress_balance","title":"Capitalization of Construction Overhead, Average Construction Work in Progress Balance","type":"number","format":"default","description":"Capitalization from the summation of average construction work in progress."},{"name":"capitalization_of_construction_overhead","title":"Capitalization of Construction Overhead","type":"number","format":"default","description":"Capitalization from the summation of average short term debt, long term debt, preferred stock, and common equity."},{"name":"capitalization_of_construction_overhead_capitalization_ration","title":"Capitalization of Construction Overhead, Capitalization Ration","type":"number","format":"default","description":"The total capitalization ration."},{"name":"capitalization_of_construction_overhead_long_term_debt","title":"Capitalization of Construction Overhead, Long-Term Debt","type":"number","format":"default","description":"Long term debt amount used for computation of construction overhead procedure."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_accounts_219_duration","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_accounts_219_duration"},"title":"219 - 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_accounts","title":"Other Accounts","type":"number","format":"default","description":"Amount representing the total of changes to depreciation provision included in other accounts."},{"name":"other_accounts_description","title":"Other Accounts Description","type":"string","format":"default","description":"Description of amounts representing the total of changes to depreciation provision included in other accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis","other_clearing_accounts_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_accounts_219_instant","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_accounts_219_instant"},"title":"219 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Other Accounts - instant","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"other_clearing_accounts_axis","title":"Other Clearing Accounts [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other clearing accounts"}],"primary_key":["entity_id","filing_name","publication_time","date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis","other_clearing_accounts_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_debit_or_credit_items_219_duration","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_debit_or_credit_items_219_duration"},"title":"219 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Other Debit or Credit Items - duration","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"other_debit_or_credit_items_axis","title":"Other Debit or Credit Items [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about Other Debit or Credit Items"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_adjustments_to_accumulated_depreciation_description","title":"Other Adjustments to Accumulated Depreciation, Description","type":"string","format":"default","description":"Description of other adjustments made to accumulated depreciation during the period."},{"name":"other_adjustments_to_accumulated_depreciation","title":"Other Adjustments to Accumulated Depreciation","type":"number","format":"default","description":"Amount of other adjustments made to accumulated depreciation during the year."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis","other_debit_or_credit_items_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_debit_or_credit_items_219_instant","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_other_debit_or_credit_items_219_instant"},"title":"219 - 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Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Section A - duration","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"cost_of_removal_of_plant","title":"Cost of Removal of Plant","type":"number","format":"default","description":"Cost related to the removal of a plant during the period."},{"name":"depreciation_provision","title":"Depreciation Provision","type":"number","format":"default","description":"The total amount of depreciation provision for the period."},{"name":"depreciation_expense_for_asset_retirement_costs","title":"Depreciation Expense for Asset Retirement Costs","type":"number","format":"default","description":"This account shall include the depreciation expense for asset retirement costs included in gas utility plant in service."},{"name":"depreciation_expense_excluding_adjustments","title":"Depreciation Expense, Excluding Adjustments","type":"number","format":"default","description":"Depreciation expese excluding permissible adjustments."},{"name":"expenses_of_gas_plant_leased_to_others","title":"Expenses of Gas Plant Leased to Others","type":"number","format":"default","description":"A. These accounts shall include, respectively, revenues from gas property constituting a distinct operating unit or system leased by the utility to others, and which property is properly includible in account 104, Gas Plant Leased to Others, and the expenses attributable to such property.\n\nB. The detail of expenses shall be kept or supported so as to show separately the following:\n\nOperation.\n\nMaintenance.\n\nDepreciation.\n\nAmortization.\n\nNote: Related taxes shall be recorded in account 408.1, Taxes Other Than Income Taxes, Utility Operating Income, or account 409.1, Income Taxes, Utility Operating Income, as appropriate."},{"name":"other_accounts","title":"Other Accounts","type":"number","format":"default","description":"Amount representing the total of changes to depreciation provision included in other accounts."},{"name":"salvage_value_of_retired_plant","title":"Salvage Value of Retired Plant","type":"number","format":"default","description":"Amount representing the salvage value of plant being retired."},{"name":"book_cost_of_asset_retirement_costs","title":"Book Cost of Asset Retirement Costs","type":"number","format":"default","description":"The book value of asset retirement costs."},{"name":"other_adjustments_to_accumulated_depreciation","title":"Other Adjustments to Accumulated Depreciation","type":"number","format":"default","description":"Amount of other adjustments made to accumulated depreciation during the year."},{"name":"net_charges_for_retired_plant","title":"Net Charges for Retired Plant","type":"number","format":"default","description":"The net amount of charges for plant being retired."},{"name":"transportation_expenses_clearing","title":"Transportation Expenses-Clearing","type":"number","format":"default","description":"Amount of transportation expenses held in clearing account."},{"name":"book_cost_of_retired_plant","title":"Book Cost of Retired Plant","type":"number","format":"default","description":"The book value of plant being retired."},{"name":"other_clearing_accounts","title":"Other Clearing Accounts","type":"number","format":"default","description":"Amounts held in other clearing accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_a_219_instant","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_a_219_instant"},"title":"219 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Section A - instant","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"accumulated_provision_for_depreciation_of_gas_utility_plant","title":"Accumulated Provision for Depreciation of Gas Utility Plant","type":"number","format":"default","description":"A. This account shall be credited with the following:\n\n(1) Amounts charged to account 403, Depreciation Expense, or to clearing accounts for current depreciation expense for gas plant in service.\n\n(2) Amounts charged to account 403.1, Depreciation expense for asset retirement costs, for current depreciation expense related to asset retirement costs in gas plant in service in a separate subaccount.\n\n(3) Amounts charged to account 421, Miscellaneous Nonoperating Income, for depreciation expense on property included in account 105, Gas Plant Held for Future Use, or 105.1, Production Properties Held for Future Use. Include also, the balance of accumulated provision for depreciation on property when transferred to account 105 or 105.1, from other property accounts. Normally, account 108 will not be used for current depreciation provisions because, as provided herein, the service life during which depreciation is computed commences with the date property is includible in gas plant in service; however, if special circumstances indicate the propriety of current accruals for depreciation, such charges shall be made to account 421, Miscellaneous Nonoperating Income.\n\n(4) Amounts charged to account 413, Expenses of Gas Plant Leased to Others, for gas plant included in account 104, Gas Plant Leased to Others.\n\n(5) Amounts charged to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, or to clearing accounts for current depreciation expense.\n\n(6) Amounts of depreciation applicable to gas properties acquired as operating units or systems. (See gas plant instruction 5.)\n\n(7) Amounts charged to account 182.1, Extraordinary Property Losses, when authorized by the Commission.\n\n(8) Amounts of depreciation applicable to gas plant donated to the utility.\n\n(The utility shall maintain separate subaccounts for depreciation applicable to gas plant in service, gas plant leased to others and gas plant held for future use.)\n\nB. At the time of retirement of depreciable gas utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirements, cost of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be included in a separate subaccount hereunder. Upon completion of the work order, the proper distribution to subdivision of this account shall be made as provided in the following paragraph.\n\nC. For general ledger and balance sheet purposes, this account shall be regarded and treated as a single composite provision for depreciation. For purposes of analysis, however, each utility shall maintain subsidiary records in which this account is segregating according to the following functional classification for gas plant:\n\n(1) Production—manufactured gas, (2) production and gathering—natural gas, (3) products extraction—natural gas, (4) underground gas storage, (5) other storage, (6) base load LNG terminaling and processing plant, (7) transmission, (8) distribution, and (9) general. These subsidiary records shall reflect the current credits and debits to this account in sufficient detail to show separately for each such functional classification (a) the amount of provision for depreciation, (b) the book cost of property retired, (c) cost of removal, (d) salvage, and (e) other items, including recoveries from insurance. Separate subsidiary records shall be maintained for the amount of accrued cost of removal other than legal obligations for the retirement of plant recorded in account 108, Accumulated provision for depreciation of gas utility plant.\n\nD. When transfers of plant are made from one gas plant account to another, or from or to another utility department, or from or to nonutility property accounts, the accounting for the related accumulated provision for depreciation shall be as provided in gas plant instruction 12.\n\nE. The utility is restricted in its use of the provision for depreciation to the purposes set forth above. It shall not transfer any portion of this account to retained earnings or make any other use thereof without authorization by the Commission."}],"primary_key":["entity_id","filing_name","publication_time","date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_b_219_duration","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_b_219_duration"},"title":"219 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Section B - duration","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_b_219_instant","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_b_219_instant"},"title":"219 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Section B - instant","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accumulated_provision_for_depreciation_of_gas_utility_axis","title":"Accumulated Provision for Depreciation of Gas Utility [Axis]","type":"string","format":"default","description":"Information the accumulated provision for depreciation of a gas utility categorized by type."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"accumulated_depreciation_products_extraction_natural_gas","title":"Accumulated Depreciation, Products Extraction, Natural Gas","type":"number","format":"default","description":"The cumulative amount of depreciation, related to production extraction natural gas assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_production_and_gathering_natural_gas","title":"Accumulated Depreciation, Production and Gathering, Natural Gas","type":"number","format":"default","description":"The cumulative amount of depreciation, related to production and gathering natural gas assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_productions_manufactured_gas","title":"Accumulated Depreciation, Productions Manufactured Gas","type":"number","format":"default","description":"The cumulative amount of depreciation, related to manufactured gas assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_distribution","title":"Accumulated Depreciation, Distribution","type":"number","format":"default","description":"The cumulative amount of depreciation, related to distribution plant assets, that has been recognized in the income statement."},{"name":"accumulated_provision_for_depreciation_of_gas_utility_plant","title":"Accumulated Provision for Depreciation of Gas Utility Plant","type":"number","format":"default","description":"A. This account shall be credited with the following:\n\n(1) Amounts charged to account 403, Depreciation Expense, or to clearing accounts for current depreciation expense for gas plant in service.\n\n(2) Amounts charged to account 403.1, Depreciation expense for asset retirement costs, for current depreciation expense related to asset retirement costs in gas plant in service in a separate subaccount.\n\n(3) Amounts charged to account 421, Miscellaneous Nonoperating Income, for depreciation expense on property included in account 105, Gas Plant Held for Future Use, or 105.1, Production Properties Held for Future Use. Include also, the balance of accumulated provision for depreciation on property when transferred to account 105 or 105.1, from other property accounts. Normally, account 108 will not be used for current depreciation provisions because, as provided herein, the service life during which depreciation is computed commences with the date property is includible in gas plant in service; however, if special circumstances indicate the propriety of current accruals for depreciation, such charges shall be made to account 421, Miscellaneous Nonoperating Income.\n\n(4) Amounts charged to account 413, Expenses of Gas Plant Leased to Others, for gas plant included in account 104, Gas Plant Leased to Others.\n\n(5) Amounts charged to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, or to clearing accounts for current depreciation expense.\n\n(6) Amounts of depreciation applicable to gas properties acquired as operating units or systems. (See gas plant instruction 5.)\n\n(7) Amounts charged to account 182.1, Extraordinary Property Losses, when authorized by the Commission.\n\n(8) Amounts of depreciation applicable to gas plant donated to the utility.\n\n(The utility shall maintain separate subaccounts for depreciation applicable to gas plant in service, gas plant leased to others and gas plant held for future use.)\n\nB. At the time of retirement of depreciable gas utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirements, cost of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be included in a separate subaccount hereunder. Upon completion of the work order, the proper distribution to subdivision of this account shall be made as provided in the following paragraph.\n\nC. For general ledger and balance sheet purposes, this account shall be regarded and treated as a single composite provision for depreciation. For purposes of analysis, however, each utility shall maintain subsidiary records in which this account is segregating according to the following functional classification for gas plant:\n\n(1) Production—manufactured gas, (2) production and gathering—natural gas, (3) products extraction—natural gas, (4) underground gas storage, (5) other storage, (6) base load LNG terminaling and processing plant, (7) transmission, (8) distribution, and (9) general. These subsidiary records shall reflect the current credits and debits to this account in sufficient detail to show separately for each such functional classification (a) the amount of provision for depreciation, (b) the book cost of property retired, (c) cost of removal, (d) salvage, and (e) other items, including recoveries from insurance. Separate subsidiary records shall be maintained for the amount of accrued cost of removal other than legal obligations for the retirement of plant recorded in account 108, Accumulated provision for depreciation of gas utility plant.\n\nD. When transfers of plant are made from one gas plant account to another, or from or to another utility department, or from or to nonutility property accounts, the accounting for the related accumulated provision for depreciation shall be as provided in gas plant instruction 12.\n\nE. The utility is restricted in its use of the provision for depreciation to the purposes set forth above. It shall not transfer any portion of this account to retained earnings or make any other use thereof without authorization by the Commission."},{"name":"accumulated_depreciation_base_load_lng_terminaling_and_processing_plant","title":"Accumulated Depreciation, Base Load Lng Terminaling and Processing Plant","type":"number","format":"default","description":"The cumulative amount of depreciation, related to base load LNG terminaling and processing plant assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_other_storage","title":"Accumulated Depreciation, Other Storage","type":"number","format":"default","description":"The cumulative amount of depreciation, related to other storage plant assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_general","title":"Accumulated Depreciation, General","type":"number","format":"default","description":"The cumulative amount of depreciation, related to general plant assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_transmission","title":"Accumulated Depreciation, Transmission","type":"number","format":"default","description":"The cumulative amount of depreciation, related to transmision plant assets, that has been recognized in the income statement."},{"name":"accumulated_depreciation_underground_gas_storage","title":"Accumulated Depreciation, Underground Gas Storage","type":"number","format":"default","description":"The cumulative amount of depreciation, related to underground storage plant assets, that has been recognized in the income statement."}],"primary_key":["entity_id","filing_name","publication_time","date","accumulated_provision_for_depreciation_of_gas_utility_axis","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_stored_220_duration","dialect":{"table":"gas_stored_220_duration"},"title":"220 - Schedule - Gas Stored - duration","description":"ferc:ScheduleGasStoredAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_owed_to_system_gas_gas_withdrawn_from_storage","title":"Gas Owed to System Gas, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of gas owed to system gas withdrawn from storage."},{"name":"liquefied_natural_gas_stored_gas_withdrawn_from_storage","title":"Liquefied Natural Gas Stored, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of liquefied natural gas withdrawn from storage."},{"name":"gas_stored_base_gas_other_debits_and_credits","title":"Gas Stored-Base Gas, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored base gas inventory."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent_gas_withdrawn_from_storage","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of gas withdrawn from storage in reservoirs and pipelines, classified as noncurrent."},{"name":"gas_owed_to_system_gas_other_debits_and_credits","title":"Gas Owed to System Gas, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored gas owed to system gas inventory."},{"name":"liquefied_natural_gas_held_for_processing_gas_delivered_to_storage","title":"Liquefied Natural Gas Held for Processing, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of liquefied natural gas held for processing delivered to storage."},{"name":"liquefied_natural_gas_held_for_processing_gas_withdrawn_from_storage","title":"Liquefied Natural Gas Held for Processing, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of liquefied natural gas held for processing withdrawn from storage."},{"name":"liquefied_natural_gas_stored_other_debits_and_credits","title":"Liquefied Natural Gas Stored, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored liquefied natural gas inventory."},{"name":"liquefied_natural_gas_stored_gas_delivered_to_storage","title":"Liquefied Natural Gas Stored, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of liquefied natural gas delivered to storage."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent_other_debits_and_credits","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to gas inventory stored in reservoirs and pipelines, classified as noncurrent."},{"name":"gas_stored_current_gas_delivered_to_storage","title":"Gas Stored, Current, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of gas delivered to storage, classified as current."},{"name":"gas_owed_to_system_gas_gas_delivered_to_storage","title":"Gas Owed to System Gas, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of gas owed to system gas delivered to storage."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent_gas_delivered_to_storage","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of gas delivered to storage in reservoirs and pipelines, classified as noncurrent."},{"name":"stored_gas_inventory_gas_delivered_to_storage","title":"Stored Gas Inventory, Gas Delivered to Storage","type":"number","format":"default","description":"Total amount of gas delivered to storage."},{"name":"stored_gas_inventory_other_debits_and_credits","title":"Stored Gas Inventory, Other Debits and Credits","type":"number","format":"default","description":"Total other adjustments to stored gas inventory."},{"name":"stored_gas_inventory_gas_withdrawn_from_storage","title":"Stored Gas Inventory, Gas Withdrawn from Storage","type":"number","format":"default","description":"Total amount of gas withdrawn from storage."},{"name":"gas_stored_current_other_debits_and_credits","title":"Gas Stored, Current, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored gas inventory, classified as current."},{"name":"gas_stored_base_gas_gas_withdrawn_from_storage","title":"Gas Stored-Base Gas, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of base gas withdrawn from storage."},{"name":"gas_stored_base_gas_gas_delivered_to_storage","title":"Gas Stored-Base Gas, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of base gas delivered to storage."},{"name":"system_balancing_gas_other_debits_and_credits","title":"System Balancing Gas, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored system gas inventory."},{"name":"liquefied_natural_gas_held_for_processing_other_debits_and_credits","title":"Liquefied Natural Gas Held for Processing, Other Debits and Credits","type":"number","format":"default","description":"Other adjustments to stored liquefied natural gas held for processing inventory."},{"name":"system_balancing_gas_gas_withdrawn_from_storage","title":"System Balancing Gas, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of system gas withdrawn from storage."},{"name":"system_balancing_gas_gas_delivered_to_storage","title":"System Balancing Gas, Gas Delivered to Storage","type":"number","format":"default","description":"Amount of system gas delivered to storage."},{"name":"gas_stored_current_gas_withdrawn_from_storage","title":"Gas Stored, Current, Gas Withdrawn from Storage","type":"number","format":"default","description":"Amount of gas withdrawn from storage, classified as current."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_stored_220_instant","dialect":{"table":"gas_stored_220_instant"},"title":"220 - Schedule - Gas Stored - instant","description":"ferc:ScheduleGasStoredAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"liquefied_natural_gas_held_for_processing","title":"Liquefied Natural Gas Held for Processing","type":"number","format":"default","description":"A. This account shall include the cost of base load liquefied natural gas available for vaporization and injection into the utility's natural gas system.\n\nB. Natural gas purchased in a liquefied form shall be priced at the cost of such gas to the utility.\n\nC. Amounts debited to this account for liquefied natural gas purchased for processing shall be credited to account 809.2, Deliveries of Natural Gas for Processing—Credit. Amounts credited for liquefied natural gas processed shall be debited to account 809.1, Withdrawals of Liquefied Natural Gas Held for Processing—Debit.\n\nD. Withdrawals of gas held for vaporization may be priced according to the first-in-first-out, last-in-first-out or weighted average cost method provided the method adopted by the utility is used consistently from year to year and inventory records are maintained in accordance therewith. Commission approval must be obtained for any other pricing method or for any change from the pricing method adopted by the utility. Separate records shall be maintained for Dth of gas purchased for processing, processed, and remaining for processing.\n\nE. Adjustments for inventory losses shall be charged to account 846.1, Gas Losses."},{"name":"system_balancing_gas","title":"System Balancing Gas","type":"number","format":"default","description":"This account is to be used to record the cost of system gas designated as available for transmission load balancing (including no-notice transportation) and other uses associated with maintaining efficient transmission operations other than gas properly recordable in Account 117.1 or the plant accounts. Detailed records must be kept separately identifying volumes and unit prices of system gas held in underground storage facilities and held in pipelines.\n\nFor utilities using fixed asset accounting, the cost initially recorded herein cannot be changed except for adjustments to volumes designated as system gas. Encroachments upon system gas must be accounted for in accordance with the instructions to Account 117.4, Gas owed to system gas."},{"name":"liquefied_natural_gas_stored","title":"Liquefied Natural Gas Stored","type":"number","format":"default","description":"A. This account shall include the cost of liquefied natural gas stored in above or below ground facilities.\n\nB. Natural gas purchased in a liquefied form shall be priced at the cost of such gas to the utility. Natural gas liquefied by the utility shall be priced according to generally accepted methods of cost determination consistently applied from year to year. Transmission expenses for facilities to the utility used in moving the gas to the storage facilities shall not be included in the inventory of gas except as may be authorized by the Commission.\n\nC. Amounts debited to this account for natural gas placed in stored shall be credited to account 808.2, Gas Delivered to Storage—Credit. Amounts credited to this account for gas withdrawn from storage shall be debited to account 808.1, Gas Withdrawn from Storage—Debit.\n\nD. Withdrawals of gas may be priced according to the first-in-first-out, last-in-first-out, or weighted average cost method provided the method adopted by the utility is used consistently from year to year and inventory records are maintained in accordance therewith. Commission approval must be obtained for any other pricing method or for any change in the pricing method adopted by the utility. Separate records shall be maintained for each storage project of the Dth of gas delivered to storage and remaining in storage.\n\nE. Adjustments for inventory losses shall be charged to account 842.3, Gas Losses."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent_units","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent, Units","type":"number","format":"default","description":"Amount of gas inventory stored in reservoirs and pipelines, in dekatherms, classified as noncurrent."},{"name":"liquefied_natural_gas_stored_units","title":"Liquefied Natural Gas Stored, Units","type":"number","format":"default","description":"Amount of liquefied natural gas inventory in storage, in dekatherms."},{"name":"liquefied_natural_gas_held_for_processing_units","title":"Liquefied Natural Gas Held for Processing, Units","type":"number","format":"default","description":"Amount of liquefied natural gas held for processing inventory in storage, in dekatherms."},{"name":"gas_stored_base_gas","title":"Gas Stored-Base Gas","type":"number","format":"default","description":"This account is to include the cost of recoverable gas volumes that are necessary, in addition to those volumes for which cost are properly includable in Account 101, Gas plant in service, to maintain pressure and deliverability requirements for each storage facility. Nonrecoverable gas volumes used for this purpose are to be recorded in Account 352.3, Nonrecoverable natural gas. For utilities using the fixed asset method of accounting, the cost of base gas applicable to each gas storage facility shall not be changed from the amount initially recorded except to reflect changes in volumes designated as base gas. If an inventory method is used to account for gas included herein, the utility may, at its election, price withdrawals in accordance with the instructions to Account 117.4."},{"name":"system_balancing_gas_units","title":"System Balancing Gas, Units","type":"number","format":"default","description":"Amount of system gas inventory in storage, in dekatherms."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent_amount_per_dth","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent, Amount Per Dth","type":"number","format":"default","description":"Amount of gas inventory stored in reservoirs and pipelines per dekatherm, classified as noncurrent."},{"name":"stored_gas_inventory","title":"Stored Gas Inventory","type":"number","format":"default","description":"Total amount of gas stored in inventory."},{"name":"liquefied_natural_gas_stored_amount_per_dth","title":"Liquefied Natural Gas Stored, Amount Per Dth","type":"number","format":"default","description":"Amount of stored liquefied natural gas inventory per dekatherm."},{"name":"gas_owed_to_system_gas_amount_per_dth","title":"Gas Owed to System Gas, Amount Per Dth","type":"number","format":"default","description":"Amount of stored gas owed to system gas inventory per dekatherm."},{"name":"gas_stored_current_amount_per_dth","title":"Gas Stored, Current, Amount Per Dth","type":"number","format":"default","description":"Amount of stored gas inventory, classified as current, per dekatherm."},{"name":"stored_gas_inventory_units","title":"Stored Gas Inventory, Units","type":"number","format":"default","description":"Total amount of gas inventory in storage, in dekatherms."},{"name":"gas_stored_current_units","title":"Gas Stored, Current, Units","type":"number","format":"default","description":"Amount of gas inventory in storage, in dekatherms, classified as current."},{"name":"gas_owed_to_system_gas_units","title":"Gas Owed to System Gas, Units","type":"number","format":"default","description":"Amount of gas owed to system gas inventory in storage, in dekatherms."},{"name":"stored_gas_inventory_amount_per_dth","title":"Stored Gas Inventory, Amount Per Dth","type":"number","format":"default","description":"Total amount of stored gas inventory per dekatherm."},{"name":"gas_stored_base_gas_units","title":"Gas Stored-Base Gas, Units","type":"number","format":"default","description":"Amount of base gas inventory in storage, in dekatherms."},{"name":"system_balancing_gas_amount_per_dth","title":"System Balancing Gas, Amount Per Dth","type":"number","format":"default","description":"Amount of stored system gas inventory per dekatherm."},{"name":"gas_owed_to_system_gas","title":"Gas Owed to System Gas","type":"number","format":"default","description":"This account is to be used to record encroachments of system gas under the fixed asset method. This account may also be used to record encroachments of base gas for utilities electing to use an inventory method of accounting for system gas. Utilities may revalve cumulative net imbalances, net all transactions, and record one monthly entry with one month-end price for valuation purposes."},{"name":"gas_stored_current","title":"Gas Stored, Current","type":"number","format":"default","description":"This account shall be debited with such amounts as are credited to Account 117.2, System balancing gas, (for utilities using an inventory method of accounting for system gas) and Account 117.3, Gas Stored in Reservoirs and Pipelines-Noncurrent, to reflect classification for balance sheet purposes of such portion of the inventory of gas stored as represents a current asset according to conventional rules for classification of current assets.\n NOTE: It shall not be considered conformity to conventional rules of current asset classification if the amount included in this account exceeds an amount equal to the cost of estimated withdrawals of gas from storage within the 24-month period from date of the balance sheet, or if the amount represents a volume of gas which, in fact, could not be withdrawn from storage without impairing pressure levels needed for normal operating purposes."},{"name":"liquefied_natural_gas_held_for_processing_amount_per_dth","title":"Liquefied Natural Gas Held for Processing, Amount Per Dth","type":"number","format":"default","description":"Amount of stored liquefied natural gas held for processing inventory per dekatherm."},{"name":"gas_stored_base_gas_amount_per_dth","title":"Gas Stored-Base Gas, Amount Per Dth","type":"number","format":"default","description":"Amount of stored base gas inventory per dekatherm."},{"name":"gas_stored_in_reservoirs_and_pipelines_noncurrent","title":"Gas Stored in Reservoirs and Pipelines-Noncurrent","type":"number","format":"default","description":"This account is to include the cost of stored gas owned by the utility and available for sale or other purposes. Gas included in this account must be accounted for using an inventory method in accordance with the Special Instructions to Accounts 117.1, 117.2, and 117.3."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_account_123_124_and_136_222_duration","dialect":{"table":"investments_account_123_124_and_136_222_duration"},"title":"222 - Schedule - Investments (Account 123, 124 and 136) - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_axis","title":"Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of investments."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_principal_amount_or_number_of_shares","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Principal Amount or Number of Shares","type":"string","format":"default","description":"Description of either the principal amount for investments in bonds, or number of shares for investments in capital stock. \n\nNote: This element will be deprecated because the financial reporting concept can be conveyed with two separate elements. \nDeprecation Replacement: InvestmentInBondsPrincipalAmount and/or InvestmentInCapitalStockNumberOfShares."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_revenues","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_sales_or_other_dispositions","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_gain_or_loss_from_investment_disposed_of","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Gain or (Loss) from Investment Disposed Of","type":"number","format":"default","description":"Report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment."},{"name":"indicator_investments_are_pledged","title":"Indicator Investments Are Pledged","type":"boolean","format":"default","description":"This value identifies any securities, notes or accounts that were pledged.. If the reported value is TRUE, which is equivalent to the asterisk (the item is pledged), otherwise FALSE, which means the item is not pledged."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_purchases_or_additions","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period. Includes investments in associated companies, temporary cash investments, and other investments."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_account_123_124_and_136_222_instant","dialect":{"table":"investments_account_123_124_and_136_222_instant"},"title":"222 - Schedule - Investments (Account 123, 124 and 136) - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investments_axis","title":"Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_at_book_cost","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments at Book Cost","type":"number","format":"default","description":"Amount at which investments, including investments in associated companies, temporary cash investments, and other investments are recorded in the accounts without deduction of related provisions."}],"primary_key":["entity_id","filing_name","publication_time","date","investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_account_123_124_and_136_totals_222_duration","dialect":{"table":"investments_account_123_124_and_136_totals_222_duration"},"title":"222 - Schedule - Investments (Account 123, 124 and 136) - Totals - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_revenues","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_purchases_or_additions","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_gain_or_loss_from_investment_disposed_of","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Gain or (Loss) from Investment Disposed Of","type":"number","format":"default","description":"Report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment."},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_sales_or_other_dispositions","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments, Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period. Includes investments in associated companies, temporary cash investments, and other investments."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_account_123_124_and_136_totals_222_instant","dialect":{"table":"investments_account_123_124_and_136_totals_222_instant"},"title":"222 - Schedule - Investments (Account 123, 124 and 136) - Totals - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investments_in_associated_companies_other_investments_and_temporary_cash_investments_at_book_cost","title":"Investments in Associated Companies, Other Investments, and Temporary Cash Investments at Book Cost","type":"number","format":"default","description":"Amount at which investments, including investments in associated companies, temporary cash investments, and other investments are recorded in the accounts without deduction of related provisions."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_associated_companies_account_123_222_duration","dialect":{"table":"investments_in_associated_companies_account_123_222_duration"},"title":"222 - Schedule - Investments in Associated Companies (Account 123) - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_in_associated_companies_axis","title":"Investments in Associated Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments in associated companies."},{"name":"date_of_acquisition_for_investments","title":"Date of Acquisition for Investments","type":"date","format":"default","description":"Date that respondent acquired the underlying investment."},{"name":"investments_in_associated_companies_gain_or_loss_from_investment_disposed","title":"Investments in Associated Companies Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 123, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"investments_in_associated_companies_revenues","title":"Investments in Associated Companies Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 123."},{"name":"investments_in_associated_companies_sales_or_other_dispositions","title":"Investments in Associated Companies Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 123. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"date_of_maturity_for_investments","title":"Date of Maturity for Investments","type":"date","format":"default","description":"Date when the investments are scheduled to be fully repaid or liquidated."},{"name":"investments_in_associated_companies_purchases_or_additions","title":"Investments in Associated Companies Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 123. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of investments."},{"name":"indicator_investments_are_pledged","title":"Indicator Investments Are Pledged","type":"boolean","format":"default","description":"This value identifies any securities, notes or accounts that were pledged.. If the reported value is TRUE, which is equivalent to the asterisk (the item is pledged), otherwise FALSE, which means the item is not pledged."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","investments_in_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_associated_companies_account_123_222_instant","dialect":{"table":"investments_in_associated_companies_account_123_222_instant"},"title":"222 - Schedule - Investments in Associated Companies (Account 123) - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investments_in_associated_companies_axis","title":"Investments in Associated Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments in associated companies."},{"name":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond investments."},{"name":"investment_in_associated_companies","title":"Investment in Associated Companies","type":"number","format":"default","description":"A.Thisaccountshallincludethe bookcostofinvestmentsinsecurities issuedor assumedbyassociatedcom- paniesandinvestmentadvancesto suchcompanies, includinginterestaccrued thereon when such interest is not subject to current settlement, provided thattheinvestmentdoesnotrelateto asubsidiarycompany.(Iftheinvestmentrelatestoasubsidiarycompany it shall be included in account entry to therecording ofamortizationofdis- countorpremiumoninterestbearing investments.Includeherein theoffset- ting123.1,InvestmentinSubsidiary Companies.)(See account419, Interest and Dividend Income.)\n \n B.Thisaccountshallbemaintained in suchmannerastoshowtheinvest- mentinsecuritiesof,andadvancesto, each associated company together with fullparticularsregardinganyofsuch investments that are pledged.\n \n NOTEA:Securitiesandadvancesofassoci- atedcompaniesownedandpledgedshallbe included in this account, but such securities, if held in special deposits or in special funds, shallbeincludedintheappropriatedeposit or fund account. A complete record of securities pledged shall be maintained.\n \n NOTEB: Securities of associated companies heldastemporarycashinvestmentsareincludibleinaccount136,TemporaryCashIn- vestments.\n \n NOTEC: Balances in open accounts with as- sociatedcompanies,whicharesubjectto current settlement, are includible in account 146,AccountsReceivablefromAssociated Companies.\n \n NOTED:Theutilitymaywritedownthe costofanysecurityinrecognitionofadecline in the value thereof. Securities shall be writtenofforwrittendowntoanominal valueiftherebeno reasonableprospectof substantialvalue.Fluctuationsin market valueshallnotberecordedbutapermanent impairmentinthevalueof securitiesshall berecognizedintheaccounts.When securi- tiesarewrittenoffor writtendown,the amountoftheadjustmentshallbecharged toaccount426.5,Other Deductions,ortoan appropriateaccountforaccumulatedprovi- sionsfor lossinvalue establishe separate subdivision of this account."},{"name":"investments_in_capital_stock_number_of_shares_for_investments","title":"Investments in Capital Stock, Number of Shares for Investments","type":"number","format":"default","description":"Number of shares of capital stock held as investment at the end of the period."}],"primary_key":["entity_id","filing_name","publication_time","date","investments_in_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_associated_companies_account_123_totals_222_duration","dialect":{"table":"investments_in_associated_companies_account_123_totals_222_duration"},"title":"222 - Schedule - Investments in Associated Companies (Account 123) - Totals - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_in_associated_companies_purchases_or_additions","title":"Investments in Associated Companies Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 123. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_associated_companies_revenues","title":"Investments in Associated Companies Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 123."},{"name":"investments_in_associated_companies_sales_or_other_dispositions","title":"Investments in Associated Companies Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 123. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_associated_companies_gain_or_loss_from_investment_disposed","title":"Investments in Associated Companies Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 123, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_associated_companies_account_123_totals_222_instant","dialect":{"table":"investments_in_associated_companies_account_123_totals_222_instant"},"title":"222 - Schedule - Investments in Associated Companies (Account 123) - Totals - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investment_in_associated_companies","title":"Investment in Associated Companies","type":"number","format":"default","description":"A.Thisaccountshallincludethe bookcostofinvestmentsinsecurities issuedor assumedbyassociatedcom- paniesandinvestmentadvancesto suchcompanies, includinginterestaccrued thereon when such interest is not subject to current settlement, provided thattheinvestmentdoesnotrelateto asubsidiarycompany.(Iftheinvestmentrelatestoasubsidiarycompany it shall be included in account entry to therecording ofamortizationofdis- countorpremiumoninterestbearing investments.Includeherein theoffset- ting123.1,InvestmentinSubsidiary Companies.)(See account419, Interest and Dividend Income.)\n \n B.Thisaccountshallbemaintained in suchmannerastoshowtheinvest- mentinsecuritiesof,andadvancesto, each associated company together with fullparticularsregardinganyofsuch investments that are pledged.\n \n NOTEA:Securitiesandadvancesofassoci- atedcompaniesownedandpledgedshallbe included in this account, but such securities, if held in special deposits or in special funds, shallbeincludedintheappropriatedeposit or fund account. A complete record of securities pledged shall be maintained.\n \n NOTEB: Securities of associated companies heldastemporarycashinvestmentsareincludibleinaccount136,TemporaryCashIn- vestments.\n \n NOTEC: Balances in open accounts with as- sociatedcompanies,whicharesubjectto current settlement, are includible in account 146,AccountsReceivablefromAssociated Companies.\n \n NOTED:Theutilitymaywritedownthe costofanysecurityinrecognitionofadecline in the value thereof. Securities shall be writtenofforwrittendowntoanominal valueiftherebeno reasonableprospectof substantialvalue.Fluctuationsin market valueshallnotberecordedbutapermanent impairmentinthevalueof securitiesshall berecognizedintheaccounts.When securi- tiesarewrittenoffor writtendown,the amountoftheadjustmentshallbecharged toaccount426.5,Other Deductions,ortoan appropriateaccountforaccumulatedprovi- sionsfor lossinvalue establishe separate subdivision of this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_other_investments_account_124_222_duration","dialect":{"table":"investments_in_other_investments_account_124_222_duration"},"title":"222 - Schedule - Investments in Other Investments (Account 124) - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_investments_axis","title":"Other Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other investments"},{"name":"date_of_acquisition_for_investments","title":"Date of Acquisition for Investments","type":"date","format":"default","description":"Date that respondent acquired the underlying investment."},{"name":"investments_in_other_investments_purchases_or_additions","title":"Investments in Other Investments Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 124. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"investments_in_other_investments_revenues","title":"Investments in Other Investments Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 124."},{"name":"investments_in_other_investments_sales_or_other_dispositions","title":"Investments in Other Investments Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 124. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"date_of_maturity_for_investments","title":"Date of Maturity for Investments","type":"date","format":"default","description":"Date when the investments are scheduled to be fully repaid or liquidated."},{"name":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of investments."},{"name":"investments_in_other_investments_gain_or_loss_from_investment_disposed","title":"Investments in Other Investments Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 124, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."},{"name":"indicator_investments_are_pledged","title":"Indicator Investments Are Pledged","type":"boolean","format":"default","description":"This value identifies any securities, notes or accounts that were pledged.. If the reported value is TRUE, which is equivalent to the asterisk (the item is pledged), otherwise FALSE, which means the item is not pledged."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_other_investments_account_124_222_instant","dialect":{"table":"investments_in_other_investments_account_124_222_instant"},"title":"222 - Schedule - Investments in Other Investments (Account 124) - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_investments_axis","title":"Other Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other investments"},{"name":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond investments."},{"name":"investments_in_capital_stock_number_of_shares_for_investments","title":"Investments in Capital Stock, Number of Shares for Investments","type":"number","format":"default","description":"Number of shares of capital stock held as investment at the end of the period."},{"name":"other_investments","title":"Other Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments in securities issued or assumed by nonassociated companies, investment advances to such companies, and any investments not accounted for elsewhere. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, interest and dividend income.) \nB. The cost of capital stock of the utility reacquired by it under a definite plan for resale pursuant to authorization by the Board of Directors may, if permitted by statutes, be included in a separate subdivision of this account. (See also account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, and account 217, Reacquired Capital Stock.) \nC. The records shall be maintained in such manner as to show the amount of each investment and the investment advances to each person. \nNote A: Securities owned and pledged shall be included in this account, but securities held in special deposits or in special funds shall be included in appropriate deposit or fund accounts. A complete record of securities pledged shall be maintained.\nNote B: Securities held as temporary cash investments shall not be included in this account.\nNote C: See Note D of account 123."}],"primary_key":["entity_id","filing_name","publication_time","date","other_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_other_investments_account_124_totals_222_duration","dialect":{"table":"investments_in_other_investments_account_124_totals_222_duration"},"title":"222 - Schedule - Investments in Other Investments (Account 124) - Totals - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_in_other_investments_purchases_or_additions","title":"Investments in Other Investments Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 124. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_other_investments_revenues","title":"Investments in Other Investments Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 124."},{"name":"investments_in_other_investments_sales_or_other_dispositions","title":"Investments in Other Investments Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 124. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_in_other_investments_gain_or_loss_from_investment_disposed","title":"Investments in Other Investments Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 124, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_other_investments_account_124_totals_222_instant","dialect":{"table":"investments_in_other_investments_account_124_totals_222_instant"},"title":"222 - Schedule - Investments in Other Investments (Account 124) - Totals - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_investments","title":"Other Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments in securities issued or assumed by nonassociated companies, investment advances to such companies, and any investments not accounted for elsewhere. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, interest and dividend income.) \nB. The cost of capital stock of the utility reacquired by it under a definite plan for resale pursuant to authorization by the Board of Directors may, if permitted by statutes, be included in a separate subdivision of this account. (See also account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, and account 217, Reacquired Capital Stock.) \nC. The records shall be maintained in such manner as to show the amount of each investment and the investment advances to each person. \nNote A: Securities owned and pledged shall be included in this account, but securities held in special deposits or in special funds shall be included in appropriate deposit or fund accounts. A complete record of securities pledged shall be maintained.\nNote B: Securities held as temporary cash investments shall not be included in this account.\nNote C: See Note D of account 123."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"temporary_cash_investments_account_136_222_duration","dialect":{"table":"temporary_cash_investments_account_136_222_duration"},"title":"222 - Schedule - Temporary Cash Investments (Account 136) - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"temporary_cash_investments_axis","title":"Temporary Cash Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about temporary cash investments"},{"name":"date_of_acquisition_for_investments","title":"Date of Acquisition for Investments","type":"date","format":"default","description":"Date that respondent acquired the underlying investment."},{"name":"investments_to_invest_temporary_cash_investments_gain_or_loss_from_investment_disposed","title":"Investments to Invest Temporary Cash Investments, Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 136, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"investments_to_invest_temporary_cash_sales_or_other_dispositions","title":"Investments to Invest Temporary Cash Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 136. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_to_invest_temporary_cash_purchases_or_additions","title":"Investments to Invest Temporary Cash Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 136. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_to_invest_temporary_cash_revenues","title":"Investments to Invest Temporary Cash, Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 136."},{"name":"date_of_maturity_for_investments","title":"Date of Maturity for Investments","type":"date","format":"default","description":"Date when the investments are scheduled to be fully repaid or liquidated."},{"name":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of investments."},{"name":"indicator_investments_are_pledged","title":"Indicator Investments Are Pledged","type":"boolean","format":"default","description":"This value identifies any securities, notes or accounts that were pledged.. If the reported value is TRUE, which is equivalent to the asterisk (the item is pledged), otherwise FALSE, which means the item is not pledged."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","temporary_cash_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"temporary_cash_investments_account_136_222_instant","dialect":{"table":"temporary_cash_investments_account_136_222_instant"},"title":"222 - Schedule - Temporary Cash Investments (Account 136) - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"temporary_cash_investments_axis","title":"Temporary Cash Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about temporary cash investments"},{"name":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond investments."},{"name":"investments_in_capital_stock_number_of_shares_for_investments","title":"Investments in Capital Stock, Number of Shares for Investments","type":"number","format":"default","description":"Number of shares of capital stock held as investment at the end of the period."},{"name":"temporary_cash_investments","title":"Temporary Cash Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash. \nB. This account shall be so maintained as to show separately temporary cash investments in securities of associated companies and of others. Records shall be kept of any pledged investments."}],"primary_key":["entity_id","filing_name","publication_time","date","temporary_cash_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"temporary_cash_investments_account_136_totals_222_duration","dialect":{"table":"temporary_cash_investments_account_136_totals_222_duration"},"title":"222 - Schedule - Temporary Cash Investments (Account 136) - Totals - duration","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_to_invest_temporary_cash_purchases_or_additions","title":"Investments to Invest Temporary Cash Purchases or Additions","type":"number","format":"default","description":"Investments purchased or acquired during the period that is recorded in account 136. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_to_invest_temporary_cash_sales_or_other_dispositions","title":"Investments to Invest Temporary Cash Sales or Other Dispositions","type":"number","format":"default","description":"Investments sold or disposed of during the period that is recorded in account 136. Includes investments in associated companies, temporary cash investments, and other investments."},{"name":"investments_to_invest_temporary_cash_investments_gain_or_loss_from_investment_disposed","title":"Investments to Invest Temporary Cash Investments, Gain or (Loss) from Investment Disposed","type":"number","format":"default","description":"Report for each investment disposed of during the year, that was originally recorded in account 136, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof."},{"name":"investments_to_invest_temporary_cash_revenues","title":"Investments to Invest Temporary Cash, Revenues","type":"number","format":"default","description":"Report interest and dividend revenues from investments including such revenues from securities disposed of during the year that were recorded in account 136."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"temporary_cash_investments_account_136_totals_222_instant","dialect":{"table":"temporary_cash_investments_account_136_totals_222_instant"},"title":"222 - Schedule - Temporary Cash Investments (Account 136) - Totals - instant","description":"ferc:ScheduleInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"temporary_cash_investments","title":"Temporary Cash Investments","type":"number","format":"default","description":"A. This account shall include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash. \nB. This account shall be so maintained as to show separately temporary cash investments in securities of associated companies and of others. Records shall be kept of any pledged investments."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_subsidiary_companies_account_123_1_224_duration","dialect":{"table":"investments_in_subsidiary_companies_account_123_1_224_duration"},"title":"224 - Schedule - Investments in Subsidiary Companies (Account 123.1) - duration","description":"ferc:ScheduleInvestmentsInSubsidiaryCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"investments_in_subsidiary_companies_axis","title":"Investments in Subsidiary Companies [Axis]","type":"string","format":"default","description":"ferc:InvestmentsInSubsidiaryCompaniesAxis"},{"name":"subsidiary_company_axis","title":"Subsidiary Company [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments in subsidiary companies. Specify subsidiary name"},{"name":"interest_and_dividend_revenue_from_investments","title":"Interest and Dividend Revenue from Investments","type":"number","format":"default","description":"Interest and dividend revenues from investments, including such revenues from securities disposed of during the year."},{"name":"date_of_maturity_investments_in_subsidiary_companies","title":"Date of Maturity, Investments in Subsidiary Companies","type":"date","format":"default","description":"Date when the investments in subsidiary companies is scheduled to be fully repaid."},{"name":"date_of_acquisition_investments_in_subsidiary_companies","title":"Date of Acquisition, Investments in Subsidiary Companies","type":"date","format":"default","description":"Date that respondent acquired the investment in subsidiary companies."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account shall include the utility's equity in the earnings or losses of subsidiary companies for the year."},{"name":"description_of_investments_in_subsidiary_companies","title":"Description of Investments in Subsidiary Companies","type":"string","format":"default","description":"Description of investments in subisdiary companies."},{"name":"investment_gain_loss_on_displosal","title":"Investment, Gain (Loss) on Displosal","type":"number","format":"default","description":"Each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which\ncarried in the books of account if different from cost), and the selling price thereof, not including interest adjustments."},{"name":"cost_of_investments_in_subsidiary_companies","title":"Cost of Investments in Subsidiary Companies","type":"number","format":"default","description":"This account shall include the cost of investments in securities issued or assumed by subsidiary companies and investment advances to such companies, including interest accrued thereon when such interest is not subject to current settlement plus the equity in undistributed earnings or losses of such subsidiary companies since acquisition."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","investments_in_subsidiary_companies_axis","subsidiary_company_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_subsidiary_companies_account_123_1_224_instant","dialect":{"table":"investments_in_subsidiary_companies_account_123_1_224_instant"},"title":"224 - Schedule - Investments in Subsidiary Companies (Account 123.1) - instant","description":"ferc:ScheduleInvestmentsInSubsidiaryCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investments_in_subsidiary_companies_axis","title":"Investments in Subsidiary Companies [Axis]","type":"string","format":"default","description":"ferc:InvestmentsInSubsidiaryCompaniesAxis"},{"name":"subsidiary_company_axis","title":"Subsidiary Company [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about investments in subsidiary companies. Specify subsidiary name"},{"name":"investment_in_subsidiary_companies","title":"Investment in Subsidiary Companies (Major Only)","type":"number","format":"default","description":"A. This account shall include the cost of investments in securities issued or assumed by subsidiary companies and investment advances to such companies, including interest accrued thereon when such interest is not subject to current settlement plus the equity in undistributed earnings or losses of such subsidiary companies since acquisition. This account shall be credited with any dividends declared by such subsidiaries. \n B. This account shall be maintained in such a manner as to show separately for each subsidiary: The cost of such investments in the securities of the subsidiary at the time of acquisition; the amount of equity in the subsidiary's undistributed net earnings or net losses since acquisition; advances or loans to such subsidiary; and full particulars regarding any such investments that are pledged. \n NOTE A: Securities and advances of associated\n companies owned and pledged shall be\n included in this account, but such securities,\n if held in special deposits or in special funds,\n shall be included in the appropriate deposit\n or fund account. A complete record of securities\n pledged shall be maintained.\n NOTE B: Securities of associated companies\n held as temporary cash investments are includible\n in account 136, Temporary Cash Investments.\n NOTE C: Balances in open accounts with associated\n companies, which are subject to\n current settlement, are includible in account\n 146, Accounts Receivable from Associated Companies.\n NOTE D: The utility may write down the\n cost of any security in recognition of a decline\n in the value thereof. Securities shall be\n written off or written down to a nominal\n value if there be no reasonable prospect of\n substantial value. Fluctuations in market\n value shall not be recorded but a permanent\n impairment in the value of securities shall\n be recognized in the accounts. When securities\n are written off or written down, the\n amount of the adjustment shall be charged\n to account 426.5, Other Deductions, or to an\n appropriate account for accumulated provisions\n for loss in value established as a separate\n subdivision of this account."}],"primary_key":["entity_id","filing_name","publication_time","date","investments_in_subsidiary_companies_axis","subsidiary_company_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_subsidiary_companies_account_123_1_totals_224_duration","dialect":{"table":"investments_in_subsidiary_companies_account_123_1_totals_224_duration"},"title":"224 - Schedule - Investments in Subsidiary Companies (Account 123.1) - Totals - duration","description":"ferc:ScheduleInvestmentsInSubsidiaryCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_and_dividend_revenue_from_investments","title":"Interest and Dividend Revenue from Investments","type":"number","format":"default","description":"Interest and dividend revenues from investments, including such revenues from securities disposed of during the year."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account shall include the utility's equity in the earnings or losses of subsidiary companies for the year."},{"name":"investment_gain_loss_on_displosal","title":"Investment, Gain (Loss) on Displosal","type":"number","format":"default","description":"Each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which\ncarried in the books of account if different from cost), and the selling price thereof, not including interest adjustments."},{"name":"cost_of_investments_in_subsidiary_companies","title":"Cost of Investments in Subsidiary Companies","type":"number","format":"default","description":"This account shall include the cost of investments in securities issued or assumed by subsidiary companies and investment advances to such companies, including interest accrued thereon when such interest is not subject to current settlement plus the equity in undistributed earnings or losses of such subsidiary companies since acquisition."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_in_subsidiary_companies_account_123_1_totals_224_instant","dialect":{"table":"investments_in_subsidiary_companies_account_123_1_totals_224_instant"},"title":"224 - Schedule - Investments in Subsidiary Companies (Account 123.1) - Totals - instant","description":"ferc:ScheduleInvestmentsInSubsidiaryCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"investment_in_subsidiary_companies","title":"Investment in Subsidiary Companies (Major Only)","type":"number","format":"default","description":"A. This account shall include the cost of investments in securities issued or assumed by subsidiary companies and investment advances to such companies, including interest accrued thereon when such interest is not subject to current settlement plus the equity in undistributed earnings or losses of such subsidiary companies since acquisition. This account shall be credited with any dividends declared by such subsidiaries. \n B. This account shall be maintained in such a manner as to show separately for each subsidiary: The cost of such investments in the securities of the subsidiary at the time of acquisition; the amount of equity in the subsidiary's undistributed net earnings or net losses since acquisition; advances or loans to such subsidiary; and full particulars regarding any such investments that are pledged. \n NOTE A: Securities and advances of associated\n companies owned and pledged shall be\n included in this account, but such securities,\n if held in special deposits or in special funds,\n shall be included in the appropriate deposit\n or fund account. A complete record of securities\n pledged shall be maintained.\n NOTE B: Securities of associated companies\n held as temporary cash investments are includible\n in account 136, Temporary Cash Investments.\n NOTE C: Balances in open accounts with associated\n companies, which are subject to\n current settlement, are includible in account\n 146, Accounts Receivable from Associated Companies.\n NOTE D: The utility may write down the\n cost of any security in recognition of a decline\n in the value thereof. Securities shall be\n written off or written down to a nominal\n value if there be no reasonable prospect of\n substantial value. Fluctuations in market\n value shall not be recorded but a permanent\n impairment in the value of securities shall\n be recognized in the accounts. When securities\n are written off or written down, the\n amount of the adjustment shall be charged\n to account 426.5, Other Deductions, or to an\n appropriate account for accumulated provisions\n for loss in value established as a separate\n subdivision of this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"prepayments_account_165_230a_duration","dialect":{"table":"prepayments_account_165_230a_duration"},"title":"230a - Schedule - Prepayments (Account 165) - duration","description":"ferc:SchedulePrepaymentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"prepayments_account_165_230a_instant","dialect":{"table":"prepayments_account_165_230a_instant"},"title":"230a - Schedule - Prepayments (Account 165) - instant","description":"ferc:SchedulePrepaymentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"prepaid_rents","title":"Prepaid Rents","type":"number","format":"default","description":"Amount of asset related to consideration paid in advance for rent that provides economic benefits within a future period of one year or the normal operating cycle, if longer."},{"name":"prepayments","title":"Prepayments","type":"number","format":"default","description":"A. This account shall include payments for undelivered gas and other prepayments of rents, taxes, insurance, interest, and like disbursements made prior to the period to which they apply. Prepayments for gas are those amounts paid to a seller of gas under “take or pay” provisions of a gas purchase contract for a sale certificated by the Commission where future makeup of the gas not taken in the current period is provided for by the contract. \nB. As the periods covered by such prepayments expire, credit this account and charge the proper operating expense or other appropriate account with the amount applicable to the period. \nC. This account shall be kept or supported in such a manner as to disclose the amount of each class of prepayments."},{"name":"prepaid_taxes","title":"Prepaid Taxes","type":"number","format":"default","description":"Amount representing prepayment of taxes."},{"name":"prepaid_interest","title":"Prepaid Interest","type":"number","format":"default","description":"Amount representing prepayment of interest."},{"name":"prepaid_insurance","title":"Prepaid Insurance","type":"number","format":"default","description":"Amount of asset related to consideration paid in advance for insurance that provides economic benefits within a future period of one year or the normal operating cycle, if longer."},{"name":"miscellaneous_prepayments","title":"Miscellaneous Prepayments","type":"number","format":"default","description":"Amount representing prepayment of miscellaneous items."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"extraordinary_property_losses_account_182_1_230b_duration","dialect":{"table":"extraordinary_property_losses_account_182_1_230b_duration"},"title":"230b - Schedule - Extraordinary Property Losses (Account 182.1) - duration","description":"ferc:ScheduleExtraordinaryPropertyLossesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"extraordinary_property_losses_axis","title":"Extraordinary Property Losses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about extraordinary property losses."},{"name":"extraordinary_property_losses_written_off","title":"Extraordinary Property Losses, Written Off","type":"number","format":"default","description":"Write-off of amounts of extraordinary losses,  which are not covered by insurance or other provisions, such as unforeseen damages to property."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"extraordinary_property_losses_recognized","title":"Extraordinary Property Losses Recognized","type":"number","format":"default","description":"Extraordinary losses, which could not reasonably have been recognized and which are not covered by insurance or other provisions, such as unforeseen damages to property."},{"name":"extraordinary_property_losses_not_yet_recognized","title":"Extraordinary Property Losses Not Yet Recognized","type":"number","format":"default","description":"Extraordinary losses, which could not reasonably have not been recognized and which are not covered by insurance or other provisions, such as unforeseen damages to property."},{"name":"description_of_extraordinary_property_loss","title":"Description of Extraordinary Property Loss","type":"string","format":"default","description":"Description of extraordinary property loss."},{"name":"extraordinary_property_losses_written_off_account_charged","title":"Extraordinary Property Losses, Written Off, Account Charged","type":"string","format":"default","description":"Account number for write-off of amounts of extraordinary losses,  which are not covered by insurance or other provisions, such as unforeseen damages to property."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","extraordinary_property_losses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"extraordinary_property_losses_account_182_1_230b_instant","dialect":{"table":"extraordinary_property_losses_account_182_1_230b_instant"},"title":"230b - Schedule - Extraordinary Property Losses (Account 182.1) - instant","description":"ferc:ScheduleExtraordinaryPropertyLossesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"extraordinary_property_losses_axis","title":"Extraordinary Property Losses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about extraordinary property losses."},{"name":"extraordinary_property_losses","title":"Extraordinary Property Losses","type":"number","format":"default","description":"A. When authorized or directed by the Commission, this account shall include extraordinary losses, which could not reasonably have been anticipated and which are not covered by insurance or other provisions, such as unforeseen damages to property.\nB. Application to the Commission for permission to use this account shall be accompanied by a statement giving a complete explanation with respect to the items which it is proposed to include herein, the period over which, and the accounts to which it is proposed to write off the charges, and other pertinent information."}],"primary_key":["entity_id","filing_name","publication_time","date","extraordinary_property_losses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"extraordinary_property_losses_account_182_1_totals_230b_duration","dialect":{"table":"extraordinary_property_losses_account_182_1_totals_230b_duration"},"title":"230b - Schedule - Extraordinary Property Losses (Account 182.1) - Totals - duration","description":"ferc:ScheduleExtraordinaryPropertyLossesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"extraordinary_property_losses_not_yet_recognized","title":"Extraordinary Property Losses Not Yet Recognized","type":"number","format":"default","description":"Extraordinary losses, which could not reasonably have not been recognized and which are not covered by insurance or other provisions, such as unforeseen damages to property."},{"name":"extraordinary_property_losses_written_off","title":"Extraordinary Property Losses, Written Off","type":"number","format":"default","description":"Write-off of amounts of extraordinary losses,  which are not covered by insurance or other provisions, such as unforeseen damages to property."},{"name":"extraordinary_property_losses_recognized","title":"Extraordinary Property Losses Recognized","type":"number","format":"default","description":"Extraordinary losses, which could not reasonably have been recognized and which are not covered by insurance or other provisions, such as unforeseen damages to property."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"extraordinary_property_losses_account_182_1_totals_230b_instant","dialect":{"table":"extraordinary_property_losses_account_182_1_totals_230b_instant"},"title":"230b - Schedule - Extraordinary Property Losses (Account 182.1) - Totals - instant","description":"ferc:ScheduleExtraordinaryPropertyLossesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"extraordinary_property_losses","title":"Extraordinary Property Losses","type":"number","format":"default","description":"A. When authorized or directed by the Commission, this account shall include extraordinary losses, which could not reasonably have been anticipated and which are not covered by insurance or other provisions, such as unforeseen damages to property.\nB. Application to the Commission for permission to use this account shall be accompanied by a statement giving a complete explanation with respect to the items which it is proposed to include herein, the period over which, and the accounts to which it is proposed to write off the charges, and other pertinent information."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unrecovered_plant_and_regulatory_study_costs_account_182_2_230c_duration","dialect":{"table":"unrecovered_plant_and_regulatory_study_costs_account_182_2_230c_duration"},"title":"230c - Schedule - Unrecovered Plant And Regulatory Study Costs (Account 182.2) - duration","description":"ferc:ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unrecovered_plant_and_regulatory_study_costs_axis","title":"Unrecovered Plant and Regulatory Study Costs [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unrecovered plant and regulatory study costs."},{"name":"unrecovered_plant_and_regulatory_study_costs_recognized","title":"Unrecovered Plant and Regulatory Study Costs Recognized","type":"number","format":"default","description":"Nonrecurring costs which have been recognized of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."},{"name":"description_of_unrecovered_plant_and_regulatory_study_costs","title":"Description of Unrecovered Plant and Regulatory Study Costs","type":"string","format":"default","description":"Description Of Unrecovered Plant And Regulatory Study Costs (Account 182.2)"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"unrecovered_plant_and_regulatory_study_costs_not_yet_recognized","title":"Unrecovered Plant and Regulatory Study Costs Not Yet Recognized","type":"number","format":"default","description":"Nonrecurring costs not yet recognized of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."},{"name":"unrecovered_plant_and_regulatory_study_costs_written_off_account_charged","title":"Unrecovered Plant and Regulatory Study Costs Written Off, Account Charged","type":"string","format":"default","description":"Account number for nonrecurring costs which have been recognized of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."},{"name":"unrecovered_plant_and_regulatory_study_costs_written_off","title":"Unrecovered Plant and Regulatory Study Costs, Written Off","type":"number","format":"default","description":"Write-off Nonrecurring costs of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","unrecovered_plant_and_regulatory_study_costs_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unrecovered_plant_and_regulatory_study_costs_account_182_2_230c_instant","dialect":{"table":"unrecovered_plant_and_regulatory_study_costs_account_182_2_230c_instant"},"title":"230c - Schedule - Unrecovered Plant And Regulatory Study Costs (Account 182.2) - instant","description":"ferc:ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unrecovered_plant_and_regulatory_study_costs_axis","title":"Unrecovered Plant and Regulatory Study Costs [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unrecovered plant and regulatory study costs."},{"name":"unrecovered_plant_and_regulatory_study_costs","title":"Unrecovered Plant and Regulatory Study Costs","type":"number","format":"default","description":"A. This account shall include: (1) Nonrecurring costs of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction; and (2) when authorized by the Commission, significant unrecovered costs of plant facilities where construction has been cancelled or which have been prematurely retired.\nB. This account shall be credited and account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs, shall be debited, over the period specified by the Commission.\nC. Any additional costs incurred, relative to the cancellation or premature retirement, may be included in this account and amortized over the remaining period of the original amortization period. Should any gains of recoveries be realized relative to the cancelled or prematurely retired plant, such amounts shall be used to reduce the unamortized amount of the costs recorded herein.\nD. In the event that the recovery of costs included herein is disallowed in rate proceedings, the disallowed costs shall be charged to account 426.5, Other Deductions, or account 435, Extraordinary deductions, in the year of such disallowance."}],"primary_key":["entity_id","filing_name","publication_time","date","unrecovered_plant_and_regulatory_study_costs_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unrecovered_plant_and_regulatory_study_costs_account_182_2_totals_230c_duration","dialect":{"table":"unrecovered_plant_and_regulatory_study_costs_account_182_2_totals_230c_duration"},"title":"230c - Schedule - Unrecovered Plant And Regulatory Study Costs (Account 182.2) - Totals - duration","description":"ferc:ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unrecovered_plant_and_regulatory_study_costs_not_yet_recognized","title":"Unrecovered Plant and Regulatory Study Costs Not Yet Recognized","type":"number","format":"default","description":"Nonrecurring costs not yet recognized of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."},{"name":"unrecovered_plant_and_regulatory_study_costs_recognized","title":"Unrecovered Plant and Regulatory Study Costs Recognized","type":"number","format":"default","description":"Nonrecurring costs which have been recognized of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."},{"name":"unrecovered_plant_and_regulatory_study_costs_written_off","title":"Unrecovered Plant and Regulatory Study Costs, Written Off","type":"number","format":"default","description":"Write-off Nonrecurring costs of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unrecovered_plant_and_regulatory_study_costs_account_182_2_totals_230c_instant","dialect":{"table":"unrecovered_plant_and_regulatory_study_costs_account_182_2_totals_230c_instant"},"title":"230c - Schedule - Unrecovered Plant And Regulatory Study Costs (Account 182.2) - Totals - instant","description":"ferc:ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unrecovered_plant_and_regulatory_study_costs","title":"Unrecovered Plant and Regulatory Study Costs","type":"number","format":"default","description":"A. This account shall include: (1) Nonrecurring costs of studies and analyses mandated by regulatory bodies related to plants in service, transferred from account 183.2, Other Preliminary Survey and Investigation Charges, and not resulting in construction; and (2) when authorized by the Commission, significant unrecovered costs of plant facilities where construction has been cancelled or which have been prematurely retired.\nB. This account shall be credited and account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs, shall be debited, over the period specified by the Commission.\nC. Any additional costs incurred, relative to the cancellation or premature retirement, may be included in this account and amortized over the remaining period of the original amortization period. Should any gains of recoveries be realized relative to the cancelled or prematurely retired plant, such amounts shall be used to reduce the unamortized amount of the costs recorded herein.\nD. In the event that the recovery of costs included herein is disallowed in rate proceedings, the disallowed costs shall be charged to account 426.5, Other Deductions, or account 435, Extraordinary deductions, in the year of such disallowance."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_assets_account_182_3_232_duration","dialect":{"table":"other_regulatory_assets_account_182_3_232_duration"},"title":"232 - Schedule - Other Regulatory Assets (Account 182.3) - duration","description":"ferc:ScheduleOtherRegulatoryAssetsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_regulatory_assets_axis","title":"Other Regulatory Assets [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other regulatory assets."},{"name":"description_and_purpose_of_other_regulatory_assets","title":"Description and Purpose of Other Regulatory Assets","type":"string","format":"default","description":"Description of and purpose of other regulatory assets."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_regulatory_assets_written_off_recovered","title":"Other Regulatory Assets, Written Off Recovered","type":"number","format":"default","description":"Recovered amount of divestiture of other assets lacking physical substance resulting from the ratemaking actions of regulatory agencies."},{"name":"other_regulatory_assets_written_off_deemed_unrecoverable","title":"Other Regulatory Assets, Written Off Deemed Unrecoverable","type":"number","format":"default","description":"Amount of divestiture of other assets lacking physical substance resulting from the ratemaking actions of regulatory agencies deemed unrecoverable."},{"name":"amortization_period_other_regulatory_assets","title":"Amortization Period Other Regulatory Assets","type":"string","format":"default","description":"Amortization period for the recovery of other regulatory asset."},{"name":"increase_decrease_in_other_regulatory_assets","title":"Increase (Decrease) in Other Regulatory Assets","type":"number","format":"default","description":"The increase (decrease) during the period in the value of other assets resulting from the ratemaking actions of regulatory agencies."},{"name":"citation_authorization_for_other_regulatory_assets","title":"Citation Authorization for Other Regulatory Assets","type":"string","format":"default","description":"Citation authorizing the approval for other regulatory assets by the Commission, State Commission Order, or Court Decision."},{"name":"other_regulatory_assets_written_off_account_charged","title":"Other Regulatory Assets Written Off, Account Charged","type":"string","format":"default","description":"Account number for the amount of divestiture of other assets lacking physical substance resulting from the ratemaking actions of regulatory agencies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_regulatory_assets_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_assets_account_182_3_232_instant","dialect":{"table":"other_regulatory_assets_account_182_3_232_instant"},"title":"232 - Schedule - Other Regulatory Assets (Account 182.3) - instant","description":"ferc:ScheduleOtherRegulatoryAssetsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_regulatory_assets_axis","title":"Other Regulatory Assets [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other regulatory assets."},{"name":"other_regulatory_assets","title":"Other Regulatory Assets","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory-created assets, not includible in other accounts, resulting from the ratemaking actions of regulatory agencies. (See Definition No. 31.)\nB. The amounts included in this account are to be established by those charges which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that such items will be included in a different period(s) for purposes of developing rates that the utility is authorized to charge for its utility services. When specific identification of the particular source of a regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization plans, account 407.4, regulatory credits, shall be credited. The amounts recorded in this account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets established through the use of account 407.4 shall be charged to account 407.3, Regulatory debits, concurrent with the recovery in rates. \nC. If rate recovery of all or part of an amount included in this account is disallowed, the disallowed amount shall be charged to Account 426.5, Other Deductions, or Account 435, Extraordinary Deductions, in the year of the disallowance.\nD. The records supporting the entries to this account shall be kept so that the utility can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account."}],"primary_key":["entity_id","filing_name","publication_time","date","other_regulatory_assets_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_assets_account_182_3_totals_232_duration","dialect":{"table":"other_regulatory_assets_account_182_3_totals_232_duration"},"title":"232 - Schedule - Other Regulatory Assets (Account 182.3) - Totals - duration","description":"ferc:ScheduleOtherRegulatoryAssetsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"increase_decrease_in_other_regulatory_assets","title":"Increase (Decrease) in Other Regulatory Assets","type":"number","format":"default","description":"The increase (decrease) during the period in the value of other assets resulting from the ratemaking actions of regulatory agencies."},{"name":"other_regulatory_assets_written_off_deemed_unrecoverable","title":"Other Regulatory Assets, Written Off Deemed Unrecoverable","type":"number","format":"default","description":"Amount of divestiture of other assets lacking physical substance resulting from the ratemaking actions of regulatory agencies deemed unrecoverable."},{"name":"other_regulatory_assets_written_off_recovered","title":"Other Regulatory Assets, Written Off Recovered","type":"number","format":"default","description":"Recovered amount of divestiture of other assets lacking physical substance resulting from the ratemaking actions of regulatory agencies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_assets_account_182_3_totals_232_instant","dialect":{"table":"other_regulatory_assets_account_182_3_totals_232_instant"},"title":"232 - Schedule - Other Regulatory Assets (Account 182.3) - Totals - instant","description":"ferc:ScheduleOtherRegulatoryAssetsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_regulatory_assets","title":"Other Regulatory Assets","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory-created assets, not includible in other accounts, resulting from the ratemaking actions of regulatory agencies. (See Definition No. 31.)\nB. The amounts included in this account are to be established by those charges which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that such items will be included in a different period(s) for purposes of developing rates that the utility is authorized to charge for its utility services. When specific identification of the particular source of a regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization plans, account 407.4, regulatory credits, shall be credited. The amounts recorded in this account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets established through the use of account 407.4 shall be charged to account 407.3, Regulatory debits, concurrent with the recovery in rates. \nC. If rate recovery of all or part of an amount included in this account is disallowed, the disallowed amount shall be charged to Account 426.5, Other Deductions, or Account 435, Extraordinary Deductions, in the year of the disallowance.\nD. The records supporting the entries to this account shall be kept so that the utility can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_deferred_debits_account_186_233_duration","dialect":{"table":"miscellaneous_deferred_debits_account_186_233_duration"},"title":"233 - Schedule - Miscellaneous Deferred Debits (Account 186) - duration","description":"ferc:ScheduleMiscellaneousDeferredDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_deferred_debits_axis","title":"Miscellaneous Deferred Debits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous deferred debits."},{"name":"increase_in_miscellaneous_deferred_expense","title":"Increase in Miscellaneous Deferred Expense","type":"number","format":"default","description":"The increase during the reporting period in the amount of miscellaneous deferred expense for future periods."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"amortization_period_miscellaneous_work_in_progress","title":"Miscellaneous Work in Progress","type":"string","format":"default","description":"This account shall include expense not elsewhere provided for miscellaneous work in progress."},{"name":"decrease_in_miscellaneous_deferred_expense_account_charged","title":"Decrease in Miscellaneous Deferred Expense Account Charged","type":"string","format":"default","description":"Account number for the decrease during the reporting period in the amount of miscellaneous deferred expense for future periods."},{"name":"decrease_in_miscellaneous_deferred_expense","title":"Decrease in Miscellaneous Deferred Expense","type":"number","format":"default","description":"The decrease during the reporting period in the amount of miscellaneous deferred expense for future periods."},{"name":"description_of_miscellaneous_deferred_debits","title":"Description of Miscellaneous Deferred Debits","type":"string","format":"default","description":"Description of miscellaneous deferred expenses of account 186."},{"name":"amortization_period_miscellaneous_deferred_debits","title":"Amortization Period Miscellaneous Deferred Debits","type":"string","format":"default","description":"Amortization period for the depletion (reduction) of miscellaneous deferred assets."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_deferred_debits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_deferred_debits_account_186_233_instant","dialect":{"table":"miscellaneous_deferred_debits_account_186_233_instant"},"title":"233 - Schedule - Miscellaneous Deferred Debits (Account 186) - instant","description":"ferc:ScheduleMiscellaneousDeferredDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_deferred_debits_axis","title":"Miscellaneous Deferred Debits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous deferred debits."},{"name":"miscellaneous_work_in_progress","title":"Miscellaneous Work in Progress","type":"number","format":"default","description":"This account shall include expense not elsewhere provided for miscellaneous work in progress."},{"name":"miscellaneous_deferred_debits_excluding_miscellaneous_work_in_progress","title":"Miscellaneous Deferred Debits, Excluding Miscellaneous Work in Progress","type":"number","format":"default","description":"This account shall include all debits not elsewhere provided for, such as , construction certificate application fees paid prior to final disposition of the application as provided for in gas plant instruction 15A, and unusual or extraordinary expenses not included in other accounts which are in process of amortization, and items the final disposition of which is uncertain exclude miscellaneous work in progress."},{"name":"miscellaneous_deferred_debits","title":"Miscellaneous Deferred Debits","type":"number","format":"default","description":"A. This account shall include all debits not elsewhere provided for, such as miscellaneous work in progress, construction certificate application fees paid prior to final disposition of the application as provided for in gas plant instruction 15A, and unusual or extraordinary expenses not included in other accounts which are in process of amortization, and items the final disposition of which is uncertain. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to each deferred debit included herein."}],"primary_key":["entity_id","filing_name","publication_time","date","miscellaneous_deferred_debits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_deferred_debits_account_186_totals_233_duration","dialect":{"table":"miscellaneous_deferred_debits_account_186_totals_233_duration"},"title":"233 - Schedule - Miscellaneous Deferred Debits (Account 186) - Totals - duration","description":"ferc:ScheduleMiscellaneousDeferredDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"increase_in_miscellaneous_deferred_expense","title":"Increase in Miscellaneous Deferred Expense","type":"number","format":"default","description":"The increase during the reporting period in the amount of miscellaneous deferred expense for future periods."},{"name":"decrease_in_miscellaneous_deferred_expense","title":"Decrease in Miscellaneous Deferred Expense","type":"number","format":"default","description":"The decrease during the reporting period in the amount of miscellaneous deferred expense for future periods."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_deferred_debits_account_186_totals_233_instant","dialect":{"table":"miscellaneous_deferred_debits_account_186_totals_233_instant"},"title":"233 - Schedule - Miscellaneous Deferred Debits (Account 186) - Totals - instant","description":"ferc:ScheduleMiscellaneousDeferredDebitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_work_in_progress","title":"Miscellaneous Work in Progress","type":"number","format":"default","description":"This account shall include expense not elsewhere provided for miscellaneous work in progress."},{"name":"miscellaneous_deferred_debits","title":"Miscellaneous Deferred Debits","type":"number","format":"default","description":"A. This account shall include all debits not elsewhere provided for, such as miscellaneous work in progress, construction certificate application fees paid prior to final disposition of the application as provided for in gas plant instruction 15A, and unusual or extraordinary expenses not included in other accounts which are in process of amortization, and items the final disposition of which is uncertain. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to each deferred debit included herein."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_deferred_income_taxes_account_190_classified_by_business_activities_234_duration","dialect":{"table":"accumulated_deferred_income_taxes_account_190_classified_by_business_activities_234_duration"},"title":"234 - Schedule - Accumulated Deferred Income Taxes (Account 190) - Classified by Business Activities - duration","description":"ferc:ScheduleAccumulatedDeferredIncomeTaxesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"changes_credited_to_provision_for_deferred_income_taxes_operating_income","title":"Changes Credited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of changes in accumulated deferred income taxes credited to the provision for deferred income taxes operating income."},{"name":"description_of_accumulated_deferred_income_tax","title":"Description of Accumulated Deferred Income Tax","type":"string","format":"default","description":"Description of all credit tax deferrals resulting from the adoption of the principles of comprehensive interperiod income tax allocation described in General Instruction 18 of the USofA."},{"name":"changes_credited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Changes Credited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of changes in accumulated deferred income taxes credited to the provision for deferred income taxes, other income and deductions."},{"name":"adjustments_credited_to_account","title":"Adjustments Credited to Account","type":"number","format":"default","description":"Amount of credit adjustment to accumulated deferred income taxes."},{"name":"description_of_debited_account_number","title":"Description of Debited Account Number","type":"string","format":"default","description":"Description of account number(s) debited for credit adjustments to accumulated deferred income taxes."},{"name":"changes_debited_to_provision_for_deferred_income_taxes_operating_income","title":"Changes Debited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of changes in accumulated deferred income taxes debited to the provision for deferred income taxes operating income."},{"name":"changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of changes in accumulated deferred income taxes debited to the provision for deferred income taxes, other income and deductions."},{"name":"description_of_credited_account_number","title":"Description of Credited Account Number","type":"string","format":"default","description":"Description of account number(s) credited for debit adjustments to accumulated deferred income taxes."},{"name":"adjustments_debited_to_account","title":"Adjustments Debited to Account","type":"number","format":"default","description":"Amount of debit adjustment to accumulated deferred income taxes."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_deferred_income_taxes_account_190_classified_by_business_activities_234_instant","dialect":{"table":"accumulated_deferred_income_taxes_account_190_classified_by_business_activities_234_instant"},"title":"234 - Schedule - Accumulated Deferred Income Taxes (Account 190) - Classified by Business Activities - instant","description":"ferc:ScheduleAccumulatedDeferredIncomeTaxesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"accumulated_deferred_income_taxes","title":"Accumulated Deferred Income Taxes","type":"number","format":"default","description":"A. 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This account shall be credited and account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph A above, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. Such credit to this account and debit to account 410.1 or 410.2 shall, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized, or the larger deduction permitted, for tax purposes as compared to the amount recognized in the utility's current accounts with respect to the item or class of items for which deferred tax concept of accounting is affected. \nC. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","common_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_account_201_250_instant","dialect":{"table":"capital_stock_common_stock_account_201_250_instant"},"title":"250 - Schedule - Capital Stock - Common Stock (Account 201) - instant","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"common_stock_axis","title":"Common Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class and series of common stock."},{"name":"common_stock_issued","title":"Common Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_shares_outstanding","title":"Common Stock, Shares Outstanding","type":"number","format":"default","description":"Total number of common shares outstanding at the end of the period."},{"name":"capital_stock_shares_held_in_sinking_and_other_funds","title":"Capital Stock, Shares, Held in Sinking and Other Funds","type":"number","format":"default","description":"Number of capital shares held in Sinking and Other Funds."},{"name":"capital_stock_shares_held_as_reacquired_stock","title":"Capital Stock, Shares, Held As Reacquired Stock","type":"number","format":"default","description":"Number of shares of capital that were previously issued and then reacquired."},{"name":"capital_stock_value_held_in_sinking_and_other_funds","title":"Capital Stock, Value, Held in Sinking and Other Funds","type":"number","format":"default","description":"Value of capital shares held in Sinking and Other Funds."},{"name":"reacquired_capital_stock","title":"Reacquired Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock, the cost of capital stock actually issued by the utility and reacquired by it and not retired or canceled, except, however, stock which is held by trustees in sinking or other funds. \nB. When reacquired capital stock is retired or canceled, the difference between its cost, including commissions and expenses paid in connection with the reacquisition, and its par or stated value plus any premium and less any discount and expenses applicable to the shares retired, shall be debited or credited, as appropriate, to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that debits shall be charged to account 439, Adjustments to Retained Earnings, to the extent that they exceed the balance in account 210. \nC. When reacquired capital stock is resold by the utility, the difference between the amount received on the resale of the stock, less expenses incurred in the resale, and the cost of the stock included in this account shall be accounted for as outlined in paragraph B. \nNote A: See account 124. Other Investments, for permissive accounting treatment of stock reacquired under a definite plan for resale.\nNote B: The accounting for reacquired stock shall be as prescribed herein unless otherwise specifically required by statute."},{"name":"capital_stock_par_or_stated_value_per_share","title":"Capital Stock, Par or Stated Value Per Share","type":"number","format":"default","description":"Face amount or stated value per share of common and preferred stock."},{"name":"capital_stock_call_price","title":"Capital Stock, Call Price","type":"number","format":"default","description":"The price at which the issuer can redeem a common stock or a preferred stock at the end of the period."},{"name":"common_stock_shares_authorized","title":"Common Stock, Shares, Authorized","type":"number","format":"default","description":"Total number of shares of common stock authorized by the articles of incorporation as amended to end of year."}],"primary_key":["entity_id","filing_name","publication_time","date","common_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_account_201_totals_250_duration","dialect":{"table":"capital_stock_common_stock_account_201_totals_250_duration"},"title":"250 - Schedule - Capital Stock - Common Stock (Account 201) - Totals - duration","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_account_201_totals_250_instant","dialect":{"table":"capital_stock_common_stock_account_201_totals_250_instant"},"title":"250 - Schedule - Capital Stock - Common Stock (Account 201) - Totals - instant","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"common_stock_shares_authorized","title":"Common Stock, Shares, Authorized","type":"number","format":"default","description":"Total number of shares of common stock authorized by the articles of incorporation as amended to end of year."},{"name":"common_stock_issued","title":"Common Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_shares_outstanding","title":"Common Stock, Shares Outstanding","type":"number","format":"default","description":"Total number of common shares outstanding at the end of the period."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_account_204_250_duration","dialect":{"table":"capital_stock_preferred_stock_account_204_250_duration"},"title":"250 - Schedule - Capital Stock - Preferred Stock (Account 204) - duration","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"preferred_stock_axis","title":"Preferred Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class and series of preferred stock."},{"name":"capital_stock_description","title":"Capital Stock Description","type":"string","format":"default","description":"Description of Capital Stock that includes the class and series of the stock."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","preferred_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_account_204_250_instant","dialect":{"table":"capital_stock_preferred_stock_account_204_250_instant"},"title":"250 - Schedule - Capital Stock - Preferred Stock (Account 204) - instant","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_axis","title":"Preferred Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class and series of preferred stock."},{"name":"capital_stock_shares_held_in_sinking_and_other_funds","title":"Capital Stock, Shares, Held in Sinking and Other Funds","type":"number","format":"default","description":"Number of capital shares held in Sinking and Other Funds."},{"name":"capital_stock_shares_held_as_reacquired_stock","title":"Capital Stock, Shares, Held As Reacquired Stock","type":"number","format":"default","description":"Number of shares of capital that were previously issued and then reacquired."},{"name":"preferred_stock_issued","title":"Preferred Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"capital_stock_value_held_in_sinking_and_other_funds","title":"Capital Stock, Value, Held in Sinking and Other Funds","type":"number","format":"default","description":"Value of capital shares held in Sinking and Other Funds."},{"name":"reacquired_capital_stock","title":"Reacquired Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock, the cost of capital stock actually issued by the utility and reacquired by it and not retired or canceled, except, however, stock which is held by trustees in sinking or other funds. \nB. When reacquired capital stock is retired or canceled, the difference between its cost, including commissions and expenses paid in connection with the reacquisition, and its par or stated value plus any premium and less any discount and expenses applicable to the shares retired, shall be debited or credited, as appropriate, to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that debits shall be charged to account 439, Adjustments to Retained Earnings, to the extent that they exceed the balance in account 210. \nC. When reacquired capital stock is resold by the utility, the difference between the amount received on the resale of the stock, less expenses incurred in the resale, and the cost of the stock included in this account shall be accounted for as outlined in paragraph B. \nNote A: See account 124. Other Investments, for permissive accounting treatment of stock reacquired under a definite plan for resale.\nNote B: The accounting for reacquired stock shall be as prescribed herein unless otherwise specifically required by statute."},{"name":"capital_stock_par_or_stated_value_per_share","title":"Capital Stock, Par or Stated Value Per Share","type":"number","format":"default","description":"Face amount or stated value per share of common and preferred stock."},{"name":"capital_stock_call_price","title":"Capital Stock, Call Price","type":"number","format":"default","description":"The price at which the issuer can redeem a common stock or a preferred stock at the end of the period."},{"name":"preferred_stock_shares_authorized","title":"Preferred Stock, Shares, Authorized","type":"number","format":"default","description":"Total number of shares of preferred stock authorized by the articles of incorporation as amended to end of year."},{"name":"preferred_stock_shares_outstanding","title":"Preferred Stock, Shares Outstanding","type":"number","format":"default","description":"Number of shares of preferred stock outstanding."}],"primary_key":["entity_id","filing_name","publication_time","date","preferred_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_account_204_totals_250_duration","dialect":{"table":"capital_stock_preferred_stock_account_204_totals_250_duration"},"title":"250 - Schedule - Capital Stock - Preferred Stock (Account 204) - Totals - duration","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_account_204_totals_250_instant","dialect":{"table":"capital_stock_preferred_stock_account_204_totals_250_instant"},"title":"250 - Schedule - Capital Stock - Preferred Stock (Account 204) - Totals - instant","description":"ferc:ScheduleCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_shares_authorized","title":"Preferred Stock, Shares, Authorized","type":"number","format":"default","description":"Total number of shares of preferred stock authorized by the articles of incorporation as amended to end of year."},{"name":"preferred_stock_shares_outstanding","title":"Preferred Stock, Shares Outstanding","type":"number","format":"default","description":"Number of shares of preferred stock outstanding."},{"name":"preferred_stock_issued","title":"Preferred Stock Issued","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_converted_account_203_252_duration","dialect":{"table":"capital_stock_common_stock_converted_account_203_252_duration"},"title":"252 - Schedule - Capital Stock - Common Stock Converted (Account 203) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"liability_to_common_stock_conversion_axis","title":"Common Stock Liability for Conversion [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","liability_to_common_stock_conversion_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_converted_account_203_252_instant","dialect":{"table":"capital_stock_common_stock_converted_account_203_252_instant"},"title":"252 - Schedule - Capital Stock - Common Stock Converted (Account 203) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"liability_to_common_stock_conversion_axis","title":"Common Stock Liability for Conversion [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"common_stock_liability_for_conversion","title":"Common Stock Liability for Conversion (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_liability_for_conversion_shares","title":"Common Stock Liability for Conversion Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock to b converted into liability (recorded in account 203)."}],"primary_key":["entity_id","filing_name","publication_time","date","liability_to_common_stock_conversion_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_converted_account_203_totals_252_duration","dialect":{"table":"capital_stock_common_stock_converted_account_203_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Common Stock Converted (Account 203) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_converted_account_203_totals_252_instant","dialect":{"table":"capital_stock_common_stock_converted_account_203_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Common Stock Converted (Account 203) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"common_stock_liability_for_conversion","title":"Common Stock Liability for Conversion (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_liability_for_conversion_shares","title":"Common Stock Liability for Conversion Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock to b converted into liability (recorded in account 203)."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_subscribed_account_202_252_duration","dialect":{"table":"capital_stock_common_stock_subscribed_account_202_252_duration"},"title":"252 - Schedule - Capital Stock - Common Stock Subscribed (Account 202) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"common_stock_subscribed_axis","title":"Common Stock Subscribed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","common_stock_subscribed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_subscribed_account_202_252_instant","dialect":{"table":"capital_stock_common_stock_subscribed_account_202_252_instant"},"title":"252 - Schedule - Capital Stock - Common Stock Subscribed (Account 202) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"common_stock_subscribed_axis","title":"Common Stock Subscribed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"common_stock_subscribed","title":"Common Stock Subscribed (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_subscribed_shares","title":"Common Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock subscribed (recorded in account 202)."}],"primary_key":["entity_id","filing_name","publication_time","date","common_stock_subscribed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_subscribed_account_202_totals_252_duration","dialect":{"table":"capital_stock_common_stock_subscribed_account_202_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Common Stock Subscribed (Account 202) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_common_stock_subscribed_account_202_totals_252_instant","dialect":{"table":"capital_stock_common_stock_subscribed_account_202_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Common Stock Subscribed (Account 202) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"common_stock_subscribed","title":"Common Stock Subscribed (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments and account 217, Reacquired Capital Stock. \nB. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference shall be credited or debited, as the case may be, to the premium or discount account for the particular class and series. \nC. When capital stock is retired, these accounts shall be charged with the amount at which such stock is carried herein. \nD. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. The supporting records shall show the shares nominally issued, actually issued, and nominally outstanding. \nNote: When a levy or assessment, except a call for payment on subscriptions, is made against holders of capital stock, the amount collected upon such levy or assessment shall be credited to account 207, Premium on Capital Stock; provided, however, that the credit shall be made to account 213, Discount on Capital Stock, to the extent of any remaining balance of discount on the issue of stock."},{"name":"common_stock_subscribed_shares","title":"Common Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock subscribed (recorded in account 202)."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_installments_on_capital_stock_account_212_252_duration","dialect":{"table":"capital_stock_installments_on_capital_stock_account_212_252_duration"},"title":"252 - Schedule - Capital Stock - Installments on Capital Stock (Account 212) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"installment_capital_stock_axis","title":"Installment Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","installment_capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_installments_on_capital_stock_account_212_252_instant","dialect":{"table":"capital_stock_installments_on_capital_stock_account_212_252_instant"},"title":"252 - Schedule - Capital Stock - Installments on Capital Stock (Account 212) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"installment_capital_stock_axis","title":"Installment Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"installments_received_on_capital_stock_shares","title":"Installments Received on Capital Stock Shares","type":"number","format":"default","description":"Number of outstanding shares for capital stock that was aquired through installments (recorded in account 212)."},{"name":"installments_received_on_capital_stock","title":"Installments Received on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock the amount of installments received on capital stock on a partial or installment payment plan from subscribers who are not bound by legally enforceable subscription contracts. \nB. As subscriptions are paid in full and certificates issued, this account shall be charged and the appropriate capital stock account credited with the par or stated value of such stock. Any discount or premium on an original issue shall be included in the appropriate discount or premium account."}],"primary_key":["entity_id","filing_name","publication_time","date","installment_capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_installments_on_capital_stock_account_212_totals_252_duration","dialect":{"table":"capital_stock_installments_on_capital_stock_account_212_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Installments on Capital Stock (Account 212) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_installments_on_capital_stock_account_212_totals_252_instant","dialect":{"table":"capital_stock_installments_on_capital_stock_account_212_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Installments on Capital Stock (Account 212) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"installments_received_on_capital_stock_shares","title":"Installments Received on Capital Stock Shares","type":"number","format":"default","description":"Number of outstanding shares for capital stock that was aquired through installments (recorded in account 212)."},{"name":"installments_received_on_capital_stock","title":"Installments Received on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock the amount of installments received on capital stock on a partial or installment payment plan from subscribers who are not bound by legally enforceable subscription contracts. \nB. As subscriptions are paid in full and certificates issued, this account shall be charged and the appropriate capital stock account credited with the par or stated value of such stock. Any discount or premium on an original issue shall be included in the appropriate discount or premium account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_liability_for_conversion_account_206_252_duration","dialect":{"table":"capital_stock_preferred_stock_liability_for_conversion_account_206_252_duration"},"title":"252 - Schedule - Capital Stock - Preferred Stock Liability for Conversion (Account 206) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"preferred_stock_liability_for_conversion_axis","title":"Preferred Stock Liability for Conversion [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about Other Adjustments to Cash Flows from Financing Activities"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","preferred_stock_liability_for_conversion_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_liability_for_conversion_account_206_252_instant","dialect":{"table":"capital_stock_preferred_stock_liability_for_conversion_account_206_252_instant"},"title":"252 - Schedule - Capital Stock - Preferred Stock Liability for Conversion (Account 206) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_liability_for_conversion_axis","title":"Preferred Stock Liability for Conversion [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about Other Adjustments to Cash Flows from Financing Activities"},{"name":"preferred_stock_liability_for_conversion_shares","title":"Preferred Stock Liability for Conversion Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred liability to be converted into liability (recorded in account 206)."},{"name":"preferred_stock_liability_for_conversion","title":"Preferred Stock Liability for Conversion (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or stated value, as appropriate, of capital stock which the utility has agreed to exchange for outstanding securities of other companies in connection with the acquisition of properties of such companies under terms which allow the holders of the securities of the other companies to surrender such securities and receive in return therefor capital stock of the accounting utility. \nB. When the securities of the other companies have been surrendered and capital stock issued in accordance with the terms of the exchange, these accounts shall be charged and accounts 201, Common Stock Issued, or 204, Preferred Stock Issued, as the case may be, shall be credited. \nC. The records shall be kept so as to show separately the stocks of each class and series for which a conversion liability exists."}],"primary_key":["entity_id","filing_name","publication_time","date","preferred_stock_liability_for_conversion_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_liability_for_conversion_account_206_totals_252_duration","dialect":{"table":"capital_stock_preferred_stock_liability_for_conversion_account_206_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Preferred Stock Liability for Conversion (Account 206) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_liability_for_conversion_account_206_totals_252_instant","dialect":{"table":"capital_stock_preferred_stock_liability_for_conversion_account_206_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Preferred Stock Liability for Conversion (Account 206) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_liability_for_conversion_shares","title":"Preferred Stock Liability for Conversion Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred liability to be converted into liability (recorded in account 206)."},{"name":"preferred_stock_liability_for_conversion","title":"Preferred Stock Liability for Conversion (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the par value or stated value, as appropriate, of capital stock which the utility has agreed to exchange for outstanding securities of other companies in connection with the acquisition of properties of such companies under terms which allow the holders of the securities of the other companies to surrender such securities and receive in return therefor capital stock of the accounting utility. \nB. When the securities of the other companies have been surrendered and capital stock issued in accordance with the terms of the exchange, these accounts shall be charged and accounts 201, Common Stock Issued, or 204, Preferred Stock Issued, as the case may be, shall be credited. \nC. The records shall be kept so as to show separately the stocks of each class and series for which a conversion liability exists."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_subscribed_account_205_252_duration","dialect":{"table":"capital_stock_preferred_stock_subscribed_account_205_252_duration"},"title":"252 - Schedule - Capital Stock - Preferred Stock Subscribed (Account 205) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"preferred_stock_subscribed_axis","title":"Preferred Stock Subscribed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","preferred_stock_subscribed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_subscribed_account_205_252_instant","dialect":{"table":"capital_stock_preferred_stock_subscribed_account_205_252_instant"},"title":"252 - Schedule - Capital Stock - Preferred Stock Subscribed (Account 205) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_subscribed_axis","title":"Preferred Stock Subscribed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"preferred_stock_subscribed","title":"Preferred Stock Subscribed (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock. \nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock."},{"name":"preferred_stock_subscribed_shares","title":"Preferred Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred stock subscribed (recorded in account 205)."}],"primary_key":["entity_id","filing_name","publication_time","date","preferred_stock_subscribed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_subscribed_account_205_totals_252_duration","dialect":{"table":"capital_stock_preferred_stock_subscribed_account_205_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Preferred Stock Subscribed (Account 205) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_preferred_stock_subscribed_account_205_totals_252_instant","dialect":{"table":"capital_stock_preferred_stock_subscribed_account_205_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Preferred Stock Subscribed (Account 205) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"preferred_stock_subscribed","title":"Preferred Stock Subscribed (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock. \nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock."},{"name":"preferred_stock_subscribed_shares","title":"Preferred Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred stock subscribed (recorded in account 205)."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_premium_on_capital_stock_account_207_252_duration","dialect":{"table":"capital_stock_premium_on_capital_stock_account_207_252_duration"},"title":"252 - Schedule - Capital Stock - Premium on Capital Stock (Account 207) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"premium_capital_stock_axis","title":"Premium Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"indication_of_premium_on_capital_stock","title":"Indication of Premium on Capital Stock","type":"boolean","format":"default","description":"For Premium over the par value of Capital Stock (common or preferred,  recorded in Account 207), designate \"true\" or \"false\" to indicate previously with an asterisk as a value."},{"name":"name_of_account_and_description_of_capital_stock_items","title":"Name of Account and Description of Capital Stock Items","type":"string","format":"default","description":"Name of account and description of capital stock items."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","premium_capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_premium_on_capital_stock_account_207_252_instant","dialect":{"table":"capital_stock_premium_on_capital_stock_account_207_252_instant"},"title":"252 - Schedule - Capital Stock - Premium on Capital Stock (Account 207) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"premium_capital_stock_axis","title":"Premium Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name of account and description of line item."},{"name":"premium_on_capital_stock_shares","title":"Premium on Capital Stock Shares","type":"number","format":"default","description":"Number of outstanding shares for capital stock that was acquired through a premium (recorded in account 207)."},{"name":"premium_on_capital_stock","title":"Premium on Capital Stock (Major Only)","type":"number","format":"default","description":"A. This account shall include, in a separate subdivision for each class and series of stock, the excess of the actual cash value of the consideration received on original issues of capital stock over the par or stated value and accrued dividends of such stock, together with assessments against stockholders representing payments required in excess of par or stated values. \nB. Premium on capital stock shall not be set off against expenses. Further, a premium received on an issue of a certain class or series of stock shall not be set off against expenses of another issue of the same class or series. \nC. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be transferred to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock."}],"primary_key":["entity_id","filing_name","publication_time","date","premium_capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_premium_on_capital_stock_account_207_totals_252_duration","dialect":{"table":"capital_stock_premium_on_capital_stock_account_207_totals_252_duration"},"title":"252 - Schedule - Capital Stock - Premium on Capital Stock (Account 207) - Totals - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_premium_on_capital_stock_account_207_totals_252_instant","dialect":{"table":"capital_stock_premium_on_capital_stock_account_207_totals_252_instant"},"title":"252 - Schedule - Capital Stock - Premium on Capital Stock (Account 207) - Totals - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"premium_on_capital_stock_shares","title":"Premium on Capital Stock Shares","type":"number","format":"default","description":"Number of outstanding shares for capital stock that was acquired through a premium (recorded in account 207)."},{"name":"premium_on_capital_stock","title":"Premium on Capital Stock (Major Only)","type":"number","format":"default","description":"A. This account shall include, in a separate subdivision for each class and series of stock, the excess of the actual cash value of the consideration received on original issues of capital stock over the par or stated value and accrued dividends of such stock, together with assessments against stockholders representing payments required in excess of par or stated values. \nB. Premium on capital stock shall not be set off against expenses. Further, a premium received on an issue of a certain class or series of stock shall not be set off against expenses of another issue of the same class or series. \nC. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be transferred to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_252_duration","dialect":{"table":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_252_duration"},"title":"252 - Schedule - Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212) - duration","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"capital_stock_by_usages_axis","title":"Capital Stock by Usages [Axis]","type":"string","format":"default","description":"ferc:CapitalStockByUsagesAxis"},{"name":"capital_stock_description","title":"Capital Stock Description","type":"string","format":"default","description":"Description of Capital Stock that includes the class and series of the stock."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"indication_of_premium_on_capital_stock","title":"Indication of Premium on Capital Stock","type":"boolean","format":"default","description":"For Premium over the par value of Capital Stock (common or preferred,  recorded in Account 207), designate \"true\" or \"false\" to indicate previously with an asterisk as a value."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","capital_stock_by_usages_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_252_instant","dialect":{"table":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_252_instant"},"title":"252 - Schedule - Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212) - instant","description":"A. These accounts shall include the amount of legally enforceable subscriptions to capital stock of the utility. They shall be credited with the par or stated value of the stock subscribed, exclusive of accrued dividends, if any. Concurrently, a debit shall be made to subscriptions to capital stock, included as a Other Accounts Receivable, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account separate subdivision of account 143, shall be debited, and the appropriate capital stock account credited, with the par or stated value of such stock.\nB. The records shall be kept in such manner as to show the amount of subscriptions to each class and series of stock.","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capital_stock_by_usages_axis","title":"Capital Stock by Usages [Axis]","type":"string","format":"default","description":"ferc:CapitalStockByUsagesAxis"},{"name":"capital_stock","title":"Capital Stock","type":"number","format":"default","description":"Value of shares of common and preferred stock recorded in account 201 and 204."},{"name":"number_of_capital_stock_shares","title":"Number of Capital Stock Shares","type":"number","format":"default","description":"Numbers of shares of subscribed common stock, recorded in account 202."}],"primary_key":["entity_id","filing_name","publication_time","date","capital_stock_by_usages_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_totals_252_duration","dialect":{"table":"capital_stock_subscribed_liability_for_conversion_premium_on_and_installments_recieved_on_accts_202_203_205_206_207_and_212_totals_252_duration"},"title":"252 - Schedule - Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212) - Totals - duration","description":"A. 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This account may include all commissions and expenses incurred in connection with the issuance of capital stock.\nNote: Amounts included in capital surplus at the effective date of this system of accounts which cannot be classified as to the source thereof shall be included in this account."},{"name":"donations_received_from_stockholders","title":"Donations Received from Stockholders (Major Only)","type":"number","format":"default","description":"This account shall include the balance of credits for donations received from stockholders consisting of capital stock of the utility, cancellation or reduction of debt of the utility, and the cash value of other assets received as a donation."},{"name":"other_paid_in_capital","title":"Other Paid-In Capital","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 208, Donations Received from Stockholders; Account 209, Reduction in Par or Stated Value of Capital Stock; Account 210, Gain on Resale or Cancellation of Reacquired Capital Stock; Account 211, Miscellaneous Paid-in Capital."},{"name":"gain_on_resale_or_cancellation_of_reacquired_capital_stock","title":"Gain on Resale or Cancellation of Reacquired Capital Stock (Major Only)","type":"number","format":"default","description":"This account shall include the balance of credits arising from the resale or cancellation of reacquired capital stock."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_expense_account_214_254_duration","dialect":{"table":"capital_stock_expense_account_214_254_duration"},"title":"254 - Schedule - Capital Stock Expense (Account 214) - duration","description":"ferc:ScheduleCapitalStockExpenseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"capital_stock_axis","title":"Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about capital stock."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_class_and_series_of_stock","title":"Name of Class and Series of Stock","type":"string","format":"default","description":"Name of class and series of capital stock."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_expense_account_214_254_instant","dialect":{"table":"capital_stock_expense_account_214_254_instant"},"title":"254 - Schedule - Capital Stock Expense (Account 214) - instant","description":"ferc:ScheduleCapitalStockExpenseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capital_stock_axis","title":"Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about capital stock."},{"name":"capital_stock_expense","title":"Capital Stock Expense","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of stock all commissions and expenses incurred in connection with the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. Expenses applicable to capital stock shall not be deducted from premium on capital stock. \nB. When capital stock which has been actually issued by the utility is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210. \nNote A: Expenses in connection with the reacquisition or resale of the utility's capital stock shall not be included herein.\nNote B: The utility may write off capital stock expense in whole or in part by charges to account 211, Miscellaneous Paid-In Capital."}],"primary_key":["entity_id","filing_name","publication_time","date","capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_expense_account_214_totals_254_duration","dialect":{"table":"capital_stock_expense_account_214_totals_254_duration"},"title":"254 - Schedule - Capital Stock Expense (Account 214) - Totals - duration","description":"ferc:ScheduleCapitalStockExpenseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_expense_account_214_totals_254_instant","dialect":{"table":"capital_stock_expense_account_214_totals_254_instant"},"title":"254 - Schedule - Capital Stock Expense (Account 214) - Totals - instant","description":"ferc:ScheduleCapitalStockExpenseAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capital_stock_expense","title":"Capital Stock Expense","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of stock all commissions and expenses incurred in connection with the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. Expenses applicable to capital stock shall not be deducted from premium on capital stock. \nB. When capital stock which has been actually issued by the utility is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210. \nNote A: Expenses in connection with the reacquisition or resale of the utility's capital stock shall not be included herein.\nNote B: The utility may write off capital stock expense in whole or in part by charges to account 211, Miscellaneous Paid-In Capital."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_capital_stock_account_213_254_duration","dialect":{"table":"discount_on_capital_stock_account_213_254_duration"},"title":"254 - Schedule - Discount on Capital Stock (Account 213) - duration","description":"ferc:ScheduleDiscountOnCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"capital_stock_axis","title":"Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about capital stock."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"name_of_class_and_series_of_stock","title":"Name of Class and Series of Stock","type":"string","format":"default","description":"Name of class and series of capital stock."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_capital_stock_account_213_254_instant","dialect":{"table":"discount_on_capital_stock_account_213_254_instant"},"title":"254 - Schedule - Discount on Capital Stock (Account 213) - instant","description":"ferc:ScheduleDiscountOnCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"capital_stock_axis","title":"Capital Stock [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about capital stock."},{"name":"discount_on_capital_stock","title":"Discount on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock all discount on the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. \nB. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210."}],"primary_key":["entity_id","filing_name","publication_time","date","capital_stock_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_capital_stock_account_213_totals_254_duration","dialect":{"table":"discount_on_capital_stock_account_213_totals_254_duration"},"title":"254 - Schedule - Discount on Capital Stock (Account 213) - Totals - duration","description":"ferc:ScheduleDiscountOnCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_capital_stock_account_213_totals_254_instant","dialect":{"table":"discount_on_capital_stock_account_213_totals_254_instant"},"title":"254 - Schedule - Discount on Capital Stock (Account 213) - Totals - instant","description":"ferc:ScheduleDiscountOnCapitalStockAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"discount_on_capital_stock","title":"Discount on Capital Stock","type":"number","format":"default","description":"A. This account shall include in a separate subdivision for each class and series of capital stock all discount on the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. \nB. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired shall be written off to account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, provided, however, that the amount shall be charged to account 439, Adjustments to Retained Earnings, to the extent that it exceeds the balance in account 210."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"securities_issued_or_assumed_and_securities_refunded_or_retired_during_the_year_255_1_duration","dialect":{"table":"securities_issued_or_assumed_and_securities_refunded_or_retired_during_the_year_255_1_duration"},"title":"255.1 - Schedule - Securities Issued or Assumed and Securities Refunded or Retired During the Year - duration","description":"ferc:ScheduleSecuritiesIssuedOrAssumedAndSecuritiesRefundedOrRetiredDuringTheYearAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"explanatory_of_securities_financing_and_refinancing_transaction_text_block","title":"Explanatory of Securities Financing and Refinancing Transaction [Text Block]","type":"string","format":"default","description":"Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for the securities, discounts, premiums, expenses, and related gains or losses.  Identify as to Commission authorization numbers and dates."},{"name":"explanatory_of_securities_refunded_or_retired_other_than_that_specified_in_general_instruction17_text_block","title":"Explanatory of Securities Refunded or Retired Other than That Specified in General Instruction 17 [Text Block]","type":"string","format":"default","description":"Where the accounting for amounts relating to securities refunded or retired is other than that specified in General Instruction 17 of the Uniform System of Accounts, cite the Commission authorization for the different accounting and state the accounting method."},{"name":"explanatory_of_securities_issued_assumed_retired_or_refunded_text_block","title":"Explanatory of Securities Issued, Assumed, Retired, or Refunded [Text Block]","type":"string","format":"default","description":"Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities.  Set forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or refinancing transactions with respect to securities previously refunded or retired."},{"name":"identification_of_securities_issued_or_assumed_and_securities_refunded_or_retired_text_block","title":"Identification of Securities Issued or Assumed and Securities Refunded or Retired [Text Block]","type":"string","format":"default","description":"Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance, maturity date, aggregate principal amount, par value or stated value, and number of shares.  Give also the issuance of redemption price and name of the principal underwriting firm through which the security transactions were consummated."},{"name":"explanatory_of_securities_assumed_text_block","title":"Explanatory of Securities Assumed [Text Block]","type":"string","format":"default","description":"For securities assumed, give the name of the company for which the liability on the securities was assumed as well as details of the transactions whereby the respondent undertook to pay obligations of another company.  If any unamortized discount, premiums, expenses, and gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities clearly earmarked."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"securities_issued_or_assumed_and_securities_refunded_or_retired_during_the_year_255_1_instant","dialect":{"table":"securities_issued_or_assumed_and_securities_refunded_or_retired_during_the_year_255_1_instant"},"title":"255.1 - Schedule - Securities Issued or Assumed and Securities Refunded or Retired During the Year - instant","description":"ferc:ScheduleSecuritiesIssuedOrAssumedAndSecuritiesRefundedOrRetiredDuringTheYearAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_accounts_221_222_223_and_224_256_duration","dialect":{"table":"long_term_debt_accounts_221_222_223_and_224_256_duration"},"title":"256 - Schedule - Long-Term Debt (Accounts 221, 222, 223, and 224) - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"class_or_series_of_obligation_and_name_of_stock_exchange_axis","title":"Class or Series of Obligation and Name of Stock Exchange [Axis]","type":"string","format":"default","description":"ferc:ClassOrSeriesOfObligationAndNameOfStockExchangeAxis"},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_expense_on_long_term_debt_issued","title":"Interest Expense on Long-Term Debt Issued","type":"number","format":"default","description":"The amount of interest incurred on long-term debt during the period including interest on any obligations retired or reacquired."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"class_of_series_of_obligation_and_name_of_stock_exchange","title":"Class of Series of Obligation and Name of Stock Exchange","type":"string","format":"default","description":"Report class and series and listed stock exchanges. For bonds, assumed by the respondent, include the name of the issuing company as well as a description of the bonds."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."},{"name":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","class_or_series_of_obligation_and_name_of_stock_exchange_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_accounts_221_222_223_and_224_256_instant","dialect":{"table":"long_term_debt_accounts_221_222_223_and_224_256_instant"},"title":"256 - Schedule - Long-Term Debt (Accounts 221, 222, 223, and 224) - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"class_or_series_of_obligation_and_name_of_stock_exchange_axis","title":"Class or Series of Obligation and Name of Stock Exchange [Axis]","type":"string","format":"default","description":"ferc:ClassOrSeriesOfObligationAndNameOfStockExchangeAxis"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds","title":"Outstanding Held by Respondent Sinking and Other Funds","type":"number","format":"default","description":"The account for long term debt shall include securities which are held by trustee in sinking or other funds."},{"name":"long_term_debt_outstanding","title":"Long-Term Debt, Outstanding","type":"number","format":"default","description":"Total amount of long-term debt outstanding without reduction for amounts held by respondent."},{"name":"outstanding_held_by_respondent_reacquired_bonds","title":"Outstanding Held by Respondent, Reacquired Bonds","type":"number","format":"default","description":"This account shall include the face value of reacquired bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired bonds shall not include securities which are held by trustee in sinking or other funds."},{"name":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."}],"primary_key":["entity_id","filing_name","publication_time","date","class_or_series_of_obligation_and_name_of_stock_exchange_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_accounts_221_222_223_and_224_totals_256_duration","dialect":{"table":"long_term_debt_accounts_221_222_223_and_224_totals_256_duration"},"title":"256 - Schedule - Long-Term Debt (Accounts 221, 222, 223, and 224) - Totals - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_expense_on_long_term_debt_issued","title":"Interest Expense on Long-Term Debt Issued","type":"number","format":"default","description":"The amount of interest incurred on long-term debt during the period including interest on any obligations retired or reacquired."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_accounts_221_222_223_and_224_totals_256_instant","dialect":{"table":"long_term_debt_accounts_221_222_223_and_224_totals_256_instant"},"title":"256 - Schedule - Long-Term Debt (Accounts 221, 222, 223, and 224) - Totals - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds","title":"Outstanding Held by Respondent Sinking and Other Funds","type":"number","format":"default","description":"The account for long term debt shall include securities which are held by trustee in sinking or other funds."},{"name":"long_term_debt_outstanding","title":"Long-Term Debt, Outstanding","type":"number","format":"default","description":"Total amount of long-term debt outstanding without reduction for amounts held by respondent."},{"name":"outstanding_held_by_respondent_reacquired_bonds","title":"Outstanding Held by Respondent, Reacquired Bonds","type":"number","format":"default","description":"This account shall include the face value of reacquired bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired bonds shall not include securities which are held by trustee in sinking or other funds."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_advances_from_associated_companies_223_256_duration","dialect":{"table":"long_term_debt_advances_from_associated_companies_223_256_duration"},"title":"256 - Schedule - Long-Term Debt - Advances from Associated Companies 223 - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"advances_from_associated_companies_axis","title":"Advances from Associated Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about advances from associated companies"},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"interest_expense_debt_advances_from_associated_companies","title":"Interest Expense, Debt Advances from Associated Companies","type":"number","format":"default","description":"The amount of interest incurred on debt advances from associated companies."},{"name":"class_of_series_of_obligation_and_name_of_stock_exchange","title":"Class of Series of Obligation and Name of Stock Exchange","type":"string","format":"default","description":"Report class and series and listed stock exchanges. For bonds, assumed by the respondent, include the name of the issuing company as well as a description of the bonds."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."},{"name":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","advances_from_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_advances_from_associated_companies_223_256_instant","dialect":{"table":"long_term_debt_advances_from_associated_companies_223_256_instant"},"title":"256 - Schedule - Long-Term Debt - Advances from Associated Companies 223 - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"advances_from_associated_companies_axis","title":"Advances from Associated Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about advances from associated companies"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_debt_advances_from_associated_companies","title":"Outstanding Held by Respondent Sinking and Other Funds, Debt Advances from Associated Companies","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to debt advances from associated companies."},{"name":"advances_from_associated_companies","title":"Advances from Associated Companies","type":"number","format":"default","description":"A. This account shall include the face value of notes payable to associated companies and the amount of open book accounts representing advances from associated companies. It does not include notes and open accounts representing indebtedness subject to current settlement which are includible in account 233, Notes Payable to Associated Companies, or account 234, Accounts Payable to Associated Companies. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish complete information concerning each note and open account."},{"name":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."}],"primary_key":["entity_id","filing_name","publication_time","date","advances_from_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_advances_from_associated_companies_223_totals_256_duration","dialect":{"table":"long_term_debt_advances_from_associated_companies_223_totals_256_duration"},"title":"256 - Schedule - Long-Term Debt - Advances from Associated Companies 223 - Totals - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_expense_debt_advances_from_associated_companies","title":"Interest Expense, Debt Advances from Associated Companies","type":"number","format":"default","description":"The amount of interest incurred on debt advances from associated companies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_advances_from_associated_companies_223_totals_256_instant","dialect":{"table":"long_term_debt_advances_from_associated_companies_223_totals_256_instant"},"title":"256 - Schedule - Long-Term Debt - Advances from Associated Companies 223 - Totals - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_debt_advances_from_associated_companies","title":"Outstanding Held by Respondent Sinking and Other Funds, Debt Advances from Associated Companies","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to debt advances from associated companies."},{"name":"advances_from_associated_companies","title":"Advances from Associated Companies","type":"number","format":"default","description":"A. This account shall include the face value of notes payable to associated companies and the amount of open book accounts representing advances from associated companies. It does not include notes and open accounts representing indebtedness subject to current settlement which are includible in account 233, Notes Payable to Associated Companies, or account 234, Accounts Payable to Associated Companies. \nB. The records supporting the entries to this account shall be so kept that the utility can furnish complete information concerning each note and open account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_bonds_221_256_duration","dialect":{"table":"long_term_debt_bonds_221_256_duration"},"title":"256 - Schedule - Long-Term Debt - Bonds 221 - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"bond_obligations_axis","title":"Bond Obligations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class or series of obligations and the name of stock exchange."},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"class_of_series_of_obligation_and_name_of_stock_exchange","title":"Class of Series of Obligation and Name of Stock Exchange","type":"string","format":"default","description":"Report class and series and listed stock exchanges. For bonds, assumed by the respondent, include the name of the issuing company as well as a description of the bonds."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."},{"name":"interest_expense_bonds","title":"Interest Expense, Bonds","type":"number","format":"default","description":"The amount of interest incurred on bonds during the period."},{"name":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","bond_obligations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_bonds_221_256_instant","dialect":{"table":"long_term_debt_bonds_221_256_instant"},"title":"256 - Schedule - Long-Term Debt - Bonds 221 - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"bond_obligations_axis","title":"Bond Obligations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class or series of obligations and the name of stock exchange."},{"name":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_bonds","title":"Outstanding Held by Respondent Sinking and Other Funds, Bonds","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to bonds."},{"name":"bonds","title":"Bonds","type":"number","format":"default","description":"This account shall include in a separate subdivision for each class and series of bonds the face value of the actually issued and unmatured bonds which have not been retired or canceled; also the face value of such bonds issued by others the payment of which has been assumed by the utility."}],"primary_key":["entity_id","filing_name","publication_time","date","bond_obligations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_bonds_221_totals_256_duration","dialect":{"table":"long_term_debt_bonds_221_totals_256_duration"},"title":"256 - Schedule - Long-Term Debt - Bonds 221 - Totals - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_expense_bonds","title":"Interest Expense, Bonds","type":"number","format":"default","description":"The amount of interest incurred on bonds during the period."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_bonds_221_totals_256_instant","dialect":{"table":"long_term_debt_bonds_221_totals_256_instant"},"title":"256 - Schedule - Long-Term Debt - Bonds 221 - Totals - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_bonds","title":"Outstanding Held by Respondent Sinking and Other Funds, Bonds","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to bonds."},{"name":"bonds","title":"Bonds","type":"number","format":"default","description":"This account shall include in a separate subdivision for each class and series of bonds the face value of the actually issued and unmatured bonds which have not been retired or canceled; also the face value of such bonds issued by others the payment of which has been assumed by the utility."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_other_long_term_debt_224_256_duration","dialect":{"table":"long_term_debt_other_long_term_debt_224_256_duration"},"title":"256 - Schedule - Long-Term Debt - Other Long Term Debt 224 - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_long_term_debt_axis","title":"Other Long-Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other long-term debt."},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"class_of_series_of_obligation_and_name_of_stock_exchange","title":"Class of Series of Obligation and Name of Stock Exchange","type":"string","format":"default","description":"Report class and series and listed stock exchanges. For bonds, assumed by the respondent, include the name of the issuing company as well as a description of the bonds."},{"name":"interest_expense_other_long_term_debt","title":"Interest Expense, Other Long Term Debt","type":"number","format":"default","description":"The amount of interest incurred on other long term debt."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."},{"name":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_other_long_term_debt_224_256_instant","dialect":{"table":"long_term_debt_other_long_term_debt_224_256_instant"},"title":"256 - Schedule - Long-Term Debt - Other Long Term Debt 224 - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_long_term_debt_axis","title":"Other Long-Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other long-term debt."},{"name":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."},{"name":"other_long_term_debt","title":"Other Long-Term Debt","type":"number","format":"default","description":"A. This account shall include, until maturity, all long-term debt not otherwise provided for. This covers such items as receivers' certificates, real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness not owned by associated companies, receipts outstanding for long-term debt, and other obligations maturing more than one year from date of issue or assumption. \nB. Separate accounts shall be maintained for each class of obligation, and records shall be maintained to show for each class all details as to date of obligation, date of maturity, interest dates and rates, security for the obligation, etc. \nNote: Miscellaneous long-term debt reacquired shall be accounted for in accordance with the procedure set forth in account 222, Reacquired Bonds."},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_other_long_term_debt","title":"Outstanding Held by Respondent Sinking and Other Funds, Other Long Term Debt","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to other long term debt."}],"primary_key":["entity_id","filing_name","publication_time","date","other_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_other_long_term_debt_224_totals_256_duration","dialect":{"table":"long_term_debt_other_long_term_debt_224_totals_256_duration"},"title":"256 - Schedule - Long-Term Debt - Other Long Term Debt 224 - Totals - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_expense_other_long_term_debt","title":"Interest Expense, Other Long Term Debt","type":"number","format":"default","description":"The amount of interest incurred on other long term debt."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_other_long_term_debt_224_totals_256_instant","dialect":{"table":"long_term_debt_other_long_term_debt_224_totals_256_instant"},"title":"256 - Schedule - Long-Term Debt - Other Long Term Debt 224 - Totals - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_long_term_debt","title":"Other Long-Term Debt","type":"number","format":"default","description":"A. This account shall include, until maturity, all long-term debt not otherwise provided for. This covers such items as receivers' certificates, real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness not owned by associated companies, receipts outstanding for long-term debt, and other obligations maturing more than one year from date of issue or assumption. \nB. Separate accounts shall be maintained for each class of obligation, and records shall be maintained to show for each class all details as to date of obligation, date of maturity, interest dates and rates, security for the obligation, etc. \nNote: Miscellaneous long-term debt reacquired shall be accounted for in accordance with the procedure set forth in account 222, Reacquired Bonds."},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_other_long_term_debt","title":"Outstanding Held by Respondent Sinking and Other Funds, Other Long Term Debt","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to other long term debt."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_reacquired_bonds_222_256_duration","dialect":{"table":"long_term_debt_reacquired_bonds_222_256_duration"},"title":"256 - Schedule - Long-Term Debt - Reacquired Bonds 222 - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"re_acquired_bond_obligations_axis","title":"Re-Acquired Bond Obligations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class or series of re-acquired obligations."},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_expense_reacquired_bonds","title":"Interest Expense, Reacquired Bonds","type":"number","format":"default","description":"The amount of interest incurred on reacquired bonds during the period."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"class_of_series_of_obligation_and_name_of_stock_exchange","title":"Class of Series of Obligation and Name of Stock Exchange","type":"string","format":"default","description":"Report class and series and listed stock exchanges. For bonds, assumed by the respondent, include the name of the issuing company as well as a description of the bonds."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."},{"name":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","re_acquired_bond_obligations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_reacquired_bonds_222_256_instant","dialect":{"table":"long_term_debt_reacquired_bonds_222_256_instant"},"title":"256 - Schedule - Long-Term Debt - Reacquired Bonds 222 - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"re_acquired_bond_obligations_axis","title":"Re-Acquired Bond Obligations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the class or series of re-acquired obligations."},{"name":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_reacquired_bonds","title":"Outstanding Held by Respondent Sinking and Other Funds, Reacquired Bonds","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to reacquired bonds."},{"name":"outstanding_held_by_respondent_reacquired_bonds","title":"Outstanding Held by Respondent, Reacquired Bonds","type":"number","format":"default","description":"This account shall include the face value of reacquired bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired bonds shall not include securities which are held by trustee in sinking or other funds."},{"name":"reacquired_bonds","title":"Reacquired Bonds (Major Only)","type":"number","format":"default","description":"A. This account shall include the face value of bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired debt shall not include securities which are held by trustee in sinking or other funds.\n\nB. When bonds are reacquired, the difference between face value, adjusted for unamortized discount, expenses or premium, and the amount paid upon reacquisition, shall be included in account 189, Unamortized Loss on Reacquired Debt, or account 257, Unamortized Gain on Reacquired Debt, as appropriate. (See General Instruction 17.)"}],"primary_key":["entity_id","filing_name","publication_time","date","re_acquired_bond_obligations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_reacquired_bonds_222_totals_256_duration","dialect":{"table":"long_term_debt_reacquired_bonds_222_totals_256_duration"},"title":"256 - Schedule - Long-Term Debt - Reacquired Bonds 222 - Totals - duration","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_expense_reacquired_bonds","title":"Interest Expense, Reacquired Bonds","type":"number","format":"default","description":"The amount of interest incurred on reacquired bonds during the period."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"long_term_debt_reacquired_bonds_222_totals_256_instant","dialect":{"table":"long_term_debt_reacquired_bonds_222_totals_256_instant"},"title":"256 - Schedule - Long-Term Debt - Reacquired Bonds 222 - Totals - instant","description":"ferc:ScheduleLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"outstanding_held_by_respondent_sinking_and_other_funds_reacquired_bonds","title":"Outstanding Held by Respondent Sinking and Other Funds, Reacquired Bonds","type":"number","format":"default","description":"The account shall include securities which are held by trustee in sinking or other funds that relate to reacquired bonds."},{"name":"outstanding_held_by_respondent_reacquired_bonds","title":"Outstanding Held by Respondent, Reacquired Bonds","type":"number","format":"default","description":"This account shall include the face value of reacquired bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired bonds shall not include securities which are held by trustee in sinking or other funds."},{"name":"reacquired_bonds","title":"Reacquired Bonds (Major Only)","type":"number","format":"default","description":"A. This account shall include the face value of bonds actually issued or assumed by the utility and reacquired by it and not retired, or canceled. The account for reacquired debt shall not include securities which are held by trustee in sinking or other funds.\n\nB. When bonds are reacquired, the difference between face value, adjusted for unamortized discount, expenses or premium, and the amount paid upon reacquisition, shall be included in account 189, Unamortized Loss on Reacquired Debt, or account 257, Unamortized Gain on Reacquired Debt, as appropriate. (See General Instruction 17.)"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_long_term_debt_account_226_258_duration","dialect":{"table":"discount_on_long_term_debt_account_226_258_duration"},"title":"258 - Schedule - Discount on Long-Term Debt (Account 226) - duration","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unamortized_discount_on_long_term_debt_axis","title":"Unamortized Discount on Long Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized discount on long-term debt."},{"name":"discount_long_term_debt_additions","title":"Discount, Long Term Debt, Additions","type":"number","format":"default","description":"Amount of additional discount on long-term debt during the period."},{"name":"amortization_of_discount_long_term_debt","title":"Amortization of Discount, Long Term Debt","type":"number","format":"default","description":"Amount of amortization of discount associated with long-term debt."},{"name":"long_term_debt_principal_amount_issued","title":"Long-Term Debt, Principal Amount Issued","type":"number","format":"default","description":"The principal amount of long-term debt originally issued."},{"name":"amortization_period_end_date","title":"Amortization Period, End Date","type":"date","format":"default","description":"The end date of the amortization period, in CCYY-MM-DD format."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"long_term_debt_discount","title":"Long-Term Debt Discount","type":"number","format":"default","description":"Amount of unamortized long-term debt issuance expense, discount."},{"name":"amortization_period_start_date","title":"Amortization Period, Start Date","type":"date","format":"default","description":"The start date of the amortization period, in CCYY-MM-DD format."},{"name":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of long-term debt."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","unamortized_discount_on_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discount_on_long_term_debt_account_226_258_instant","dialect":{"table":"discount_on_long_term_debt_account_226_258_instant"},"title":"258 - Schedule - Discount on Long-Term Debt (Account 226) - instant","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unamortized_discount_on_long_term_debt_axis","title":"Unamortized Discount on Long Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized discount on long-term debt."},{"name":"unamortized_discount_on_long_term_debt_debit","title":"Unamortized Discount on Long-Term Debt, Debit","type":"number","format":"default","description":"A. This account shall include the excess of the face value of long-term debt securities over the cash value of consideration received therefor, related to the issue or assumption of all types and classes of debt. \nB. Amounts recorded in this account shall be amortized over the life of the respective issues under a plan which will distribute the amount equitably over the life of the securities. The amortization shall be on a monthly basis, with the amounts thereof charged to account 428, Amortization of Debt Discount and Expense. (See General Instruction 17.)"}],"primary_key":["entity_id","filing_name","publication_time","date","unamortized_discount_on_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"premium_on_long_term_debt_account_225_258_duration","dialect":{"table":"premium_on_long_term_debt_account_225_258_duration"},"title":"258 - Schedule - Premium on Long-Term Debt (Account 225) - duration","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unamortized_premium_on_long_term_debt_axis","title":"Unamortized Premium on Long Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized premiums on long-term debt."},{"name":"long_term_debt_principal_amount_issued","title":"Long-Term Debt, Principal Amount Issued","type":"number","format":"default","description":"The principal amount of long-term debt originally issued."},{"name":"premium_long_term_debt_additions","title":"Premium, Long Term Debt, Additions","type":"number","format":"default","description":"Amount of additional premium on long-term debt during the period."},{"name":"amortization_period_end_date","title":"Amortization Period, End Date","type":"date","format":"default","description":"The end date of the amortization period, in CCYY-MM-DD format."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"amortization_of_premium_on_long_term_debt","title":"Amortization of Premium on Long Term Debt","type":"number","format":"default","description":"Amount of noncash expense included in interest expense to amortize debt premium associated with the related debt instruments."},{"name":"long_term_debt_premium","title":"Long-Term Debt Premium","type":"number","format":"default","description":"Amount of unamortized long-term debt issuance expense, premium."},{"name":"amortization_period_start_date","title":"Amortization Period, Start Date","type":"date","format":"default","description":"The start date of the amortization period, in CCYY-MM-DD format."},{"name":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of long-term debt."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","unamortized_premium_on_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"premium_on_long_term_debt_account_225_258_instant","dialect":{"table":"premium_on_long_term_debt_account_225_258_instant"},"title":"258 - Schedule - Premium on Long-Term Debt (Account 225) - instant","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unamortized_premium_on_long_term_debt_axis","title":"Unamortized Premium on Long Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized premiums on long-term debt."},{"name":"unamortized_premium_on_long_term_debt","title":"Unamortized Premium on Long-Term Debt","type":"number","format":"default","description":"A. This account shall include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities. \nB. Amounts recorded in this account shall be amortized over the life of each respective issue under a plan which will distribute the amount equitably over the life of the security. The amortization shall be on a monthly basis, with the amounts thereof to be credited to account 429, Amortization of Premium on Debt—Credit. (See General Instruction 17.)"}],"primary_key":["entity_id","filing_name","publication_time","date","unamortized_premium_on_long_term_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unamortized_debt_expense_account_181_258_duration","dialect":{"table":"unamortized_debt_expense_account_181_258_duration"},"title":"258 - Schedule - Unamortized Debt Expense (Account 181) - duration","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unamortized_debt_expense_axis","title":"Unamortized Debt Expense [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized debt expense on long-term debt."},{"name":"long_term_debt_issuance_expenses","title":"Long Term Debt Issuance Expenses","type":"number","format":"default","description":"Amount of debt issuance expenses related to long-term debt."},{"name":"long_term_debt_principal_amount_issued","title":"Long-Term Debt, Principal Amount Issued","type":"number","format":"default","description":"The principal amount of long-term debt originally issued."},{"name":"amortization_period_end_date","title":"Amortization Period, End Date","type":"date","format":"default","description":"The end date of the amortization period, in CCYY-MM-DD format."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"amortization_of_debt_issuance_expenses_long_term_debt","title":"Amortization of Debt Issuance Expenses, Long Term Debt","type":"number","format":"default","description":"Amount of amortization of debt issance expenses associated with long-term debt."},{"name":"amortization_period_start_date","title":"Amortization Period, Start Date","type":"date","format":"default","description":"The start date of the amortization period, in CCYY-MM-DD format."},{"name":"debt_issuance_expenses_long_term_debt_additions","title":"Debt Issuance Expenses, Long Term Debt, Additions","type":"number","format":"default","description":"Amount of additional debt issuance expenses incurred during the period."},{"name":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of long-term debt."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","unamortized_debt_expense_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unamortized_debt_expense_account_181_258_instant","dialect":{"table":"unamortized_debt_expense_account_181_258_instant"},"title":"258 - Schedule - Unamortized Debt Expense (Account 181) - instant","description":"ferc:ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"unamortized_debt_expense_axis","title":"Unamortized Debt Expense [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized debt expense on long-term debt."},{"name":"unamortized_debt_expense","title":"Unamortized Debt Expense","type":"number","format":"default","description":"This account shall include expenses related to the issuance or assumption of debt securities. Amounts recorded in this account shall be amortized over the life of each respective issue under a plan which will distribute the amount equitably over the life of the security. The amortization shall be on a monthly basis, and the amounts thereof shall be charged to account 428, Amortization of Debt Discount and Expense. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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The amounts in this account shall be amortized in accordance with General Instruction 17."}],"primary_key":["entity_id","filing_name","publication_time","date","unamortized_gain_on_reacquired_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unamortized_loss_account_189_260_duration","dialect":{"table":"unamortized_loss_account_189_260_duration"},"title":"260 - Schedule - Unamortized Loss (Account 189) - duration","description":"ferc:ScheduleUnamortizedLossAndGainOnReacquiredDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unamortized_loss_on_reacquired_debt_axis","title":"Unamortized Loss on Reacquired Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized loss on reacquired debt."},{"name":"long_term_debt_reacquired_principal_amount","title":"Long Term Debt Reacquired, Principal Amount","type":"number","format":"default","description":"The principal amount of long-term debt reacquired."},{"name":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"date_of_debt_reacquired","title":"Date of Debt Reacquired","type":"date","format":"default","description":"Date when long-term debt was reacquired."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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The amounts in this account shall be amortized in accordance with General Instruction 17."}],"primary_key":["entity_id","filing_name","publication_time","date","unamortized_loss_on_reacquired_debt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unamortized_loss_and_gain_on_reacquired_debt_account_189_257_260_duration","dialect":{"table":"unamortized_loss_and_gain_on_reacquired_debt_account_189_257_260_duration"},"title":"260 - Schedule - Unamortized Loss and Gain on Reacquired Debt (Account 189, 257) - duration","description":"ferc:ScheduleUnamortizedLossAndGainOnReacquiredDebtAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"unamortized_debt_expense_premium_and_discount_on_long_term_debt_axis","title":"Unamortized Debt Expense, Premium and Discount on Long-Term Debt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about unamortized debt expense, premium, or discount on long-term debt."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"type_of_tax","title":"Type of Tax","type":"string","format":"default","description":"Description of type of tax."},{"name":"income_taxes_extraordinary_items","title":"Income Taxes, Extraordinary Items","type":"number","format":"default","description":"This account shall include the amount of those local, state and federal income taxes (both positive and negative), which relate to Extraordinary Items."},{"name":"adjustments_to_retained_earnings","title":"Adjustments to Retained Earnings","type":"number","format":"default","description":"A. This account shall, with prior Commission approval, include significant nonrecurring transactions accounted for as prior period adjustments, as follows:\n(1) Correction of an error in the financial statements of a prior year.\n(2) Adjustments that result from realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries.\nAll other items of profit and loss recognized during a year shall be included in the determination of net income for that year. \nB. Adjustments, charges, or credits due to losses on reacquisition, resale or retirement of the company's own capital stock shall be included in this account. (See account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, for the treatment of gains.)"},{"name":"taxes_incurred_other","title":"Taxes Incurred, Other","type":"number","format":"default","description":"Other taxes from Account 408.2 and Account 409.2."},{"name":"other_utility_operating_income_associated_with_taxes_other_than_income_taxes","title":"Other Utility Operating Income Associated With Taxes Other than Income Taxes","type":"number","format":"default","description":"Other taxes other than income taxes, such as collecting the property taxes collected from others to pay it to the authorities for them."},{"name":"taxes_charged","title":"Taxes Charged","type":"number","format":"default","description":"Amount charged for taxes during the period."},{"name":"taxes_paid","title":"Taxes Paid","type":"number","format":"default","description":"Payments made for taxes during the period."},{"name":"state_local_income_tax_rate","title":"State or Local Income Tax Rate","type":"number","format":"default","description":"Tax rate used for state or local tax."},{"name":"other_income_and_deductions","title":"Other Income and Deductions","type":"number","format":"default","description":"Taxes relating to other income and deductions from Account 408.2 and 409.2."},{"name":"tax_jurisdiction","title":"Tax Jurisdiction","type":"string","format":"default","description":"Location of tax jurisdiction."},{"name":"tax_year","title":"Tax Year","type":"integer","format":"default","description":"Year of the tax."},{"name":"description_of_taxes_accrued_prepaid_and_charged","title":"Description of Taxes Accrued, Prepaid and Charged","type":"string","format":"default","description":"Description of accounts for taxes accrued, prepaid and charged."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis","taxes_accrued_prepaid_and_charged_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_show_utility_dept_where_applicable_and_acct_charged_262_instant","dialect":{"table":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_show_utility_dept_where_applicable_and_acct_charged_262_instant"},"title":"262 - Schedule - Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged) - instant","description":"ferc:ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"taxes_accrued_prepaid_and_charged_axis","title":"Taxes Accrued, Prepaid and Charged [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about taxes accrued, prepaid and charged."},{"name":"taxes_accrued","title":"Taxes Accrued","type":"number","format":"default","description":"A. This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to the appropriate accounts for tax charges. Such credits may be based upon estimates, but from time to time during the year as the facts become known, the amount of the periodic credits shall be adjusted so as to include as nearly as can be determined in each year the taxes applicable thereto. Any amount representing a prepayment of taxes applicable to the period subsequent to the date of the balance sheet, shall be shown under account 165, Prepayments. \nB. If accruals for taxes are found to be insufficient or excessive, correction therefore shall be made through current tax accruals. \nC. Accruals for taxes shall be based upon the net amounts payable after credit for any discounts, and shall not include any amounts for interest on tax deficiencies or refunds. Interest received on refunds shall be credited to account 419, Interest and Dividend Income, and interest paid on deficiencies shall be charged to account 431, Other Interest Expense. \nD. The records supporting the entries to this account shall be kept so as to show for each class of taxes, the amount accrued, the basis for the accrual, the accounts to which charged, and the amount of tax paid."},{"name":"prepaid_taxes","title":"Prepaid Taxes","type":"number","format":"default","description":"Amount representing prepayment of taxes."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis","taxes_accrued_prepaid_and_charged_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_total_262_duration","dialect":{"table":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_total_262_duration"},"title":"262 - Schedule - Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Total) - duration","description":"ferc:ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"kind_of_tax_axis","title":"Kind of Tax [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the kind of tax (e.g., Federal, State, Local, or other)."},{"name":"tax_adjustments","title":"Tax Adjustments","type":"number","format":"default","description":"Tax adjustments during year."},{"name":"taxes_accrued_prepaid_and_charged","title":"Taxes Accrued, Prepaid and Charged","type":"number","format":"default","description":"Total taxes from account 408.2 and account 409.2, Total taxes other than income taxes and income taxes from utility operating income."},{"name":"description_of_taxes_accrued_prepaid_and_charged","title":"Description of Taxes Accrued, Prepaid and Charged","type":"string","format":"default","description":"Description of accounts for taxes accrued, prepaid and charged."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"taxes_incurred_other","title":"Taxes Incurred, Other","type":"number","format":"default","description":"Other taxes from Account 408.2 and Account 409.2."},{"name":"income_taxes_extraordinary_items","title":"Income Taxes, Extraordinary Items","type":"number","format":"default","description":"This account shall include the amount of those local, state and federal income taxes (both positive and negative), which relate to Extraordinary Items."},{"name":"adjustments_to_retained_earnings","title":"Adjustments to Retained Earnings","type":"number","format":"default","description":"A. This account shall, with prior Commission approval, include significant nonrecurring transactions accounted for as prior period adjustments, as follows:\n(1) Correction of an error in the financial statements of a prior year.\n(2) Adjustments that result from realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries.\nAll other items of profit and loss recognized during a year shall be included in the determination of net income for that year. \nB. Adjustments, charges, or credits due to losses on reacquisition, resale or retirement of the company's own capital stock shall be included in this account. (See account 210, Gain on Resale or Cancellation of Reacquired Capital Stock, for the treatment of gains.)"},{"name":"other_utility_operating_income_associated_with_taxes_other_than_income_taxes","title":"Other Utility Operating Income Associated With Taxes Other than Income Taxes","type":"number","format":"default","description":"Other taxes other than income taxes, such as collecting the property taxes collected from others to pay it to the authorities for them."},{"name":"taxes_paid","title":"Taxes Paid","type":"number","format":"default","description":"Payments made for taxes during the period."},{"name":"other_income_and_deductions","title":"Other Income and Deductions","type":"number","format":"default","description":"Taxes relating to other income and deductions from Account 408.2 and 409.2."},{"name":"taxes_charged","title":"Taxes Charged","type":"number","format":"default","description":"Amount charged for taxes during the period."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis","kind_of_tax_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_total_262_instant","dialect":{"table":"taxes_accrued_prepaid_and_charged_during_year_distribution_of_taxes_charged_total_262_instant"},"title":"262 - Schedule - Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Total) - instant","description":"ferc:ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"kind_of_tax_axis","title":"Kind of Tax [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the kind of tax (e.g., Federal, State, Local, or other)."},{"name":"taxes_accrued","title":"Taxes Accrued","type":"number","format":"default","description":"A. This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to the appropriate accounts for tax charges. Such credits may be based upon estimates, but from time to time during the year as the facts become known, the amount of the periodic credits shall be adjusted so as to include as nearly as can be determined in each year the taxes applicable thereto. Any amount representing a prepayment of taxes applicable to the period subsequent to the date of the balance sheet, shall be shown under account 165, Prepayments. \nB. If accruals for taxes are found to be insufficient or excessive, correction therefore shall be made through current tax accruals. \nC. Accruals for taxes shall be based upon the net amounts payable after credit for any discounts, and shall not include any amounts for interest on tax deficiencies or refunds. Interest received on refunds shall be credited to account 419, Interest and Dividend Income, and interest paid on deficiencies shall be charged to account 431, Other Interest Expense. \nD. The records supporting the entries to this account shall be kept so as to show for each class of taxes, the amount accrued, the basis for the accrual, the accounts to which charged, and the amount of tax paid."},{"name":"prepaid_taxes","title":"Prepaid Taxes","type":"number","format":"default","description":"Amount representing prepayment of taxes."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis","kind_of_tax_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_current_and_accrued_liabilities_account_242_268_duration","dialect":{"table":"miscellaneous_current_and_accrued_liabilities_account_242_268_duration"},"title":"268 - Schedule - Miscellaneous Current and Accrued Liabilities (Account 242) - duration","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_current_and_accrued_liabilities_axis","title":"Miscellaneous Current and Accrued Liabilities [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous current and accrued liabilities."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_miscellaneous_current_and_accrued_liabilities","title":"Description of Miscellaneous Current and Accrued Liabilities","type":"string","format":"default","description":"Description of miscellaneous current and accrued liabilities."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_current_and_accrued_liabilities_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_current_and_accrued_liabilities_account_242_268_instant","dialect":{"table":"miscellaneous_current_and_accrued_liabilities_account_242_268_instant"},"title":"268 - Schedule - Miscellaneous Current and Accrued Liabilities (Account 242) - instant","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_current_and_accrued_liabilities_axis","title":"Miscellaneous Current and Accrued Liabilities [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous current and accrued liabilities."},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"A. This account shall include the amount of all other current and accrued liabilities not provided for elsewhere appropriately designated and supported as to show the nature of each liability. \nB. The utility is to include in a separate subaccount amounts payable for gas in unbalanced transactions where gas is received from another party in exchange, load balancing, or no-notice transportation transactions. (See Account 806.) If the amount payable is settled by other than gas, Account 495, Other Gas Revenues, must be credited or Account 813, Other gas supply expenses, charged for the difference between the amount of the consideration paid and the recorded amount of the payable settled. Records are to be maintained so that there is readily available for each party entering gas exchange, load balancing, or no-notice transportation transactions, the quantity and cost of gas received and the amount and basis of consideration paid if other than gas."}],"primary_key":["entity_id","filing_name","publication_time","date","miscellaneous_current_and_accrued_liabilities_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_current_and_accrued_liabilities_account_242_totals_268_duration","dialect":{"table":"miscellaneous_current_and_accrued_liabilities_account_242_totals_268_duration"},"title":"268 - Schedule - Miscellaneous Current and Accrued Liabilities (Account 242) - Totals - duration","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_current_and_accrued_liabilities_account_242_totals_268_instant","dialect":{"table":"miscellaneous_current_and_accrued_liabilities_account_242_totals_268_instant"},"title":"268 - Schedule - Miscellaneous Current and Accrued Liabilities (Account 242) - Totals - instant","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"A. This account shall include the amount of all other current and accrued liabilities not provided for elsewhere appropriately designated and supported as to show the nature of each liability. \nB. The utility is to include in a separate subaccount amounts payable for gas in unbalanced transactions where gas is received from another party in exchange, load balancing, or no-notice transportation transactions. (See Account 806.) If the amount payable is settled by other than gas, Account 495, Other Gas Revenues, must be credited or Account 813, Other gas supply expenses, charged for the difference between the amount of the consideration paid and the recorded amount of the payable settled. Records are to be maintained so that there is readily available for each party entering gas exchange, load balancing, or no-notice transportation transactions, the quantity and cost of gas received and the amount and basis of consideration paid if other than gas."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_deferred_credits_account_253_269_duration","dialect":{"table":"other_deferred_credits_account_253_269_duration"},"title":"269 - Schedule - Other Deferred Credits (Account 253) - duration","description":"ferc:ScheduleOtherDeferredCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_deferred_credits_axis","title":"Other Deferred Credits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other deferred credits."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"decrease_in_other_deferred_credits_contra_account","title":"Decrease in Other Deferred Credits, Contra Account","type":"string","format":"default","description":"Account number of decrease during the reporting period in the amount of other deferred credits."},{"name":"decrease_in_other_deferred_credits","title":"Decrease in Other Deferred Credits","type":"number","format":"default","description":"The decrease during the reporting period in the amount of other deferred credits."},{"name":"description_of_other_deferred_credits","title":"Description of Other Deferred Credits","type":"string","format":"default","description":"Description of other deferred credit items."},{"name":"increase_in_other_deferred_credits","title":"Increase in Other Deferred Credits","type":"number","format":"default","description":"The increase during the reporting period in the amount of other deferred credits."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_deferred_credits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_deferred_credits_account_253_269_instant","dialect":{"table":"other_deferred_credits_account_253_269_instant"},"title":"269 - Schedule - Other Deferred Credits (Account 253) - instant","description":"ferc:ScheduleOtherDeferredCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_deferred_credits_axis","title":"Other Deferred Credits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other deferred credits."},{"name":"other_deferred_credits","title":"Other Deferred Credits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 252, Customer Advances for Construction; Account 255, Accumulated Deferred Investment Tax Credits; Account 256, Deferred Gains from Disposition of Utility Plant; Account 253, Other Deferred Credits; Account 254, Other Regulatory Liabilities; Account 257, Unamortized Gain on Reacquired Debt; Account 281, Accumulated Deferred Income Taxes - Accelerated Amortization; Account 282, Accumulated Deferred Income Taxes - Other Property; Account 283, Accumulated Deferred Income Taxes - Other."}],"primary_key":["entity_id","filing_name","publication_time","date","other_deferred_credits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_deferred_credits_account_253_totals_269_duration","dialect":{"table":"other_deferred_credits_account_253_totals_269_duration"},"title":"269 - Schedule - Other Deferred Credits (Account 253) - Totals - duration","description":"ferc:ScheduleOtherDeferredCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"decrease_in_other_deferred_credits","title":"Decrease in Other Deferred Credits","type":"number","format":"default","description":"The decrease during the reporting period in the amount of other deferred credits."},{"name":"increase_in_other_deferred_credits","title":"Increase in Other Deferred Credits","type":"number","format":"default","description":"The increase during the reporting period in the amount of other deferred credits."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_deferred_credits_account_253_totals_269_instant","dialect":{"table":"other_deferred_credits_account_253_totals_269_instant"},"title":"269 - Schedule - Other Deferred Credits (Account 253) - Totals - instant","description":"ferc:ScheduleOtherDeferredCreditsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_deferred_credits","title":"Other Deferred Credits","type":"number","format":"default","description":"Total of amounts as of the end of the reporting period in Account 252, Customer Advances for Construction; Account 255, Accumulated Deferred Investment Tax Credits; Account 256, Deferred Gains from Disposition of Utility Plant; Account 253, Other Deferred Credits; Account 254, Other Regulatory Liabilities; Account 257, Unamortized Gain on Reacquired Debt; Account 281, Accumulated Deferred Income Taxes - Accelerated Amortization; Account 282, Accumulated Deferred Income Taxes - Other Property; Account 283, Accumulated Deferred Income Taxes - Other."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_deferred_income_taxes_other_property_account_282_classified_by_business_activities_274_duration","dialect":{"table":"accumulated_deferred_income_taxes_other_property_account_282_classified_by_business_activities_274_duration"},"title":"274 - Schedule - Accumulated Deferred Income Taxes - Other Property (Account 282) - Classified by Business Activities - duration","description":"ferc:ScheduleAccumulatedDeferredIncomeTaxesOtherPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_changes_credited_to_provision_for_deferred_income_taxes_operating_income","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Changes Credited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of deferred income taxes associated with other property included in provision for deferred income taxes - credit, utility operating income."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_changes_debited_to_provision_for_deferred_income_taxes_operating_income","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Changes Debited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of deferred income taxes associated with other property included in provision for deferred income taxes, utility operating income."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_adjustments_credited_to_account","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Adjustments Credited to Account","type":"number","format":"default","description":"Amount of adjustments increasing the balance of accumulated deferred income taxes associated with other property."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_adjustments_debited_to_account","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Adjustments Debited to Account","type":"number","format":"default","description":"Amount of adjustments decreasing the balance of accumulated deferred income taxes associated with other property."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with other property included in provision for deferred income taxes, other income and deductions."},{"name":"description_of_accumulated_deferred_income_tax_other_property","title":"Description of Accumulated Deferred Income Tax, Other Property","type":"string","format":"default","description":"Description of tax deferrals resulting from adoption of the principle of comprehensive interperiod income tax allocation described in General Instruction 18 of the USofA which are related to all property other than accelerated amortization property."},{"name":"accumulated_deferred_income_tax_liabilities_other_property_changes_credited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Accumulated Deferred Income Tax Liabilities, Other Property, Changes Credited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with other property included in provision for deferred income taxes - 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This account shall include the tax deferrals resulting from adoption of the principle of comprehensive interperiod income tax allocation described in General Instruction 18 of this system of accounts which are related to all property other than accelerated amortization property. \nB. This account shall be credited and accounts 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income Taxes, Other Income and Deductions, as appropriate, shall be debited with tax effects related to property described in paragraph A above where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nC. This account shall be debited and accounts 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate, shall be credited with tax effects related to property described in paragraph A above where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nD. The utility is restricted in its use of this account to the purposes set forth above. It shall not transfer the balance in this account or any portion thereof to retained earnings or make any use thereof except as provided in the text of this account without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of plant on which there is a related balance herein, this account shall be charged with an amount equal to the related income tax expense, if any, arising from such disposition and account 411.1, Income Taxes Deferred in Prior Years—Credit, Utility Operating Income, or 411.2, Income Taxes Deferred in Prior Years—Credit, Other Income and Deductions, shall be credited. When the remaining balance, after consideration of any related tax expenses, is less than $25,000, this account shall be charged and account 411.1 or 411.2, as appropriate, credited with such balance. If after consideration of any related income tax expense, there is a remaining amount of $25,000 or more, the Commission shall authorize or direct how such amount shall be accounted for at the time approval for the disposition of accounting is granted. 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This account shall be debited and accounts 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income or 411.2, Provision for Deferred Income Taxes—Credit, Other Income and Deductions, as appropriate shall be credited with tax effects related to items described in paragraph A above where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. \nD. Records with respect to entries to this account, as described above, and the account balance, shall be so maintained as to show the factors of calculation with respect to each annual amount of the item or class of items. \nE. The utility is restricted in its use of this account to the purposes set forth above. 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credit, utility operating income classified in local income tax category."},{"name":"local_income_tax_for_other_description_of_debited_account_number","title":"Local Income Tax for Other, Description of Debited Account Number","type":"string","format":"default","description":"Description of account number(s) debited in connection with an increasing adjustment to accumulated deferred income taxes for items categorized as other, classified in local income tax category."},{"name":"federal_income_tax_for_other_adjustments_credited_to_account","title":"Federal Income Tax for Other, Adjustments Credited to Account","type":"number","format":"default","description":"Amount of adjustments increasing the balance of accumulated deferred income taxes associated with items categorized as other, classified in Federal income tax category."},{"name":"state_income_tax_for_other_changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"State Income Tax for Other, Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with items categorized as other, included in provision for deferred income taxes, other income and deductions classified in state income tax category."},{"name":"state_income_tax_for_other_adjustments_credited_to_account","title":"State Income Tax for Other, Adjustments Credited to Account","type":"number","format":"default","description":"Amount of adjustments increasing the balance of accumulated deferred income taxes associated with items categorized as other, classified in state income tax category."},{"name":"state_income_tax_for_other_changes_credited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"State Income Tax for Other, Changes Credited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with items categorized as other, included in provision for deferred income taxes - credit, other income and deductions classified in state income tax category."},{"name":"local_income_tax_for_other_adjustments_debited_to_account","title":"Local Income Tax for Other, Adjustments Debited to Account","type":"number","format":"default","description":"Amount of adjustments decreasing the balance of accumulated deferred income taxes associated with items categorized as other, classified in local income tax category."},{"name":"federal_income_tax_for_other_adjustments_debited_to_account","title":"Federal Income Tax for Other, Adjustments Debited to Account","type":"number","format":"default","description":"Amount of adjustments decreasing the balance of accumulated deferred income taxes associated with other items categorized as other, classified in Federal income tax category."},{"name":"state_income_tax_for_other_description_of_credited_account_number","title":"State Income Tax for Other, Description of Credited Account Number","type":"string","format":"default","description":"Description of account number(s) credited in connection with a decreasing adjustment to accumulated deferred income taxes for items categorized as other, classified in state income tax category."},{"name":"federal_income_taxf_or_other_changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Federal Income Tax for Other, Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with items categorized as other, included in provision for deferred income taxes, other income and deductions classified in Federal income tax category."},{"name":"state_income_tax_for_other_adjustments_debited_to_account","title":"State Income Tax for Other, Adjustments Debited to Account","type":"number","format":"default","description":"Amount of adjustments decreasing the balance of accumulated deferred income taxes associated with items categorized as other, classified in state income tax category."},{"name":"local_income_tax_for_other_changes_debited_to_provision_for_deferred_income_taxes_operating_income","title":"Local Income Tax for Other, Changes Debited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of deferred income taxes associated with items categorized as other, included in provision for deferred income taxes, utility operating income classified in local income tax category."},{"name":"state_income_tax_for_other_description_of_debited_account_number","title":"State Income Tax for Other, Description of Debited Account Number","type":"string","format":"default","description":"Description of account number(s) debited in connection with an increasing adjustment to accumulated deferred income taxes for items categorized as other, classified in state income tax category."},{"name":"federal_income_tax_for_other_description_of_credited_account_number","title":"Federal Income Tax for Other, Description of Credited Account Number","type":"string","format":"default","description":"Description of account number(s) credited in connection with a decreasing adjustment to accumulated deferred income taxes for items categorized as other, classified in Federal income tax category."},{"name":"federal_income_tax_for_other_description_of_debited_account_number","title":"Federal Income Tax for Other, Description of Debited Account Number","type":"string","format":"default","description":"Description of account number(s) debited in connection with an increasing adjustment to accumulated deferred income taxes for items categorized as other, classified in Federal income tax category."},{"name":"local_income_tax_for_other_changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"Local Income Tax for Other, Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of deferred income taxes associated with items categorized as other, included in provision for deferred income taxes, other income and deductions classified in local income tax category."},{"name":"local_income_tax_for_other_adjustments_credited_to_account","title":"Local Income Tax for Other, Adjustments Credited to Account","type":"number","format":"default","description":"Amount of adjustments increasing the balance of accumulated deferred income taxes associated with items categorized as other, classified in local income tax category."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_deferred_income_taxes_other_account_283_classified_by_tax_types_276_instant","dialect":{"table":"accumulated_deferred_income_taxes_other_account_283_classified_by_tax_types_276_instant"},"title":"276 - Schedule - Accumulated Deferred Income Taxes - Other (Account 283) - Classified by Tax Types - instant","description":"ferc:ScheduleAccumulatedDeferredIncomeTaxesOtherAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accumulated_deferred_income_tax_liabilities_other_state_income_tax","title":"Accumulated Deferred Income Tax Liabilities, Other, State Income Tax","type":"number","format":"default","description":"Amount of accumulated deferred income tax liabilities (assets) for items categorized as other, classified in state income tax category."},{"name":"accumulated_deferred_income_tax_liabilities_other_local_income_tax","title":"Accumulated Deferred Income Tax Liabilities, Other, Local Income Tax","type":"number","format":"default","description":"Amount of accumulated deferred income tax liabilities (assets) for items categorized as other, classified in local income tax category."},{"name":"accumulated_deferred_income_tax_liabilities_other_federal_income_tax","title":"Accumulated Deferred Income Tax Liabilities, Other, Federal Income Tax","type":"number","format":"default","description":"Amount of accumulated deferred income tax liabilities (assets) for items categorized as other, classified in Federal income tax category."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_liabilities_278_duration","dialect":{"table":"other_regulatory_liabilities_278_duration"},"title":"278 - Schedule - Other Regulatory Liabilities - duration","description":"ferc:ScheduleOtherRegulatoryLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_regulatory_liability_axis","title":"Other Regulatory Liability [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other regulatory liabilities."},{"name":"other_regulatory_liability_written_off_deemed_non_refundable","title":"Other Regulatory Liability, Written-Off, Deemed Non-Refundable","type":"number","format":"default","description":"Non-refundable write off amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_regulatory_liability_account_offsetting_credits","title":"Other Regulatory Liability, Account Offsetting Credits","type":"string","format":"default","description":"Account number for the refunded write off amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."},{"name":"description_and_purpose_of_other_regulatory_liabilities","title":"Description and Purpose of Other Regulatory Liabilities","type":"string","format":"default","description":"Description and purpose of other regulatory liability."},{"name":"other_regulatory_liability_additions","title":"Other Regulatory Liability, Additions","type":"number","format":"default","description":"Additional amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."},{"name":"other_regulatory_liability_written_off_refunded","title":"Other Regulatory Liability, Written-Off, Refunded","type":"number","format":"default","description":"Refunded write off amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_regulatory_liability_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_liabilities_278_instant","dialect":{"table":"other_regulatory_liabilities_278_instant"},"title":"278 - Schedule - Other Regulatory Liabilities - instant","description":"ferc:ScheduleOtherRegulatoryLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_regulatory_liability_axis","title":"Other Regulatory Liability [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other regulatory liabilities."},{"name":"other_regulatory_liabilities","title":"Other Regulatory Liabilities","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies. (See Definition No. 30.)\nB. The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the utility is authorized to charge for its utility services; or refunds to customers, not provided for in other accounts, will be required. When specific identification of the particular source of the regulatory liability cannot be made or when the liability arises from revenues collected pursuant to tariffs on file at a regulatory agency, account 407.3, regulatory debits, shall be debited. The amounts recorded in this account generally are to be credited to the same account that would have been credited if included in income when earned except: All regulatory liabilities established through the use of account 407.3 shall be credited to account 407.4, regulatory credits; and in the case of refunds, a cash account or other appropriate account should be credited when the obligation is satisfied. \nC. If it is later determined that the amounts recorded in this account will not be returned to customers through rates or refunds, such amounts shall be credited to Account 421, Miscellaneous Nonoperating Income, or Account 434, Extraordinary Income, as appropriate, in the year such determination is made.\nD. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to the nature and amount of each regulatory liability included in this account, including justification for inclusion of such amounts in this account."}],"primary_key":["entity_id","filing_name","publication_time","date","other_regulatory_liability_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_liabilities_totals_278_duration","dialect":{"table":"other_regulatory_liabilities_totals_278_duration"},"title":"278 - Schedule - Other Regulatory Liabilities - Totals - duration","description":"ferc:ScheduleOtherRegulatoryLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_regulatory_liability_additions","title":"Other Regulatory Liability, Additions","type":"number","format":"default","description":"Additional amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."},{"name":"other_regulatory_liability_written_off_refunded","title":"Other Regulatory Liability, Written-Off, Refunded","type":"number","format":"default","description":"Refunded write off amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."},{"name":"other_regulatory_liability_written_off_deemed_non_refundable","title":"Other Regulatory Liability, Written-Off, Deemed Non-Refundable","type":"number","format":"default","description":"Non-refundable write off amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_regulatory_liabilities_totals_278_instant","dialect":{"table":"other_regulatory_liabilities_totals_278_instant"},"title":"278 - Schedule - Other Regulatory Liabilities - Totals - instant","description":"ferc:ScheduleOtherRegulatoryLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_regulatory_liabilities","title":"Other Regulatory Liabilities","type":"number","format":"default","description":"A. This account shall include the amounts of regulatory liabilities, not includible in other accounts, imposed on the utility by the ratemaking actions of regulatory agencies. (See Definition No. 30.)\nB. The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the utility is authorized to charge for its utility services; or refunds to customers, not provided for in other accounts, will be required. When specific identification of the particular source of the regulatory liability cannot be made or when the liability arises from revenues collected pursuant to tariffs on file at a regulatory agency, account 407.3, regulatory debits, shall be debited. The amounts recorded in this account generally are to be credited to the same account that would have been credited if included in income when earned except: All regulatory liabilities established through the use of account 407.3 shall be credited to account 407.4, regulatory credits; and in the case of refunds, a cash account or other appropriate account should be credited when the obligation is satisfied. \nC. If it is later determined that the amounts recorded in this account will not be returned to customers through rates or refunds, such amounts shall be credited to Account 421, Miscellaneous Nonoperating Income, or Account 434, Extraordinary Income, as appropriate, in the year such determination is made.\nD. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to the nature and amount of each regulatory liability included in this account, including justification for inclusion of such amounts in this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_299_duration","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_299_duration"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - duration","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"quantity_of_gas_gathering_firm_facilities","title":"Quantity of Gas, Gathering-Firm Facilities","type":"number","format":"default","description":"Total quantity from the position of gathering firm facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"quantity_of_gas_other_gas_revenue","title":"Quantity of Gas, Other Gas Revenue","type":"number","format":"default","description":"Total quantity from Rent from other gas revenue (495)"},{"name":"provision_for_rate_refunds","title":"Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to total operating revenues. \n A. This account shall be charged with provisions for the estimated pretax effects on net income of the portions of amounts being collected subject to refund which are estimated to be required to be refunded. Such provisions shall be credited to Account 229, Accumulated Provision for Rate Refunds.\n B. This account shall also be charged with amounts refunded when such amounts had not been previously accrued.\n C. Income tax effects relating to the amounts recorded in this account shall be recorded in account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, as appropriate."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through gathering facilities."},{"name":"quantity_of_gas_transportation_of_gas_for_others","title":"Quantity of Gas, Transportation of Gas for Others","type":"number","format":"default","description":"Total quantity from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"operating_revenues","title":"Operating Revenues","type":"number","format":"default","description":"Total operating revenues. There shall be shown under this caption the total amount included in the gas operating revenue accounts provided herein."},{"name":"other_revenues_provision_for_rate_refunds","title":"Other Revenues, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to other Revenues."},{"name":"other_revenues_additional_operating_revenue","title":"Other Revenues, Additional Operating Revenue","type":"number","format":"default","description":"Other Revenues, made  from products sales and extraction (490-492), Rents (493-494), Other gas revenue (495) after Provision for Rate refunds."},{"name":"other_revenues_rent_from_gas_property_and_interdepartmental_rents","title":"Other Revenues, Rent from Gas Property and Interdepartmental Rents","type":"number","format":"default","description":"Other Revenues, made  from gas property (493) and interdepartmental rents (494)"},{"name":"quantity_of_gas_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Quantity of Gas, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Total quantity from Revenues from Transportation of Gas of Others Through Gathering Facilities(489.1)"},{"name":"revenues_from_transition_costs_and_take_or_pay_gathering_interruptible_facility","title":"Revenues from Transition Costs and Take-Or-Pay, Gathering-Interruptible Facility","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from the position of gathering interruptible facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_rent_from_gas_property_and_interdepartmental_rents","title":"Revenues for Gri and Aca, Rent from Gas Property and Interdepartmental Rents","type":"number","format":"default","description":"Revenues for GRI and ACA made gas property (493) and interdepartmental rents (494)"},{"name":"revenues_from_transition_costs_and_take_or_pay_provision_for_rate_refunds","title":"Revenues from Transition Costs and Take-Or-Pay, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to revenues from transition costs and take-or-pay."},{"name":"operating_revenues_sales_of_gas_forfeited_discounts_and_miscellaneous_service_revenues","title":"Operating Revenues, Sales of Gas, Forfeited Discounts and Miscellaneous Service Revenues","type":"number","format":"default","description":"Operating Revenues, made  from Sales of Gas (480-485), Forfeited discounts (487) and Miscellaneous service revenues (488)"},{"name":"quantity_of_gas_storing_gas_of_others","title":"Quantity of Gas, Storing Gas of Others","type":"number","format":"default","description":"Total quantity from storing gas of others (489.4)"},{"name":"other_revenues","title":"Other Revenues","type":"number","format":"default","description":"Total other operating revenues."},{"name":"revenues_for_transition_costs_and_take_or_pay","title":"Revenues for Transition Costs and Take-Or-Pay","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from transportation of gas of others."},{"name":"other_revenues_transportation_of_gas_for_others","title":"Other Revenues, Transportation of Gas for Others","type":"number","format":"default","description":"Other Revenues, made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"operating_revenues_products_sales_and_extraction","title":"Operating Revenues, Products Sales and Extraction","type":"number","format":"default","description":"Operating Revenues, made  from products sales and extraction (430-492)"},{"name":"quantity_of_gas_provision_for_rate_refunds","title":"Quantity of Gas, Provision for Rate Refunds","type":"number","format":"default","description":"Total quantity from revenues from provision for rate refunds."},{"name":"revenues_for_gri_and_aca_provision_for_rate_refunds","title":"Revenues for Gri and Aca, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to revenues for GRI and ACA."},{"name":"quantity_of_gas_gathering_interruptible_facility","title":"Quantity of Gas, Gathering-Interruptible Facility","type":"number","format":"default","description":"Total quantity from the position of gathering interruptible facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_revenues_from_storing_gas_of_others","title":"Revenues for Gri and Aca, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for GRI and ACA made from 489.4 storing gas of others."},{"name":"other_revenues_products_sales_and_extraction","title":"Other Revenues, Products Sales and Extraction","type":"number","format":"default","description":"Other Revenues, made  from products sales and extraction (430-492)"},{"name":"revenues_from_transition_costs_and_take_or_pay_sales_of_gas_forfeited_discounts_and_miscellaneous_service_revenues","title":"Revenues from Transition Costs and Take-Or-Pay, Sales of Gas, Forfeited Discounts and Miscellaneous Service Revenues","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from Sales of Gas (480-485), Forfeited discounts (487) and Miscellaneous service revenues (488)"},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_storing_gas_of_others","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for Transition Costs and Take-or-Pay made from 489.4 storing gas of others."},{"name":"operating_revenues_rent_from_gas_property_and_interdepartmental_rents","title":"Operating Revenues, Rent from Gas Property and Interdepartmental Rents","type":"number","format":"default","description":"Operating Revenues, made  from gas property (493) and interdepartmental rents (494)"},{"name":"other_gas_revenues","title":"Other Gas Revenues","type":"number","format":"default","description":"Total operating revenues from other gas revenues.\n This account includes revenues derived from gas operations not includible in any of the foregoing accounts.\n \n Items\n 1. Commission on sale or distribution of gas of others when sold under rates filed by such others.\n \n 2. Compensation for minor or incidental services provided for others such as customer billing, engineering, etc.\n \n 3. Profit or loss on sale of material and supplies not ordinarily purchased for resale and not handled through merchandising and jobbing accounts.\n \n 4. Sales of steam, water, or electricity, including sales or transfers to other departments of the utility.\n \n 5. Miscellaneous royalties received.\n \n 6. Revenues from dehydration and other processing of gas of others, except products extraction where products are received as compensation and sales of such are includible in account 490, Sales of Products Extracted From Natural Gas, and except compression of gas of others, revenues from which are includible in accounts 489.1, 489.2, or 489.3, Revenues from Transportation of Gas of Others.\n \n 7. Include in a separate subaccount, revenues in payment for rights and/or benefits received from others which are realized through research, development, and demonstration ventures.\n \n 8. Include in a separate subaccount, gains on settlements of imbalance receivables and payables (See Accounts 174 and 242) and gains on replacement of encroachment volumes (See Account 117.4). Records must be maintained and readily available to support the gains included in this account.\n \n 9. Include in a separate subaccount revenues from penalties earned pursuant to tariff provisions, including penalties associated with cash-out settlements."},{"name":"other_revenues_revenues_from_storing_gas_of_others","title":"Other Revenues, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Other Revenues, made from 489.4 storing gas of others."},{"name":"revenues_from_transition_costs_and_take_or_pay_transportation_of_gas_for_others","title":"Revenues from Transition Costs and Take-Or-Pay, Transportation of Gas for Others","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"other_revenues_other_gas_revenues","title":"Other Revenues, Other Gas Revenues","type":"number","format":"default","description":"Other revenues from other gas revenues."},{"name":"other_revenues_sales_of_gas_forfeited_discounts_and_miscellaneous_service_revenues","title":"Other Revenues, Sales of Gas, Forfeited Discounts and Miscellaneous Service Revenues","type":"number","format":"default","description":"Other Revenues, made  from Sales of Gas (480-485), Forfeited discounts (487) and Miscellaneous service revenues (488)"},{"name":"quantity_of_gas_additional_operating_revenue","title":"Quantity of Gas, Additional Operating Revenue","type":"number","format":"default","description":"Total quantity from products sales and extraction (490-492), Rents (493-494), Other gas revenue (495) after Provision for Rate refunds."},{"name":"quantity_of_gas_operational_revenue","title":"Quantity of Gas, Operational Revenue","type":"number","format":"default","description":"Total quantity from Operating Revenue (400)"},{"name":"revenues_for_gri_and_aca_transportation_of_gas_for_others","title":"Revenues for Gri and Aca, Transportation of Gas for Others","type":"number","format":"default","description":"Revenues for GRI and ACA made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"other_revenues_gathering_interruptible_facility","title":"Other Revenues, Gathering-Interruptible Facility","type":"number","format":"default","description":"Other Revenues, made  from the position of gathering  interruptible facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_additional_operating_revenue","title":"Revenues for Gri and Aca, Additional Operating Revenue","type":"number","format":"default","description":"Revenues for GRI and ACA made from products sales and extraction (490-492), Rents (493-494), Other gas revenue (495) after Provision for Rate refunds."},{"name":"operating_revenues_additional_operating_revenue","title":"Operating Revenues, Additional Operating Revenue","type":"number","format":"default","description":"Operating Revenues, made  from products sales and extraction (490-492), Rents (493-494), Other gas revenue (495) after Provision for Rate refunds."},{"name":"revenues_for_gri_and_aca_sales_of_gas_forfeited_discounts_and_miscellaneous_service_revenues","title":"Revenues for Gri and Aca, Sales of Gas, Forfeited Discounts and Miscellaneous Service Revenues","type":"number","format":"default","description":"Revenues for GRI and ACA made  from Sales of Gas (480-485), Forfeited discounts (487) and Miscellaneous service revenues (488)"},{"name":"operating_revenues_gathering_firm_facilities","title":"Operating Revenues, Gathering-Firm Facilities","type":"number","format":"default","description":"Operating Revenues, made  from the position of gathering firm facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_additional_operating_revenue","title":"Revenues from Transition Costs and Take-Or-Pay, Additional Operating Revenue","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from products sales and extraction (490-492), Rents (493-494), Other gas revenue (495) after Provision for Rate refunds."},{"name":"operating_revenues_gathering_interruptible_facility","title":"Operating Revenues, Gathering-Interruptible Facility","type":"number","format":"default","description":"Operating Revenues, made  from the position of gathering  interruptible facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_gathering_firm_facilities","title":"Revenues for Gri and Aca, Gathering-Firm Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made  the position of gathering firm facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_rent_from_gas_property_and_interdepartmental_rents","title":"Revenues from Transition Costs and Take-Or-Pay, Rent from Gas Property and Interdepartmental Rents","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from gas property (493) and interdepartmental rents (494)"},{"name":"revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Total operating revenues from transportation of gas of others through gathering facilities. This account includes revenues from transporting gas for other companies through the gathering facilities of the utility."},{"name":"revenues_from_transition_costs_and_take_or_pay_other_gas_revenues","title":"Revenues from Transition Costs and Take-Or-Pay, Other Gas Revenues","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from other gas revenues."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from transportation of gas of others through gathering facilities."},{"name":"other_revenues_gathering_firm_facilities","title":"Other Revenues, Gathering-Firm Facilities","type":"number","format":"default","description":"Other Revenues, made  from the position of gathering firm facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_other_gas_revenues","title":"Revenues for Gri and Aca, Other Gas Revenues","type":"number","format":"default","description":"Revenues for GRI and ACA made from other gas revenues."},{"name":"revenues_from_storing_gas_of_others","title":"Revenues from Storing Gas of Others","type":"number","format":"default","description":"Total operating revenues from storing gas of others. This account includes revenues from storing gas for other companies."},{"name":"other_revenues_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Other Revenues, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Other revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_gathering_interruptible_facility","title":"Revenues for Gri and Aca, Gathering-Interruptible Facility","type":"number","format":"default","description":"Revenues for GRI and ACA made  the position of gathering  interruptible facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_products_sales_and_extraction","title":"Revenues from Transition Costs and Take-Or-Pay, Products Sales and Extraction","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from products sales and extraction (430-492)"},{"name":"quantity_of_gas_rent_from_gas_property_and_interdepartmental_rents","title":"Quantity of Gas, Rent from Gas Property and Interdepartmental Rents","type":"number","format":"default","description":"Total quantity from Rent from gas property (493) and interdepartmental rents (494)"},{"name":"revenues_from_g_r_i_and_a_c_a","title":"Revenues from Gri and Aca","type":"number","format":"default","description":"Revenues for GRI and ACA from transportation of gas of others through gathering facilities."},{"name":"quantity_of_gas_products_sales_and_extraction","title":"Quantity of Gas, Products Sales and Extraction","type":"number","format":"default","description":"Total quantity from products sales and extraction (430-492)"},{"name":"revenues_for_gri_and_aca_products_sales_and_extraction","title":"Revenues for Gri and Aca, Products Sales and Extraction","type":"number","format":"default","description":"Revenues for GRI and ACA made products sales and extraction (430-492)"},{"name":"revenues_from_transition_costs_and_take_or_pay_gathering_firm_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Gathering-Firm Facilities","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from the position of gathering firm facility of 489.1 Revenues from transportation of gas of others through gathering facilities."},{"name":"quantity_of_gas_sales_of_gas_forfeited_discounts_and_miscellaneous_service_revenues","title":"Quantity of Gas, Sales of Gas, Forfeited Discounts and Miscellaneous Service Revenues","type":"number","format":"default","description":"Total quantity from Sales of Gas (480-485), Forfeited discounts (487) and Miscellaneous service revenues (488)"},{"name":"operating_revenues_transportation_of_gas_for_others","title":"Operating Revenues, Transportation of Gas for Others","type":"number","format":"default","description":"Operating Revenues, made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_299_instant","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_299_instant"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - instant","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_storage_299_duration","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_storage_299_duration"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - Storage - duration","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"monthly_quantity_and_revenue_by_rate_schedule_storage_axis","title":"Monthly Quantity and Revenue by Rate Schedule, Storage [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about monthly quantity and revenue by rate schedule."},{"name":"description_of_account_and_rate_schedule","title":"Description of Account and Rate Schedule","type":"string","format":"default","description":"Account numbers in the USofA along with rate schedule."},{"name":"revenues_for_gri_and_aca_revenues_from_storing_gas_of_others","title":"Revenues for Gri and Aca, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for GRI and ACA made from 489.4 storing gas of others."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_storing_gas_of_others","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for Transition Costs and Take-or-Pay made from 489.4 storing gas of others."},{"name":"revenues_from_storing_gas_of_others","title":"Revenues from Storing Gas of Others","type":"number","format":"default","description":"Total operating revenues from storing gas of others. This account includes revenues from storing gas for other companies."},{"name":"other_revenues_revenues_from_storing_gas_of_others","title":"Other Revenues, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Other Revenues, made from 489.4 storing gas of others."},{"name":"quantity_of_gas_storing_gas_of_others","title":"Quantity of Gas, Storing Gas of Others","type":"number","format":"default","description":"Total quantity from storing gas of others (489.4)"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","monthly_quantity_and_revenue_by_rate_schedule_storage_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_storage_299_instant","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_storage_299_instant"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - Storage - instant","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"monthly_quantity_and_revenue_by_rate_schedule_storage_axis","title":"Monthly Quantity and Revenue by Rate Schedule, Storage [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about monthly quantity and revenue by rate schedule."}],"primary_key":["entity_id","filing_name","publication_time","date","monthly_quantity_and_revenue_by_rate_schedule_storage_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_transportation_299_duration","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_transportation_299_duration"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - Transportation - duration","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"monthly_quantity_and_revenue_by_rate_schedule_axis","title":"Monthly Quantity and Revenue by Rate Schedule [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about monthly quantity and revenue by rate schedule."},{"name":"description_of_account_and_rate_schedule","title":"Description of Account and Rate Schedule","type":"string","format":"default","description":"Account numbers in the USofA along with rate schedule."},{"name":"quantity_of_gas_transportation_of_gas_for_others","title":"Quantity of Gas, Transportation of Gas for Others","type":"number","format":"default","description":"Total quantity from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"revenues_for_gri_and_aca_transportation_of_gas_for_others","title":"Revenues for Gri and Aca, Transportation of Gas for Others","type":"number","format":"default","description":"Revenues for GRI and ACA made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"revenues_from_transition_costs_and_take_or_pay_transportation_of_gas_for_others","title":"Revenues from Transition Costs and Take-Or-Pay, Transportation of Gas for Others","type":"number","format":"default","description":"Revenues from Transition Costs and Take-or-Pay made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"other_revenues_transportation_of_gas_for_others","title":"Other Revenues, Transportation of Gas for Others","type":"number","format":"default","description":"Other Revenues, made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."},{"name":"operating_revenues_transportation_of_gas_for_others","title":"Operating Revenues, Transportation of Gas for Others","type":"number","format":"default","description":"Operating Revenues, made  from 489.2 transportation of gas of others through transmission facilities and 489.3 transportation of gas of others through distribution facilities."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","monthly_quantity_and_revenue_by_rate_schedule_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"monthly_quantity_revenue_data_by_rate_schedule_transportation_299_instant","dialect":{"table":"monthly_quantity_revenue_data_by_rate_schedule_transportation_299_instant"},"title":"299 - Schedule - Monthly Quantity & Revenue Data by Rate Schedule - Transportation - instant","description":"ferc:ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"monthly_quantity_and_revenue_by_rate_schedule_axis","title":"Monthly Quantity and Revenue by Rate Schedule [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about monthly quantity and revenue by rate schedule."}],"primary_key":["entity_id","filing_name","publication_time","date","monthly_quantity_and_revenue_by_rate_schedule_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_operating_revenues_300_duration","dialect":{"table":"gas_operating_revenues_300_duration"},"title":"300 - Schedule - Gas Operating Revenues - duration","description":"ferc:ScheduleGasOperatingRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"interdepartmental_sales","title":"Interdepartmental Sales","type":"number","format":"default","description":"Total operating revenues from interdepartmental sales.\n A. This account shall include amounts charged by the gas department at tariff or other specified rates for gas supplied by it to other utility departments. \n B. Records shall be maintained so that the quantity of gas supplied each other department and the charge made therefor shall be readily available."},{"name":"revenues_from_transition_costs_and_take_or_pay_provision_for_rate_refunds","title":"Revenues from Transition Costs and Take-Or-Pay, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to revenues from transition costs and take-or-pay."},{"name":"quantity_of_natural_gas_revenues_from_storing_gas_of_others","title":"Quantity of Natural Gas, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Dekatherms of natural gas related to revenues from storing gas of others."},{"name":"quantity_of_natural_gas_interdepartmental_sales","title":"Quantity of Natural Gas, Interdepartmental Sales","type":"number","format":"default","description":"Dekatherms of natural gas sold from interdepartmental sales."},{"name":"revenues_for_gri_and_aca_rent_from_gas_property","title":"Revenues for Gri and Aca, Rent from Gas Property","type":"number","format":"default","description":"Revenues for GRI and ACA from rent from gas property."},{"name":"other_revenues_other_gas_revenues","title":"Other Revenues, Other Gas Revenues","type":"number","format":"default","description":"Other revenues from other gas revenues."},{"name":"incidental_gasoline_and_oil_sales","title":"Incidental Gasoline and Oil Sales","type":"number","format":"default","description":"Total operating revenues from incidental gasoline and oil sales. This account shall include revenues from natural gas gasoline produced direct from gas wells or recovered from drips or obtained in connection with purification or dehydration processes, and revenues from oil obtained from wells which produce oil and gas, the investment in which is carried in accounts 330, Producing Gas Wells—Well Construction, and 331, Producing Gas Wells—Well Equipment."},{"name":"other_revenues_revenues_from_transportation_of_gas_of_others_through_distribution_facilities","title":"Other Revenues, Revenues from Transportation of Gas of Others Through Distribution Facilities","type":"number","format":"default","description":"Other revenues from transportation of gas of others through distribution facilities."},{"name":"revenues_for_gri_and_aca_commercial_and_industrial_sales","title":"Revenues for Gri and Aca, Commercial and Industrial Sales","type":"number","format":"default","description":"Revenues for GRI and ACA from commercial and industrial sales."},{"name":"quantity_of_natural_gas_sales_for_resale","title":"Quantity of Natural Gas, Sales for Resale","type":"number","format":"default","description":"Dekatherms of natural gas sold from sales for resale."},{"name":"other_revenues_before_provision_for_rate_refunds","title":"Other Revenues Before Provision for Rate Refunds","type":"number","format":"default","description":"Subtotal of other revenues before provision for rate refunds."},{"name":"other_revenue_sales_of_products_extracted_from_natural_gas","title":"Other Revenue, Sales of Products Extracted from Natural Gas","type":"number","format":"default","description":"Other revenues from sales of products extracted from natural gas."},{"name":"revenues_for_gri_and_aca_incidental_gasoline_and_oil_sales","title":"Revenues for Gri and Aca, Incidental Gasoline and Oil Sales","type":"number","format":"default","description":"Revenues for GRI and ACA made from incidental gasoline and oil sales."},{"name":"revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Total operating revenues from transportation of gas of others through gathering facilities. This account includes revenues from transporting gas for other companies through the gathering facilities of the utility."},{"name":"revenues_for_gri_and_aca_interdepartmental_rents","title":"Revenues for Gri and Aca, Interdepartmental Rents","type":"number","format":"default","description":"Revenues for GRI and ACA made from interdepartmental rents."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from transportation of gas of others through gathering facilities."},{"name":"quantity_of_natural_gas_residential_sales","title":"Quantity of Natural Gas, Residential Sales","type":"number","format":"default","description":"Dekatherms of natural gas sold from residential sales."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_distribution_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Distribution Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through distribution facilities."},{"name":"operating_revenues","title":"Operating Revenues","type":"number","format":"default","description":"Total operating revenues. There shall be shown under this caption the total amount included in the gas operating revenue accounts provided herein."},{"name":"other_revenues_incidental_gasoline_and_oil_sales","title":"Other Revenues, Incidental Gasoline and Oil Sales","type":"number","format":"default","description":"Other revenues from incidental gasoline and oil sales."},{"name":"sales_of_products_extracted_from_natural_gas","title":"Sales of Products Extracted from Natural Gas","type":"number","format":"default","description":"Total operating revenues from sales of products extracted from natural gas.\n A. This account shall include revenues from sales of gasoline, butane, propane, and other products extracted from natural gas, net of allowances, adjustments, and discounts, including sales of similar products purchased for resale.\n B. Records shall be maintained so that the quantity, sales price, and revenues for each type of product sold to each purchaser shall be readily available."},{"name":"rent_from_gas_property","title":"Rent from Gas Property","type":"number","format":"default","description":"Total operating revenues from rent from gas property.\n A. This account shall include rents received for the use by others of land, buildings, and other property devoted to gas operations by the utility.\n B. When property owned by the utility is operated jointly with others under a definite arrangement for sharing the actual expenses among the parties to the arrangement, any amount received by the utility for interest or return or in reimbursement of taxes or depreciation on the property shall be credited to this account."},{"name":"other_revenues","title":"Other Revenues","type":"number","format":"default","description":"Total other operating revenues."},{"name":"revenues_for_gri_and_aca_miscellaneous_service_revenues","title":"Revenues for Gri and Aca, Miscellaneous Service Revenues","type":"number","format":"default","description":"Revenues for GRI and ACA from miscellaneous service revenues."},{"name":"revenues_for_gri_and_aca_provision_for_rate_refunds","title":"Revenues for Gri and Aca, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to revenues for GRI and ACA."},{"name":"revenues_from_transition_costs_and_take_or_pay_rent_from_gas_property","title":"Revenues from Transition Costs and Take-Or-Pay, Rent from Gas Property","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from rent from gas property."},{"name":"revenues_from_natural_gas_processed_by_others","title":"Revenues from Natural Gas Processed by Others","type":"number","format":"default","description":"Total operating revenues from natural gas processed by others.\n A. This account shall include revenues from royalties and permits, or other bases of settlement, for permission granted others to remove products from natural gas of the utility.\n B. The records supporting this account must be maintained so that full information concerning determination of the revenues will be readily available concerning each processor of gas of the utility, including as applicable (a) The Dth of gas delivered to such other party for processing, (b) the Dth of gas received back from the processor, (c) the field, general production area , or other source of the gas processed, (d) Dth of gas used for processing fuel, etc., which is chargeable to the utility, (e) total gallons of each product recovered by the processor and the utility's share thereof, (f) the revenues accruing to the utility, and (g) the basis of determination of the revenues accruing to the utility. Such records shall be maintained even though no revenues are derived from the processor."},{"name":"revenues_for_gri_and_aca_sales_for_resale","title":"Revenues for Gri and Aca, Sales for Resale","type":"number","format":"default","description":"Revenues for GRI and ACA from sales for resale."},{"name":"other_revenues_revenues_from_natural_gas_processed_by_others","title":"Other Revenues, Revenues from Natural Gas Processed by Others","type":"number","format":"default","description":"Other revenues from natural gas processed by others."},{"name":"revenues_for_gri_and_aca_other_sales_to_public_authorities","title":"Revenues for Gri and Aca, Other Sales to Public Authorities","type":"number","format":"default","description":"Revenues for GRI and ACA from other sales to public authorities."},{"name":"residential_sales","title":"Residential Sales","type":"number","format":"default","description":"Total operating revenues from residential sales. \n A. This account shall include the net billing for gas supplied for residential or domestic purposes. \n B. Records shall be maintained so that the quantity of gas sold and the revenues received under each rate schedule shall be readily available. \n Note: When gas supplied through a single meter is used for both residential and commercial purposes, the total revenue shall be included in this account or account 481, Commercial and Industrial Sales, according to the rate schedule which is applied. If the same rate schedules are applicable to both residential and commercial service, classification shall be according to principal use."},{"name":"interdepartmental_rents","title":"Interdepartmental Rents","type":"number","format":"default","description":"Total operating revenues from interdepartmental rents. This account shall include credits for rental charges made against other departments of the utility. In the case of property operated under a definite arrangement to allocate actual costs among the departments using the property, any allowance to the gas department for interest or return and depreciation and taxes shall be credited to this account."},{"name":"other_sales_to_public_authorities","title":"Other Sales to Public Authorities (Major Only)","type":"number","format":"default","description":"Total operating revenues from other sales to public authorities.\n A. This account shall include the net billing for gas supplied to municipalities or divisions or agencies of Federal or State Governments, under special contracts or agreements or service classifications, applicable only to public authorities, for general governmental and institutional purposes, except any revenues under rate schedules the revenues from which are includible in account 481 or 483, and except any revenues from gas used for purposes such as powerplant fuel for publicly owned electric systems, manufacturing processes of arsenals, etc., and other major uses of gas which appropriately may be classified in account 481, Commercial and Industrial Sales. \n B. Records shall be maintained so that the quantity of gas sold and the revenue received from each customer and from each major special contract shall be readily available."},{"name":"revenues_for_gri_and_aca_revenues_from_natural_gas_processed_by_others","title":"Revenues for Gri and Aca, Revenues from Natural Gas Processed by Others","type":"number","format":"default","description":"Revenues for GRI and ACA from natural gas processed by others."},{"name":"other_revenues_miscellaneous_service_revenues","title":"Other Revenues, Miscellaneous Service Revenues","type":"number","format":"default","description":"Other revenues from miscellaneous service revenues."},{"name":"quantity_of_natural_gas_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Quantity of Natural Gas, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Dekatherms of natural gas related to revenues from transportation of gas of others through gathering facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_miscellaneous_service_revenues","title":"Revenues from Transition Costs and Take-Or-Pay, Miscellaneous Service Revenues","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from miscellaneous service revenues."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through transmission facilities."},{"name":"other_revenues_provision_for_rate_refunds","title":"Other Revenues, Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to other Revenues."},{"name":"revenues_from_transition_costs_and_take_or_pay_residential_sales","title":"Revenues from Transition Costs and Take-Or-Pay, Residential Sales","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from residential sales."},{"name":"revenues_from_transition_costs_and_take_or_pay_sales_for_resale","title":"Revenues from Transition Costs and Take-Or-Pay, Sales for Resale","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from sales for resale."},{"name":"revenues_from_transition_costs_and_take_or_pay_sales_of_products_extracted_from_natural_gas","title":"Revenues from Transition Costs and Take-Or-Pay, Sales of Products Extracted from Natural Gas","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from sales of products extracted from natural gas."},{"name":"revenues_for_transition_costs_and_take_or_pay","title":"Revenues for Transition Costs and Take-Or-Pay","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from transportation of gas of others."},{"name":"miscellaneous_service_revenues","title":"Miscellaneous Service Revenues","type":"number","format":"default","description":"Total operating revenues from miscellaneous service revenues.\n This account shall include revenues from all miscellaneous services and charges billed to customers which are not specifically provided for in other accounts.\n ITEMS\n 1. Fees for changing, connecting, or disconnecting service.\n 2. Profit on maintenance of appliances, piping, gas firing, and other utilization facilities, or other installations on customers’ premises.\n 3. Net credit or debit (cost less net salvage and less payment from customers) on closing work orders for plant installed for temporary service of less than 1 year. (See account 185, Temporary Facilities.)\n 4. Recovery of expenses in connection with gas diversion cases. (Billing for the gas consumed shall be included in the appropriategas revenue account.)\n 5. Services performed for other gas companiesfor testing and adjusting meters, changingcharts, etc."},{"name":"quantity_of_natural_gas_revenues_from_transportation_of_gas_of_others_through_distribution_facilities","title":"Quantity of Natural Gas, Revenues from Transportation of Gas of Others Through Distribution Facilities","type":"number","format":"default","description":"Dekatherms of natural gas related to revenues from transportation of gas of others through distribution facilities."},{"name":"sales_for_resale","title":"Sales for Resale","type":"number","format":"default","description":"Total operating revenues from sales for resale.\n A. This account shall include the net billing for gas supplied to other gas utilities or to public authorities for resale purposes. \n B. Records shall be maintained so that there shall be readily available the revenues for each customer under each revenue schedule and the billing determinants, as applicable, i.e., volume of gas (actual and billing), contract demand, maximum actual demand, billing demand, and Btu adjustment factor. \n Note: Revenues from gas supplied to other public utilities for use by them and not for distribution, shall be included in account 481, Commercial and Industrial Sales, unless supplied under the same contract as and not readily separable from revenues includible in this account."},{"name":"revenues_from_transportation_of_gas_of_others_through_distribution_facilities","title":"Revenues from Transportation of Gas of Others Through Distribution Facilities","type":"number","format":"default","description":"Total operating revenues from transportation of gas of others through distribution facilities. This account includes revenues from transporting gas for other companies through the distribution facilities of the utility."},{"name":"revenues_from_transition_costs_and_take_or_pay_forfeited_discounts","title":"Revenues from Transition Costs and Take-Or-Pay, Forfeited Discounts","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from forfeited discounts."},{"name":"revenues_for_gri_and_aca_revenues_from_storing_gas_of_others","title":"Revenues for Gri and Aca, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for GRI and ACA made from 489.4 storing gas of others."},{"name":"revenues_from_transition_costs_and_take_or_pay_interdepartmental_sales","title":"Revenues from Transition Costs and Take-Or-Pay, Interdepartmental Sales","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from interdepartmental sales."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_storing_gas_of_others","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for Transition Costs and Take-or-Pay made from 489.4 storing gas of others."},{"name":"revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Total operating revenues from transpotation of gas of others through transmission facilities. This account includes revenues from transporting gas for other companies through the transmission facilities of the utility."},{"name":"other_revenues_revenues_from_storing_gas_of_others","title":"Other Revenues, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Other Revenues, made from 489.4 storing gas of others."},{"name":"revenues_from_transition_costs_and_take_or_pay_commercial_and_industrial_sales","title":"Revenues from Transition Costs and Take-Or-Pay, Commercial and Industrial Sales","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from commercial and industrial sales."},{"name":"revenues_for_gri_and_aca_sales_of_products_extracted_from_natural_gas","title":"Revenues for Gri and Aca, Sales of Products Extracted from Natural Gas","type":"number","format":"default","description":"Revenues for GRI and ACA made from sales of products extracted from natural gas."},{"name":"other_revenues_residential_sales","title":"Other Revenues, Residential Sales","type":"number","format":"default","description":"Other revenues from residential sales."},{"name":"revenues_from_transition_costs_and_take_or_pay_interdepartmental_rents","title":"Revenues from Transition Costs and Take-Or-Pay, Interdepartmental Rents","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from interdepartmental rents."},{"name":"revenues_for_gri_and_aca_before_provision_for_rate_refunds","title":"Revenues for Gri and Aca Before Provision for Rate Refunds","type":"number","format":"default","description":"Subtotal of revenues for GRI and ACA before provision for rate refunds."},{"name":"revenues_from_transition_costs_and_take_or_pay_other_gas_revenues","title":"Revenues from Transition Costs and Take-Or-Pay, Other Gas Revenues","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from other gas revenues."},{"name":"forfeited_discounts","title":"Forfeited Discounts","type":"number","format":"default","description":"This account shall include the amount of discounts forfeited or additional charges imposed because of the failure of customers to pay gas bills on or before a specified date."},{"name":"other_revenues_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Other Revenues, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Other Revenues from transportation of gas of others through transmission facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_incidental_gasoline_and_oil_sales","title":"Revenues from Transition Costs and Take-Or-Pay, Incidental Gasoline and Oil Sales","type":"number","format":"default","description":"Revenues from transition costs and take-or-pay from incidental gasoline and oil sales."},{"name":"other_revenues_sales_for_resale","title":"Other Revenues, Sales for Resale","type":"number","format":"default","description":"Other revenues from sales for resale."},{"name":"other_revenues_intracompany_transfers","title":"Other Revenues, Intracompany Transfers","type":"number","format":"default","description":"Other revenues from intracompany transfers."},{"name":"provision_for_rate_refunds","title":"Provision for Rate Refunds","type":"number","format":"default","description":"Provision for rate refunds applied to total operating revenues. \n A. This account shall be charged with provisions for the estimated pretax effects on net income of the portions of amounts being collected subject to refund which are estimated to be required to be refunded. Such provisions shall be credited to Account 229, Accumulated Provision for Rate Refunds.\n B. This account shall also be charged with amounts refunded when such amounts had not been previously accrued.\n C. Income tax effects relating to the amounts recorded in this account shall be recorded in account 410.1, Provision for Deferred Income Taxes, Utility Operating Income, or account 411.1, Provision for Deferred Income Taxes—Credit, Utility Operating Income, as appropriate."},{"name":"quantity_of_natural_gas_other_sales_to_public_authorities","title":"Quantity of Natural Gas, Other Sales to Public Authorities","type":"number","format":"default","description":"Dekatherms of natural gas sold from other sales to Public Authorities."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through gathering facilities."},{"name":"revenues_for_g_r_i_and_a_c_a_residential_sales","title":"Revenues for Gri and Aca, Residential Sales","type":"number","format":"default","description":"Revenues for GRI and ACA from residential sales."},{"name":"revenues_for_gri_and_aca_intracompany_transfers","title":"Revenues for Gri and Aca, Intracompany Transfers","type":"number","format":"default","description":"Revenues for GRI and ACA from intracompany transfers."},{"name":"other_revenues_commercial_and_industrial_sales","title":"Other Revenues, Commercial and Industrial Sales","type":"number","format":"default","description":"Other revenues from commercial and industrial sales."},{"name":"revenues_for_gri_and_aca_interdepartmental_sales","title":"Revenues for Gri and Aca, Interdepartmental Sales","type":"number","format":"default","description":"Revenues for GRI and ACA from interdepartmental sales."},{"name":"operating_revenue_before_provision_for_rate_refunds","title":"Operating Revenue Before Provision for Rate Refunds","type":"number","format":"default","description":"Subtotal of operating revenues before provision for rate refunds."},{"name":"revenues_from_transition_costs_and_take_or_pay_other_sales_to_public_authorities","title":"Revenues from Transition Costs and Take-Or-Pay, Other Sales to Public Authorities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from other sales to public authorities."},{"name":"other_revenues_rent_from_gas_property","title":"Other Revenues, Rent from Gas Property","type":"number","format":"default","description":"Other revenues from rent from gas property."},{"name":"other_gas_revenues","title":"Other Gas Revenues","type":"number","format":"default","description":"Total operating revenues from other gas revenues.\n This account includes revenues derived from gas operations not includible in any of the foregoing accounts.\n \n Items\n 1. Commission on sale or distribution of gas of others when sold under rates filed by such others.\n \n 2. Compensation for minor or incidental services provided for others such as customer billing, engineering, etc.\n \n 3. Profit or loss on sale of material and supplies not ordinarily purchased for resale and not handled through merchandising and jobbing accounts.\n \n 4. Sales of steam, water, or electricity, including sales or transfers to other departments of the utility.\n \n 5. Miscellaneous royalties received.\n \n 6. Revenues from dehydration and other processing of gas of others, except products extraction where products are received as compensation and sales of such are includible in account 490, Sales of Products Extracted From Natural Gas, and except compression of gas of others, revenues from which are includible in accounts 489.1, 489.2, or 489.3, Revenues from Transportation of Gas of Others.\n \n 7. Include in a separate subaccount, revenues in payment for rights and/or benefits received from others which are realized through research, development, and demonstration ventures.\n \n 8. Include in a separate subaccount, gains on settlements of imbalance receivables and payables (See Accounts 174 and 242) and gains on replacement of encroachment volumes (See Account 117.4). Records must be maintained and readily available to support the gains included in this account.\n \n 9. Include in a separate subaccount revenues from penalties earned pursuant to tariff provisions, including penalties associated with cash-out settlements."},{"name":"other_revenues_forfeited_discounts","title":"Other Revenues, Forfeited Discounts","type":"number","format":"default","description":"Other revenues from forfeited discounts."},{"name":"commercial_and_industrial_sales","title":"Commercial and Industrial Sales","type":"number","format":"default","description":"A. This account shall include the net billing for gas supplied to commercial and industrial customers. \nB. Records shall be maintained so that the quantity of gas sold and revenue received under each rate schedule shall be readily available. \nC. Records shall be maintained so as to show separately the revenues from commercial and industrial customers, as follows: \nLarge commercial and industrial sales (wherein shall be included the revenues from customers which use large volumes of gas, generally in excess of 200,000 Dth per year or approximately 800 Dth per day of normal requirements. Reasonable deviations are permissible in order that transfers of customers between the large and small classifications may be minimized). \nSmall commercial and industrial sales (wherein shall be included the revenues from customers which use volumes of gas generally less than 200,000 Mcf per year or less than approximately 800 Mcf per day of normal requirements). \nNote: When gas supplied through a single meter is used for both commercial and residential purposes, the total revenue shall be included in this account or in account 480, Residential Sales, according to the rate schedule which is applied. If the same rate schedules are applicable to both residential and commercial service, classification shall be according to principal use."},{"name":"quantity_of_natural_gas_commercial_and_industrial_sales","title":"Quantity of Natural Gas, Commercial and Industrial Sales","type":"number","format":"default","description":"Dekatherms of natural gas sold from commercial and industrial sales."},{"name":"other_revenues_other_sales_to_public_authorities","title":"Other Revenues, Other Sales to Public Authorities","type":"number","format":"default","description":"Other revenues from other sales to public authorities."},{"name":"other_revenues_interdepartmental_rents","title":"Other Revenues, Interdepartmental Rents","type":"number","format":"default","description":"Other revenues from interdepartmental rents."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from transportation of gas of others through transmission facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_before_provision_for_rate_refunds","title":"Revenues from Transition Costs and Take-Or-Pay Before Provision for Rate Refunds","type":"number","format":"default","description":"Subtotal of revenues from transition costs and take-or-pay bbefore provision for rate refunds."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_natural_gas_processed_by_others","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Natural Gas Processed by Others","type":"number","format":"default","description":"Revenues from transition costs and take-or-pay from natural gas processed by others."},{"name":"revenues_for_gri_and_aca_other_gas_revenues","title":"Revenues for Gri and Aca, Other Gas Revenues","type":"number","format":"default","description":"Revenues for GRI and ACA made from other gas revenues."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_distribution_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Distribution Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from transportation of gas of others through distribution facilities."},{"name":"intracompany_transfers","title":"Intracompany Transfers","type":"number","format":"default","description":"Total operating revenues from intracompany transfers.\n A. This account shall include, for informational purposes only, the amount recorded for gas supplied by the production division when the price is not determined by a cost-of-service rate proceeding.\n B. Records shall be maintained so that the quality of gas transferred shall be readily available."},{"name":"revenues_from_storing_gas_of_others","title":"Revenues from Storing Gas of Others","type":"number","format":"default","description":"Total operating revenues from storing gas of others. This account includes revenues from storing gas for other companies."},{"name":"other_revenues_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Other Revenues, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Other revenues from transportation of gas of others through gathering facilities."},{"name":"other_revenues_interdepartmental_sales","title":"Other Revenues, Interdepartmental Sales","type":"number","format":"default","description":"Other revenues from interdepartmental sales."},{"name":"revenues_from_g_r_i_and_a_c_a","title":"Revenues from Gri and Aca","type":"number","format":"default","description":"Revenues for GRI and ACA from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_forfeited_discounts","title":"Revenues for Gri and Aca, Forfeited Discounts","type":"number","format":"default","description":"Revenues for GRI and ACA from forfeited discounts."},{"name":"quantity_of_natural_gas_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Quantity of Natural Gas, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Dekatherms of natural gas sold related to revenues from transportation of gas of others through transmission facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_intracompany_transfers","title":"Revenues from Transition Costs and Take-Or-Pay, Intracompany Transfers","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay from intracompany transfers."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_operating_revenues_300_instant","dialect":{"table":"gas_operating_revenues_300_instant"},"title":"300 - Schedule - Gas Operating Revenues - instant","description":"ferc:ScheduleGasOperatingRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_transporation_of_gas_of_others_through_gathering_facilities_account_489_1_302_duration","dialect":{"table":"revenues_from_transporation_of_gas_of_others_through_gathering_facilities_account_489_1_302_duration"},"title":"302 - Schedule - Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.1) - duration","description":"ferc:ScheduleRevenuesFromTransporationOfGasOfOthersThroughGatheringFacilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"rate_schedule_and_zone_of_receipt_axis","title":"Rate Schedule and Zone of Receipt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedule and zone receipt."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from transportation of gas of others through gathering facilities."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_gathering_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Gathering Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through gathering facilities."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This account includes revenues from transporting gas for other companies through the gathering facilities of the utility."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","rate_schedule_and_zone_of_receipt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_transporation_of_gas_of_others_through_gathering_facilities_account_489_1_302_instant","dialect":{"table":"revenues_from_transporation_of_gas_of_others_through_gathering_facilities_account_489_1_302_instant"},"title":"302 - Schedule - Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.1) - instant","description":"ferc:ScheduleRevenuesFromTransporationOfGasOfOthersThroughGatheringFacilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"rate_schedule_and_zone_of_receipt_axis","title":"Rate Schedule and Zone of Receipt [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedule and zone receipt."}],"primary_key":["entity_id","filing_name","publication_time","date","rate_schedule_and_zone_of_receipt_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_transportation_of_gas_of_others_through_transmission_facilities_account_489_2_304_duration","dialect":{"table":"revenues_from_transportation_of_gas_of_others_through_transmission_facilities_account_489_2_304_duration"},"title":"304 - Schedule - Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.2) - duration","description":"ferc:ScheduleRevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"rate_schedule_and_zone_of_delivery_axis","title":"Rate Schedule and Zone of Delivery [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedule and zone delivery."},{"name":"revenues_for_gri_and_aca_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Revenues for Gri and Aca, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Revenues for GRI and ACA made from transportation of gas of others through transmission facilities."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This account includes revenues from transporting gas for other companies through the transmission facilities of the utility."},{"name":"quantity_of_natural_gas_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Quantity of Natural Gas, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Dekatherms of natural gas sold related to revenues from transportation of gas of others through transmission facilities."},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_transportation_of_gas_of_others_through_transmission_facilities","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Transportation of Gas of Others Through Transmission Facilities","type":"number","format":"default","description":"Revenues for transition costs and take-or-pay made from transportation of gas of others through transmission facilities."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","rate_schedule_and_zone_of_delivery_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_transportation_of_gas_of_others_through_transmission_facilities_account_489_2_304_instant","dialect":{"table":"revenues_from_transportation_of_gas_of_others_through_transmission_facilities_account_489_2_304_instant"},"title":"304 - Schedule - Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.2) - instant","description":"ferc:ScheduleRevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"rate_schedule_and_zone_of_delivery_axis","title":"Rate Schedule and Zone of Delivery [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedule and zone delivery."}],"primary_key":["entity_id","filing_name","publication_time","date","rate_schedule_and_zone_of_delivery_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_storing_gas_of_others_account_489_4_306_duration","dialect":{"table":"revenues_from_storing_gas_of_others_account_489_4_306_duration"},"title":"306 - Schedule - Revenues from Storing Gas of Others (Account 489.4) - duration","description":"ferc:ScheduleRevenuesFromStoringGasOfOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"rate_schedule_axis","title":"Rate Schedule [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedules."},{"name":"revenues_for_gri_and_aca_revenues_from_storing_gas_of_others","title":"Revenues for Gri and Aca, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for GRI and ACA made from 489.4 storing gas of others."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"zone_of_delivery_or_receipt_rate_schedule","title":"Zone of Delivery or Receipt, Rate Schedule","type":"string","format":"default","description":"Rate schedule and zone of receipt (i.e. state in which gas enters respondent's system)"},{"name":"revenues_from_transition_costs_and_take_or_pay_revenues_from_storing_gas_of_others","title":"Revenues from Transition Costs and Take-Or-Pay, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Revenues for Transition Costs and Take-or-Pay made from 489.4 storing gas of others."},{"name":"revenues_from_storing_gas_of_others","title":"Revenues from Storing Gas of Others","type":"number","format":"default","description":"Total operating revenues from storing gas of others. This account includes revenues from storing gas for other companies."},{"name":"other_revenues_revenues_from_storing_gas_of_others","title":"Other Revenues, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Other Revenues, made from 489.4 storing gas of others."},{"name":"quantity_of_natural_gas_revenues_from_storing_gas_of_others","title":"Quantity of Natural Gas, Revenues from Storing Gas of Others","type":"number","format":"default","description":"Dekatherms of natural gas related to revenues from storing gas of others."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","rate_schedule_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"revenues_from_storing_gas_of_others_account_489_4_306_instant","dialect":{"table":"revenues_from_storing_gas_of_others_account_489_4_306_instant"},"title":"306 - Schedule - Revenues from Storing Gas of Others (Account 489.4) - instant","description":"ferc:ScheduleRevenuesFromStoringGasOfOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"rate_schedule_axis","title":"Rate Schedule [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about rate schedules."}],"primary_key":["entity_id","filing_name","publication_time","date","rate_schedule_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_revenues_account_495_308_duration","dialect":{"table":"other_gas_revenues_account_495_308_duration"},"title":"308 - Schedule - Other Gas Revenues (Account 495) - duration","description":"ferc:ScheduleOtherGasRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"revenues_from_shipper_supplied_gas","title":"Revenues from Shipper Supplied Gas","type":"number","format":"default","description":"Amount of revenues from shipper supplied gas."},{"name":"gains_on_settlements_of_imbalance_receivables_and_payables","title":"Gains on Settlements of Imbalance Receivables and Payables","type":"number","format":"default","description":"Amount of gain on settlements of imbalance receivables and payables."},{"name":"revenues_from_penalties_earned_pursuant_to_tariff_provisions_including_penalties_associated_with_cash_out_settlements","title":"Revenues from Penalties Earned Pursuant to Tariff Provisions, Including Penalties Associated With Cash-Out Settlements","type":"number","format":"default","description":"Amount of revenues from penalties earned pursuant to tariff provisions, including penalties associated with cash-out settlements."},{"name":"commissions_on_sale_or_distribution_of_gas_of_others","title":"Commissions on Sale or Distribution of Gas of Others","type":"number","format":"default","description":"Amount of commision revenue on sale or distribution of gas of other companies."},{"name":"profit_or_loss_on_sale_of_material_and_supplies_not_ordinarily_purchased_for_resale","title":"Profit or Loss on Sale of Material and Supplies Not Ordinarily Purchased for Resale","type":"number","format":"default","description":"Amount of profit or loss on sale of material and supplies not ordinarily purchased for resale."},{"name":"other_gas_revenues","title":"Other Gas Revenues","type":"number","format":"default","description":"Total operating revenues from other gas revenues.\n This account includes revenues derived from gas operations not includible in any of the foregoing accounts.\n \n Items\n 1. Commission on sale or distribution of gas of others when sold under rates filed by such others.\n \n 2. Compensation for minor or incidental services provided for others such as customer billing, engineering, etc.\n \n 3. Profit or loss on sale of material and supplies not ordinarily purchased for resale and not handled through merchandising and jobbing accounts.\n \n 4. Sales of steam, water, or electricity, including sales or transfers to other departments of the utility.\n \n 5. Miscellaneous royalties received.\n \n 6. Revenues from dehydration and other processing of gas of others, except products extraction where products are received as compensation and sales of such are includible in account 490, Sales of Products Extracted From Natural Gas, and except compression of gas of others, revenues from which are includible in accounts 489.1, 489.2, or 489.3, Revenues from Transportation of Gas of Others.\n \n 7. Include in a separate subaccount, revenues in payment for rights and/or benefits received from others which are realized through research, development, and demonstration ventures.\n \n 8. Include in a separate subaccount, gains on settlements of imbalance receivables and payables (See Accounts 174 and 242) and gains on replacement of encroachment volumes (See Account 117.4). Records must be maintained and readily available to support the gains included in this account.\n \n 9. Include in a separate subaccount revenues from penalties earned pursuant to tariff provisions, including penalties associated with cash-out settlements."},{"name":"sales_of_stream_water_or_electricity_including_sales_or_transfers_to_other_departments","title":"Sales of Stream, Water, or Electricity, Including Sales or Transfers to Other Departments","type":"number","format":"default","description":"Amount of sales of stream, water, or electricity, including sales or transfers to other departments."},{"name":"revenues_from_dehydration_and_other_processing_of_gas_of_others","title":"Revenues from Dehydration and Other Processing of Gas of Others","type":"number","format":"default","description":"Amount of revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495."},{"name":"compensation_for_minor_or_incidental_services_provided_for_others","title":"Compensation for Minor or Incidental Services Provided for Others","type":"number","format":"default","description":"Amount of compensation for minor or incidental services provided for other companies."},{"name":"miscellaneous_royalties","title":"Miscellaneous Royalties","type":"number","format":"default","description":"Amount of miscellaneous royalties."},{"name":"revenues_for_right_benefits_received_from_others_which_are_realized_through_research_development_and_demonstration_ventures","title":"Revenues for Right and Benefits Received from Others Which Are Realized Through Research, Development, and Demonstration Ventures","type":"number","format":"default","description":"Amount of revenues for rights and/or benefits received from others which are realized through research, development, and demonstration ventures."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_revenues_account_495_308_instant","dialect":{"table":"other_gas_revenues_account_495_308_instant"},"title":"308 - Schedule - Other Gas Revenues (Account 495) - instant","description":"ferc:ScheduleOtherGasRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_revenues_account_495_breakdown_308_duration","dialect":{"table":"other_gas_revenues_account_495_breakdown_308_duration"},"title":"308 - Schedule - Other Gas Revenues (Account 495) - Breakdown - duration","description":"ferc:ScheduleOtherGasRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_gas_revenues_axis","title":"Other Gas Revenues [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other gas revenues."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_transaction","title":"Description of Transaction","type":"string","format":"default","description":"Description of transaction for other gas revenues (Account 495)"},{"name":"other_miscellanous_gas_revenues","title":"Other Miscellanous Gas Revenues","type":"number","format":"default","description":"Other miscellaneous gas revenues."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_gas_revenues_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_revenues_account_495_breakdown_308_instant","dialect":{"table":"other_gas_revenues_account_495_breakdown_308_instant"},"title":"308 - Schedule - Other Gas Revenues (Account 495) - Breakdown - instant","description":"ferc:ScheduleOtherGasRevenuesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_gas_revenues_axis","title":"Other Gas Revenues [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other gas revenues."}],"primary_key":["entity_id","filing_name","publication_time","date","other_gas_revenues_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discounted_rate_services_and_negotiated_rate_services_313_duration","dialect":{"table":"discounted_rate_services_and_negotiated_rate_services_313_duration"},"title":"313 - Schedule - Discounted Rate Services and Negotiated Rate Services - duration","description":"ferc:ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"discounted_rate_services_and_negotiated_rate_services_axis","title":"Discounted Rate Services and Negotiated Rate Services [Axis]","type":"string","format":"default","description":"Typed dimension axis used to distinguish type of account of discounted rate services and negotiated rate services. The axis member must be a unique identifier of the account that is consistent across reporting periods."},{"name":"revenue_from_discounted_rate_services","title":"Revenue from Discounted Rate Services","type":"number","format":"default","description":"Revenues from discounted rate services."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"account_description","title":"Account Description","type":"string","format":"default","description":"Account number and its description."},{"name":"volumes_of_negotiated_rate_services","title":"Volumes of Negotiated Rate Services","type":"number","format":"default","description":"Volumes of negotiated rate services."},{"name":"revenues_from_negotiated_rate_services","title":"Revenues from Negotiated Rate Services","type":"number","format":"default","description":"Revenues from negotiated rate services."},{"name":"volumes_of_discounted_rate_services","title":"Volumes of Discounted Rate Services","type":"number","format":"default","description":"Volumes of discounted rate services."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","discounted_rate_services_and_negotiated_rate_services_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discounted_rate_services_and_negotiated_rate_services_313_instant","dialect":{"table":"discounted_rate_services_and_negotiated_rate_services_313_instant"},"title":"313 - Schedule - Discounted Rate Services and Negotiated Rate Services - instant","description":"ferc:ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"discounted_rate_services_and_negotiated_rate_services_axis","title":"Discounted Rate Services and Negotiated Rate Services [Axis]","type":"string","format":"default","description":"Typed dimension axis used to distinguish type of account of discounted rate services and negotiated rate services. The axis member must be a unique identifier of the account that is consistent across reporting periods."}],"primary_key":["entity_id","filing_name","publication_time","date","discounted_rate_services_and_negotiated_rate_services_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discounted_rate_services_and_negotiated_rate_services_totals_313_duration","dialect":{"table":"discounted_rate_services_and_negotiated_rate_services_totals_313_duration"},"title":"313 - Schedule - Discounted Rate Services and Negotiated Rate Services - Totals - duration","description":"ferc:ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"revenue_from_discounted_rate_services","title":"Revenue from Discounted Rate Services","type":"number","format":"default","description":"Revenues from discounted rate services."},{"name":"volumes_of_discounted_rate_services","title":"Volumes of Discounted Rate Services","type":"number","format":"default","description":"Volumes of discounted rate services."},{"name":"revenues_from_negotiated_rate_services","title":"Revenues from Negotiated Rate Services","type":"number","format":"default","description":"Revenues from negotiated rate services."},{"name":"volumes_of_negotiated_rate_services","title":"Volumes of Negotiated Rate Services","type":"number","format":"default","description":"Volumes of negotiated rate services."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"discounted_rate_services_and_negotiated_rate_services_totals_313_instant","dialect":{"table":"discounted_rate_services_and_negotiated_rate_services_totals_313_instant"},"title":"313 - Schedule - Discounted Rate Services and Negotiated Rate Services - Totals - instant","description":"ferc:ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_operation_and_maintenance_expense_317_duration","dialect":{"table":"gas_operation_and_maintenance_expense_317_duration"},"title":"317 - Schedule - Gas Operation and Maintenance Expense - duration","description":"ferc:ScheduleGasOperationAndMaintenanceExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_wells_expenses","title":"Gas Wells Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating producing gas wells.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Testing, bailing, swabbing, blowing and gauging producing gas wells.\n\n3. Cleaning off old well locations.\n\n4. Painting signs, etc.\n\n5. Minor upkeep of well roads and fences, etc.\n\n6. Turning wells off and on.\n\n7. Pumping wells.\n\nMaterials and expenses:\n\n8. Gas, gasoline, and oil used in pumping, bailing, heating, and swabbing.\n\n9. Lumber, nails, and other materials used for upkeep of fences, making signs, etc.\n\n10. Materials for upkeep of well roads, etc.\n\n11. Well swabs.\n\n12. Employees' transportation and travel expenses.\n\n13. Freight, express, parcel post, trucking and other transportation.\n\n14. Transportation: company and rented vehicles."},{"name":"other_exploration","title":"Other Exploration","type":"number","format":"default","description":"This account shall be charged with the cost of abandoned projects involving natural gas leases acquired before October 8, 1969, on which preliminary expenditures were made for the purpose of determining the feasibility of acquiring acreage to provide a future supply of natural gas (see account 183.1, Preliminary Natural Gas Survey and Investigation Charges).\n\nNote: Preliminary expenditures on abandoned projects involving natural gas leases acquired after October 7, 1969, shall be charged to account 338, Unsuccessful Exploration and Development Costs."},{"name":"administrative_and_general_expenses","title":"Administrative and General Expenses","type":"number","format":"default","description":"Total administrative and general expenses associated with operations and maintenance."},{"name":"mains_and_services_expenses","title":"Mains and Services Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating distribution system mains and services.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Walking or patrolling lines.\n\n3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, thawing freezes.\n\n4. Taking line pressures, changing pressure charts, operating alarm gauges.\n\n5. Building and repairing gate boxes, foot bridges, stiles, etc. used in distribution mains operations, erecting line markers and warning signs, etc.\n\n6. Cleaning debris, cutting grass and weeds on rights-of-way.\n\n7. Inspecting and testing equipment not specifically to determine necessity for repairs.\n\n8. Protecting utility property during work by others.\n\n9. Standby time of emergency crews, responding to fire calls, etc.\n\n10. Locating and inspecting valve boxes or drip riser boxes, service lines, mains, etc.\n\n11. Cleaning and repairing tools used in mains operations, making tool boxes, etc.\n\n12. Cleaning structures and equipment.\n\n13. Driving trucks used in mains and service operations.\n\n14. Making routine leak survey.\n\n15. Oil fogging.\n\nMaterials and Expenses:\n\n1. Line markers and warning signs.\n\n2. Lumber, nails, etc., used in building and repairing gate boxes (foot bridges, stiles, tool boxes, etc.).\n\n3. Charts and printed forms.\n\n4. Scrubber oils.\n\n5. Hand tools.\n\n6. Lubricants, wiping rags, waste, etc.\n\n7. Freight, express, parcel post, trucking and other transportation.\n\n8. Uniforms.\n\n9. Employee transportation and travel expenses.\n\n10. Janitor and washroom supplies.\n\n11. Utility services: light, water, telephone.\n\n12. Gas used in mains operation.\n\n13. Oil for fogging."},{"name":"measuring_and_regulating_station_expenses_industrial","title":"Measuring and Regulating Station Expenses, Industrial","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating large measuring and regulating stations located on local distribution systems to serve specific commercial and industrial customers."},{"name":"maintenance_supervision_and_engineering_products_extraction","title":"Maintenance Supervision and Engineering, Products Extraction","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of facilities used in the extraction and refining of salable products from natural gas. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)"},{"name":"supervision_customer_account_expenses","title":"Supervision, Customer Account Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general direction and supervision of customer accounting and collecting activities. Direct supervision of a specific activity shall be charged to account 902, Meter Reading Expenses, or account 903, Customer Records and Collection Expenses, as appropriate. (See operating expense instruction 1.)"},{"name":"production_expenses","title":"Production Expenses","type":"number","format":"default","description":"Total production expenses including manufactured gas production, natural gas production expenses, and exploration and development expenses."},{"name":"other_fuel_and_power_for_compressor_stations","title":"Other Fuel and Power for Compressor Stations","type":"number","format":"default","description":"A. This account shall include the cost of coal, oil, and other fuel, or electricity, used for the operation of transmission compressor stations, including applicable amounts of fuel stock expenses.\n\nB. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.\n\nNote: The cost of fuel, includible in this account, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses."},{"name":"maintenance_of_gas_measuring_and_regulating_equipment","title":"Maintenance of Gas Measuring and Regulating Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 346, Gas Measuring and Regulating Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_lng_transportation_equipment","title":"Maintenance of Lng Transportation Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of transportation equipment, the book cost of which is included in account 364.4, LNG Transportation Equipment. (See operating expense instruction 2.)"},{"name":"rents_gas_transmission_expense","title":"Rents, Gas Transmission Expense","type":"number","format":"default","description":"This account shall include rents for property of others used, occupied or operated in connection with the operation of the transmission system. Include herein rentals paid for regulator sites, railroad crossings, rights-of-way, annual payments to governmental bodies and others for use of public or private lands, and reservations for rights-of-way. (See operating expense instruction 3.)"},{"name":"maintenance_of_other_equipment_natural_gas_production_and_gathering","title":"Maintenance of Other Equipment, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of other production and gathering equipment includible in account 337, Other Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_measuring_and_regulating_station_equipment_underground_storage_expenses","title":"Maintenance of Measuring and Regulating Station Equipment, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 355, Measuring and Regulating Equipment. (See operating expense instruction 2.)"},{"name":"operation_supervision_and_engineering_underground_storage_expenses","title":"Operation Supervision and Engineering, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of underground storage operations. Direct supervision of specific activities such as turning on and shutting off storage wells, compressor station operations, etc., shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"mains_expenses","title":"Mains Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating transmission mains.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Walking or patrolling lines.\n\n3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, operating and cleaning scrubbers, thawing freezes.\n\n4. Taking line pressures, changing pressure charts, operating alarm gauges.\n\n5. Building and repairing gate boxes, foot bridges, stiles, etc., used in line operations, erecting line markers and warning signs, repairing old line roads.\n\n6. Cleaning debris, cutting grass and weeds on rights-of-way.\n\n7. Inspecting and testing not specifically to determine necessity for repairs.\n\n8. Protecting utility property during work by others.\n\n9. Standby time of emergency crews, responding to fire calls, etc.\n\n10. Locating valve boxes or drip riser boxes.\n\n11. Cleaning and repairing tools used in mains operations, making tool chests, etc.\n\n12. Cleaning structures and equipment.\n\n13. Driving trucks.\n\nMaterials and expenses:\n\n14. Line markers and warning signs.\n\n15. Lumber, nails, etc., used in building and repairing gate boxes, foot bridges, stiles, etc.\n\n16. Charts.\n\n17. Scrubber oil.\n\n18. Hand tools.\n\n19. Lubricants, wiping rags, waste, etc.\n\n20. Freight, express, parcel post, trucking and other transportation.\n\n21. Employees' transportation and travel expenses.\n\n22. Janitor and washroom supplies.\n\n23. Utility services: light, water, telephone.\n\n24. Gas used in mains operations."},{"name":"operation_supervision_and_engineering_natural_gas_production_and_gathering","title":"Operation Supervision and Engineering, Natural Gas Production and Gathering","type":"number","format":"default","description":"A. This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of production and gathering systems. Direct supervision of specific activities such as turning on and shutting off wells, operating measuring and regulating stations, etc., shall be charged to the appropriate account. (See operating expense instruction 1.) \nB. For Nonmajor companies, this account shall include the cost of supervision and labor in the operation of gas wells, lines, compressors and other equipment of the natural gas production and gathering system including miscellaneous labor such as care of grounds, building service, and general clerical and stenographic work at field offices.\nItems\n1. Supervision. (See operating expense instruction 1.) \n2. Gas depletion and gas reserve activities. \n3. Geological activities in connection with gas production. \n4. Rights-of-way office activities and supervision, not in connection with construction or retirement work, or storage."},{"name":"maintenance_of_structures_and_improvements_transmission_expenses","title":"Maintenance of Structures and Improvements, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 366, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"operations_and_maintenance_expenses_gas","title":"Operations and Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas operation and maintenance expenses."},{"name":"wharfage_receipts_credit_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Wharfage Receipts, Credit, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include wharfage receipts received or receivable from LNG shippers or other parties relative to LNG shipments received or processed by the utility."},{"name":"operation_supervision_and_engineering_other_storage_expenses","title":"Operation Supervision and Engineering, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of other storage facilities. Direct supervision of specific activities such as operation of gas holders shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"maintenance_of_other_equipment_products_extraction","title":"Maintenance of Other Equipment, Products Extraction","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 347, Other Equipment. (See operating expense instruction 2.)"},{"name":"miscellaneous_general_expenses","title":"Miscellaneous General Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in connection with the general management of the utility not provided for elsewhere. \nItems\nLabor: \n1. Miscellaneous labor not elsewhere provided for: \nExpenses: \n2. Industry Association dues for company memberships. \n3. Contributions for conventions and meetings of the industry. \n4. Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis. \n5. Communication service not chargeable to other accounts. \n6. Trustee, registrar, and transfer agent fees and expenses. \n7. Stockholders meeting expenses. \n8. Dividend and other financial notices. \n9. Printing and mailing dividend checks. \n10. Directors' fees and expenses. \n11. Publishing and distributing annual reports to stockholders. \n12. Public notices of financial, operating, and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property."},{"name":"purchased_gas_expenses","title":"Purchased Gas Expenses","type":"number","format":"default","description":"A. This account shall include expenses incurred directly in connection with the purchase of gas for resale.\n\nB. The utility shall not include as purchased gas expense, segregated or apportioned expenses of operating and maintaining gathering system plant whether such plant is devoted solely or partially to purchases of gas, except that the utility shall include the cost of turning on and off purchase gas wells and operating measuring stations devoted exclusively to measuring purchased gas.\n\nC. In general, it is intended that this account include only the expenses directly related to purchased gas, including the expenses of computing volumes of gas purchased, and special items directly related to gas purchases which are not includible in other accounts.\n\nD. This account shall be subdivided as follows:\n\n807.1 Well expenses—Purchased gas.\n\n807.2 Operation of purchased gas measuring stations.\n\n807.3 Maintenance of purchased gas measuring stations.\n\n807.4 Purchased gas calculations expenses.\n\n807.5 Other purchased gas expenses."},{"name":"maintenance_of_structures_and_improvements_underground_storage_expenses","title":"Maintenance of Structures and Improvements, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 351, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"transmission_operation_expense","title":"Transmission Operation Expense","type":"number","format":"default","description":"Total transmission operations expense."},{"name":"maintenance_of_communication_equipment_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Maintenance of Communication Equipment, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of communication equipment, the book cost of which is included in account 364.7, Communication Equipment. (See operating expense instruction 2.)"},{"name":"injuries_and_damages","title":"Injuries and Damages","type":"number","format":"default","description":"A. This account shall include the cost of insurance or reserve accruals to protect the utility against injuries and damages claims of employees or others, losses of such character not covered by insurance, and expenses incurred in settlement of injuries and damages claims. It shall also include the cost of labor and related supplies and expenses incurred in injuries and damages activities. \nB. Reimbursements from insurance companies or others for expenses charged hereto on account of injuries and damages and insurance dividends or refunds shall be credited to this account."},{"name":"compressor_station_labor_and_expenses_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Compressor Station Labor and Expenses, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred, including fuel and power, in operating compressor stations in connection with liquefied natural gas operations.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Operating and checking engines, equipment valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.\n\n3. Operating boilers and boiler accessory equipment, including fuel handling, recording fuel used, etc.\n\n4. Repacking valves and replacing gauge glasses, etc.\n\n5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.\n\n6. Pumping drips at the station.\n\n7. Taking dew point readings.\n\n8. Testing water.\n\n9. Cleaning structures housing equipment, cutting grass and weeds, and minor grading around station.\n\n10. Cleaning and repairing hand tools used in operations.\n\n11. Driving trucks.\n\n12. Watching during shutdowns.\n\n13. Clerical work at station.\n\nMaterials and expenses\n\n14. Scrubber oil.\n\n15. Lubricants, wiping rags, waste.\n\n16. Charts and printed forms, etc.\n\n17. Gauge glasses.\n\n18. Chemicals to treat water.\n\n19. Water tests and treatment by other than employees.\n\n20. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.\n\n21. Employees' transportation and travel expenses.\n\n22. Freight, express, parcel post, trucking, and other transportation.\n\n23. Utility services: light, water, telephone."},{"name":"maintenance_of_structures_and_improvements_natural_gas_production_and_gathering","title":"Maintenance of Structures and Improvements, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures and improvements, the book cost of which is includible in accounts 326, Gas Well Structures, 327, Field Compressor Station Structures, 328, Field Measuring and Regulating Station Structures, and 329, Other Structures. (See operating expense instruction 2.)"},{"name":"other_storage_expenses","title":"Other Storage Expenses","type":"number","format":"default","description":"Total amount of other storage expenses."},{"name":"lng_transportation_labor_and_expenses","title":"Lng Transportation Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating LNG transportation equipment.\n\nItems\nLabor\n\n1. Supervision.\n\n2. Operating LNG maritime tankers, LNG barges, LNG tank trucks and other LNG transportation equipment.\n\n3. Cleaning and lubricating equipment.\n\n4. Inspecting and testing equipment.\n\nMaterials and expenses\n\n5. Charts, printed forms, office supplies, etc.\n\n6. Dry dock charges.\n\n7. Lubricants, wiping rags, cleaning materials, etc.\n\n8. Employee's transportation travel and temporary housing expenses."},{"name":"miscellaneous_customer_accounts_expenses","title":"Miscellaneous Customer Accounts Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred not provided for in other accounts. \nItems\nLabor: \n1. General clerical and stenographic work. \n2. Miscellaneous labor. \nMaterials and expenses: \n3. Communication service. \n4. Miscellaneous office supplies and expenses and stationery and printing other than those specifically provided for in accounts 902 and 903."},{"name":"withdrawals_of_liquefied_natural_gas_held_for_processing_debit","title":"Withdrawals of Liquefied Natural Gas Held for Processing Debit","type":"number","format":"default","description":"A. This account shall include debits for the cost of liquefied gas withdrawn during the year. Contra credits for entries to this account shall be made to account 164.3, Liquefied Natural Gas Held for Processing.\n\nB. Withdrawals of liquefied natural gas held for processing shall not be netted against deliveries. (See account 809.2).\n\nNote: Adjustments for gas inventory losses due to cumulative inaccuracies in gas measurement, or from other causes, shall be entered in account 846.1, Gas Losses, in the month determined, if, however, any adjustment is substantial, the utility may, with approval of the Commission, amortize the amount of the adjustment to account 846.1 over future operating periods."},{"name":"maintenance_of_field_compressor_station_equipment","title":"Maintenance of Field Compressor Station Equipment","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the maintenance of field compressor station equipment includible in account 333, Field Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"gas_used_for_compressor_station_fuel_credit","title":"Gas Used for Compressor Station Fuel, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to operating expenses for gas consumed for compressor station fuel from the common system gas supply."},{"name":"operation_supervision_and_engineering_distribution_expenses","title":"Operation Supervision and Engineering, Distribution Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of distribution system operations. Direct supervision of specific activities such as load dispatching, mains operation, removing and resetting meters, etc., shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"exploration_and_development","title":"Exploration and Development","type":"number","format":"default","description":"This account shall include expenses of investigation, exploration, and development of underground storage projects under consideration which prove not feasible. There also shall be included in this account the net cost of drilling nonoperative wells within an existing storage project. (For Major companies see account 183.2, Other Preliminary Survey and Investigation Charges.)\n\nNote: Include in account 352, Wells, the cost of wells which may be drilled within a storage project for purposes of pressure observation rather than for injection or withdrawal of gas."},{"name":"maintenance_of_measuring_and_regulating_equipment","title":"Maintenance of Measuring and Regulating Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of measuring and regulating equipment, the book cost of which is included in account 364.5, Measuring and Regulating Equipment. (See operating expense instruction 2.)"},{"name":"extracted_products_used_by_the_utility_credit","title":"Extracted Products Used by the Utility, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made of operating expenses or other accounts of the gas department for gasoline or other extracted products which are used from stocks recovered in the natural gas extraction process or purchased for resale, and for such products used for blending and refining processes, the contra debit for which is account 775, Materials."},{"name":"maintenance_of_general_plant","title":"Maintenance of General Plant","type":"number","format":"default","description":"A. This account shall include the cost assignable to customer accounts, sales and administrative and general functions of labor, materials used and expenses incurred in the maintenance of property, the book cost of which is includible in account 390, Structures and Improvements, account 391, Office Furniture and Equipment, account 397, Communication Equipment, and account 398, Miscellaneous Equipment. (See operating expense instruction 2.) \nB. Maintenance expenses on office furniture and equipment used elsewhere than in general, commercial and sales offices shall be charged to the following accounts: \nManufactured Gas Production, accounts 708, 742\nNatural Gas Production and Gathering, account 769\nNatural Gas Production\nExtraction, account 791 \nUnderground Storage, account 837 \nLocal Storage, account 846.2 \nTransmission Expenses, account 867 \nDistribution Expenses, account 894 \nMerchandising and Jobbing, account 416 \nGarage, Shops, etc.—appropriate clearing account, if used.\nNote: Maintenance of plant included in other general plant equipment accounts shall be included herein unless charged to clearing accounts or to a particular functional maintenance expense indicated by the use of the equipment."},{"name":"other_expenses_gas_transmission","title":"Other Expenses, Gas Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, material used and expenses incurred in operating transmission system equipment and other transmission system expenses not includible in any of the foregoing accounts, including research, development, and demonstration expenses."},{"name":"system_control_and_load_dispatching_liquefied_natural_gas_terminaling_and_processing_expenses","title":"System Control and Load Dispatching, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in dispatching and controlling the supply and flow of liquefied gas and vaporized gas prior to introduction of such vaporized gas into the utility's transmission or distribution system.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Analysis of pressures for irregularities, as received.\n\n3. Collecting pressures by telephone and radio.\n\n4. Controlling mixture of various gases to maintain proper Btu content.\n\n5. Correspondence and records, typing and maintaining files.\n\n6. Controlling inputs and withdrawals of liquefied gas for processing.\n\n7. Instructing field men to increase or decrease pressures at regulators.\n\n8. Maintaining pressures at compressor stations, key line junctions and regulating stations to divide the available gas during heavy demand periods.\n\n9. Maintaining pressure log sheets.\n\n10. Maintaining proper compression ratios at compressor stations, consistent with economical operations.\n\n11. Maintaining lowest necessary line pressures consistent with satisfactory service.\n\n12. Requesting pressure changes at compressor stations, regulating stations, and key line junctions.\n\n13. Rerouting gas during emergencies and planned shutdowns.\n\nMaterials and expenses\n\n14. Consultants' fees and expenses.\n\n15. Meals, traveling and incidental expenses in connection with system load dispatching.\n\n16. Office supplies, stationery and printed forms.\n\n17. Transportation: company and rental vehicles.\n\n18. Utility services: light, water, telephone."},{"name":"maintenance_of_purchased_gas_measuring_stations","title":"Maintenance of Purchased Gas Measuring Stations","type":"number","format":"default","description":"This account shall include expenses incurred directly in connection with the expense of maintenance of purchased gas measuring stations."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses","type":"number","format":"default","description":"Total liquefied natural gas terminaling and processing maintenance expenses."},{"name":"compressor_station_labor_and_expenses","title":"Compressor Station Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating distribution compressor stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating and checking engines, equipment valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.\n\n3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.\n\n4. Repacking valves and replacing gauge glasses, etc.\n\n5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.\n\n6. Inspecting and testing equipment and instruments when not specifically to determine necessity for repairs or replacement of parts.\n\n7. Pumping drips at the station.\n\n8. Taking dew point readings.\n\n9. Testing water.\n\n10. Cleaning structures housing equipment, cutting grass and weeds, and doing minor grading around station.\n\n11. Cleaning and repairing hand tools used in operations.\n\n12. Driving trucks.\n\n13. Watching during shut downs.\n\n14. Clerical work at station.\n\nMaterials and expenses:\n\n15. Scrubber oil.\n\n16. Lubricants, wiping rags, and waste.\n\n17. Charts and printed forms, etc.\n\n18. Gauge glasses.\n\n19. Chemicals to test water.\n\n20. Water tests and treatment by other than employees.\n\n21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.\n\n22. Employees' transportation and travel expenses.\n\n23. Freight, express, parcel post, trucking, and other transportation.\n\n24. Utility services: light, water, telephone."},{"name":"underground_storage_expenses","title":"Underground Storage Expenses","type":"number","format":"default","description":"Total underground storage expense."},{"name":"distribution_operation_expenses_gas","title":"Distribution Operation Expenses, Gas","type":"number","format":"default","description":"Total distribution operation expenses for gas."},{"name":"other_storage_maintenance_expenses","title":"Other Storage Maintenance Expenses","type":"number","format":"default","description":"Total other gas storage maintenance expenses."},{"name":"natural_gas_well_head_purchases","title":"Natural Gas Well Head Purchases","type":"number","format":"default","description":"A. This account shall include the cost at well head of natural gas purchased from producers in gas fields or production areas where only the utility's facilities are used in bringing the gas from the well head into the utility's natural gas system.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and well head the quantity of gas, basis of charges, and amount paid for the gas.\n\nNote: If gas purchases are made under one contract covering both well head and field line purchases and such amounts are not readily separable, the utility may classify such purchases according to predominant source or according to a reasonable estimate."},{"name":"production_maps_and_records","title":"Production Maps and Records","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the preparation and maintenance of production maps and records.\n\nItems\nLabor:\n\nWith respect to production maps:\n\n1. Supervising.\n\n2. Preparing farm maps, field inventory maps, well location plats, and other maps used in connection with natural gas production and gathering operations.\n\n3. Posting changes and making corrections of maps.\n\n4. Maintaining files of maps and tracings.\n\n5. Surveying deeds, leases, rights-of-way, well locations, etc., for map revisions.\n\n6. Reproducing maps (blueprints, photostats, etc.).\n\nWith respect to land records:\n\n7. Supervising.\n\n8. Abstracting titles to date for extension and renewal of leases.\n\n9. Adjusting land and well rentals.\n\n10. Checking free gas rights.\n\n11. Maintaining land and lease records.\n\n12. Delivering rental and royalty checks.\n\n13. Assigning, pooling, merging, renewing, and extending leases.\n\n14. Patrolling land.\n\n15. Preparing expiration calendars.\n\n16. Replacing leases (not involving additional consideration).\n\n17. Transferring payees.\n\nMaterials and expenses:\n\n18. Blueprints, photostats, etc.\n\n19. Drafting materials and supplies.\n\n20. Surveying materials and supplies.\n\n21. Employee transportation and travel expenses.\n\n22. Freight, express, parcel post, trucking, and other transportation.\n\n23. Janitor and washroom supplies, etc.\n\n24. Office supplies, stationery and printed forms.\n\n25. Utility services: light, water, and telephone."},{"name":"purification_expenses_natural_gas_production_and_gathering","title":"Purification Expenses, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating equipment used for purifying, dehydrating, and conditioning of natural gas. \nItems\nLabor: \n1. Supervising. \n2. Changing charts on fuel meters. \n3. Emptying, cleaning and refilling purifier boxes. \n4. Oiling dip sheets of purifier covers. \n5. Removing spent oxide to refuse piles. \n6. Revivifying oxide. \n7. Taking readings of inlet and outlet pressures and temperature. \n8. Unloading and storing glycol. \n9. Watching station and equipment. \n10. Cutting grass and weeds, and minor grading around equipment and stations. \n11. Hauling operating employees, materials, supplies and tools, etc. \n12. Inspecting and testing equipment, not specifically to determine necessity for repairs or replacement of parts. \n13. Lubricating equipment, valves, etc. \n14. Operating and checking equipment, valves, instruments, etc. \nMaterials and expenses: \n15. Liquid purifying supplies. \n16. Iron oxide. \n17. Odorizing materials. \n18. Charts, printed forms, etc. \n19. Employees' transportation and travel expenses. \n20. Freight, express, parcel post, trucking, and other transportation. \n21. Gas used in operations. \n22. Janitor, washroom, and landscaping supplies. \n23. Lubricants, wiping rags, waste, etc. \n24. Utility services: light, water, telephone.\nNote: Inclusion of dehydration expenses in this account shall be consistent with the functional classification of dehydration plant as to which, see the note to account 336, Purification Plant, relating to cases where dehydrators may be located some distance from the production sources of gas."},{"name":"maintenance_of_other_equipment_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Maintenance of Other Equipment, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is included in account 364.8, Other Equipment. (See operating expense instruction 2.)"},{"name":"operation_supervision_and_engineering_gas_transmission_expenses","title":"Operation Supervision and Engineering, Gas Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of transmission facilities. Direct supervision of specific activities such as operation of transmission lines, compressor stations, etc. shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"rents_products_extraction","title":"Rents, Products Extraction","type":"number","format":"default","description":"This account shall include all rents for the property of others used, occupied, or operated in connection with the extraction of salable products from natural gas, exclusive of tank car rentals and other similar rentals includible in account 779, Marketing Expenses. (See operating expense instruction 3.)"},{"name":"maintenance_of_extracted_products_storage_equipment","title":"Maintenance of Extracted Products Storage Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 344, Extracted Products Storage Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_communication_equipment_gas_transmission","title":"Maintenance of Communication Equipment, Gas Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 370, Communication Equipment. (See operating expense instruction 2.)"},{"name":"gas_processed_by_others","title":"Gas Processed by Others","type":"number","format":"default","description":"A. This account shall include the cost of gas shrinkage, gas consumed for fuel, royalties, and other expenses in connection with the processing of gas of the utility by others for extraction of salable products, for which the related revenues are includible in account 491, Revenues from Natural Gas Processed by Others.\n\nB. Concurrent credits offsetting charges to this account for the difference between gas delivered to others for processing and gas returned after processing, such as shrinkage in the processing operations and gas of the utility used for fuel, shall be made to account 811, Gas Used for Products Extraction of Credit.\n\nC. Records supporting this account shall be so maintained that full information will be readily available concerning gas shrinkage, gas used for fuel, royalties, and other expenses assumed or paid by the utility with regard to each processor of gas of the utility. (See paragraph B of account 491, Revenues from Natural Gas Processed by Others.)\n\nItems\n1. Gas shrinkage, being cost of the reduction in gas from products extraction operations of gas of the utility processed by others.\n\n2. Gas for fuel, being cost of gas of the utility used for fuel in connection with the products extraction processing of the utility's gas by others.\n\n3. Royalties, being payments of fractional interests of royalty holders in products extracted by others from gas of the utility."},{"name":"customer_account_expenses","title":"Customer Account Expenses","type":"number","format":"default","description":"Total expenses on customer accounts."},{"name":"outside_services_employed","title":"Outside Services Employed","type":"number","format":"default","description":"A. This account shall include the fees and expenses of professional consultants and others for general services which are not applicable to a particular operating function or to other accounts. It shall include also the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not considered as an employee of the utility. \nB. This account shall be so maintained as to permit ready summarization according to the nature of service and the person furnishing the same. \nItems\n1. Fees, pay and expenses of accountants and auditors, actuaries, appraisers, attorneys, engineering consultants, management consultants, negotiators, public relations counsel, tax consultants, etc. \n2. Supervision fees and expenses paid under contracts for general management services.\nNote: Do not include inspection and brokerage fees and commissions chargeable to other accounts or fees and expenses in connection with security issues which are includible in the expenses of issuing securities."},{"name":"measuring_and_regulating_labor_and_expenses","title":"Measuring and Regulating Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating, measuring and regulating stations in connection with liquefied natural gas operations.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Recording pressures and changing charts, reading meters, etc.\n\n3. Estimating lost meter registrations, etc., except gas purchases and sales.\n\n4. Calculating gas volumes from meter charts, except gas purchases and sales.\n\n5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc., not in connection with construction or maintenance.\n\n6. Testing gas samples, determining specific gravity and Btu content of gas.\n\n7. Inspecting and testing equipment not specifically to determine necessity for repairs including pulsation tests.\n\n8. Cleaning and lubricating equipment.\n\n9. Keeping log and other operating records, preparing records of operations, etc.\n\n10. Attending boilers and operating other accessory equipment.\n\n11. Installing and removing district gauges for pressure survey.\n\n12. Thawing freeze in gauge pipe.\n\n13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, blowing meter drips, etc.\n\n14. Moving equipment, minor structures, etc., not in connection with maintenance or construction.\n\nMaterials and expenses\n\n15. Charts and printed forms.\n\n16. Lubricants, wiping rags, waste.\n\n17. Employees' transportation and travel expense.\n\n18. Freight, express, parcel post, trucking and other transportation.\n\n19. Utility services: light, water, telephone."},{"name":"marketing_expenses","title":"Marketing Expenses","type":"number","format":"default","description":"A. This account shall include the cost of labor, materials used and expenses incurred in the marketing of products extracted from natural gas and of similar products purchased for resale.\n\nB. The records supporting this account shall be so maintained that summaries of the various types of expenses shall be readily available.\n\nItems\nLabor:\n\n1. Salaries of persons directly engaged in marketing operations.\n\nMaterials and expenses:\n\n2. Employee transportation and travel expenses.\n\n3. Tank car rentals.\n\n4. Freight and hauling charges for products shipped.\n\n5. Miscellaneous marketing expenses.\n\n6. Building service charges for space occupied by marketing personnel.\n\n7. Uncollectible accounts for extracted products sold."},{"name":"administrative_and_general_operation_expense","title":"Administrative and General Operation Expense","type":"number","format":"default","description":"Total administrative and general expenses associated with operations for the period."},{"name":"variation_in_products_inventory","title":"Variation in Products Inventory","type":"number","format":"default","description":"This account shall include credits for increases, and debits for decreases in the inventories of salable products extracted from natural gas or purchased for resale. The net debit or credit in this account shall equal the difference between the inventory at the beginning of the accounting year and the end of the accounting month."},{"name":"general_advertising_expenses","title":"General Advertising Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used, and expenses incurred in advertising and related activities, the cost of which by their content and purpose are not provided for elsewhere. \nItems\nLabor: \n1. Supervision. \n2. Preparing advertising material for newspapers, periodicals, billboards, etc., and preparing or conducting motion pictures, radio and television programs. \n3. Preparing booklets, bulletins, etc., used in direct mail advertising. \n4. Preparing window and other displays. \n5. Clerical and stenographic work. \n6. Investigating and employing advertising agencies, selecting media and conducting negotiations in connection with the placement and subject matter of advertising. \nMaterials and expenses: \n7. Advertising in newspapers, periodicals, billboards, radio, etc. \n8. Advertising matter such as posters, bulletins, booklets and related items. \n9. Fees and expenses of advertising agencies and commercial artists. \n10. Postage and direct mail advertising. \n11. Printing of booklets, dodgers, bulletins, etc. \n12. Supplies and expenses in preparing advertising materials. \n13. Office supplies and expenses. \nNote A: Properly includible in this account is the cost of advertising activities on a local or national basis of a goodwill or institutional nature, which is primarily designed to improve the image of the utility or the industry, including advertisements which inform the public concerning matters affecting the company's operations, such as, the cost of providing service, the company's efforts to improve the quality of service, the company's efforts to improve and protect the environment, etc. Entries relating to advertising included in this account shall contain or refer to supporting documents which identify the specific advertising message. If references are used, copies of the advertising message shall be readily available.\nNote B: Exclude from this account and include in account 426.4. Expenditures for Certain Civic, Political and Related Activities, expenses for advertising activities, which are designed to solicit public support or the support of public officials in matters of a political nature."},{"name":"natural_gas_field_line_purchases","title":"Natural Gas Field Line Purchases","type":"number","format":"default","description":"A. This account shall include the cost, at point of receipt by the utility, of natural gas purchased in gas fields or production areas at points along gathering lines, and at points along the utility's transmission lines within field or production areas, exclusive of purchases at outlets of gasoline plants includible in account 802, where facilities of the vendor or others are used in bringing the gas from the well head to the point of entry into the utility's natural gas system.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and each point of receipt, the quantity of gas, basis of charges, and amount paid for the gas.\n\nNote: If gas purchases are made under one contract covering both well head and field line purchases and such amounts are not readily separable, the utility may classify such purchases according to predominant source or according to a reasonable estimate."},{"name":"maintenance_supervision_and_engineering_underground_storage_expenses","title":"Maintenance Supervision and Engineering, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of underground storage facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)"},{"name":"power","title":"Power","type":"number","format":"default","description":"This account shall include the cost of electricity purchased for operation of facilities used in the extraction of gasoline, butane, propane, or other salable products from natural gas."},{"name":"maintenance_of_lines","title":"Maintenance of Lines (Nonmajor Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of underground storage lines, the book cost of which is includible in account 353, Lines. (See operating expense instruction 2.)"},{"name":"supervision_sales_expense","title":"Supervision, Sales Expense (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising shall be charged to the account wherein the costs of such activity are included. (See operating expense instruction 1.)"},{"name":"underground_storage_operation_expenses","title":"Underground Storage Operation Expenses","type":"number","format":"default","description":"Total underground gas storage expenses."},{"name":"storage_well_royalties","title":"Storage Well Royalties","type":"number","format":"default","description":"A. This account shall include royalties, rents, and other payments includible in operating expenses for gas wells and gas land acreage located within and comprising underground storage projects of the utility. (See operating expense instruction 3.)\n\nB. The records supporting this account shall be so maintained that information will be readily available for each storage project, of the parties to each contract, basis of the charges, and location of wells to which the royalties or rents of each contract relate."},{"name":"advertising_expenses","title":"Advertising Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in advertising designed to promote or retain the use of utility service, except advertising the sale of merchandise by the utility. \nItems\nLabor: \n1. Direct supervision of department. \n2. Preparing advertising material for newspapers, periodicals, billboards, etc., and preparing and conducting motion pictures, radio and television programs. \n3. Preparing booklets, bulletins, etc., used in direct mail advertising. \n4. Preparing window and other displays. \n5. Clerical and stenographic work. \n6. Investigating advertising agencies and media and conducting negotiations in connection with the placement and subject matter of sales advertising. \nMaterials and expenses: \n7. Advertising in newspapers, periodicals, billboards, radio, etc., for sales promotion purposes, but not including institutional or goodwill advertising includible in account 930.1, General Advertising Expenses. \n8. Materials and services given as prizes or otherwise in connection with canning, or cooking contests, bazaars, etc., in order to publicize and promote the use of utility services. \n9. Fees and expenses of advertising agencies and commercial artists. \n10. Novelties for general distribution. \n11. Postage on direct mail advertising. \n12. Premiums distributed generally, such as recipe books, etc., when not offered as inducement to purchase appliances. \n13. Printing booklets, dodgers, bulletins, etc. \n14. Supplies and expenses in preparing advertising material. \n15. Office supplies and expenses.\nNote A: The cost of advertisements which set forth the value or advantages of utility service without reference to specific appliances, or, if reference is made to appliances, invites the reader to purchase appliances from his dealer, or refer to appliances not carried for sale by the utility, shall be considered sales promotion advertising and charged to this account. However, advertisements which are limited to specific makes of appliances sold by the utility and prices, terms, etc., thereof, without referring to the value or advantages of utility service, shall be considered as merchandise advertising and the cost shall be charged to Costs and Expenses of Merchandising, Jobbing and Contract Work, accounts 416.\nNote B: Advertisements which substantially mention or refer to the value or advantages of utility service, together with specific reference to makes of appliances sold by the utility and the price, terms, etc., thereof, and designed for the joint purpose of increasing the use of utility service and the sales of appliances, shall be considered as a combination advertisement and the costs shall be distributed between this account and account 416 on the basis of space, time, or other proportional factors.\nNote C: Exclude from this account and charge to account 930.2, Miscellaneous General Expenses, the cost of publication of stockholder reports, dividend notices, bond redemption notices, financial statements, and other notices of a general corporate character. Exclude also all institutional or goodwill advertising. (See account 930.1, General Advertising Expenses.)"},{"name":"maintenance_of_mains_transmission_expenses","title":"Maintenance of Mains, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of mains, the book cost of which is includible in account 367, Mains. (See operating expense instruction 2.)\n\nItems\n1. Supervising.\n\n2. Electrolysis and leak inspection.\n\n3. Installing and removing temporary lines, when necessitated by maintenance.\n\n4. Lamping and watching while making repairs.\n\n5. Lowering and changing location of lines, when the same pipe is used.\n\n6. Protecting lines from fires, floods, landslides, etc.\n\n7. Rocking creek crossings."},{"name":"other_storage_operation_expenses","title":"Other Storage Operation Expenses","type":"number","format":"default","description":"Total other gas storage expenses."},{"name":"transmission_expenses","title":"Transmission Expenses","type":"number","format":"default","description":"Total transmission operation and maintenance expense."},{"name":"maps_and_records","title":"Maps and Records","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the preparation and maintenance of storage maps and land records.\n\nItems\nLabor:\n\nWith respect to land records:\n\n1. Supervising.\n\n2. Abstracting titles to date for extension and renewal of leases.\n\n3. Adjusting land and well rentals.\n\n4. Renewing and extending leases or replacing leases not involving additional consideration.\n\n5. Transferring, assigning, pooling, and merging leases.\n\n6. Delivering rental checks.\n\n7. Clerical work in maintaining storage land and lease records.\n\n8. Preparing and maintaining lease expiration calendars.\n\nWith respect to maps:\n\n9. Supervising.\n\n10. Preparing maps, well location plats, etc.\n\n11. Reproducing maps (blueprints or photostats).\n\n12. Posting and revising maps.\n\n13. Surveying deeds, leases, rights-of-way, well locations, etc., for map revisions.\n\n14. Maintaining files of maps and tracings.\n\n15. Field checking boundaries, markers, etc. in connection with preparation of maps.\n\nMaterials and expenses (general):\n\n16. Reproduction of land and lease records and maps (blueprints, photostats, etc.).\n\n17. Drafting materials and supplies.\n\n18. Surveying materials and supplies.\n\n19. Employees' transportation and travel expenses."},{"name":"transmission_maintenance_expenses_gas","title":"Transmission Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas transmission maintenance expenses."},{"name":"maintenance_of_structures_and_improvements_other_storage_expenses","title":"Maintenance of Structures and Improvements, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 361, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"administrative_expenses_transferred_credit","title":"Administrative Expenses Transferred, Credit","type":"number","format":"default","description":"This account shall be credited with administrative expenses recorded in accounts 920 and 921 which are transferred to construction costs or to nonutility accounts. (See gas plant instruction 4.)"},{"name":"gas_well_royalties","title":"Gas Well Royalties","type":"number","format":"default","description":"A. This account shall include royalties paid for natural gas produced by the utility from wells on land owned by others.\n\nB. Records supporting the entries to this account shall be so kept that the utility can furnish the name of the parties to each contract involving royalties, the terms of each contract, the location of the property involved, the method of determining the royalties, and the amounts payable."},{"name":"natural_gas_city_gate_purchases","title":"Natural Gas City Gate Purchases","type":"number","format":"default","description":"A. This account shall include the cost, at point of receipt by the utility, of natural gas purchased which is received at the entrance to the distribution system of the utility.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and each point of receipt, the quantity of gas, basis of the charges, and the amount paid for the gas.\n\nNote: Do not credit this account for gas used in reforming for which the cost is charged to manufactured gas production expenses. Credits for such gas should be made to account 812, Gas Used for Other Utility Operations—Credit."},{"name":"gas_losses_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Gas Losses, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in liquefied natural gas operations due to cumulative inaccuracies of gas measurements or other causes. (See paragraph E of account 164.3, Liquefied Natural Gas Held for Processing.) If, however, any adjustment is substantial, the utility may, with approval of the Commission, amortize the amount of the adjustment to this account over future operating periods."},{"name":"uncollectible_accounts","title":"Uncollectible Accounts","type":"number","format":"default","description":"This account shall be charged with amounts sufficient to provide for losses from uncollectible utility revenues. Concurrent credits shall be made to account 144, Accumulated Provision for Uncollectible Accounts—Credit. Losses from uncollectible accounts shall be charged to account 144."},{"name":"other_gas_supply_expenses","title":"Other Gas Supply Expenses","type":"number","format":"default","description":"Total other gas supply expense. Include, total purchased gas, Account 806, Exchange Gas, total purchased gas expenses, Account 808.1, Gas Withdrawn frm Storage-Debt, Account 809.1, Withdrawls of Liquified Natural Gas for Processing-Debit, Account 809.2, Deliveries of Natural Gas Processing-Credit, total gas used in utility operations-credit, Account 813, Other Gas Supplies Expense."},{"name":"operation_supplies_and_expenses","title":"Operation Supplies and Expenses (Nonmajor Only)","type":"number","format":"default","description":"This account shall include supplies used and expenses incurred in the operation of facilities for recovering salable products from natural gas and blending and refining such products, not provided for elsewhere. \nItems\n1. Employee transportation and travel expenses. \n2. Freight, express, parcel post, trucking and other transportation. \n3. Utility services: light, water, telephone. \n4. Charts, gas measurement, etc. \n5. Janitor, washroom and landscaping supplies. \n6. Lubricants: oil and grease, wiping rags and waste, etc. \n7. Testing equipment, hand tools, etc., of a portable nature and relatively minor cost or of short life. \n8. Research, development, and demonstration expenses."},{"name":"power_other_storage_expenses","title":"Power, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of electricity consumed for operation of facilities used in the operation of other storage plant."},{"name":"sales_expenses","title":"Sales Expenses (Nonmajor Only)","type":"number","format":"default","description":"Total sales expenses."},{"name":"purchased_gas_operation_expenses","title":"Purchased Gas Operation Expenses","type":"number","format":"default","description":"Total purchased gas expense."},{"name":"franchise_requirements","title":"Franchise Requirements","type":"number","format":"default","description":"A. This account shall include payments to municipal or other governmental authorities, and the cost of materials, supplies and services furnished such authorities without reimbursement in compliance with franchise, ordinance, or similar requirements; provided, however, that the utility may charge to this account at regular tariff rates, instead of cost, utility service furnished without charge under provisions of franchises. \nB. When no direct outlay is involved, concurrent credit for such charges shall be made to account 929, Duplicate Charges—Cr. \nC. The account shall be maintained so as to readily reflect the amounts of cash outlays, utility service supplied without charge, and other items furnished without charge. \nNote A: Franchise taxes shall not be charged to this account but to account 408.1, Taxes Other Than Income Taxes, Utility Operating Income.\nNote B: Any amount paid as initial consideration for a franchise running for more than one year shall be charged to account 302, Franchises and Consents."},{"name":"maintenance_of_liquefaction_equipment_other_storage_expenses","title":"Maintenance of Liquefaction Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of liquefaction equipment, the book cost of which is includible in account 363.1, Liquefaction Equipment. (See operating expense instruction 2.)"},{"name":"production_maintenance_expense","title":"Production Maintenance Expense","type":"number","format":"default","description":"Total amount of production maintenance expense."},{"name":"rents_underground_storage_expenses","title":"Rents, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include rents for property of others used in connection with the storage of gas underground, other than rents and royalties paid with respect to storage wells and gas lands utilized for the holding of gas in underground storage. (See operating expense instruction 3.)"},{"name":"compressor_station_fuel_and_power_distribution_expenses","title":"Compressor Station Fuel and Power, Distribution Expenses","type":"number","format":"default","description":"A. This account shall include the cost of gas, coal, oil, or other fuel, or electricity, used for the operation of distribution compressor stations, including applicable amounts of fuel stock expenses.\n\nB. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.\n\nNote: The cost of fuel, except gas, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses."},{"name":"rents_administrative_and_general_expense","title":"Rents, Administrative and General Expense","type":"number","format":"default","description":"This account shall include rents properly includible in utility operating expenses for the property of others used, occupied, or operated in connection with the customer accounts, customer service and informational, sales, and general and administrative functions of the utility. (See operating expense instruction 3.)"},{"name":"purchased_gas_calculations_expenses","title":"Purchased Gas Calculations Expenses","type":"number","format":"default","description":"This account shall include expenses incurred directly in connection with the purchased gas calculations expenses."},{"name":"gas_for_compressor_station_fuel","title":"Gas for Compressor Station Fuel","type":"number","format":"default","description":"A. This account shall include the cost of gas used for the operation of transmission compressor stations.\n\nB. Records shall be maintained to show the Dth of gas consumed at each compressor station, and the cost of such gas."},{"name":"lng_processing_terminal_labor_and_expenses","title":"Lng Processing Terminal Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating liquefied natural gas processing equipment.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Operating, checking, lubricating, cleaning, and polishing equipment, machinery, valves, instruments, and other processing equipment.\n\n3. Reading meters, gauges and other instruments, changing charts, preparing operating reports, etc.\n\n4. Inspecting and testing equipment when not specifically for repairs or replacement of parts.\n\n5. Cleaning structures housing equipment, cutting grass and weeds, and doing minor grading work around structures and equipment.\n\n6. Cleaning and repairing hand tools used for operations, etc.\n\n7. Operating offshore facilities such as piers, docks, loading and unloading arms, water craft, etc.\n\nMaterials and expenses\n\n8. Charts for pressure gauges and meters, printed forms, office supplies, etc.\n\n9. Lubricants, wiping rags, cleaning materials, etc.\n\n10. Janitor and washroom supplies, landscaping supplies, etc.\n\n11. Employee travel and transportation expenses.\n\n12. Freight, express, parcel post, trucking, and other transportation.\n\n13. Utility services: light, water, and telephone.\n\n14. Chemicals.\n\n15. Refrigerants.\n\n16. Small hand tools."},{"name":"maintenance_of_compressor_station_equipment","title":"Maintenance of Compressor Station Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 377, Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_structures_and_improvements_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Maintenance of Structures and Improvements, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures and improvements, the book cost of which is included in account 364.2, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"regulatory_commission_expenses","title":"Regulatory Commission Expenses","type":"number","format":"default","description":"A. This account shall include all expenses (except pay of regular employees only incidentally engaged in such work) properly includible in utility operating expenses, incurred by the utility in connection with formal cases before regulatory commissions, or other regulatory bodies, or cases in which such a body is a party, including payments made to a regulatory commission for fees assessed against the utility for pay and expenses of such commission, its officers, agents, and employees. \nB. Amounts of regulatory commission expenses which by approval or direction of the Commission are to be spread over future periods shall be charged to account 186, Miscellaneous Deferred Debits, and amortized by charges to this account. \nC. The utility shall be prepared to show the cost of each formal case. \nItems\n1. Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged in the prosecution of, or defense against petitions or complaints presented to regulatory bodies, or in the valuation of property owned or used by the utility in connection with such cases. \n2. Office supplies and expenses, payments to public service or other regulatory commissions, stationery and printing, traveling expenses, and other expenses incurred directly in connection with formal cases before regulatory commissions. \n3. All application fees except those involving construction certificate applications which have been approved. (See Gas Plant Instruction 16.)\nNote A: Exclude from this account and include in other appropriate operating expense accounts, expenses incurred in the improvement of service, additional inspection, or rendering reports, which are made necessary by the rules and regulations, or orders, of regulatory bodies.\nNote B: Do not include in this account amounts includible in account 302, Franchises and Consents, account 181, Unamortized Debt Expense, or account 214, Capital Stock Expense."},{"name":"liquefied_natural_gas_purchases","title":"Liquefied Natural Gas Purchases","type":"number","format":"default","description":"A. This account shall include the cost, including transportation, at point of receipt by the utility, of liquefied natural gas purchased for the purpose of vaporization and injection into the utility's transmission or distribution system for resale.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and point of receipt, the quantity of liquefied natural gas purchased, basis of charges, the amount paid for the liquefied gas, and transportation charges incurred up to the point of receipt of the liquefied gas."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_city_gate_check_stations","title":"Maintenance of Measuring and Regulating Station Equipment, City Gate Check Stations","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 379, Measuring and Regulating Station Equipment—City Gate Check Stations. (See operating expense instruction 2.)"},{"name":"gas_delivered_to_storage_credit","title":"Gas Delivered to Storage, Credit","type":"number","format":"default","description":"A. This account shall include credits for the cost of gas delivered to storage during the year. Contra debits for entries to this account shall be made to accounts 117.1 through 117.4, or account 164.2, Liquefied Natural Gas Stored, as appropriate. (See the Special Instructions to accounts 117.1, 117.2, and 117.3)."},{"name":"operation_labor_and_expenses","title":"Operation Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating storage holders and other storage equipment.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating, checking, lubricating, cleaning, and polishing equipment, machinery, valves, instruments, and other local storage equipment.\n\n3. Reading meters, gauges and other instruments, changing charts, preparing operating reports, etc.\n\n4. Pumping inlet and outlet holder drips.\n\n5. Inspecting and testing equipment when not specifically for repairs or replacement of parts.\n\n6. Cleaning structures and housing equipment, cutting grass and weeds, and doing minor grading work around structures and equipment.\n\n7. Cleaning and repairing hand tools used for operations, etc.\n\n8. Operating steam lines for heating storage facilities.\n\nMaterials and expenses:\n\n9. Charts for pressure gauges and meters, printed forms, etc.\n\n10. Lubricants, wiping rags, waste, etc.\n\n11. Janitor and washroom supplies, landscaping supplies, etc.\n\n12. Employee travel and transportation expenses.\n\n13. Freight, express, parcel post, trucking, and other transportation.\n\n14. Utility services: light, water, and telephone.\n\n15. Chemicals.\n\n16. Refrigerants.\n\n17. Research, development, and demonstration expenses."},{"name":"maintenance_of_vaporizing_equipment_other_storage_expenses","title":"Maintenance of Vaporizing Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of vaporizing equipment, the book cost of which is includible in account 363.2, Vaporizing Equipment. (See operating expense instruction 2.)"},{"name":"measuring_and_regulating_station_expenses_city_gate_check_stations","title":"Measuring and Regulating Station Expenses, City Gate Check Stations","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating measuring and regulating stations used to measure and regulate the receipt of gas at entry points to distribution systems.\n\nNote: Pipe line companies shall include in the transmission functional classification city gate and main line industrial measuring and regulating stations, except that where pipe line companies measure deliveries of gas at entry points to their own distribution systems, they shall have the option, if consistently observed, of including such stations either in the transmission or distribution function for accounting purposes."},{"name":"administrative_and_general_salaries","title":"Administrative and General Salaries","type":"number","format":"default","description":"A. This account shall include the compensation (salaries, bonuses, and other consideration for services, but not including directors' fees) of officers, executives, and other employees of the utility properly chargeable to utility operations and not chargeable directly to a particular operating function. \nB. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility."},{"name":"natural_gas_well_head_purchases_intracompany_transfers","title":"Natural Gas Well Head Purchases, Intracompany Transfers","type":"number","format":"default","description":"A. This account shall include, for informational purposes only, the amount recorded for gas supplied by the production division when the price is not determined by a cost-of-service rate proceeding.\n\nB. The records supporting this account shall be so maintained that there will be readily available for each well-head, the quantity of gas, the basis of intracompany charges, and the amount of intracompany charges for gas."},{"name":"maintenance_of_purification_equipment_underground_storage_expenses","title":"Maintenance of Purification Equipment, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of purification equipment, the book cost of which is includible in account 356, Purification Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_producing_gas_wells","title":"Maintenance of Producing Gas Wells","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of gas wells and equipment includible in accounts 330. Producing Gas Wells—Well Construction, and 331, Producing Gas Wells—Well Equipment. (See operating expense instruction 2.)"},{"name":"office_supplies_and_expenses","title":"Office Supplies and Expenses","type":"number","format":"default","description":"A. This account shall include office supplies and expenses incurred in connection with the general administration of the utility's operations which are assignable to specific administrative or general departments and are not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920. \nB. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility. \nNote: Office expenses which are clearly applicable to any group of operating expenses other than the administrative and general group shall be included in the appropriate account in such group. Further, general expenses which apply to the utility as a whole rather than to a particular administrative function shall be included in account 930.2, Miscellaneous General Expenses.\nItems\n1. Automobile service, including charges through clearing account. \n2. Bank messenger and service charges. \n3. Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax services, etc. \n4. Building service expenses for customer accounts, sales, and administrative and general purposes. \n5. Communication service expenses. \n6. Cost of individual items of office equipment used by general departments which are of small value or short life. \n7. Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships are includible in account 930.2.) \n8. Office supplies and expenses. \n9. Payment of court costs, witness fees, and other expenses of legal department. \n10. Postage, printing and stationery. \n11. Meals, traveling and incidental expenses."},{"name":"other_expenses_natural_gas_production_and_gathering","title":"Other Expenses, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in producing and gathering natural gas and not includible in any of the foregoing accounts. \nItems\nLabor: \n1. Moving cleaning tools between locations. \n2. Operating communications system. \n3. Reading limited and unlimited free gas meters. \nMaterials and expenses: \n4. Miscellaneous small tools, etc. \n5. Research, development, and demonstration expenses."},{"name":"production_operation_expense","title":"Production Operation Expense","type":"number","format":"default","description":"Total amount of production operating expense."},{"name":"maintenance_of_drilling_and_cleaning_equipment","title":"Maintenance of Drilling and Cleaning Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of drilling and cleaning equipment includible in account 335, Drilling and Cleaning Equipment, except such costs of maintaining drilling tools or other equipment which are assignable to the cost of drilling wells. (See operating expense instruction 2.)"},{"name":"purification_expenses_underground_storage","title":"Purification Expenses, Underground Storage","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating equipment used for purifying, dehydrating, and conditioning of natural gas in connection with underground storage operations. \nItems\nLabor: \n1. Supervising. \n2. Changing charts on fuel meters. \n3. Emptying, cleaning and refilling purifier boxes. \n4.  Oiling dip sheets of purifier covers. \n5. Removing spent oxide to refuse piles. \n6. Revivifying oxide. \n7. Taking readings of inlet and outlet pressures and temperature. \n8. Unloading and storing glycol. \n9. Watching station and equipment. \n10.  Cutting grass and weeds, and minor grading around equipment and stations. \n11. Hauling operating employees, materials, supplies and tools, etc. \n12. Inspecting and testing equipment, not specifically to determine necessity for repairs or replacement of parts. \n13. Lubricating equipment, valves, etc. \n14.  Operating and checking equipment, valves, instruments, etc. \nMaterials and expenses: \n15. Liquid purifying supplies. \n16. Iron oxide. \n17. Odorizing materials. \n18. Charts, printed forms, etc. \n19. Employees' transportation and travel expenses in connection with purification and dehydration operations. \n20. Freight, express, parcel post, trucking and other transportation. \n21. Gas used in operations. \n22.  Janitor, washroom and landscaping supplies. \n23. Lubricants, wiping rags, waste, etc. \n24. Utility services: light, water, telephone."},{"name":"natural_gas_transmission_line_purchases","title":"Natural Gas Transmission Line Purchases","type":"number","format":"default","description":"A. This account shall include the cost, at point of receipt by the utility, of natural gas purchased at points along the utility's transmission lines not within gas fields or production areas, excluding purchases at the outlets of products extraction plants includible in account 802.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and each point of receipt, the quantity of gas, basis of charges, and the amount paid for the gas."},{"name":"field_compressor_station_expenses","title":"Field Compressor Station Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used, except fuel, and expenses incurred in operating field compressor stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating and checking engines, equipment valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.\n\n3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.\n\n4. Repacking valves and replacing gauge glasses, etc.\n\n5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.\n\n6. Inspecting and testing equipment when not specifically to determine necessity for repairs or replacement of parts.\n\n7. Pumping drips at the station.\n\n8. Taking dew point readings.\n\n9. Testing water.\n\n10. Cleaning structures, cutting grass and weeds, and minor grading around station.\n\n11. Cleaning and repairing hand tools used in operations.\n\n12. Driving trucks.\n\n13. Watching during shut downs.\n\n14. Clerical work at station.\n\nMaterials and expenses:\n\n15. Scrubber oil.\n\n16. Lubricants, wiping rags, and waste.\n\n17. Charts and printed forms, etc.\n\n18. Gauge glasses.\n\n19. Chemicals to test waters.\n\n20. Water tests and treatment by other than employees.\n\n21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.\n\n22. Employees' transportation and travel expenses.\n\n23. Freight, express, parcel post, trucking, and other transportation.\n\n24. Utility services: light, water, telephone."},{"name":"operation_supervision_and_engineering_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Operation Supervision and Engineering, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of operations of liquefied natural gas facilities. Direct supervision of specific activities shall be charged to the appropriate operations accounts."},{"name":"other_gas_purchases","title":"Other Gas Purchases","type":"number","format":"default","description":"A. This account shall include the cost, at point of receipt by the utility, of manufactured gas, refinery gas, or any gas other than natural gas, or other than any mixed gas in which the natural gas is an important proportion of the mixture.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and each point of receipt, the kind and quantity of gas, Btu content, basis of the charges, and the amount paid for the gas.\n\nC. Utilities recognizing revenue for shipper-supplied gas must include the current market price of such gas in this account. Current market price is the delivered spot price of gas in the utility's supply area, as published in a recognized industry journal. The publication used must be the same one identified in the pipeline's tariff for use in its cash-out provision, if it has one. If it has no cash-out provision, the utility must use one publication consistently. Contra entries to those recorded herein must be made to the appropriate transportation revenue account (Account 489.1 through Account 489.4). Records are to be maintained and readily available that include the name of shipper, quantity of gas, and the publication and price used to value shipper-supplied gas.\n\nD. The value of gas received from shippers under tariff allowances that is not consumed in operations nor returnable to customers through rate tracking mechanisms must be credited to Account 495, Other Gas Revenues and charged to this account. Utilities must simultaneously charge Accounts 117.3 or 117.4 as appropriate, with contra credits to Account 808.2, Gas Delivered to Storage—Credit. Records are to be maintained and readily available that include the name of shipper, quantity of gas, and the publication and price used to value shipper-supplied gas."},{"name":"maintenance_supervision_and_engineering_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Maintenance Supervision and Engineering, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of liquefied natural gas terminaling and processing facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.)"},{"name":"operation_supervision_and_engineering_products_extraction","title":"Operation Supervision and Engineering, Products Extraction","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of products extraction and refining operations, except supervision of marketing and selling operations which shall be charged to account 779, Marketing Expenses. Direct supervision of specific extraction and refining activities shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"maintenance_of_mains","title":"Maintenance of Mains","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of distribution mains, the book cost of which is includible in account 376, Mains. (See operating expense instruction 2.)\n\nItems\n1. Supervising.\n\n2. Trenching, backfilling, and breaking and restoring pavement in connection with the installation of leak or reinforcing clamps.\n\n3. Work performed as the result of municipal improvements, such as street widening, sewers, etc., where the gas mains are not retired.\n\n4. Municipal inspections relating to maintenance work.\n\n5. Other work of the following character:\n\na. Locating leaks incident to maintenance.\n\nb. Cutting off mains without replacement. (Minor cuts not retired.)\n\nc. Repairing leaking joints.\n\nd. Repairing broken mains.\n\ne. Repairing leaks on main drip riser or valve test pipe.\n\nf. Bringing main valve box, main drip riser box, valve test pipe box, or pressure pipe roadway box up to grade.\n\ng. Cleaning, repainting, coating, and wrapping exposed mains.\n\nh. Repacking main valves.\n\ni. Locating and clearing gas main faults.\n\nj.  Lowering and changing location of mains.\n\nk. Trenching, backfilling, cutting-in or removal of pipe not retired in connection with the installation of leak clamps, valves, or drips.\n\nl. Watching and lamping open cuts associated with maintenance.\n\nm. Restoration of permanent pavement in connection with work chargeable to maintenance.\n\nn. Emergency stand-by time associated with maintenance.\n\no. Repairing sewers, drains, walls, etc., when damaged by maintenance work.\n\np. Making electrolysis tests to maintain life of plant.\n\nq. Repairing property of others damaged by maintenance work."},{"name":"fuel_other_storage_expenses","title":"Fuel, Other Storage Expenses","type":"number","format":"default","description":"A. This account shall include the cost of natural gas or other fuel used in the operation of other storage plant. \nB. Concurrent credits offsetting charges to this account for natural gas used for fuel shall be made to account 812, Gas Used for Other Utility Operations—Credit."},{"name":"miscellaneous_sales_expenses","title":"Miscellaneous Sales Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in connection with sales activities, except merchandising, which are not includible in other sales expense accounts. \nItems\nLabor:\n1. General clerical and stenographic work not assigned to specific functions. \n2. Special analysis of customer accounts and other statistical work for sales purposes not a part of the regular customer accounting and billing routine. \n3. Miscellaneous labor. \nMaterials and expenses: \n4. Communication service. \n5. Printing, postage, and office supplies and expenses applicable to sales activities, except those chargeable to account 913, Advertising Expenses."},{"name":"maintenance_of_measuring_and_regulating_equipment_other_storage_expenses","title":"Maintenance of Measuring and Regulating Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of measuring and regulating equipment, the book cost of which is includible in account 363.4, Measuring and Regulating Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_measuring_and_regulating_station_equipment_general","title":"Maintenance of Measuring and Regulating Station Equipment, General","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 378, Measuring and Regulating Station Equipment—General. (See operating expense instruction 2.)"},{"name":"gas_losses_underground_storage_expenses","title":"Gas Losses, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in underground storage operations due to cumulative inaccuracies of gas measurements or other causes. (See the Special Instructions to Accounts 117.1, 117.2 and 117.3). If however, any adjustment is substantial, the utility may, with approval of the Commission, amortize the amount of the adjustment to this account over future operating periods."},{"name":"other_expenses_gas_distribution","title":"Other Expenses, Gas Distribution","type":"number","format":"default","description":"This account shall include the cost of distribution maps and records, distribution office expenses, and the cost of labor and materials used and expenses incurred in distribution systems operations not provided for elsewhere, including the expenses of operating street lighting systems and research, development, and demonstration expenses."},{"name":"other_purchased_gas_expenses","title":"Other Purchased Gas Expenses","type":"number","format":"default","description":"This account shall include expenses incurred directly in connection with other purchased gas calculations expenses."},{"name":"production_operation_and_maintenance_expense","title":"Production Operation and Maintenance Expense","type":"number","format":"default","description":"Total amount of production operating and maintenance expenses."},{"name":"gas_losses_other_storage_expenses","title":"Gas Losses, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in other storage operations due to shrinkage or other causes."},{"name":"maintenance_of_compressor_station_equipment_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Maintenance of Compressor Station Equipment, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of compressor station equipment, the book cost of which is included in account 364.6, Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_field_lines","title":"Maintenance of Field Lines","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of field lines the book cost of which is includible in account 332, Field Lines. (See operating expense instruction 2.)\n\nItems\n1. Electrolysis and leak inspections (not routine).\n\n2. Installing and removing temporary lines, when necessitated by maintenance.\n\n3. Lamping and watching while making repairs.\n\n4. Lowering and changing location of portion of lines, when the same pipe is used.\n\n5. Protecting lines from fires, floods, land slides, etc.\n\n6. Rocking creek crossings."},{"name":"system_control_and_load_dispatching_gas","title":"System Control and Load Dispatching, Gas","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in dispatching and controlling the supply and flow of gas through the system.\n ITEMS\n Labor:\n 1. Supervising.\n 2. Analyses of pressures for irregularities, as received.\n 3. Collecting pressures by telephone and radio.\n 4. Controlling mixture of various gases to maintain proper Btu content.\n 5. Correspondence and records, typing and maintaining files.\n 6. Controlling production and storage inputs and withdrawals.\n 7. Instructing field men to increase or decrease pressures at regulators.\n 8. Maintaining pressures at compressor stations, key line junctions and regulating stations to divide the available gas during heavy demand periods.\n 9. Maintaining pressure log sheets.\n 10. Maintaining proper compression ratios at compressor stations, consistent with economical operations.\n 11. Maintaining lowest necessary line pressures consistent with satisfactory service.\n 12. Maintaining well operation record by well classification.\n 13. Requesting pressure changes at compressor stations, regulating stations, and key line junctions.\n 14. Rerouting gas during emergencies and planned shut downs. Materials and expenses:\n 15. Consultants’ fees and expenses.\n 16. Meals, traveling, and incidental expensesin connection with system load dispatching.\n 17. Office supplies, stationery and printedforms.\n 18. Transportation: company and rental vehicles.\n 19. Utility services: light, water, telephone."},{"name":"gas_shrinkage","title":"Gas Shrinkage","type":"number","format":"default","description":"A. This account shall include the cost of gas lost or absorbed in the process of extraction of salable products from natural gas, exclusive of gas used as fuel, the cost of which shall be included in account 773, Fuel.\n\nB. Concurrent credits offsetting charges to this account shall be made to account 811, Gas Used for Products Extraction—Credit."},{"name":"materials","title":"Materials","type":"number","format":"default","description":"This account shall include the cost of materials used in extracting salable products from natural gas and blending and refining such products.\n\nItems\n1. Absorption oil.\n\n2. Charcoal.\n\n3. Water (payments to others for water).\n\n4. Steam (payments to others for steam).\n\n5. Blending agents.\n\n6. Natural gasoline removed from inventory for blending and refining purposes.\n\n7. Tetraethyl lead."},{"name":"maintenance_of_other_equipment_underground_storage_expenses","title":"Maintenance of Other Equipment, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 357, Other Equipment. (See operating expense instruction 2.)"},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses","type":"number","format":"default","description":"Total liquified natural gas terminaling and processing  operation expenses."},{"name":"rents_distribution_expense","title":"Rents, Distribution Expense","type":"number","format":"default","description":"This account shall include rents for property of others used, occupied or operated in connection with the operation of the distribution system. Include herein rentals paid for regulator sites, railroad crossings, rights-of-way, annual payments to governmental bodies and others for use of public or private lands, and reservations for rights-of-way. (See operating expense instruction 3.)"},{"name":"maintenance_of_meters_and_house_regulators","title":"Maintenance of Meters and House Regulators","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of meters and house regulators, the book cost of which is includible in accounts 381, Meters, and 383, House Regulators. (See operating expense instruction 2.)\n\nItems\n1. Inspecting and testing meters and house regulators on customers' premises or in shops in connection with repairs.\n\n2. Cleaning, repairing, and painting meters, house regulators, and accessories and equipment.\n\n3. Repairing testing equipment.\n\n4. Rebuilding and overhauling meters without changing their rated capacities.\n\n5. Resealing house regulators with mercury, replacing diaphragms, springs and other defective or worn parts.\n\n6. Replacing or adding any item not constituting a retirement unit."},{"name":"maintenance_of_other_equipment_other_storage_expenses","title":"Maintenance of Other Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment the book cost of which is includible in account 363.5, Other Equipment. (See operating expense instruction 2.)"},{"name":"compressor_station_fuel_and_power_underground_storage_expenses","title":"Compressor Station Fuel and Power, Underground Storage Expenses","type":"number","format":"default","description":"A. This account shall include the cost of gas, coal, oil, or other fuel, or electricity, used for the operation of underground storage compressor stations, including applicable amounts of fuel stock expenses.\n\nB. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.\n\nNote: The cost of fuel, except gas, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses."},{"name":"informational_and_instructional_advertising_expenses","title":"Informational and Instructional Advertising Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in activities which primarily convey information as to what the utility urges or suggests customers should do in utilizing gas service to protect health and safety, to encourage environmental protection, to utilize their gas equipment safely and economically, or to conserve natural gas. \nItems\nLabor: \n1. Direct supervision of informational activities. \n2. Preparing informational materials for newspapers, periodicals, billboards, etc., and preparing and conducting informational motion pictures, radio and television programs. \n3. Preparing informational booklets, bulletins, etc., used in direct mailings. \n4. Preparing informational window and other displays. \n5. Employing agencies, selecting media and conducting negotiations in connection with the placement and subject matter of information programs. \nMaterials and expenses: \n6. Use of newspapers, periodicals, billboards, radio, etc., for informational purposes. \n7. Postage on direct mailings to customers exclusive of postage related to billings. \n8. Printing of informational booklets, dodgers, bulletins, etc. \n9. Supplies and expenses in preparing informational materials by the utility. \n10. Office supplies and expenses.\nNote A: Exclude from this account and charge to account 930.2, Miscellaneous General Expenses, the cost of publication of stockholder reports, dividend notices, bond redemption notices, financial statements, and other notices of a general corporate character. Exclude also all expenses of a promotional, institutional, goodwill or political nature, which are includible in such accounts as 913, Advertising Expenses, 930.1, General Advertising Expenses, and 426.4, Expenditures for Certain Civic, Political and Related Activities.\nNote B: Entries relating to informational advertising included in this account shall contain or refer to supporting documents which identify the specific advertising message. If references are used, copies of the advertising message shall be readily available."},{"name":"supervision_customer_service_and_information_expenses","title":"Supervision, Customer Service and Information Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general direction and supervision of customer service activities, the object of which is to encourage safe, efficient and economical use of the utility's service. Direct supervision of a specific activity within customer service and informational expense classification shall be charged to the account wherein the costs of such activity are included. (See operating expense instruction 1.)"},{"name":"customer_records_and_collection_expenses","title":"Customer Records and Collection Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in work on customer applications, contracts, orders, credit investigations, billing and accounting, collections and complaints. \nItems \nLabor: \n1. Receiving, preparing, recording and handling routine orders for service, disconnections, transfers or meter tests initiated by the customer, excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders. \n2. Investigations of customers' credit and keeping of records pertaining thereto, including records of uncollectible accounts written off. \n3. Receiving, refunding or applying customer deposits and maintaining customer deposit, line extension, and other miscellaneous records. \n4. Checking consumption shown by meter readers' reports where incidental to preparation of billing data. \n5. Preparing address plates and addressing bills and delinquent notices. \n6. Preparing billing data. \n7. Operating billing and bookkeeping machines. \n8. Verifying billing records with contracts or rate schedules. \n9. Preparing bills for delivery, and mailing or delivering bills. \n10. Collecting revenues, including collection from prepayment meters unless incidental to meter reading operations. \n11. Balancing collections, preparing collections for deposit, and preparing cash reports. \n12. Posting collections and other credits or charges to customer accounts and extending unpaid balances. \n13. Balancing customer accounts and controls. \n14. Preparing, mailing, or delivering delinquent notices and preparing reports of delinquent accounts. \n15. Final meter reading of delinquent accounts when done by collectors incidental to regular activities. \n16. Disconnecting and reconnecting services because of nonpayment of bills. \n17. Receiving, recording, and handling of inquiries, complaints, and requests for investigations from customers, including preparation of necessary orders, but excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders. \n18. Statistical and tabulating work on customer accounts and revenues, but not including special analyses for sales department, rate department, or other general purposes, unless incidental to regular customer accounting routines. \n19. Preparing and periodically rewriting meter reading sheets. \n20. Determining consumption and computing estimated or average consumption when performed by employees other than those engaged in reading meters. \nMaterials and expenses: \n21. Address plates and supplies. \n22. Cash overages and shortages. \n23. Commissions or fees to others for collecting. \n24. Payments to credit organizations for investigations and reports. \n25. Postage. \n26. Transportation expenses, including transportation of customer bills and meter books under centralized billing procedure. \n27. Transportation, meals, and incidental expenses. \n28. Bank charges, exchange, and other fees for cashing and depositing customers' checks. \n29. Forms for recording orders for services, removals, etc. \n30. Rent of mechanical equipment.\nNote: The cost of work on meter history and meter location records is chargeable to account 878, Meter and House Regulator Expenses."},{"name":"field_compressor_station_fuel_and_power","title":"Field Compressor Station Fuel and Power","type":"number","format":"default","description":"A. This account shall include the cost of gas, coal, oil, or other fuel, or electricity, used for the operation of field compressor stations, including applicable amounts of fuel stock expenses.\n\nB. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.\n\nNote: The cost of fuel, except gas, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses."},{"name":"meter_reading_expenses","title":"Meter Reading Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in reading customer meters, and determining consumption when performed by employees engaged in reading meters. \nItems \nLabor: \n1. Addressing forms for obtaining meter readings by mail. \n2. Changing and collecting meter charts used for billing purposes. \n3. Inspecting time clocks, checking seals, etc., when performed by meter readers and the work represents a minor activity incidental to regular meter reading routine. \n4. Meter reading—small consumption, and obtaining load information for billing purposes. (Exclude and charge to account 878, Meter and House Regulator Expenses, or to account 903, Customer Records and Collection Expenses, as applicable, the cost of obtaining meter readings, first and final, if incidental to the operation of removing or resetting, sealing or locking, and disconnecting, or reconnecting meters.) \n5. Measuring gas—large consumption, including reading meters, changing charts, calculating charts, estimating lost meter registrations, determining specific gravity, etc., for billing purposes. \n6. Computing consumption from meter reader's book or from reports by mail when done by employees engaged in reading meters. \n7. Collecting from prepayment meters when incidental to meter reading. \n8. Maintaining record of customers' keys. \n9. Computing estimated or average consumption when performed by employees engaged in reading meters. \nMaterials and expenses: \n10. Badges, lamps, and uniforms. \n11. Demand charts, meter books and binders and forms for recording readings, but not the cost of preparation. \n12. Postage and supplies used in obtaining meter readings by mail. \n13. Transportation, meals and incidental expenses."},{"name":"distribution_load_dispatching","title":"Distribution Load Dispatching","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in dispatching and controlling the supply and flow of gas through the distribution system.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Analyzing pressures for irregularities.\n\n3. Collecting pressures by telephone and radio.\n\n4. Controlling mixture of various gases to maintain proper Btu content.\n\n5. Correspondence and records, typing and maintaining files.\n\n6. Controlling gas-make and inputs to distribution system.\n\n7. Maintaining pressures at key points to divide the available gas during heavy demand periods.\n\n8. Maintaining pressure log sheets.\n\n9. Maintaining lowest necessary line pressures consistent with satisfactory service.\n\n10. Rerouting gas during emergencies and planned shut downs.\n\nMaterials and expenses:\n\n11. Consultants' fees and expenses.\n\n12. Meals, traveling, and incidental expenses.\n\n13. Office supplies, stationery and printed forms.\n\n14. Transportation: company and rented vehicles.\n\n15. Utility services: light, water, telephone."},{"name":"natural_gas_gasoline_plant_outlet_purchases","title":"Natural Gas Gasoline Plant Outlet Purchases","type":"number","format":"default","description":"A. This account shall include the cost, at point of receipt by the utility, of natural gas purchased at the outlet side of vendor's natural gas products extraction plants.\n\nB. The records supporting this account shall be so maintained that there shall be readily available for each vendor and for each products extraction plant, the quantity of gas, basis of the charges, and the amount paid for the gas."},{"name":"distribution_maintenance_expense_gas","title":"Distribution Maintenance Expense, Gas","type":"number","format":"default","description":"Total distribution maintenance expenses for gas."},{"name":"maintenance_of_structures_and_improvements_products_extraction","title":"Maintenance of Structures and Improvements, Products Extraction","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 341, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"transmission_and_compression_of_gas_by_others","title":"Transmission and Compression of Gas by Others","type":"number","format":"default","description":"A. This account shall include amounts paid to others for the transmission and compression of gas of the utility.\n\nB. Records supporting this account shall be so maintained that there shall be readily available for each agreement, name of other party, Dth of gas delivered to the other party for transmission or compression and the Dth of gas received back by the utility after transmission or compression, points of delivery to and receipt of gas from other party, amount and basis of charges for the transmission or compression service.\n\nNote: If in connection with any gas delivered to another for transmission or compression such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to account 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for transportation or compression service."},{"name":"delay_rentals","title":"Delay Rentals","type":"number","format":"default","description":"A. This account shall be charged with the amount of rents paid periodically on natural gas lands acquired by lease before October 8, 1969, in order to hold natural gas land and land rights for the purpose of obtaining a supply of gas in the future.\n\nB. Include also in this account, the cost of obtaining natural gas leases for a period of 1 year or less when such leases were acquired before October 8, 1969.\n\nC. Records supporting this account shall be so kept that the utility can furnish complete details of the charges made for each natural gas leasehold. (See note to gas plant instruction 7G.)\n\nNote: Rents paid periodically on natural gas lands acquired by lease after October 7, 1969, shall be charged to account 105.1, Production Properties Held for Future Use."},{"name":"compressor_station_expenses","title":"Compressor Station Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating underground storage compressor stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating and checking engines, equipment, valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.\n\n3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.\n\n4. Repacking valves and replacing gauge glasses, etc.\n\n5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.\n\n6. Inspecting and testing equipment when not specifically to determine necessity for repairs or replacement of parts.\n\n7. Pumping drips at the station.\n\n8. Taking dew point readings.\n\n9. Testing water.\n\n10. Cleaning structures housing equipment, cutting grass and weeds, and minor grading around station.\n\n11. Cleaning and repairing hand tools used in operations.\n\n12. Driving trucks\n\n13. Watching during shut downs.\n\n14. Clerical work at station.\n\nMaterials and expenses:\n\n15. Scrubber oil.\n\n16. Lubricants, wiping rags, and waste.\n\n17. Charts and printed forms, etc.\n\n18. Gauge glasses.\n\n19. Chemicals to test water.\n\n20. Water tests and treatment by other than employees.\n\n21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.\n\n22. Employees' transportation and travel expenses.\n\n23. Freight, express, parcel post, trucking, and other transportation.\n\n24. Utility services: light, water, telephone."},{"name":"demonstrating_and_selling_expenses","title":"Demonstrating and Selling Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in promotional, demonstrating, and selling activities, except by merchandising, the object of which is to promote or retain the use of utility services by present and prospective customers. \nItems\nLabor:\n1. Demonstrating uses of utility services. \n2. Conducting cooking schools, preparing recipes, and related home service activities. \n3. Exhibitions, displays, lectures, and other programs designed to promote use of utility services. \n4. Experimental and development work in connection with new and improved appliances and equipment, prior to general public acceptance. \n5. Solicitation of new customers or of additional business from old customers, including commissions paid employees. \n6. Engineering and technical advice to present or prospective customers in connection with promoting or retaining the use of utility services. \n7. Special customer canvasses when their primary purpose is the retention of business or the promotion of new business. \nMaterials and expenses: \n8. Supplies and expenses pertaining to demonstration, and experimental and development activities. \n9. Booth and temporary space rental. \n10. Loss in value on equipment and appliances used for demonstration purposes. \n11. Transportation, meals, and incidental expenses."},{"name":"operation_labor_natural_gas_production","title":"Operation Labor, Natural Gas Production","type":"number","format":"default","description":"This account shall include the cost of labor used in the operation of facilities for the extraction of gasoline, butane, propane, or other salable products from natural gas and for refining such products. \nItems\nLabor: \n1. Supervising. \n2. Operating, checking, lubricating, wiping, polishing, and cleaning engines, equipment, valves, machinery, gauges, and other instruments, etc. \n3. Inspecting and testing equipment and instruments, not specifically to determine necessity for repairs or replacement of parts. \n4. Reading meters, gauges, and other instruments, changing charts, preparing operating reports, etc. \n5. Testing gasoline samples, water, etc. \n6. Cleaning structures housing equipment, cutting grass and weeds and doing minor grading work around equipment and structures, etc. \n7. Driving trucks used in products extraction operations. \n8. Cleaning and repairing hand tools used in operations, etc. \n9. Watching plant during shut-down periods. \n10. Making electricity or steam."},{"name":"gas_withdrawn_from_storage_debt","title":"Gas Withdrawn from Storage, Debt","type":"number","format":"default","description":"A. This account shall include debits for the cost of gas withdrawn from storage during the year. Contra credits for entries to this account shall be made to accounts 117.1 through 117.4, or account 164.2, Liquefied Natural Gas Stored, as appropriate. (See the Special Instructions to accounts 117.1, 117.2, and 117.3).\n\nB. Withdrawal of gas from storage shall not be netted against deliveries to storage. (See account 808.2.)\n\nNote: Adjustments for gas inventory losses due to cumulative inaccuracies in gas measurement, or from other causes, shall be entered in account 823, Gas Losses. If, however, any adjustment is substantial, the utility may, with approval of the Commission, amortize the amount of the adjustment to account 823 over future operating periods."},{"name":"well_expense_purchased_gas","title":"Well Expense-Purchased Gas","type":"number","format":"default","description":"This account shall include expenses incurred directly in connection with the well expenses."},{"name":"underground_storage_maintenance_expenses","title":"Underground Storage Maintenance Expenses","type":"number","format":"default","description":"Total underground gas storage maintenance expenses."},{"name":"measuring_and_regulating_station_expenses_transmission_expenses","title":"Measuring and Regulating Station Expenses, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating transmission measuring and regulating stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Recording pressures and changing charts, reading meters, etc.\n\n3. Estimating lost meter registrations, etc., except gas purchases and sales.\n\n4. Calculating gas volumes from meter charts, except gas purchases and sales.\n\n5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc. not in connection with construction or maintenance.\n\n6. Testing gas samples, inspecting and testing gas sample tanks and other meter engineers' equipment, determining specific gravity and Btu content of gas.\n\n7. Inspecting and testing equipment not specifically to determine necessity for repairs including pulsation tests.\n\n8. Cleaning and lubricating equipment.\n\n9. Keeping log and other operating records, preparing reports of operations, etc.\n\n10. Attending boilers and operating other accessory equipment.\n\n11. Installing and removing district gauges for pressure survey.\n\n12. Thawing freeze in gauge pipe.\n\n13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter drips.\n\n14. Moving equipment, minor structures, etc., not in connection with maintenance or construction.\n\nMaterials and expenses:\n\n15. Charts and printed forms.\n\n16. Lubricants, wiping rags, waste.\n\n17. Employees' transportation and travel expense.\n\n18. Freight, express, parcel post, trucking and other transportation.\n\n19. Utility services: light, water, telephone."},{"name":"rents_natural_gas_production_and_gathering","title":"Rents, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include rents for property of others used, occupied or operated in connection with the production and gathering of natural gas, other than rentals on land and land rights held for the supply of natural gas. (See operating expense instruction 3.) \nNote: See account 795, Delay Rentals, for rentals paid on lands held for the purpose of obtaining a supply of gas in the future."},{"name":"power_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Power, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of purchased power used in operation of liquefied natural gas processing facilities, except compressor station power."},{"name":"maintenance_of_other_equipment_transmission_expenses","title":"Maintenance of Other Equipment, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 371, Other Equipment. (See operating expense instruction 2.)"},{"name":"purchased_gas_cost_adjustments","title":"Purchased Gas Cost Adjustments","type":"number","format":"default","description":"A. This account shall be debited or credited with decreases or increases in purchased gas costs related to Commission approved purchased gas adjustment clauses when such costs are not included in the utility's rate schedules on file with the Commission.\n\nB. This account shall be debited or credited with amounts amortized from Account 191, Unrecovered Purchased Gas Costs."},{"name":"liquified_natural_gas_terminaling_and_processing_expenses","title":"Liquified Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"Total amount of liquefied natural gas terminaling and processing expenses."},{"name":"maintenance_of_compressor_station_equipment_underground_storage_expenses","title":"Maintenance of Compressor Station Equipment, Underground Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 354, Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_supervision_and_engineering_natural_gas_production_and_gathering","title":"Maintenance Supervision and Engineering, Natural Gas Production and Gathering","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the general supervision and direction of maintenance of the production and gathering facilities as a whole. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)"},{"name":"demurrage_charges_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Demurrage Charges, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include demurrage charges incurred by the utility relative to LNG shipments received or processed by the utility."},{"name":"maintenance_of_reservoirs_and_wells","title":"Maintenance of Reservoirs and Wells","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of storage wells, the book cost of which is included in account 352, Wells, and the maintenance of reservoirs, the book cost of which is included in account 352.2, Reservoirs. (See operating expense instruction 2.)"},{"name":"maintenance_of_compressor_equipment_other_storage_expenses","title":"Maintenance of Compressor Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of compressor equipment, the book cost of which is includible in account 363.3, Compressor Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_structures_and_improvements_distribution_expenses","title":"Maintenance of Structures and Improvements, Distribution Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 375, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"maintenance_of_measuring_and_regulating_station_equipment","title":"Maintenance of Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 369, Measuring and Regulating Station Equipment. (See operating expense instruction 2.)"},{"name":"liquefaction_processing_labor_and_expenses","title":"Liquefaction Processing Labor and Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating natural gas liquefaction equipment.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Operating, checking, lubricating, cleaning, and polishing equipment, machinery, valves, instruments, and other processing equipment.\n\n3. Reading meters, gauges and other instruments, changing charts, preparing operating reports, etc.\n\n4. Inspecting and testing equipment when not specifically for repairs or replacement of parts.\n\n5. Cleaning structures housing equipment, cutting grass and weeds, and doing minor grading work around structures and equipment.\n\n6. Cleaning and repairing hand tools used for operations, etc.\n\n7. Operating offshore facilities such as piers, docks, loading and unloading arms, water craft, etc.\n\nMaterials and expenses\n\n8. Charts for pressure gauges and meters, printed forms, office supplies, etc.\n\n9. Lubricants, wiping rags, cleaning materials, etc.\n\n10. Janitor and washroom supplies, landscaping supplies, etc.\n\n11. Employee travel and transportation expenses.\n\n12. Freight, express, parcel post, trucking, and other transportation.\n\n13. Utility services: light, water, and telephone.\n\n14. Chemicals.\n\n15. Refrigerants.\n\n16. Small hand tools."},{"name":"measuring_and_regulating_station_expenses_general","title":"Measuring and Regulating Station Expenses, General","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating general distribution measuring and regulating stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Recording pressures and changing charts, reading meters, etc.\n\n3. Estimating lost meter registrations, etc. except purchases and sales.\n\n4. Calculating gas volumes from meter charts, except gas purchases and sales.\n\n5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc.\n\n6. Taking and testing gas samples, inspecting and testing valves, regulators, gas sample tanks and other meter engineers' equipment, determining specific gravity and Btu content of gas.\n\n7. Inspecting and testing equipment and instruments not specially to determine necessity for repairs, including pulsation tests.\n\n8. Cleaning and lubricating equipment.\n\n9. Keeping log and other operating records.\n\n10. Attending boilers and operating other accessory equipment.\n\n11. Installing and removing district gauges for pressure survey.\n\n12. Thawing freeze in gauge pipe.\n\n13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, blowing meter drips, etc.\n\n14. Moving equipment, minor structures, etc., not in connection with maintenance or construction.\n\nMaterials and expenses:\n\n15. Charts and printed forms, stationery and office supplies, etc.\n\n16. Lubricants, wiping rags, waste.\n\n17. Uniforms.\n\n18. Employee transportation and travel expenses.\n\n19. Freight, express, parcel post, trucking and other transportation.\n\n20. Utility services: light, water, telephone."},{"name":"maintenance_supervision_and_engineering_distribution_expenses","title":"Maintenance Supervision and Engineering, Distribution Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of distribution system facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.)"},{"name":"fuel_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Fuel, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"A. This account shall include the cost of gas or other fuel used for the operation of liquefied natural gas terminaling and processing facilities, except compressor station fuel.\n\nB. Concurrent credits offsetting charges to this account for natural gas used for fuel shall be made to account 812, Gas Used for Other Utility Operations—Credit."},{"name":"customer_installations_expenses","title":"Customer Installations Expenses","type":"number","format":"default","description":"A. This account shall include the cost of labor, materials used and expenses incurred in work on customer premises other than expenses includible in account 878, Meter and House Regulator Expenses, including the cost of servicing customer-owned appliances when the cost of such work is borne by the utility. \nB. Damage to customer equipment by employees of the utility whether incidental to the work or the result of negligence, shall be charged to the job on which the employee was engaged at the time of damage. \nItems\nLabor: \n1. Supervising. \n2. Altering customer-owned service extensions or meter connections. \n3. Investigating and correcting pressure difficulties or stoppages in customer-owned piping. \n4. Adjusting and repairing burner pilots because of impurities in the gas or failure of the distribution system. \n5. Oiling or spraying noisy customer meters. \n6. Investigating and stopping gas leaks on customers' premises caused by defective meter, customer-owned piping, or customer appliances. \n7. Inspecting new installations to determine that the customers' equipment and piping are properly installed and connected. \n8. Consolidating meter installations, without change of size, due to elimination of separate meters for different service classifications. \n9. Investigating and adjusting complaints of service on customers' premises. \n10. Gas load surveys including the incidental preparations and replacement of meters. \n11. Unproductive calls. \n12. Stenographic and clerical work. \n13. Janitorial services, etc. \n14. Installing demand or test meters. \n15. Inspecting, cleaning, repairing and adjusting customer-owned appliances for domestic, industrial, or commercial use, including house heating furnaces and other space heating appliances, hotel and restaurant appliances. \n16. Replacing defective parts in customer-owned appliances and salvaging reusable appliance parts. \nMaterials and expenses: \n17. Lubricants, wiping rags, waste, etc. \n18. Uniforms. \n19. Replacement parts for appliances. \n20. Office supplies, printing and station- ery. \n21. Janitor, washroom, first aid supplies, etc. \n22. Employees' transportation and travel expenses. \n23. Utility services: light, water, telephone.\nNote: Amounts billed customers for any work, the cost of which is charged to this account, shall be credited to this account. Any excess over costs resulting therefrom shall be transferred to account 488, Miscellaneous Service Revenues."},{"name":"duplicate_charges_credit","title":"Duplicate Charges, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which may be made to operating expenses or to other accounts for the use of utility service from its own supply. Include, also, offsetting credits for any other charges made to operating expenses for which there is no direct money outlay."},{"name":"other_gas_supply_expenses_operation","title":"Other Gas Supply Expenses, Operation","type":"number","format":"default","description":"This account includes all Operation Other Gas Supply Expenses and includes amounts from account 800 - 813."},{"name":"maintenance_of_lng_processing_terminal_equipment","title":"Maintenance of Lng Processing Terminal Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of LNG terminal processing equipment, the book cost of which is included in account 364.3, LNG Processing Terminal Equipment. (See operating expense instruction 2.)"},{"name":"natural_gas_storage_expense","title":"Natural Gas Storage Expense","type":"number","format":"default","description":"The amount of natural gas storage expense."},{"name":"operation_of_purchased_gas_measuring_stations","title":"Operation of Purchased Gas Measuring Stations","type":"number","format":"default","description":"This account shall include expenses incurred directly in connection with the expense of operation of purchased gas measuring stations."},{"name":"customer_service_and_informational_expenses","title":"Customer Service and Informational Expenses (Nonmajor Only)","type":"number","format":"default","description":"Total customer service and information expenses."},{"name":"distribution_expenses","title":"Distribution Expenses","type":"number","format":"default","description":"Total Distribution Expenses."},{"name":"gas_used_in_utility_operation_credit","title":"Gas Used in Utility Operation-Credit","type":"number","format":"default","description":"Total gas used in utility operations (credit)."},{"name":"products_extraction_maintenance_expense","title":"Products Extraction Maintenance Expense","type":"number","format":"default","description":"Total amount of products extraction maintenance expense."},{"name":"fuel","title":"Fuel","type":"number","format":"default","description":"A. This account shall include the cost of natural gas or other fuel used in extracting gasoline, butane, propane and other salable products from natural gas, including fuel used for generation of electricity or making steam. \nB. Concurrent Credits offsetting charges to this account shall be made to account 811, Gas Used for Products Extraction—Credit."},{"name":"maintenance_of_services","title":"Maintenance of Services","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of services, the book cost of which is includible in account 380, Services. (See operating expense instruction 2.)\n\nItems\n1. Supervising.\n\n2. Testing pipe for leaks and condition of wrapping.\n\n3. Testing for, locating, and clearing trouble on company maintained services.\n\n4. Inspecting and testing after repairs have been made.\n\n5. Reporting on the condition of gas services to determine the need for repairs.\n\n6. Making minor repairs and changes.\n\n7. Rearranging and changing the location of services not retired.\n\n8. Repairing service valves for reuse.\n\n9. Stopping leaks on service pipes and drip risers.\n\n10. Lowering and raising curb boxes to grade.\n\n11. Replacing less than a complete service when not retired.\n\n12. Installing fittings, valves, drips, frost protection devices, or replacing similar items on existing services.\n\n13. Cutting and replacing pavement, pavement base and sidewalks in connection with maintenance work.\n\n14. Restoring condition of services damaged by fire, storm, leakage, flood, accident or other casualties.\n\n15. Repairing property of others damaged by maintenance work.\n\n16. Transferring services in connection with the installation of new mains.\n\n17. Installing, maintaining, and removing temporary facilities to prevent the interruption of service.\n\n18. Converting low pressure gas distribution service to medium or high pressure service.\n\n19. Relocating and rerouting gas service temporarily during alterations of buildings.\n\n20. Performing work resulting from municipal improvements, such as street widening, sewers, etc.\n\n21. Replacing service valve box or drip riser box.\n\n22. Installing, removing or replacing service valve, drip pot, or drip riser.\n\n23. Repacking service valve."},{"name":"rents_liquefied_natural_gas_terminaling_and_processing","title":"Rents, Liquefied Natural Gas Terminaling and Processing","type":"number","format":"default","description":"This account shall include rents for property of others used, occupied or operated in connection with liquefied natural gas processing operations. (See operating expense instruction 3.)"},{"name":"nonproductive_well_drilling","title":"Nonproductive Well Drilling","type":"number","format":"default","description":"This account shall include the net cost of drilling wells on natural gas leases acquired before October 8, 1969, which prove to be nonproductive.\n\nNote A: Records in support of the charges to this account shall conform, as appropriate, to Note B of General Instruction 12, Records for Each Plant.\n\nNote B: The net cost of drilling wells on natural gas leases acquired after October 7, 1969, which prove to be nonproductive, shall be charged to account 338, Unsuccessful Exploration and Development Costs."},{"name":"compressor_station_labor_and_expenses_transmission_expenses","title":"Compressor Station Labor and Expenses, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred (other than fuel and power) in operating transmission compressor stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating and checking engines, equipment valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.\n\n3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.\n\n4. Repacking valves and replacing gauge glasses, etc.\n\n5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.\n\n6. Inspecting and testing equipment not specifically to determine necessity for repairs.\n\n7. Pumping drips at the station.\n\n8. Taking dew point readings.\n\n9. Testing water.\n\n10. Cleaning structures housing equipment, cutting grass and weeds, and minor grading around station.\n\n11. Cleaning and repairing hand tools used in operations.\n\n12. Driving trucks.\n\n13. Watching during shut downs.\n\n14. Clerical work at station.\n\nMaterials and expenses:\n\n15. Scrubber oil.\n\n16. Lubricants, wiping rags, and waste.\n\n17. Charts and printed forms, etc.\n\n18. Gauge glasses.\n\n19. Chemicals to treat water.\n\n20. Water tests and treatment by other than employees.\n\n21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.\n\n22. Employees' transportation and travel expenses.\n\n23. Freight, express, parcel post, trucking, and other transportation.\n\n24. Utility services: light, water, telephone."},{"name":"customer_assistance_expenses","title":"Customer Assistance Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used, and expenses incurred in providing instructions or assistance to customers, the object of which is to promote safe, efficient and economical use of the utility's service. \nItems\nLabor: \n1. Direct supervision of department. \n2. Processing customer inquiries relating to the proper use of gas equipment, the replacement of such equipment and information related to such equipment. \n3. Advice directed to customers as to how they may achieve the most efficient and safest use of gas equipment. \n4. Demonstrations, exhibits, lectures, and other programs designed to instruct customers in the safe, economical or efficient use of gas service, and/or oriented toward conservation of energy. \n5. Engineering and technical advice to customers, the object of which is to promote safe, efficient and economical use of the utility's service. \nMaterials and expenses: \n6. Supplies and expenses pertaining to demonstrations, exhibits, lectures, and other programs. \n7. Loss in value on equipment and appliances used for customer assistance programs. \n8. Office supplies and expenses. \n9. Transportation, meals, and incidental expenses.\nNote: Do not include in this account expenses that are provided for elsewhere, such as accounts 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, 879, Customer Installations Expenses, and 912, Demonstrating and Selling Expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses","title":"Miscellaneous Customer Service and Informational Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in connection with customer service and informational activities which are not includible in other customer information expense accounts. \nItems\nLabor: \n1. General clerical and stenographic work not assigned to specific customer service and information programs. \n2. Miscellaneous labor.\nMaterials and expenses: \n3. Communication service. \n4. Printing, postage and office supplies expenses."},{"name":"manufactured_gas_production","title":"Manufactured Gas Production","type":"number","format":"default","description":"Total production expenses from steam production and manufactured gas production."},{"name":"processing_liquefied_or_vaporized_gas_by_others","title":"Processing Liquefied or Vaporized Gas by Others","type":"number","format":"default","description":"A. This account shall include amounts paid to others for the processing of liquefied or vaporized gas of the utility.\n\nB. Records supporting this account shall be so maintained that there shall be readily available for each agreement, the name of the other party, Dth of gas delivered to the other party for processing and the Dth, of gas received back by the utility after processing, points of delivery to and receipt of gas from the other party, amount and basis of charges for the processing service.\n\nNote: If in connection with any gas delivered to another for processing such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to account 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for processing other than for extraction of salable products."},{"name":"property_insurance","title":"Property Insurance","type":"number","format":"default","description":"A. This account shall include the cost of insurance or reserve accruals to protect the utility against losses and damages to owned or leased property used in its utility operations. It shall include also the cost of labor and related supplies and expenses incurred in property insurance activities. \nB. Recoveries from insurance companies or others for property damages shall be credited to the account charged with the cost of the damage. If the damaged property has been retired, the credit shall be to the appropriate account for accumulated provision for depreciation. \nC. Records shall be kept so as to show the amount of coverage for each class of insurance carried, the property covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. \nItems\n1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. \n2. Amounts credited to account 228.1, Accumulated Provision for Property Insurance; for similar protection. \n3. Special costs incurred in procuring insurance. \n4. Insurance inspection service. \n5. Insurance counsel, brokerage fees, and expenses. \nNote A: The cost of insurance or reserve accruals capitalized shall be charged to construction either directly or by transfer to construction work orders from this account.\nNote B: The cost of insurance or reserve accruals for the following classes of property shall be charged as indicated.\n(1) Materials and supplies and stores equipment, to account 163, Stores Expense Undistributed or appropriate materials account. \n(2) Transportation and other general equipment to appropriate clearing accounts that may be maintained. \n(3) Gas plant leased to others, to account 413, Expenses of Gas Plant Leased to Others. \n(4) Nonutility property, to the appropriate nonutility income account. \n(5) Merchandise and jobbing property, to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work.\nNote C: The cost of labor and related supplies and expenses of administrative and general employees, who are only incidentally engaged in property insurance work, may be included in accounts 920 and 921, as appropriate."},{"name":"deliveries_of_natural_gas_for_processing_credit","title":"Deliveries of Natural Gas for Processing, Credit","type":"number","format":"default","description":"A. This account shall include credits for the cost of gas delivered for processing during the year. Contra debits for entries to this account shall be made to account 164.3, Liquefied Natural Gas Held for Processing.\n\nB. Deliveries of natural gas for processing shall not be netted against withdrawals from processing. (See account 809.1)."},{"name":"maintenance_of_field_measuring_and_regulating_station_equipment","title":"Maintenance of Field Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of field measuring and regulating station equipment includible in account 334, Field Measuring and Regulating Station Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_gas_holders","title":"Maintenance of Gas Holders","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of gas holders, the book cost of which is includible in account 362, Gas Holders. (See operating expense instruction 2.)"},{"name":"meter_and_house_regulator_expenses","title":"Meter and House Regulator Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in connection with removing, resetting, changing, testing, and servicing customer meters and house regulators.\n\nItems\nLabor:\n\n(a) Removing, reinstalling, and changing or exchanging customer meters and house regulators:\n\n1. Initiating or terminating service, including incidental meter reading.\n\n2. Periodic replacement of meters and house regulators because of age.\n\n3. Changing or exchanging meters and house regulators because of complaints or removal for inspection.\n\n4. Resetting meters on existing connections.\n\n5. Handling meters and house regulators to and from customer premises and meter shop.\n\n6. Listing, tagging, and placing meter labels, etc., for removed and reset meters.\n\n7. Changing position of meters or house regulators on the same premises.\n\n8. Installing or removing blank linings.\n\n9. Unproductive calls, etc.\n\n(b) Turning on and turning off meters, except for failures of customers to pay bills:\n\n10. Turning on meters, including necessary time to insure that gas lines are proper to use and that appliances are in usable condition.\n\n11. Turning off meters including time to make safety precautions.\n\n(c) Other:\n\n12. Supervising.\n\n13. Clerical work on meter history and associated equipment record cards, test cards, and reports.\n\n14. Handling and recording meters for stock.\n\n15. Inspecting and testing meters and house regulators.\n\n16. Inspecting and adjusting meter testing equipment.\n\n17. Driving trucks used in meter operations.\n\nMaterials and expenses:\n\n18. Meter locks and seals.\n\n19. Lubricants, wiping rags, waste, etc.\n\n20. Uniforms.\n\n21. Freight, express, parcel post, trucking, and other transportation.\n\n22. Utility services: light, water, telephone, heating.\n\n23. Office supplies, stationery and printing.\n\n24. Employees' transportation expenses.\n\n25. Janitor, washroom, first aid supplies, etc.\n\nNote: The cost of the first setting of a meter or house regulator shall be charged to account 382, Meter Installations, or account 384, House Regulator Installations, as appropriate."},{"name":"abandoned_leases","title":"Abandoned Leases","type":"number","format":"default","description":"A. This account shall be charged with amounts credited to account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, to cover the probable loss on abandonment of natural gas leases acquired before October 8, 1969, included in account 105, Gas Plant Held for Future Use, which has never been productive. (See account 182.1.)\n\nB. When natural gas leaseholds which were acquired before October 8, 1969, and which have never been productive are abandoned, and the amounts provided in account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, are not sufficient to cover the cost thereof, the deficiency shall be charged to this account unless otherwise authorized or directed by the Commission. (See account 182.1.)\n\nNote: Losses on abandonment of natural gas leases acquired after October 7, 1969, shall be charged to account 338, Unsuccessful Exploration and Development Costs."},{"name":"maintenance_supervision_and_engineering_other_storage_expenses","title":"Maintenance Supervision and Engineering, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of other storage facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)"},{"name":"maintenance_of_purification_equipment","title":"Maintenance of Purification Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of purification equipment includible in account 336, Purification Equipment. (See operating expense instruction 2.)\n\nNote: Inclusion of dehydration maintenance expenses in this account shall be consistent with the functional classification of dehydration plant as to which see the note to account 336, Purification Equipment, relating to cases where dehydrators may be located some distance from the production sources of gas."},{"name":"products_purchased_for_resale","title":"Products Purchased for Resale","type":"number","format":"default","description":"A. This account shall include the cost of gasoline, butane, propane, or other salable products purchased from others for resale.\n\nB. The records supporting this account shall be so maintained that the kind, quantity, and cost of products purchased from each vendor are readily available."},{"name":"royalties_on_products_extracted","title":"Royalties on Products Extracted","type":"number","format":"default","description":"This account shall include royalties paid by the utility to others for the right to extract salable products from natural gas."},{"name":"wells_expenses","title":"Wells Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating storage gas wells.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Testing, bailing, swabbing, blowing, and gauging storage wells.\n\n3. Painting signs, etc.\n\n4. Minor upkeep of well roads, fences, etc.\n\n5. Turning storage wells on and off.\n\n6. Moving cleaning out tools between locations.\n\n7. Driving trucks.\n\nMaterials and expenses:\n\n8. Gas, gasoline, and oil used in pumping, bailing, heating, and swabbing.\n\n9. Lumber, nails, and other materials used for repairing old well roads and fences.\n\n10. Well swabs.\n\n11. Employees' transportation and travel expenses.\n\n12. Freight, express, parcel post, trucking, and other transportation."},{"name":"lines_expenses","title":"Lines Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating underground storage lines.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Walking or patrolling lines.\n\n3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, operating and cleaning scrubbers, thawing freezes.\n\n4. Taking line pressures, changing pressure charts, operating alarm gauges.\n\n5. Building and repairing gate boxes, foot bridges, stiles, tool boxes, etc., used in line operations, erecting line markers and warning signs, repairing old line roads.\n\n6. Cleaning debris, cutting grass and weeds on rights-of-way.\n\n7. Inspecting and testing not specifically to determine necessity for repairs.\n\n8. Protecting utility property during work by others.\n\n9. Standby time of emergency crews, responding to fire calls, etc.\n\n10. Locating valve boxes or drip riser boxes.\n\n11. Cleaning and repairing tools used in storage lines operations.\n\n12. Cleaning structures and equipment.\n\n13. Driving trucks.\n\nMaterials and expenses:\n\n14. Line markers and warning signs.\n\n15. Lumber, nails, etc., used in building and repairing gate boxes, foot bridges, stiles, etc.\n\n16. Charts.\n\n17. Scrubber oil.\n\n18. Hand tools.\n\n19. Lubricants, wiping rags, waste, etc.\n\n20. Freight, express, parcel post, trucking and other transportation.\n\n21. Employees' transportation and travel expenses.\n\n22. Janitor and washroom supplies.\n\n23. Utility services: light, water, telephone.\n\n24. Gas used in operations."},{"name":"measuring_and_regulating_station_expenses","title":"Measuring and Regulating Station Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating underground storage measuring and regulating stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Recording pressures and changing charts, reading meters, etc.\n\n3. Estimating lost meter registrations, etc. except gas purchases and sales.\n\n4. Calculating gas volumes from meter charts except gas purchases and sales.\n\n5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc., not in connection with construction or maintenance.\n\n6. Testing gas samples, inspecting and testing gas sample tanks and other meter engineers equipment, determining specific gravity and Btu content of gas.\n\n7. Inspecting and testing equipment not specifically to determine necessity for repairs, including pulsation tests.\n\n8. Cleaning and lubricating equipment.\n\n9. Keeping log and other operating records, preparing reports of operation, etc.\n\n10. Attending boilers and operating other accessory equipment.\n\n11. Installing and removing district gauges for pressure survey.\n\n12. Thawing freeze in gauge pipe.\n\n13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter drips.\n\n14. Moving equipment, minor structures, etc., not in connection with maintenance or construction.\n\nMaterials and expenses:\n\n15. Charts and printed forms, stationery and office supplies, etc.\n\n16. Lubricants, wiping rags, waste.\n\n17. Employees' transportation and travel expense.\n\n18. Freight, express, parcel post, trucking and other transportation.\n\n19. Utility services: light, water, telephone."},{"name":"employee_pensions_and_benefits","title":"Employee Pensions and Benefits","type":"number","format":"default","description":"A. This account shall include pensions paid to or on behalf of retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the utility has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance therefor. Include, also, expenses incurred in medical, educational or recreational activities for the benefit of employees, and administrative expenses in connection with employee pensions and benefits. \nB. The utility shall maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established. \nC. There shall be credited to this account the portion of pensions and benefits expenses which is applicable to nonutility operations or which is charged to construction unless such amounts are distributed directly to the accounts involved and are not included herein in the first instance. \nD. Records in support of this account shall be so kept that the total pensions expense, the total benefits expense, the administrative expenses included herein, and the amounts of pensions and benefits expenses transferred to construction or other accounts will be readily available. \nItems\n1. Payment of pensions under a nonaccrual or nonfunded basis. \n2. Accruals for or payments to pension funds or to insurance companies for pension purposes. \n3. Group and life insurance premiums (credit dividends received). \n4. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. \n5. Payments for accident, sickness, hospital, and death benefits or insurance. \n6. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards. \n7. Expenses in connection with educational and recreational activities for the benefit of employees.\nNote A: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities, may be included in accounts 920 and 921, as appropriate.\nNote B: Salaries paid to employees during periods of nonoccupational sickness may be charged to the appropriate labor account rather than to employee benefits."},{"name":"rents_other_storage_expenses","title":"Rents, Other Storage Expenses","type":"number","format":"default","description":"This account shall include rents for property of others used or operated in connection with other storage operations. (See operating expense instruction 3.)"},{"name":"maintenance_of_purification_equipment_other_storage_expenses","title":"Maintenance of Purification Equipment, Other Storage Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of purification equipment, the book cost of which is includible in account 363, Purification Equipment. (See operating expense instruction 2.)"},{"name":"exchange_gas","title":"Exchange Gas","type":"number","format":"default","description":"This account includes debits or credits for the cost of gas in unbalanced transactions where gas is received from or delivered to another party in exchange, load balancing, or no-notice transportation transactions. The costs are to be determined consistent with the accounting method adopted by the utility for its system gas. If the utility has adopted the inventory method of accounting, the amounts to be recorded in Account 806 must be based on the historical cost of the gas. If the utility has adopted the fixed asset method of accounting, the amounts to be recorded in Account 806 must be based on the current market price of gas at the time gas is tendered for transportation. (See the Special Instructions to Accounts 117.1, 117.2, and 117.3 for a description of the inventory and fixed asset methods and the definition of the current market price of gas.) Contra entries to those in this account are to be made to account 174, Miscellaneous Current and Accrued Assets, for gas receivable and to account 242, Miscellaneous Current and Accrued Liabilities, for gas deliverable under such transactions. Such entries must be reversed and appropriate contra entries made to this account when gas is received or delivered in satisfaction of the amounts receivable or deliverable."},{"name":"other_expenses_liquefied_natural_gas_terminaling_and_processing","title":"Other Expenses, Liquefied Natural Gas Terminaling and Processing","type":"number","format":"default","description":"This account shall include the cost of labor, materials used, and expenses incurred in operating liquefied natural gas plant not includible elsewhere."},{"name":"gas_used_for_other_utility_operations_credit","title":"Gas Used for Other Utility Operations, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to operating expenses or other accounts of the gas department for gas consumed from the common system supply for operating and utility purposes other than uses for which credits are includible in any of the foregoing accounts. (See account 484, Interdepartmental Sales, for gas supplied to departments other than the gas utility department.)"},{"name":"maintenance_of_compressor_equipment","title":"Maintenance of Compressor Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 345, Compressor Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_measuring_and_regulating_station_equipment_industrial","title":"Maintenance of Measuring and Regulating Station Equipment, Industrial","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 385, Industrial Measuring and Regulating Station Equipment. (See operating expense instruction 2.)"},{"name":"communication_system_expenses_liquefied_natural_gas_terminaling_and_processing_expenses","title":"Communication System Expenses, Liquefied Natural Gas Terminaling and Processing Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of liquefied natural gas communications facilities, such as radio, telephone, microwave and other communication systems, including payments to others for communications services.\n\nItems\nLabor\n\n1. Supervising.\n\n2. Operating switchboards, radio equipment, power generators, microwave equipment, etc. (except general office switchboards).\n\n3. Tagging telephone poles.\n\n4. Testing and replacing telephone batteries, radio tubes, etc.\n\n5. Cutting weeds and grass along telephone rights-of-way and around structures and equipment.\n\n6. Changing radio frequencies.\n\n7. Securing FCC authorization to change frequencies.\n\n8. Taking FCC radio operator tests.\n\n9. Transferring mobile radios between vehicles and/or vessels.\n\n10. Changing locations of telephones and other communications equipment not in connection with maintenance or construction.\n\n11. Inspecting and testing not specifically to determine necessity for repairs.\n\n12. Cleaning and lubricating equipment.\n\n13. Cleaning structures housing equipment.\n\nMaterials and expenses\n\n14. Payments to others for communications services.\n\n15. Telephone batteries, radio tubes and other electronic components.\n\n16. Radio crystals and other materials used in changing radio frequencies.\n\n17. Lubricants, wiping rags, and waste.\n\n18. Employees' transportation and travel expenses.\n\n19. Freight, express, parcel post, trucking and other transportation."},{"name":"field_lines_expenses","title":"Field Lines Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating field lines.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Walking or patrolling lines.\n\n3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, operating and cleaning scrubbers, thawing freezes.\n\n4. Taking line pressures, changing pressure charts, operating alarm gauges.\n\n5. Building and repairing gate boxes, foot bridges, stiles, tool boxes, etc., used in line operations, erecting line markers and warning signs, repairing old line roads.\n\n6. Cleaning debris, cutting grass and weeds on rights-of-way.\n\n7. Inspecting and testing not specifically to determine necessity for repairs.\n\n8. Protecting utility property during work by others.\n\n9. Standby time of emergency crews, responding to fire calls, etc.\n\n10. Locating valve boxes or drip riser boxes.\n\n11. Cleaning and repairing tools used in mains operations, making tool boxes, etc.\n\n12. Cleaning structures and equipment.\n\n13. Driving trucks.\n\nMaterials and expenses:\n\n14. Line markers and warning signs.\n\n15. Lumber, nails, etc., used in building and repairing gate boxes, foot bridges, stiles, tool boxes, etc.\n\n16. Charts.\n\n17. Scrubber oil.\n\n18. Hand tools.\n\n19. Lubricants, wiping rags, waste, etc.\n\n20. Freight, express, parcel post, trucking and other transportation charges.\n\n21. Employees' transportation and travel expenses.\n\n22. Janitor and washroom supplies.\n\n23. Utility services: light, water, telephone.\n\n24. Gas used in field line operations."},{"name":"field_measuring_and_regulating_station_expenses","title":"Field Measuring and Regulating Station Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating field measuring and regulating stations.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Recording pressures and changing charts, reading meters, etc.\n\n3. Estimating lost meter registrations, etc., except gas purchases and sales.\n\n4. Calculating gas volumes from meter charts, except for gas purchases and sales.\n\n5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc., not in connection with maintenance or construction.\n\n6. Testing gas samples, inspecting and testing gas sample tanks and other meter engineer's equipment, determining specific gravity and Btu content of gas.\n\n7. Inspecting and testing equipment not specifically to determine necessity for repairs including pulsation tests.\n\n8. Cleaning and lubricating equipment.\n\n9. Keeping log and other operating records, preparing reports of operations, etc.\n\n10. Attending boilers and operating other accessory equipment.\n\n11. Installing and removing district gauges for pressure survey.\n\n12. Thawing freeze in gauge pipes.\n\n13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter drips.\n\n14. Moving equipment, minor structures, etc., not in connection with construction, retirement, or maintenance work.\n\nMaterials and expenses:\n\n15. Charts and printed forms, stationery and office supplies, etc.\n\n16. Lubricants, wiping rags, waste.\n\n17. Employees' transportation and travel expense.\n\n18. Freight, express, parcel post, trucking and other transportation.\n\n19. Utility services: light, water, telephone."},{"name":"exploration_and_development_operating_expense","title":"Exploration and Development Operating Expense","type":"number","format":"default","description":"Total of Gas operation expense such as delay rentals, nonproductive well drilling, abandoned leases and other exploration."},{"name":"products_extraction_operation_expense","title":"Products Extraction Operation Expense","type":"number","format":"default","description":"Total amount of production extraction operating expense."},{"name":"gas_used_for_products_extraction_credit","title":"Gas Used for Products Extraction, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to products extraction expenses for gas shrinkage and gas used for fuel in products extraction operations of the utility and for similar uses of gas of the utility by others processing gas of the utility for extraction of salable products."},{"name":"communication_system_expenses","title":"Communication System Expenses","type":"number","format":"default","description":"A. This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of transmission communications facilities, such as radio and telephone communications systems, including payments to others for communications services for transmission and load dispatching operations.\n\nB. Credits shall be made to this account and charges made to production, distribution and other gas utility functions and to other utility departments for equitable portions of transmission communications expenses attributable to use of transmission communications facilities other than in connection with gas transmission and load dispatching operation.\n\nItems\nLabor:\n\n1. Supervising.\n\n2. Operating switchboards, radio equipment, power generators, microwave equipment, etc. (except general office switchboards.)\n\n3. Tagging telephone poles.\n\n4. Testing and replacing telephone batteries, radio tubes, etc.\n\n5. Cutting weeds and grass along telephone rights-of-way and around structures and equipment.\n\n6. Changing radio frequencies.\n\n7. Securing FCC authorization to change frequencies.\n\n8. Taking FCC radio operator tests.\n\n9. Transferring mobile radios between vehicles.\n\n10. Changing locations of telephones and other communications equipment not in connection with maintenance or construction.\n\n11. Inspecting and testing not specifically to determine necessity for repairs.\n\n12. Cleaning and lubricating equipment.\n\n13. Cleaning structures housing equipment.\n\nMaterials and expenses:\n\n14. Payments to others for communications services.\n\n15. Telephone batteries, radio tubes, etc.\n\n16. Radio crystals and other materials used in changing radio frequencies.\n\n17. Lubricants, wiping rags, and waste.\n\n18. Employees' transportation and travel expenses.\n\n19. Freight, express, parcel post, trucking, and other transportation."},{"name":"maintenance_of_other_equipment_gas_distribution","title":"Maintenance of Other Equipment, Gas Distribution","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of street lighting equipment and all other distribution system equipment not provided for elsewhere, the book cost of which is includible in accounts 386, Other Property on Customers' Premises, and 387, Other Equipment. (See operating expense instruction 2.)"},{"name":"products_extraction_expense","title":"Products Extraction Expense","type":"number","format":"default","description":"Total amount of products extraction operating expense and maintenance expense."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of transmission system facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.)"},{"name":"other_expenses_underground_storage","title":"Other Expenses, Underground Storage","type":"number","format":"default","description":"This account shall include the cost of labor, material used and expenses incurred in operating underground storage plant, and other underground storage operating expenses, not includible in any of the foregoing accounts, including research, development, and demonstration expenses."},{"name":"maintenance_of_extraction_and_refining_equipment","title":"Maintenance of Extraction and Refining Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 342, Extraction and Refining Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_compressor_station_equipment_transmission_expenses","title":"Maintenance of Compressor Station Equipment, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 368, Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"maintenance_of_pipe_lines","title":"Maintenance of Pipe Lines","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 343, Pipe Lines. (See operating expense instruction 2.)"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_operation_and_maintenance_expense_317_instant","dialect":{"table":"gas_operation_and_maintenance_expense_317_instant"},"title":"317 - Schedule - Gas Operation and Maintenance Expense - instant","description":"ferc:ScheduleGasOperationAndMaintenanceExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"exchange_and_imbalance_transactions_328_duration","dialect":{"table":"exchange_and_imbalance_transactions_328_duration"},"title":"328 - Schedule - Exchange and Imbalance Transactions - duration","description":"ferc:ScheduleExchangeAndImbalanceTransactionsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"exchange_and_imbalance_transactions_axis","title":"Exchange and Imbalance Transactions [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about exchange and imbalance transactions."},{"name":"natural_gas_delivered_by_respondent_exchange_gas_delivered_to_others","title":"Natural Gas Delivered by Respondent, Exchange Gas Delivered to Others","type":"number","format":"default","description":"Total amount of natural gas delivered by respondent and exchange gas delivered to Others, in dollars."},{"name":"quantity_of_natural_gas_delivered_by_utility_exchange_gas_delivered_to_others","title":"Quantity of Natural Gas Delivered by Utility, Exchange Gas Delivered to Others","type":"number","format":"default","description":"Total quantity of natural gas delivered to other parties in exchange transactions, in dekatherms."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"quantity_of_natural_gas_received_by_utility_exchanged_gas_received_from_others","title":"Quantity of Natural Gas Received by Utility, Exchanged Gas Received from Others","type":"number","format":"default","description":"Total quantity of natural gas received from other parties in exchange transactions, in dekatherms."},{"name":"natural_gas_received_by_respondent_exchanged_gas_received_from_others","title":"Natural Gas Received by Respondent, Exchanged Gas Received from Others","type":"number","format":"default","description":"Amount of natural gas received by respondent and exchanged gas received from Others, in dollars."},{"name":"description_of_zone_and_rate_schedule","title":"Description of Zone and Rate Schedule","type":"string","format":"default","description":"Description of zone and rate schedule."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","exchange_and_imbalance_transactions_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"exchange_and_imbalance_transactions_328_instant","dialect":{"table":"exchange_and_imbalance_transactions_328_instant"},"title":"328 - Schedule - Exchange and Imbalance Transactions - instant","description":"ferc:ScheduleExchangeAndImbalanceTransactionsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"exchange_and_imbalance_transactions_axis","title":"Exchange and Imbalance Transactions [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about exchange and imbalance transactions."}],"primary_key":["entity_id","filing_name","publication_time","date","exchange_and_imbalance_transactions_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"exchange_and_imbalance_transactions_totals_328_duration","dialect":{"table":"exchange_and_imbalance_transactions_totals_328_duration"},"title":"328 - Schedule - Exchange and Imbalance Transactions - Totals - duration","description":"ferc:ScheduleExchangeAndImbalanceTransactionsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"quantity_of_natural_gas_received_by_utility_exchanged_gas_received_from_others","title":"Quantity of Natural Gas Received by Utility, Exchanged Gas Received from Others","type":"number","format":"default","description":"Total quantity of natural gas received from other parties in exchange transactions, in dekatherms."},{"name":"natural_gas_received_by_respondent_exchanged_gas_received_from_others","title":"Natural Gas Received by Respondent, Exchanged Gas Received from Others","type":"number","format":"default","description":"Amount of natural gas received by respondent and exchanged gas received from Others, in dollars."},{"name":"natural_gas_delivered_by_respondent_exchange_gas_delivered_to_others","title":"Natural Gas Delivered by Respondent, Exchange Gas Delivered to Others","type":"number","format":"default","description":"Total amount of natural gas delivered by respondent and exchange gas delivered to Others, in dollars."},{"name":"quantity_of_natural_gas_delivered_by_utility_exchange_gas_delivered_to_others","title":"Quantity of Natural Gas Delivered by Utility, Exchange Gas Delivered to Others","type":"number","format":"default","description":"Total quantity of natural gas delivered to other parties in exchange transactions, in dekatherms."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"exchange_and_imbalance_transactions_totals_328_instant","dialect":{"table":"exchange_and_imbalance_transactions_totals_328_instant"},"title":"328 - Schedule - Exchange and Imbalance Transactions - Totals - instant","description":"ferc:ScheduleExchangeAndImbalanceTransactionsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_used_in_utility_operations_331_duration","dialect":{"table":"gas_used_in_utility_operations_331_duration"},"title":"331 - Schedule - Gas Used in Utility Operations - duration","description":"ferc:ScheduleGasUsedInUtilityOperationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_used_in_utility_operations_axis","title":"Gas Used in Utility Operations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about gas used in utility operations."},{"name":"gas_used_for_compressor_station_fuel_account_charged","title":"Gas Used for Compressor Station Fuel, Account Charged","type":"string","format":"default","description":"Description of account charged for gas used for compressor station fuel."},{"name":"quantity_of_natural_gas_delivered_by_utility_gas_used_for_compressor_station_fuel","title":"Quantity of Natural Gas Delivered by Utility, Gas Used for Compressor Station Fuel","type":"number","format":"default","description":"Quantity of gas consumed for compressor station fuel from the common system gas supply, in dekatherms."},{"name":"natural_gas_shrinkage_and_other_usage_in_respondent_own_processing_credit","title":"Natural Gas Shrinkage and Other Usage in Respondent Own Processing Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges of gas shrinkage and other usage in respondent's own processing."},{"name":"gas_used_in_utility_operation_credit","title":"Gas Used in Utility Operation-Credit","type":"number","format":"default","description":"Total gas used in utility operations (credit)."},{"name":"gas_used_for_products_exctraction_account_charged","title":"Gas Used for Products Exctraction, Account Charged","type":"string","format":"default","description":"Description of account charged for gas used during products extraction."},{"name":"quantity_of_natural_gas_shrinkage_and_other_usage_in_respondent_gas_processed_by_others","title":"Quantity of Natural Gas Shrinkage and Other Usage in Respondent Gas Processed by Others","type":"number","format":"default","description":"Quantity of gas used in gas shrinkage and other usage in respondent's gas processed by others."},{"name":"gas_used_for_other_utility_operations_description","title":"Gas Used for Other Utility Operations Description","type":"string","format":"default","description":"Description of miscellanous items that make up gas operations utility charges."},{"name":"natural_gas_shrinkage_and_other_usage_in_respondent_gas_processed_by_others_credit","title":"Natural Gas Shrinkage and Other Usage in Respondent Gas Processed by Others Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges of gas shrinkage and other usage processed by others."},{"name":"quantity_of_natural_gas_shrinkage_and_other_usage_in_respondent_own_processing","title":"Quantity of Natural Gas Shrinkage and Other Usage in Respondent Own Processing","type":"number","format":"default","description":"Quantity of gas used in gas shrinkage and other usage in respondent's\nown processing."},{"name":"gas_used_for_compressor_station_fuel_credit","title":"Gas Used for Compressor Station Fuel, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to operating expenses for gas consumed for compressor station fuel from the common system gas supply."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"gas_used_for_other_utility_operations_credit","title":"Gas Used for Other Utility Operations, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to operating expenses or other accounts of the gas department for gas consumed from the common system supply for operating and utility purposes other than uses for which credits are includible in any of the foregoing accounts. (See account 484, Interdepartmental Sales, for gas supplied to departments other than the gas utility department.)"},{"name":"gas_used_for_shrinkage_by_respondent_account_charged","title":"Gas Used for Shrinkage by Respondent, Account Charged","type":"string","format":"default","description":"Description of account charged for gas shrinkage used during respondent's own processing."},{"name":"gas_used_for_products_extraction_credit","title":"Gas Used for Products Extraction, Credit","type":"number","format":"default","description":"This account shall include concurrent credits for charges which are made to products extraction expenses for gas shrinkage and gas used for fuel in products extraction operations of the utility and for similar uses of gas of the utility by others processing gas of the utility for extraction of salable products."},{"name":"quantity_of_natural_gas_delivered_by_respondent_gas_used_for_other_utility_operations","title":"Quantity of Natural Gas Delivered by Respondent, Gas Used for Other Utility Operations","type":"number","format":"default","description":"Quantity of gas Used in other utility operations."},{"name":"gas_used_for_shrinkage_by_others_account_charged","title":"Gas Used for Shrinkage by Others, Account Charged","type":"string","format":"default","description":"Description of account charged for gas shrinkage used during processing of respondent's gas by others."},{"name":"gas_used_for_other_utility_operations_account_charged","title":"Gas Used for Other Utility Operations Account Charged","type":"string","format":"default","description":"The offsetting account, to miscellanous gas operations utility charges."},{"name":"quantity_of_natural_gas_delivered_by_respondent_gas_used_in_utility_operations","title":"Quantity of Natural Gas Delivered by Respondent, Gas Used in Utility Operations","type":"number","format":"default","description":"Quantity of gas used in utility operations."},{"name":"quantity_of_natural_gas_delivered_by_respondent_gas_used_for_products_extraction","title":"Quantity of Natural Gas Delivered by Respondent, Gas Used for Products Extraction","type":"number","format":"default","description":"Quantity of gas shrinkage and gas used for fuel in products extraction operations of the utility and for similar uses of gas of the utility by others processing gas of the utility for extraction of salable products."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","gas_used_in_utility_operations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_used_in_utility_operations_331_instant","dialect":{"table":"gas_used_in_utility_operations_331_instant"},"title":"331 - 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Schedule - Gas Used in Utility Operations - Totals - duration","description":"ferc:ScheduleGasUsedInUtilityOperationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_used_in_utility_operation_credit","title":"Gas Used in Utility Operation-Credit","type":"number","format":"default","description":"Total gas used in utility operations (credit)."},{"name":"quantity_of_natural_gas_delivered_by_respondent_gas_used_in_utility_operations","title":"Quantity of Natural Gas Delivered by Respondent, Gas Used in Utility Operations","type":"number","format":"default","description":"Quantity of gas used in utility operations."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_used_in_utility_operations_totals_331_instant","dialect":{"table":"gas_used_in_utility_operations_totals_331_instant"},"title":"331 - Schedule - Gas Used in Utility Operations - Totals - instant","description":"ferc:ScheduleGasUsedInUtilityOperationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_and_compression_of_gas_by_others_account_858_332_duration","dialect":{"table":"transmission_and_compression_of_gas_by_others_account_858_332_duration"},"title":"332 - Schedule - Transmission and Compression of Gas by Others (Account 858) - duration","description":"ferc:ScheduleTransmissionAndCompressionOfGasByOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"transmission_and_compression_of_gas_by_others_axis","title":"Transmission and Compression of Gas by Others [Axis]","type":"string","format":"default","description":"ferc:TransmissionAndCompressionOfGasByOthersAxis"},{"name":"indication_of_associated_company","title":"Indication of Associated Company","type":"boolean","format":"default","description":"This value tells if  a reporting company is an associated company to the reported company. If the reported value is True, which is equivalent to the asterisk (the company is an associated), otherwise FALSE, which means the company is not associated to the reporting company."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"transmission_and_compression_of_gas_by_others","title":"Transmission and Compression of Gas by Others","type":"number","format":"default","description":"A. This account shall include amounts paid to others for the transmission and compression of gas of the utility.\n\nB. Records supporting this account shall be so maintained that there shall be readily available for each agreement, name of other party, Dth of gas delivered to the other party for transmission or compression and the Dth of gas received back by the utility after transmission or compression, points of delivery to and receipt of gas from other party, amount and basis of charges for the transmission or compression service.\n\nNote: If in connection with any gas delivered to another for transmission or compression such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to account 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for transportation or compression service."},{"name":"quantity_of_natural_gas_delivered_by_utility_deliveries_of_gas_to_others_for_transportation","title":"Quantity of Natural Gas Delivered by Utility, Deliveries of Gas to Others for Transportation","type":"number","format":"default","description":"Quantity of gas delivered back to other parties from the utility after transmission or compression, in dekatherms."},{"name":"description_of_name_of_company_and_service_performed","title":"Description of Name of Company and Service Performed","type":"string","format":"default","description":"Name of company and description of service performed."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","transmission_and_compression_of_gas_by_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_and_compression_of_gas_by_others_account_858_332_instant","dialect":{"table":"transmission_and_compression_of_gas_by_others_account_858_332_instant"},"title":"332 - Schedule - Transmission and Compression of Gas by Others (Account 858) - instant","description":"ferc:ScheduleTransmissionAndCompressionOfGasByOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"transmission_and_compression_of_gas_by_others_axis","title":"Transmission and Compression of Gas by Others [Axis]","type":"string","format":"default","description":"ferc:TransmissionAndCompressionOfGasByOthersAxis"}],"primary_key":["entity_id","filing_name","publication_time","date","transmission_and_compression_of_gas_by_others_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_and_compression_of_gas_by_others_account_858_totals_332_duration","dialect":{"table":"transmission_and_compression_of_gas_by_others_account_858_totals_332_duration"},"title":"332 - Schedule - Transmission and Compression of Gas by Others (Account 858) - Totals - duration","description":"ferc:ScheduleTransmissionAndCompressionOfGasByOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"quantity_of_natural_gas_delivered_by_utility_deliveries_of_gas_to_others_for_transportation","title":"Quantity of Natural Gas Delivered by Utility, Deliveries of Gas to Others for Transportation","type":"number","format":"default","description":"Quantity of gas delivered back to other parties from the utility after transmission or compression, in dekatherms."},{"name":"transmission_and_compression_of_gas_by_others","title":"Transmission and Compression of Gas by Others","type":"number","format":"default","description":"A. This account shall include amounts paid to others for the transmission and compression of gas of the utility.\n\nB. Records supporting this account shall be so maintained that there shall be readily available for each agreement, name of other party, Dth of gas delivered to the other party for transmission or compression and the Dth of gas received back by the utility after transmission or compression, points of delivery to and receipt of gas from other party, amount and basis of charges for the transmission or compression service.\n\nNote: If in connection with any gas delivered to another for transmission or compression such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to account 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for transportation or compression service."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_and_compression_of_gas_by_others_account_858_totals_332_instant","dialect":{"table":"transmission_and_compression_of_gas_by_others_account_858_totals_332_instant"},"title":"332 - Schedule - Transmission and Compression of Gas by Others (Account 858) - Totals - instant","description":"ferc:ScheduleTransmissionAndCompressionOfGasByOthersAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_supply_expenses_account_813_334_duration","dialect":{"table":"other_gas_supply_expenses_account_813_334_duration"},"title":"334 - Schedule - Other Gas Supply Expenses (Account 813) - duration","description":"ferc:ScheduleOtherGasSupplyExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_gas_supply_expenses_axis","title":"Other Gas Supply Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other gas supply expenses."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_other_gas_supply_expenses","title":"Description of Other Gas Supply Expenses","type":"string","format":"default","description":"Description of the usage for other gas supply expense."},{"name":"other_gas_supply_expenses","title":"Other Gas Supply Expenses","type":"number","format":"default","description":"Total other gas supply expense. Include, total purchased gas, Account 806, Exchange Gas, total purchased gas expenses, Account 808.1, Gas Withdrawn frm Storage-Debt, Account 809.1, Withdrawls of Liquified Natural Gas for Processing-Debit, Account 809.2, Deliveries of Natural Gas Processing-Credit, total gas used in utility operations-credit, Account 813, Other Gas Supplies Expense."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_gas_supply_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_supply_expenses_account_813_334_instant","dialect":{"table":"other_gas_supply_expenses_account_813_334_instant"},"title":"334 - Schedule - Other Gas Supply Expenses (Account 813) - instant","description":"ferc:ScheduleOtherGasSupplyExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_gas_supply_expenses_axis","title":"Other Gas Supply Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other gas supply expenses."}],"primary_key":["entity_id","filing_name","publication_time","date","other_gas_supply_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_supply_expenses_account_813_totals_334_duration","dialect":{"table":"other_gas_supply_expenses_account_813_totals_334_duration"},"title":"334 - Schedule - Other Gas Supply Expenses (Account 813) - Totals - duration","description":"ferc:ScheduleOtherGasSupplyExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_gas_supply_expenses","title":"Other Gas Supply Expenses","type":"number","format":"default","description":"Total other gas supply expense. Include, total purchased gas, Account 806, Exchange Gas, total purchased gas expenses, Account 808.1, Gas Withdrawn frm Storage-Debt, Account 809.1, Withdrawls of Liquified Natural Gas for Processing-Debit, Account 809.2, Deliveries of Natural Gas Processing-Credit, total gas used in utility operations-credit, Account 813, Other Gas Supplies Expense."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"other_gas_supply_expenses_account_813_totals_334_instant","dialect":{"table":"other_gas_supply_expenses_account_813_totals_334_instant"},"title":"334 - Schedule - Other Gas Supply Expenses (Account 813) - Totals - instant","description":"ferc:ScheduleOtherGasSupplyExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_general_expenses_account_930_2_335_duration","dialect":{"table":"miscellaneous_general_expenses_account_930_2_335_duration"},"title":"335 - Schedule - Miscellaneous General Expenses (Account 930.2) - duration","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"industry_association_dues","title":"Industry Association Dues","type":"number","format":"default","description":"Amount of industry association."},{"name":"gas_research_institute_expense","title":"Gas Research Institute Expense","type":"number","format":"default","description":"Amount of gas research institute expense."},{"name":"experimental_and_general_research_expenses_abstract","title":"Experimental and General Research Expenses [Abstract]","type":"string","format":"default","description":"ferc:ExperimentalAndGeneralResearchExpensesAbstract"},{"name":"miscellaneous_general_expenses","title":"Miscellaneous General Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in connection with the general management of the utility not provided for elsewhere. \nItems\nLabor: \n1. Miscellaneous labor not elsewhere provided for: \nExpenses: \n2. Industry Association dues for company memberships. \n3. Contributions for conventions and meetings of the industry. \n4. Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis. \n5. Communication service not chargeable to other accounts. \n6. Trustee, registrar, and transfer agent fees and expenses. \n7. Stockholders meeting expenses. \n8. Dividend and other financial notices. \n9. Printing and mailing dividend checks. \n10. Directors' fees and expenses. \n11. Publishing and distributing annual reports to stockholders. \n12. Public notices of financial, operating, and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property."},{"name":"other_experimental_and_general_research_expenses","title":"Other Experimental and General Research Expenses","type":"number","format":"default","description":"Amount of other and general research expenses."},{"name":"publication_and_distribution_expenses_for_securities_to_stockholders","title":"Publication and Distribution Expenses for Securities to Stockholders","type":"number","format":"default","description":"Amount of publication and distribution expenses for securities to stockholders."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_general_expenses_account_930_2_335_instant","dialect":{"table":"miscellaneous_general_expenses_account_930_2_335_instant"},"title":"335 - Schedule - Miscellaneous General Expenses (Account 930.2) - instant","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_general_expenses_account_930_2_breakdown_335_duration","dialect":{"table":"miscellaneous_general_expenses_account_930_2_breakdown_335_duration"},"title":"335 - Schedule - Miscellaneous General Expenses (Account 930.2) - Breakdown - duration","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_general_expenses_axis","title":"Miscellaneous General Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous general expenses."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_miscellaneous_general_expenses_description","title":"Other Miscellaneous General Expenses, Description","type":"string","format":"default","description":"Description of miscellaneous general expenses."},{"name":"other_miscellaneous_general_expenses","title":"Other Miscellaneous General Expenses","type":"number","format":"default","description":"Amount of other miscellaneous general expenses."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_general_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_general_expenses_account_930_2_breakdown_335_instant","dialect":{"table":"miscellaneous_general_expenses_account_930_2_breakdown_335_instant"},"title":"335 - Schedule - Miscellaneous General Expenses (Account 930.2) - Breakdown - instant","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_general_expenses_axis","title":"Miscellaneous General Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous general expenses."}],"primary_key":["entity_id","filing_name","publication_time","date","miscellaneous_general_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"depreciation_depletion_and_amortization_of_gas_plant_section_a_336_duration","dialect":{"table":"depreciation_depletion_and_amortization_of_gas_plant_section_a_336_duration"},"title":"336 - Schedule - Depreciation, Depletion and Amortization of Gas Plant - Section A - duration","description":"ferc:ScheduleDepreciationDepletionAndAmortizationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"functional_classification_axis","title":"Functional Classification [Axis]","type":"string","format":"default","description":"Information categorized by functional classification."},{"name":"utility_type_axis","title":"Utility Type [Axis]","type":"string","format":"default","description":"Information categorized by the type of utility."},{"name":"depreciation_depletion_and_amortization_charges","title":"Depreciation, Depletion and Amortization Charges","type":"number","format":"default","description":"Total of Depreciation Expense (403), Depreciation Expense for Asset Retirement Cost (403.1), Amortization and depletion of producing natural gas land and land rights (404.1), Amortization of underground storage land and land rights (404.2), Amortization of other limited-term gas plant (404.3) and Amortization of other electric plant (405)."},{"name":"depreciation_expense_for_asset_retirement_costs_excluding_amortizationg_of_acquisition_adjustments","title":"Depreciation Expense for Asset Retirement Costs, Excluding Amortization of Acquisition Adjustments","type":"number","format":"default","description":"This account shall include the depreciation expense for asset retirement costs included in utility plant in service, excluding amortization of acquisition adjustments."},{"name":"amortization_and_depletion_of_producing_natural_gas_land_and_land_rights","title":"Amortization and Depletion of Producing Natural Gas Land and Land Rights","type":"number","format":"default","description":"A. This account shall include charges for amortization and depletion of producing natural gas land and land rights. (See account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant). \nB. The charges to this account shall be made in such manner as to distribute the cost of producing natural gas land and land rights over the period of their benefit to the utility, based upon the exhaustion of the natural gas deposits recoverable from such land and land rights."},{"name":"depreciation_expense_excluding_amortization_of_acquisition_adjustments","title":"Depreciation Expense, Excluding Amortization of Acquisition Adjustments","type":"number","format":"default","description":"Amount of Depreciation Expense excluding amortization of acquisition adjustments."},{"name":"amortization_of_underground_storage_land_and_land_rights","title":"Amortization of Underground Storage Land and Land Rights","type":"number","format":"default","description":"A. This account shall include charges for amortization of land and land rights of underground storage projects for natural gas. (See account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant.) \nB. The charges to this account shall be made in such manner as to distribute the cost of amortizable land and land rights over the period of their benefit to the utility, and with respect to any land or land rights which include native gas in the storage reservoir, such amounts shall be amortized or depleted on the basis of production of such native gas after the volume of stored gas has been withdrawn from the reservoir."},{"name":"amortization_of_other_limited_term_gas_plant","title":"Amortization of Other Limited-Term Gas Plant","type":"number","format":"default","description":"This account shall include amortization charges applicable to amounts included in the gas plant accounts for limited-term franchises, licenses, patent rights limited-term interests in land, and expenditures on leased property where the service life of the improvements is terminable by action of the lease. The charges to this account shall be such as to distribute the book cost of each investment as evenly as may be over the period of its benefit to the utility. (See account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant.)"},{"name":"amortization_of_other_gas_plant","title":"Amortization of Other Gas Plant","type":"number","format":"default","description":"A. When authorized by the Commission, this account shall include charges for amortization of intangible or other gas utility plant, which does not have a definite or terminable life and which is not subject to charges for depreciation expense.\n\nB. 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or for the purpose of influencing the decisions of public officials, but shall not include such expenditures which are directly related to appearances before regulatory or other governmental bodies in connection with the reporting utility's existing or proposed operations."},{"name":"penalties","title":"Penalties","type":"number","format":"default","description":"This account shall include payments by the company for penalties or fines for violation of any regulatory statutes by the company or its officials."},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"This account shall include amortization charges not includible in other accounts which are properly deductible in determining the income of the utility before interest charges. Charges includible herein, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n ITEMS\n 1. Amortization of utility plant acquisition adjustments, or of intangibles included in utility plant in service when not authorized to be included in utility operating expenses by the Commission.\n 2. Other miscellaneous amortization charges allowed to be included in this account by the Commission."},{"name":"interest_on_debt_to_associated_companies","title":"Interest on Debt to Associated Companies","type":"number","format":"default","description":"A. This account shall include interest accrued on amounts included in account 223, Advances from Associated Companies, and on all other obligations to associated companies. \nB. The records supporting the entries to this account shall be so kept as to show to whom the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued."},{"name":"donations","title":"Donations","type":"number","format":"default","description":"This account shall include all payments or donations for charitable, social or community welfare purposes."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_particulars_concerning_certain_income_deductions_and_interest_charges_accounts","title":"Description of Particulars Concerning Certain Income Deductions and Interest Charges Accounts","type":"string","format":"default","description":"Description of particulars concerning certain income deductions and interest charges accounts."},{"name":"life_insurance","title":"Life Insurance","type":"number","format":"default","description":"This account shall include all payments for life insurance of officers and employees where company is beneficiary (net premiums less increase in cash surrender value of policies)."},{"name":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account shall include all interest charges not provided for elsewhere.\n ITEMS\n 1. Interest on notes payable on demand or maturing one year or less from date and on open accounts, except notes and accounts with associated companies.\n 2. Interest on customers’ deposits.\n 3. Interest on claims and judgments, tax assessments, and assessments for public improvements past due.\n 4. Income and other taxes levied upon bondholders of utility and assumed by it."},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account shall include other miscellaneous expenses which are nonoperating in nature, but which are properly deductible before determining total income before interest charges. \nItems\n1. Loss relating to investments in securities written-off or written-down. \n2. Loss on sale of investments. \n3. Loss on reacquisition, resale or retirement of utility's debt securities, when the loss is not amortized and used by a jurisdictional regulatory agency to increase embedded debt cost in establishing rates. See General Instruction 17. \n4. Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account. \n5. Costs of preliminary abandonment costs recorded in accounts 182.1, Extraordinary Property Losses, and 182.2, Unrecovered Plant and Regulatory Study Costs, not allowed to be amortized to account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs.\n6. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in General Instruction 24."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","particulars_concerning_certain_income_deductions_and_interest_charges_accounts_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_axis","title":"Particulars Concerning Certain Income Deductions and Interest Charges Accounts [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about particulars concerning certain income deductions and interest charges."}],"primary_key":["entity_id","filing_name","publication_time","date","particulars_concerning_certain_income_deductions_and_interest_charges_accounts_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_donations_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_donations_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Donations - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"donations_axis","title":"Donations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to donations for charitable, social or community welfare purposes deductible in determining the income of the utility."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"interest_on_debt_to_associated_companies","title":"Interest on Debt to Associated Companies","type":"number","format":"default","description":"A. This account shall include interest accrued on amounts included in account 223, Advances from Associated Companies, and on all other obligations to associated companies. \nB. The records supporting the entries to this account shall be so kept as to show to whom the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued."},{"name":"description_of_particulars_concerning_certain_income_deductions_and_interest_charges_accounts","title":"Description of Particulars Concerning Certain Income Deductions and Interest Charges Accounts","type":"string","format":"default","description":"Description of particulars concerning certain income deductions and interest charges accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","interest_on_debt_to_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Interest on Debt to Associated Companies - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"interest_on_debt_to_associated_companies_axis","title":"Interest on Debt to Associated Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to interest accrued on amounts included in account 223, Advances from Associated Companies, and on all other obligations to associated companies deductible in determining the income of the utility."}],"primary_key":["entity_id","filing_name","publication_time","date","interest_on_debt_to_associated_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_totals_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_totals_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Interest on Debt to Associated Companies - Totals - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"interest_on_debt_to_associated_companies","title":"Interest on Debt to Associated Companies","type":"number","format":"default","description":"A. 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The records supporting the entries to this account shall be so kept as to show to whom the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_totals_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_interest_on_debt_to_associated_companies_totals_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Interest on Debt to Associated Companies - Totals - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_life_insurance_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_life_insurance_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Life Insurance - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"life_insurance_axis","title":"Life Insurance [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to life insurance payments of officers and employees, where the company is the beneficiary, deductible in determining the income of the utility."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Miscellaneous Amortization - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_amortization_axis","title":"Miscellaneous Amortization [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to miscellaneous amortization deductible in determining the income of the utility before interest charges."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"This account shall include amortization charges not includible in other accounts which are properly deductible in determining the income of the utility before interest charges. Charges includible herein, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n ITEMS\n 1. Amortization of utility plant acquisition adjustments, or of intangibles included in utility plant in service when not authorized to be included in utility operating expenses by the Commission.\n 2. Other miscellaneous amortization charges allowed to be included in this account by the Commission."},{"name":"description_of_particulars_concerning_certain_income_deductions_and_interest_charges_accounts","title":"Description of Particulars Concerning Certain Income Deductions and Interest Charges Accounts","type":"string","format":"default","description":"Description of particulars concerning certain income deductions and interest charges accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_amortization_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Miscellaneous Amortization - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_amortization_axis","title":"Miscellaneous Amortization [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to miscellaneous amortization deductible in determining the income of the utility before interest charges."}],"primary_key":["entity_id","filing_name","publication_time","date","miscellaneous_amortization_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_totals_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_totals_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Miscellaneous Amortization - Totals - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"This account shall include amortization charges not includible in other accounts which are properly deductible in determining the income of the utility before interest charges. Charges includible herein, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n ITEMS\n 1. Amortization of utility plant acquisition adjustments, or of intangibles included in utility plant in service when not authorized to be included in utility operating expenses by the Commission.\n 2. Other miscellaneous amortization charges allowed to be included in this account by the Commission."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_totals_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_miscellaneous_amortization_totals_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Miscellaneous Amortization - Totals - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Deductions - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_deductions_axis","title":"Other Deductions [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to other miscellaneous expenses which are nonoperating in nature, but properly deductible in determining the income of the utility."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account shall include other miscellaneous expenses which are nonoperating in nature, but which are properly deductible before determining total income before interest charges. \nItems\n1. Loss relating to investments in securities written-off or written-down. \n2. Loss on sale of investments. \n3. Loss on reacquisition, resale or retirement of utility's debt securities, when the loss is not amortized and used by a jurisdictional regulatory agency to increase embedded debt cost in establishing rates. See General Instruction 17. \n4. Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account. \n5. Costs of preliminary abandonment costs recorded in accounts 182.1, Extraordinary Property Losses, and 182.2, Unrecovered Plant and Regulatory Study Costs, not allowed to be amortized to account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs.\n6. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in General Instruction 24."},{"name":"description_of_particulars_concerning_certain_income_deductions_and_interest_charges_accounts","title":"Description of Particulars Concerning Certain Income Deductions and Interest Charges Accounts","type":"string","format":"default","description":"Description of particulars concerning certain income deductions and interest charges accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_deductions_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Deductions - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_deductions_axis","title":"Other Deductions [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to other miscellaneous expenses which are nonoperating in nature, but properly deductible in determining the income of the utility."}],"primary_key":["entity_id","filing_name","publication_time","date","other_deductions_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_totals_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_totals_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Deductions - Totals - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account shall include other miscellaneous expenses which are nonoperating in nature, but which are properly deductible before determining total income before interest charges. \nItems\n1. Loss relating to investments in securities written-off or written-down. \n2. Loss on sale of investments. \n3. Loss on reacquisition, resale or retirement of utility's debt securities, when the loss is not amortized and used by a jurisdictional regulatory agency to increase embedded debt cost in establishing rates. See General Instruction 17. \n4. Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account. \n5. Costs of preliminary abandonment costs recorded in accounts 182.1, Extraordinary Property Losses, and 182.2, Unrecovered Plant and Regulatory Study Costs, not allowed to be amortized to account 407.1, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs.\n6. The utility shall record in this account losses resulting from the settlement of asset retirement obligations related to nonutility plant in accordance with the accounting prescribed in General Instruction 24."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_totals_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_deductions_totals_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Deductions - Totals - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_interest_expense_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_interest_expense_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Interest Expense - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_interest_expense_axis","title":"Other Interest Expense [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to all interest charges not provided for elsewhere deductible in determining the income of the utility."},{"name":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account shall include all interest charges not provided for elsewhere.\n ITEMS\n 1. Interest on notes payable on demand or maturing one year or less from date and on open accounts, except notes and accounts with associated companies.\n 2. Interest on customers’ deposits.\n 3. Interest on claims and judgments, tax assessments, and assessments for public improvements past due.\n 4. Income and other taxes levied upon bondholders of utility and assumed by it."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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Interest on notes payable on demand or maturing one year or less from date and on open accounts, except notes and accounts with associated companies.\n 2. Interest on customers’ deposits.\n 3. Interest on claims and judgments, tax assessments, and assessments for public improvements past due.\n 4. Income and other taxes levied upon bondholders of utility and assumed by it."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_interest_expense_totals_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_other_interest_expense_totals_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Other Interest Expense - Totals - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_penalties_340_duration","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_penalties_340_duration"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Penalties - duration","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"penalties_axis","title":"Penalties [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts related to payments by the company for penalties or fines for violation of any regulatory statutes by the company or its officials."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"penalties","title":"Penalties","type":"number","format":"default","description":"This account shall include payments by the company for penalties or fines for violation of any regulatory statutes by the company or its officials."},{"name":"description_of_particulars_concerning_certain_income_deductions_and_interest_charges_accounts","title":"Description of Particulars Concerning Certain Income Deductions and Interest Charges Accounts","type":"string","format":"default","description":"Description of particulars concerning certain income deductions and interest charges accounts."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","penalties_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_penalties_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_penalties_340_instant"},"title":"340 - 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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or for the purpose of influencing the decisions of public officials, but shall not include such expenditures which are directly related to appearances before regulatory or other governmental bodies in connection with the reporting utility's existing or proposed operations."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_political_and_related_activities_totals_340_instant","dialect":{"table":"particulars_concerning_certain_income_deductions_and_interest_charges_accounts_political_and_related_activities_totals_340_instant"},"title":"340 - Schedule - Particulars Concerning Certain Income Deductions and Interest Charges Accounts - Political and Related Activities - Totals - instant","description":"ferc:ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"regulatory_commission_expenses_account_928_350_duration","dialect":{"table":"regulatory_commission_expenses_account_928_350_duration"},"title":"350 - Schedule - Regulatory Commission Expenses (Account 928) - duration","description":"ferc:ScheduleRegulatoryCommissionExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"regulatory_commission_expenses_axis","title":"Regulatory Commission Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about regulatory commission expenses."},{"name":"account_number_regulatory_commission_expenses_charged","title":"Account Number, Regulatory Commission Expenses, Charged","type":"string","format":"default","description":"Account number(s) that regulatory commission expense was charged to."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"deferred_regulatory_commission_expenses_amortized_in_contra_account","title":"Deferred Regulatory Commission Expenses Amortized in Contra Account","type":"string","format":"default","description":"Contra account number where regulatory commission expense is amortized."},{"name":"deferred_regulatory_commission_expenses_amortized","title":"Deferred Regulatory Commission Expenses Amortized","type":"number","format":"default","description":"Amount of amortization of regulatory commission expense during the period."},{"name":"regulatory_commission_expenses_deferred_to_other_regulatory_assets","title":"Regulatory Commission Expenses Deferred to Other Regulatory Assets","type":"number","format":"default","description":"Amount of regulatory commission expense that has been capitalized (deferred) during the period to Account 182.3, Other regulatory assets."},{"name":"regulatory_comission_expenses_incurred_and_charged","title":"Regulatory Comission Expenses, Incurred and Charged","type":"number","format":"default","description":"Amount of regulatory commission expenses incurred and charged to Accoun 928 Regulatory Commission Expenses during the period."},{"name":"name_of_department_regulatory_commission_expenses_charged","title":"Name of Department, Regulatory Commission Expenses, Charged","type":"string","format":"default","description":"Name of department that regulatory commission expense was charged to."},{"name":"regulatory_commission_description","title":"Regulatory Commission Description","type":"string","format":"default","description":"Description of regulatory commission expense. Includes name of regulatory commission or body, the docket or case number, and a description of the case."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","regulatory_commission_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"regulatory_commission_expenses_account_928_350_instant","dialect":{"table":"regulatory_commission_expenses_account_928_350_instant"},"title":"350 - Schedule - Regulatory Commission Expenses (Account 928) - instant","description":"ferc:ScheduleRegulatoryCommissionExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"regulatory_commission_expenses_axis","title":"Regulatory Commission Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about regulatory commission expenses."},{"name":"regulatory_expenses_assessed_by_regulatory_commission","title":"Regulatory Expenses Assessed by Regulatory Commission","type":"number","format":"default","description":"Regulatory commission expenses incurred to date that were assessed by the regulatory commission relating to format cases before a regulatory body, or cases in which such a body was a party."},{"name":"regulatory_expenses_of_utility","title":"Regulatory Expenses of Utility","type":"number","format":"default","description":"Regulatory commission expenses incurred to date that were incurred by the utility that are separate from the assessed amount."},{"name":"regulatory_commission_expenses_amount","title":"Regulatory Commission Expenses, Amount","type":"number","format":"default","description":"Total amount of expenses incurred to date by the utility in connection with formal cases before regulatory commissions, or other regulatory bodies, or cases in which such a body is a party, including payments made to a regulatory commission for fees assessed against the utility for pay and expenses of such commission, its officers, agents, and employees, and also including payments made to the United States for the administration of the Federal Power Act."},{"name":"other_regulatory_assets_regulatory_commission_expenses","title":"Other Regulatory Assets - Regulatory Commission Expenses","type":"number","format":"default","description":"Accumulated regulatory commission expenses deferred in Account 182.3, Other regulatory assets."}],"primary_key":["entity_id","filing_name","publication_time","date","regulatory_commission_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"regulatory_commission_expenses_account_928_total_350_duration","dialect":{"table":"regulatory_commission_expenses_account_928_total_350_duration"},"title":"350 - Schedule - Regulatory Commission Expenses (Account 928) - Total - duration","description":"ferc:ScheduleRegulatoryCommissionExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"regulatory_commission_expenses_deferred_to_other_regulatory_assets","title":"Regulatory Commission Expenses Deferred to Other Regulatory Assets","type":"number","format":"default","description":"Amount of regulatory commission expense that has been capitalized (deferred) during the period to Account 182.3, Other regulatory assets."},{"name":"regulatory_comission_expenses_incurred_and_charged","title":"Regulatory Comission Expenses, Incurred and Charged","type":"number","format":"default","description":"Amount of regulatory commission expenses incurred and charged to Accoun 928 Regulatory Commission Expenses during the period."},{"name":"deferred_regulatory_commission_expenses_amortized","title":"Deferred Regulatory Commission Expenses Amortized","type":"number","format":"default","description":"Amount of amortization of regulatory commission expense during the period."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"regulatory_commission_expenses_account_928_total_350_instant","dialect":{"table":"regulatory_commission_expenses_account_928_total_350_instant"},"title":"350 - Schedule - Regulatory Commission Expenses (Account 928) - Total - instant","description":"ferc:ScheduleRegulatoryCommissionExpensesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"regulatory_expenses_assessed_by_regulatory_commission","title":"Regulatory Expenses Assessed by Regulatory Commission","type":"number","format":"default","description":"Regulatory commission expenses incurred to date that were assessed by the regulatory commission relating to format cases before a regulatory body, or cases in which such a body was a party."},{"name":"regulatory_expenses_of_utility","title":"Regulatory Expenses of Utility","type":"number","format":"default","description":"Regulatory commission expenses incurred to date that were incurred by the utility that are separate from the assessed amount."},{"name":"regulatory_commission_expenses_amount","title":"Regulatory Commission Expenses, Amount","type":"number","format":"default","description":"Total amount of expenses incurred to date by the utility in connection with formal cases before regulatory commissions, or other regulatory bodies, or cases in which such a body is a party, including payments made to a regulatory commission for fees assessed against the utility for pay and expenses of such commission, its officers, agents, and employees, and also including payments made to the United States for the administration of the Federal Power Act."},{"name":"other_regulatory_assets_regulatory_commission_expenses","title":"Other Regulatory Assets - Regulatory Commission Expenses","type":"number","format":"default","description":"Accumulated regulatory commission expenses deferred in Account 182.3, Other regulatory assets."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"employee_pensions_and_benefits_account_926_352_duration","dialect":{"table":"employee_pensions_and_benefits_account_926_352_duration"},"title":"352 - Schedule - Employee Pensions and Benefits (Account 926) - duration","description":"ferc:ScheduleEmployeePensionsAndBenefitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"employee_pensions_and_benefits","title":"Employee Pensions and Benefits","type":"number","format":"default","description":"A. This account shall include pensions paid to or on behalf of retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the utility has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance therefor. Include, also, expenses incurred in medical, educational or recreational activities for the benefit of employees, and administrative expenses in connection with employee pensions and benefits. \nB. The utility shall maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established. \nC. There shall be credited to this account the portion of pensions and benefits expenses which is applicable to nonutility operations or which is charged to construction unless such amounts are distributed directly to the accounts involved and are not included herein in the first instance. \nD. Records in support of this account shall be so kept that the total pensions expense, the total benefits expense, the administrative expenses included herein, and the amounts of pensions and benefits expenses transferred to construction or other accounts will be readily available. \nItems\n1. Payment of pensions under a nonaccrual or nonfunded basis. \n2. Accruals for or payments to pension funds or to insurance companies for pension purposes. \n3. Group and life insurance premiums (credit dividends received). \n4. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. \n5. Payments for accident, sickness, hospital, and death benefits or insurance. \n6. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards. \n7. Expenses in connection with educational and recreational activities for the benefit of employees.\nNote A: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities, may be included in accounts 920 and 921, as appropriate.\nNote B: Salaries paid to employees during periods of nonoccupational sickness may be charged to the appropriate labor account rather than to employee benefits."},{"name":"employee_pensions_and_benefits_post_employment_benefit_plans","title":"Employee Pensions and Benefits, Post- Employment Benefit Plans","type":"number","format":"default","description":"Amount of expense for payments of postemployment benefits recognized during the period."},{"name":"employee_pensions_and_benefits_post_retirement_benefits_other_than_pensions","title":"Employee Pensions and Benefits, Post-Retirement Benefits Other than Pensions","type":"number","format":"default","description":"Amount of expense for postretirement benefit. Excludes pension benefit."},{"name":"employee_pensions_and_benefits_pensions_other","title":"Employee Pensions and Benefits, Pensions , Other","type":"number","format":"default","description":"Amount of expense for other pension plans. Excludes post retirement benefit."},{"name":"employee_pensions_and_benefits_pensions_defined_benefit_plans","title":"Employee Pensions and Benefits, Pensions , Defined Benefit Plans","type":"number","format":"default","description":"Amount of expense for pension plans. Excludes post retirement benefit."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"employee_pensions_and_benefits_account_926_352_instant","dialect":{"table":"employee_pensions_and_benefits_account_926_352_instant"},"title":"352 - Schedule - Employee Pensions and Benefits (Account 926) - instant","description":"ferc:ScheduleEmployeePensionsAndBenefitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"employee_pensions_and_benefits_account_926_breakdown_352_duration","dialect":{"table":"employee_pensions_and_benefits_account_926_breakdown_352_duration"},"title":"352 - Schedule - Employee Pensions and Benefits (Account 926) - Breakdown - duration","description":"ferc:ScheduleEmployeePensionsAndBenefitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_employee_pensions_and_benefits_axis","title":"Other Employee Pensions and Benefits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other employee pensions and benefits."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"description_of_employee_pensions_and_benefits","title":"Description of Employee Pensions and Benefits","type":"string","format":"default","description":"Description of employee pension or benefit."},{"name":"employee_pensions_and_benefits","title":"Employee Pensions and Benefits","type":"number","format":"default","description":"A. This account shall include pensions paid to or on behalf of retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the utility has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance therefor. Include, also, expenses incurred in medical, educational or recreational activities for the benefit of employees, and administrative expenses in connection with employee pensions and benefits. \nB. The utility shall maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established. \nC. There shall be credited to this account the portion of pensions and benefits expenses which is applicable to nonutility operations or which is charged to construction unless such amounts are distributed directly to the accounts involved and are not included herein in the first instance. \nD. Records in support of this account shall be so kept that the total pensions expense, the total benefits expense, the administrative expenses included herein, and the amounts of pensions and benefits expenses transferred to construction or other accounts will be readily available. \nItems\n1. Payment of pensions under a nonaccrual or nonfunded basis. \n2. Accruals for or payments to pension funds or to insurance companies for pension purposes. \n3. Group and life insurance premiums (credit dividends received). \n4. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. \n5. Payments for accident, sickness, hospital, and death benefits or insurance. \n6. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards. \n7. Expenses in connection with educational and recreational activities for the benefit of employees.\nNote A: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities, may be included in accounts 920 and 921, as appropriate.\nNote B: Salaries paid to employees during periods of nonoccupational sickness may be charged to the appropriate labor account rather than to employee benefits."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_employee_pensions_and_benefits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"employee_pensions_and_benefits_account_926_breakdown_352_instant","dialect":{"table":"employee_pensions_and_benefits_account_926_breakdown_352_instant"},"title":"352 - Schedule - Employee Pensions and Benefits (Account 926) - Breakdown - instant","description":"ferc:ScheduleEmployeePensionsAndBenefitsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_employee_pensions_and_benefits_axis","title":"Other Employee Pensions and Benefits [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other employee pensions and benefits."}],"primary_key":["entity_id","filing_name","publication_time","date","other_employee_pensions_and_benefits_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"distribution_of_salaries_and_wages_354_duration","dialect":{"table":"distribution_of_salaries_and_wages_354_duration"},"title":"354 - Schedule - Distribution of Salaries and Wages - duration","description":"ferc:ScheduleDistributionOfSalariesAndWagesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"type_of_distribution_axis","title":"Type of Distribution [Axis]","type":"string","format":"default","description":"Information of salaries and wages categorized by type of distribution."},{"name":"salaries_and_wages_utility_plant_construction_gas_plant","title":"Salaries and Wages, Utility Plant, Construction, Gas Plant","type":"number","format":"default","description":"Amount of expense for salaries and wages directly related to gas utility plant construction."},{"name":"salaries_and_wages_electric_maintenance_transmission","title":"Salaries and Wages, Electric, Maintenance, Transmission","type":"number","format":"default","description":"Amount of expense for salaries and wages arising from maintenance activities, which is directly related to the transport of electricity."},{"name":"salaries_and_wages_gas_customer_accounts","title":"Salaries and Wages, Gas, Customer Accounts","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to supervision and labor provided for a gas utility's customer accounts."},{"name":"salaries_and_wages_gas_maintenance","title":"Salaries and Wages, Gas, Maintenance","type":"number","format":"default","description":"The total amount of expense for salaries and wages related to a gas utility's maintenance activities."},{"name":"salaries_and_wages_gas_maintenance_storage_lng_terminaling_and_processing","title":"Salaries and Wages, Gas, Maintenance, Storage, Lng Terminaling and Processing","type":"number","format":"default","description":"Amount of expense for salaries and wages arising from maintenance activities, which is directly related to storage, liquified natural gas terminaling, and processing."},{"name":"salaries_and_wages_gas_production_natural_gas","title":"Salaries and Wages, Gas, Production - Natural Gas","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to the production of natural gas, including exploration and development activities."},{"name":"salaries_and_wages_plant_removal_electric_plant","title":"Salaries and Wages, Plant Removal, Electric Plant","type":"number","format":"default","description":"Amount of expense for salaries and wages directly related to electric utility plant removal."},{"name":"salaries_and_wages_electric_transmission","title":"Salaries and Wages, Electric, Transmission","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to the transport of electricity."},{"name":"salaries_and_wages_other_utility_departments_operation_and_maintenance","title":"Salaries and Wages, Other Utility Departments, Operation and Maintenance","type":"number","format":"default","description":"The total amount of expense for salaries and wages related to a other utility departments' operating and maintenance activities."},{"name":"salaries_and_wages_utility_plant_construction_other","title":"Salaries and Wages, Utility Plant, Construction, Other","type":"number","format":"default","description":"Amount of expense for salaries and wages directly related to other utility plant construction."},{"name":"salaries_and_wages_other_accounts","title":"Salaries and Wages, Other Accounts","type":"number","format":"default","description":"Amount of expense for salaries and wages related to other accounts."},{"name":"salaries_and_wages_electric_operation_administrative_and_general","title":"Salaries and Wages, Electric, Operation, Administrative and General","type":"number","format":"default","description":"Amount of expense for salaries and wages related to managing and administrating an electric utility's operations."},{"name":"salaries_and_wages_electric_operation_and_maintenance","title":"Salaries and Wages, Electric, Operation and Maintenance","type":"number","format":"default","description":"The total amount of expense for salaries and wages related to an electric utility's operating and maintenance activities."},{"name":"salaries_and_wages_gas_other_gas_supply","title":"Salaries and Wages, Gas, Other Gas Supply","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to labor in connection with other gas supply functions."},{"name":"salaries_and_wages_gas_maintenance_distribution","title":"Salaries and Wages, Gas, Maintenance, Distribution","type":"number","format":"default","description":"Amount of expense for salaries and wages arising from maintenance activities, which is directly related to the delivery of gas."},{"name":"salaries_and_wages_gas_sales","title":"Salaries and Wages, Gas, Sales","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to the sale of gas."},{"name":"salaries_and_wages_plant_removal","title":"Salaries and Wages, Plant Removal","type":"number","format":"default","description":"The total amount of expense for salaries and wages directly related to utility plant(s) removal."},{"name":"salaries_and_wages_gas_customer_service_and_informational","title":"Salaries and Wages, Gas, Customer Service and Informational","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to customer service and informational activities, the purpose of which is to encourage safe and efficient use of the gas utility's service, to encourage conservation of the gas utility's service, and to assist present customers in answering specific inquiries as to the proper and economic use of the gas utility's service and the customer's equipment utilizing the service."},{"name":"salaries_and_wages_plant_removal_other","title":"Salaries and Wages, Plant Removal, Other","type":"number","format":"default","description":"Amount of expense for salaries and wages directly related to other utility plant removal."},{"name":"salaries_and_wages_gas_maintenance_administrative_and_general","title":"Salaries and Wages, Gas, Maintenance, Administrative and General","type":"number","format":"default","description":"Amount of expense for salaries and wages related to managing and administrating a gas utility's maintenance activities."},{"name":"salaries_and_wages_plant_removal_gas_plant","title":"Salaries and Wages, Plant Removal, Gas Plant","type":"number","format":"default","description":"Amount of expense for salaries and wages directly related to gas utility plant removal."},{"name":"salaries_and_wages_gas_operation_production_natural_gas","title":"Salaries and Wages, Gas, Operation, Production - Natural Gas","type":"number","format":"default","description":"Amount of expense for salaries and wages arising from normal operations, which is directly related to the production of natural gas, including exploration and development activities."},{"name":"salaries_and_wages_utility_plant_construction","title":"Salaries and Wages, Utility Plant, Construction","type":"number","format":"default","description":"The total amount of expense for salaries and wages directly related to utility plant(s) construction."},{"name":"salaries_and_wages_gas_operation","title":"Salaries and Wages, Gas, Operation","type":"number","format":"default","description":"The total amount of expense for salaries and wages related to a gas utility's operating activities."},{"name":"salaries_and_wages_gas_operation_and_maintenance","title":"Salaries and Wages, Gas, Operation and Maintenance","type":"number","format":"default","description":"The total amount of expense for salaries and wages related to a gas utility's operating and maintenance activities."},{"name":"salaries_and_wages_electric_sales","title":"Salaries and Wages, Electric, Sales","type":"number","format":"default","description":"The total amount of expense for salaries and wages arising from normal operations and maintenance activities, which is directly related to the sale of electricity."},{"name":"salaries_and_wages_electric_maintenance_distribution","title":"Salaries and Wages, Electric, Maintenance, Distribution","type":"number","format":"default","description":"Amount of expense for salaries and wages arising from maintenance activities, which is directly related to the delivery of 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Schedule - Compressor Stations - duration","description":"ferc:ScheduleCompressorStationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"name_and_location_of_compressor_station_axis","title":"Name and Location of Compressor Station [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name and location of compressor stations."},{"name":"number_of_units_at_compressor_station","title":"Number of Units at Compressor Station","type":"integer","format":"default","description":"The number of units at compressor station."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"certificated_horsepower_for_each_compressor_station","title":"Certificated Horsepower for Each Compressor Station","type":"number","format":"default","description":"The certificated horsepower for each station."},{"name":"electricity_for_compressor_station","title":"Electricity for Compressor Station","type":"number","format":"default","description":"The quantity of electricity used for compressor fuel."},{"name":"number_of_compressors_operated_at_time_of_station_peak","title":"Number of Compressors Operated at Time of Station Peak","type":"integer","format":"default","description":"The number of compressors operated at time of station peak."},{"name":"expenses_except_depreciation_and_taxes_other","title":"Expenses (Except Depreciation and Taxes) Other","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for other than natural gas used."},{"name":"compressor_hours_of_operation_during_year","title":"Compressor Hours of Operation During Year","type":"string","format":"default","description":"Total of compressor hours of operation during the reporting period for compressor station."},{"name":"type_of_compressor","title":"Type of Compressor","type":"string","format":"default","description":"Type of compressor stations: select from values provided in taxonomy. The choice is \"Field Compressor Stations\", \"Products Extraction Compressor Station\", \"Undergroud Storage Compressor Stations\", \"Transmission Compressor Stations\", \"Distribution Compressor Stations\", or \"Other Compressor Stations\"."},{"name":"date_of_station_peak","title":"Date of Station Peak","type":"date","format":"default","description":"Report the date of compressor station peak."},{"name":"expenses_except_depreciation_and_taxes_power","title":"Expenses (Except Depreciation and Taxes) Power","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for power used."},{"name":"gas_for_compressor_fuel","title":"Gas for Compressor Fuel","type":"number","format":"default","description":"The quantity of gas used for compressor fuel."},{"name":"name_and_location_of_compressor_station","title":"Name and Location of Compressor Station","type":"string","format":"default","description":"Name of compressor station and location."},{"name":"plant_cost","title":"Plant Cost","type":"number","format":"default","description":"Cost of utility plants."},{"name":"expenses_except_depreciation_and_taxes_fuel","title":"Expenses (Except Depreciation and Taxes) Fuel","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for fuel used."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","name_and_location_of_compressor_station_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"compressor_stations_508_instant","dialect":{"table":"compressor_stations_508_instant"},"title":"508 - Schedule - Compressor Stations - instant","description":"ferc:ScheduleCompressorStationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"name_and_location_of_compressor_station_axis","title":"Name and Location of Compressor Station [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the name and location of compressor stations."}],"primary_key":["entity_id","filing_name","publication_time","date","name_and_location_of_compressor_station_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"compressor_stations_total_508_duration","dialect":{"table":"compressor_stations_total_508_duration"},"title":"508 - Schedule - Compressor Stations - Total - duration","description":"ferc:ScheduleCompressorStationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"compressor_types_axis","title":"Compressor Types [Axis]","type":"string","format":"default","description":"Information categorized by compressor types."},{"name":"number_of_units_at_compressor_station","title":"Number of Units at Compressor Station","type":"integer","format":"default","description":"The number of units at compressor station."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"certificated_horsepower_for_each_compressor_station","title":"Certificated Horsepower for Each Compressor Station","type":"number","format":"default","description":"The certificated horsepower for each station."},{"name":"electricity_for_compressor_station","title":"Electricity for Compressor Station","type":"number","format":"default","description":"The quantity of electricity used for compressor fuel."},{"name":"number_of_compressors_operated_at_time_of_station_peak","title":"Number of Compressors Operated at Time of Station Peak","type":"integer","format":"default","description":"The number of compressors operated at time of station peak."},{"name":"expenses_except_depreciation_and_taxes_other","title":"Expenses (Except Depreciation and Taxes) Other","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for other than natural gas used."},{"name":"compressor_hours_of_operation_during_year","title":"Compressor Hours of Operation During Year","type":"string","format":"default","description":"Total of compressor hours of operation during the reporting period for compressor station."},{"name":"expenses_except_depreciation_and_taxes_power","title":"Expenses (Except Depreciation and Taxes) Power","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for power used."},{"name":"gas_for_compressor_fuel","title":"Gas for Compressor Fuel","type":"number","format":"default","description":"The quantity of gas used for compressor fuel."},{"name":"name_and_location_of_compressor_station","title":"Name and Location of Compressor Station","type":"string","format":"default","description":"Name of compressor station and location."},{"name":"plant_cost","title":"Plant Cost","type":"number","format":"default","description":"Cost of utility plants."},{"name":"expenses_except_depreciation_and_taxes_fuel","title":"Expenses (Except Depreciation and Taxes) Fuel","type":"number","format":"default","description":"The expenses (except depreciation and taxes) of compressor station for fuel used."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","compressor_types_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"compressor_stations_total_508_instant","dialect":{"table":"compressor_stations_total_508_instant"},"title":"508 - Schedule - Compressor Stations - Total - instant","description":"ferc:ScheduleCompressorStationsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"compressor_types_axis","title":"Compressor Types [Axis]","type":"string","format":"default","description":"Information categorized by compressor types."}],"primary_key":["entity_id","filing_name","publication_time","date","compressor_types_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_months_gas_delivered_to_storage_512_duration","dialect":{"table":"gas_storage_projects_by_months_gas_delivered_to_storage_512_duration"},"title":"512 - Schedule - Gas Storage Projects by Months - Gas Delivered to Storage - duration","description":"ferc:ScheduleGasStorageProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"month_axis","title":"Month [Axis]","type":"string","format":"default","description":"Information categorized by month."},{"name":"gas_delivered_to_storage_that_belong_to_respondent","title":"Gas Delivered to Storage That Belong to Respondent","type":"number","format":"default","description":"The amount of gas belonging to respondent, delivered to gas storage."},{"name":"gas_delivered_to_storage","title":"Gas Delivered to Storage","type":"number","format":"default","description":"The total amount of gas delivered to gas storage."},{"name":"gas_delivered_to_storage_that_belong_to_others","title":"Gas Delivered to Storage That Belong to Others","type":"number","format":"default","description":"The amount of gas belonging to others, delivered to gas storage."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","month_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_months_gas_delivered_to_storage_512_instant","dialect":{"table":"gas_storage_projects_by_months_gas_delivered_to_storage_512_instant"},"title":"512 - Schedule - Gas Storage Projects by Months - Gas Delivered to Storage - instant","description":"ferc:ScheduleGasStorageProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"month_axis","title":"Month [Axis]","type":"string","format":"default","description":"Information categorized by month."}],"primary_key":["entity_id","filing_name","publication_time","date","month_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_months_gas_withdrawn_from_storage_512_duration","dialect":{"table":"gas_storage_projects_by_months_gas_withdrawn_from_storage_512_duration"},"title":"512 - Schedule - Gas Storage Projects by Months - Gas Withdrawn from Storage - duration","description":"ferc:ScheduleGasStorageProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"month_axis","title":"Month [Axis]","type":"string","format":"default","description":"Information categorized by month."},{"name":"gas_withdrawn_from_storage","title":"Gas Withdrawn from Storage","type":"number","format":"default","description":"Total Amount Gas Withdrawn from Storage (Dth)"},{"name":"gas_withdrawn_from_storage_that_belong_to_others","title":"Gas Withdrawn from Storage That Belong to Others","type":"number","format":"default","description":"The amount of gas belonging to others withdrawn from gas storage."},{"name":"gas_withdrawn_from_storage_that_belong_to_respondent","title":"Gas Withdrawn from Storage That Belong to Respondent","type":"number","format":"default","description":"The amount of gas which belong to respondent withdrawn from gas storage."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","month_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_months_gas_withdrawn_from_storage_512_instant","dialect":{"table":"gas_storage_projects_by_months_gas_withdrawn_from_storage_512_instant"},"title":"512 - Schedule - Gas Storage Projects by Months - Gas Withdrawn from Storage - instant","description":"ferc:ScheduleGasStorageProjectsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"month_axis","title":"Month [Axis]","type":"string","format":"default","description":"Information categorized by month."}],"primary_key":["entity_id","filing_name","publication_time","date","month_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_capacities_513_duration","dialect":{"table":"gas_storage_projects_by_capacities_513_duration"},"title":"513 - Schedule - Gas Storage Projects by Capacities - duration","description":"ferc:ScheduleGasStorageProjectsByCapacitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"gas_in_reservoir_top_or_working_gas","title":"Gas in Reservoir, Top or Working Gas","type":"number","format":"default","description":"The amount of working gas in storage reservoir as the end of reporting period."},{"name":"date_of_maximum_days_withdrawal","title":"Date of Maximum Days' Withdrawal","type":"date","format":"default","description":"The date for maximum day withdrawal from gas storage."},{"name":"number_of_injection_withdrawal_wells","title":"Number of Injection - Withdrawal Wells","type":"integer","format":"default","description":"The number of injection and withdrawal wells."},{"name":"lng_volume_abstract","title":"Lng Volume [Abstract]","type":"string","format":"default","description":"ferc:LngVolumeAbstract"},{"name":"number_of_tanks","title":"Number of Tanks","type":"integer","format":"default","description":"The number of tanks."},{"name":"transferred_to_tanks","title":"Transferred to Tanks","type":"number","format":"default","description":"The amount of gas transferred to tanks."},{"name":"number_of_observation_wells","title":"Number of Observation Wells","type":"integer","format":"default","description":"The number of observation wells."},{"name":"maximum_days_withdrawal_from_storage","title":"Maximum Days' Withdrawal from Storage","type":"number","format":"default","description":"The amount of gas withdrawn on the day with the maximum withdrawal from gas storage."},{"name":"certificated_storage_capacity","title":"Certificated Storage Capacity","type":"number","format":"default","description":"The storage capacity certificated by FERC."},{"name":"gas_in_reservoir","title":"Gas in Reservoir","type":"number","format":"default","description":"The total amount of gas in storage reservoir as the end of reporting period."},{"name":"lng_terminal_companies","title":"Lng Terminal Companies","type":"number","format":"default","description":"The total amount of gas in LNG terminal companies."},{"name":"capacity_of_tanks","title":"Capacity of Tanks","type":"number","format":"default","description":"The capacity of tanks."},{"name":"gas_in_reservoir_cushion_gas_including_native_gas","title":"Gas in Reservoir, Cushion Gas (Including Native Gas)","type":"number","format":"default","description":"The amount of cushion gas including native gas in storage reservoir as the end of reporting period."},{"name":"boil_off_vaporization_loss","title":"Boil Off Vaporization Loss","type":"number","format":"default","description":"Evaporation losses by calculating boiloff gas in LNG storage tanks."},{"name":"received_at_ship_rail","title":"Received at Ship Rail","type":"number","format":"default","description":"The amount of gas received at Ship Rail."},{"name":"withdrawn_from_tanks","title":"Withdrawn from Tanks","type":"number","format":"default","description":"The amount of gas withdrawn from tanks."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_storage_projects_by_capacities_513_instant","dialect":{"table":"gas_storage_projects_by_capacities_513_instant"},"title":"513 - 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Schedule - Transmission Lines - duration","description":"ferc:ScheduleTransmissionLinesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"designation_of_transmission_lines_axis","title":"Designation of Transmission Lines [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the designation of transmission lines."},{"name":"state_of_pipeline_company","title":"State of Transmission Pipeline","type":"string","format":"default","description":"The state where the underlying pipeline resides."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"type_of_operation_and_ownership","title":"Type of Operation and Ownership","type":"string","format":"default","description":"Description of the ownership and operation of the transmission lines. The values entered must be either Fully Owned And Operated by Respondent, Jointly Owned And Operated by Respondent, Operated but not Owned by Respondent, or Not Operated by Respondent."},{"name":"designation_identification_of_line_or_group_of_lines","title":"Designation (Identification) of Line or Group of Lines","type":"string","format":"default","description":"Report the designation of Line or group of transmission lines operated by the respondent at end of reporting period."},{"name":"indication_of_ownerships","title":"Indication of Ownerships","type":"boolean","format":"default","description":"Description of the ownership for transmission lines."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","designation_of_transmission_lines_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_lines_514_instant","dialect":{"table":"transmission_lines_514_instant"},"title":"514 - Schedule - Transmission Lines - instant","description":"ferc:ScheduleTransmissionLinesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"designation_of_transmission_lines_axis","title":"Designation of Transmission Lines [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about the designation of transmission lines."},{"name":"length_of_transmission_lines_of_transmission_systems","title":"Length of Transmission Lines of Transmission Systems","type":"number","format":"default","description":"The aggregate length of transmission lines of transmission system operated by respondent at end of reporting period."}],"primary_key":["entity_id","filing_name","publication_time","date","designation_of_transmission_lines_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"transmission_lines_total_514_duration","dialect":{"table":"transmission_lines_total_514_duration"},"title":"514 - Schedule - Transmission Lines (Total) - duration","description":"ferc:ScheduleTransmissionLinesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"operation_type_axis","title":"Operation Type [Axis]","type":"string","format":"default","description":"This indicates if the transmission line is operating or not"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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dekatherms."},{"name":"other_firm_transportation_volumes_of_gas_transported","title":"Other Firm Transportation, Volumes of Gas Transported","type":"number","format":"default","description":"Volumes of gas transported categorized as other firm transportation, in dekatherms."},{"name":"interruptible_storage_volumes_of_gas_withdrawn_from_storage_under_storage_contract","title":"Interruptible Storage, Volumes of Gas Withdrawn from Storage under Storage Contract","type":"number","format":"default","description":"Volumes of gas withdrawn from storage under storage contract categorized as interruptible storage, in dekatherms."},{"name":"other_operational_activities","title":"Other Operational Activities","type":"number","format":"default","description":"Total other operational activities, in dekatherms."},{"name":"gas_withdrawn_from_storage_for_system_operations_other_operational_activities","title":"Gas Withdrawn from Storage for System Operations, Other Operational 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"quantity_of_natural_gas_received_by_utility_gas_received_as_imbalances","title":"Quantity of Natural Gas Received by Utility, Gas Received As Imbalances","type":"number","format":"default","description":"Quantity of natural gas received to meet transportation imbalances, in dekatherms."},{"name":"quantity_of_natural_gas_received_by_utility_exchanged_gas_received_from_others","title":"Quantity of Natural Gas Received by Utility, Exchanged Gas Received from Others","type":"number","format":"default","description":"Total quantity of natural gas received from other parties in exchange transactions, in dekatherms."},{"name":"quantity_of_natural_gas_delivered_by_utility_gas_of_others_delivered_for_production_extraction_processing","title":"Quantity of Natural Gas Delivered by Utility, Gas of Others Delivered for Production, Extraction and Processing","type":"number","format":"default","description":"Quantity of natural gas delivered for the purpose of selling gasoline, butane, propane, and other products extracted from natural gas. Includes natural gas of the utility processed by others, in dekatherms."},{"name":"quantity_of_natural_gas_delivered_by_utility_other_gas_delivered_to_storage","title":"Quantity of Natural Gas Delivered by Utility, Other Gas Delivered to Storage","type":"number","format":"default","description":"Quantity of other gas delivered to storage, in dekatherms."},{"name":"gas_account_gas_losses_and_gas_unaccounted_for_gas_account","title":"Gas Account, Gas Losses and Gas Unaccounted for Gas Account","type":"number","format":"default","description":"Quantity of natural gas lost or unaccounted for, in dekatherms."},{"name":"deliveries_gas_losses_and_unaccounted_for_gas_account","title":"Deliveries, Gas Losses and Unaccounted for Gas Account","type":"number","format":"default","description":"Quantity of natural gas delivered net of gas losses and gas that is unaccounted for, in dekatherms."},{"name":"quantity_of_natural_gas_received_by_utility_gas_of_others_received_for_gathering","title":"Quantity of Natural Gas Received by Utility, Gas of Others Received for Gathering","type":"number","format":"default","description":"Quantity of natural gas received from transporting gas for other companies through the gathering facilities of the utility, in dekatherms."},{"name":"quantity_of_natural_gas_delivered_by_utility_deliveries_of_gas_distributed_for_others","title":"Quantity of Natural Gas Delivered by Utility, Deliveries of Gas Distributed for Others","type":"number","format":"default","description":"Quantity of natural gas delivered by transporting gas of others through the distribution facilities of the utility, in dekatherms."},{"name":"quantity_of_natural_gas_received_by_utility_gas_of_others_received_for_contract_storage","title":"Quantity of Natural Gas Received by Utility, Gas of Others Received for Contract Storage","type":"number","format":"default","description":"Quantity of natural gas received for the purpose of storing gas for other companies, in dekatherms."},{"name":"quantity_of_natural_gas_received_by_utility_other","title":"Quantity of Natural Gas Received by Utility, Other","type":"number","format":"default","description":"Quantity of natural gas received classified as other, in dekatherms."},{"name":"quantity_of_natural_gas_delivered_by_utility_deliveries_of_gas_gathered_for_others","title":"Quantity of Natural Gas Delivered by Utility, Deliveries of Gas Gathered for Others","type":"number","format":"default","description":"Quantity of natural gas delivered by transporting gas for others through the gathering facilities of the utility, in dekatherms."},{"name":"quantity_of_natural_gas_received_by_utility_gas_purchases","title":"Quantity of Natural Gas Received by Utility, Gas Purchases","type":"number","format":"default","description":"Quantity of natural gas received through 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gasoline, butane, propane, and other products extracted from natural gas. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"quantity_of_natural_gas_received_by_utility_other","title":"Quantity of Natural Gas Received by Utility, Other","type":"number","format":"default","description":"Quantity of natural gas received classified as other, in dekatherms."},{"name":"description_of_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Description of Gas Used for Other Deliveries and Gas Used for Other Operations","type":"string","format":"default","description":"Description of gas used for other deliveries and for other operations."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","system_name_axis","type_of_gas_usages_received_from_other_operations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"gas_account_natural_gas_received_from_other_operations_520_instant","dialect":{"table":"gas_account_natural_gas_received_from_other_operations_520_instant"},"title":"520 - Schedule - Gas Account - Natural Gas Received from Other Operations - instant","description":"ferc:ScheduleGasAccountNaturalGasAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"system_name_axis","title":"System Name [Axis]","type":"string","format":"default","description":"ferc:SystemNameAxis"},{"name":"type_of_gas_usages_received_from_other_operations_axis","title":"Type of Gas Usages Received from Other Operations [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish the type of Gas Usages delivered from Other Operations"}],"primary_key":["entity_id","filing_name","publication_time","date","system_name_axis","type_of_gas_usages_received_from_other_operations_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"shipper_supplied_gas_for_the_current_quarter_521_m1_duration","dialect":{"table":"shipper_supplied_gas_for_the_current_quarter_521_m1_duration"},"title":"521M1 - Schedule - Shipper Supplied Gas for the Current Quarter - duration","description":"ferc:ScheduleShipperSuppliedGasForTheCurrentQuarterAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"account_debited_or_credited_axis","title":"Account Debited or Credited [Axis]","type":"string","format":"default","description":"ferc:AccountDebitedOrCreditedAxis"},{"name":"applied_rate_type_axis","title":"Applied Rate Type [Axis]","type":"string","format":"default","description":"ferc:AppliedRateTypeAxis"},{"name":"amount_collected_net_excess_or_deficiency_transmission","title":"Amount Collected, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by transmission function."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_production_extraction","title":"Gas Lost and Unaccounted for Production, Extraction, Processing","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by production/extraction functions, in dekatherms."},{"name":"amount_collected_shipper_supplied_gas_distribution","title":"Amount Collected, Shipper Supplied Gas, Distribution","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for distribution."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_production_extraction_processing","title":"Gas Used for Compressor Station Fuel, Production, Extraction, Processing","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by production/extraction/processing functions, in dekatherms."},{"name":"amount_collected_gas_lost_and_unaccounted_for","title":"Amount Collected, Gas Lost and Unaccounted For","type":"number","format":"default","description":"Total amount of shipper supplied gas lost and unaccounted for."},{"name":"acquired_to_meet_deficiency_purchased_gas","title":"Acquired to Meet Deficiency, Purchased Gas","type":"number","format":"default","description":"Quantity of shipper supplied gas acquired to meet deficiency of purchased gas, in dekatherms."},{"name":"amount_collected_from_acquired_to_meet_deficiency_system_gas","title":"Amount Collected from Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Amount of shipper supplied gas acquired to meet deficiency of system gas."},{"name":"amount_collected_net_excess_or_deficiency","title":"Amount Collected, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total amount of net excess or (deficiency) of shipper supplied gas."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_returned_to_shippers","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Returned to Shippers","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas by returning to shippers."},{"name":"amount_collected_gas_lost_and_unaccounted_for_distribution","title":"Amount Collected, Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by distribution function."},{"name":"disposition_of_excess_gas_gas_returned_to_shippers","title":"Disposition of Excess Gas, Gas Returned to Shippers","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by returning it to shippers, in dekatherms."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by production/extraction/processing functions."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_transmission","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by transmission function."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_distribution","title":"Volume Not Collected, Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as distribution."},{"name":"amount_collected_disposition_of_excess_gas_gas_sold_to_others","title":"Amount Collected, Disposition of Excess Gas, Gas Sold to Others","type":"number","format":"default","description":"Amount of excess shipper supplied gas disposed of by selling to other parties."},{"name":"amount_collected_gas_lost_and_unaccounted_for_gathering","title":"Amount Collected, Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by gathering function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_production_extraction_processing","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as production/extraction/processing."},{"name":"amount_collected_disposition_of_excess_gas_gas_added_to_system_gas","title":"Amount Collected, Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Amount of excess shipper supplied gas disposed of by adding to system gas."},{"name":"shipper_supplied_gas_production_extraction_processing","title":"Quantity of Natural Gas Delivered by Utility, Gas of Others Delivered for Production, Extraction, Processing","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by production/extraction/processing functions, in dekatherms."},{"name":"volume_not_collected_net_excess_or_deficiency_gathering","title":"Volume Not Collected, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as gathering."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_transmission","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by transmission function."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_distribution","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by distribution function."},{"name":"volume_not_collected_net_excess_or_deficiency","title":"Volume Not Collected, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement."},{"name":"amount_collected_acquired_to_meet_deficiency","title":"Amount Collected, Acquired to Meet Deficiency","type":"number","format":"default","description":"Total amount of shipper supplied gas acquired to meet all deficiencies."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized other deliveries."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_other_losses","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized as other losses, in dekatherms."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_distribution","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Distribution","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by distribution function, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_other_deliveries","title":"Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized as other deliveries, in dekatherms."},{"name":"amount_collected_shipper_supplied_gas_storage","title":"Amount Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for storage."},{"name":"volume_not_collected_shipper_supplied_gas_transmission","title":"Volume Not Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_transmission","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as transmission."},{"name":"amount_collected_gas_used_in_compressor_stations","title":"Amount Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of shipper supplied gas used for compressor station fuel."},{"name":"total_volume_of_throughput","title":"Total Volume of Throughput","type":"number","format":"default","description":"Total natural gas pipeline volume of throughput, in dekatherms."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_other_deliveries","title":"Volume Not Collected, Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, not classified as gathering, production/extraction/processing, transmission, distribution, or storage."},{"name":"acquired_to_meet_deficiency_system_gas","title":"Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Quantity of shipper supplied gas acquired to meet deficiency of system gas, in dekatherms."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Volume Not Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as production/extraction/processing."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas used to meet transportation imbalances."},{"name":"volume_not_collected_acquired_to_meet_deficiency_purchased_gas","title":"Volume Not Collected, Acquired to Meet Deficiency, Purchased Gas","type":"number","format":"default","description":"Amount fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet deficiency of purchased gas."},{"name":"shipper_supplied_gas_distribution","title":"Shipper Supplied Gas, Distribution","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by distribution function, in dekatherms."},{"name":"volume_not_collected_shipper_supplied_gas","title":"Volume Not Collected, Shipper Supplied Gas","type":"number","format":"default","description":"Total volume of shipper supplied gas not collected, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_gathering","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as gathering."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_storage","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by storage function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_gathering","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by gathering function."},{"name":"quantity_of_natural_gas_delivered_by_utility_gas_used_for_compressor_station_fuel","title":"Quantity of Natural Gas Delivered by Utility, Gas Used for Compressor Station Fuel","type":"number","format":"default","description":"Quantity of gas consumed for compressor station fuel from the common system gas supply, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_distribution","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as distribution."},{"name":"volume_not_collected_acquired_to_meet_deficiency_system_gas","title":"Volume Not Collected, Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Amount fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet deficiency of system gas."},{"name":"gas_lost_and_unaccounted_for_transmission","title":"Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by transmission function, in dekatherms."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_transmission","title":"Amount Collected, Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by transmission function."},{"name":"shipper_supplied_gas_net_excess_or_deficiency","title":"Shipper Supplied Gas, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total net excess or (deficiency) of shipper supplied gas, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_storage","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as storage."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"amount_collected_net_excess_or_deficiency_production_extraction","title":"Amount Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by production/extraction functions."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_transmission","title":"Volume Not Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as transmission."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function, in dekatherms."},{"name":"shipper_supplied_gas_transmission","title":"Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by transmission function, in dekatherms."},{"name":"amount_collected_net_excess_or_deficiency_storage","title":"Amount Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by storage function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"amount_collected_net_excess_or_deficiency_other_losses","title":"Amount Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"volume_not_collected_shipper_supplied_gas_storage","title":"Volume Not Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by storage function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Volume Not Collected, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, used to meet imbalances."},{"name":"amount_collected_gas_lost_and_unaccounted_for_transmission","title":"Amount Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by transmission function."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Amount Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions."},{"name":"volume_not_collected_net_excess_or_deficiency_storage","title":"Volume Not Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as storage."},{"name":"volume_not_collected_net_excess_or_deficiency_transmission","title":"Volume Not Collected, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as transmission."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_other_losses","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Other Losses","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_other_deliveries","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized as other deliveries."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_sold_to_others","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Sold to Others","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas by selling to others."},{"name":"disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of to meet transportation imbalances, in dekatherms."},{"name":"gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions, in dekatherms."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function."},{"name":"amount_collected_shipper_supplied_gas_transmission","title":"Amount Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for transmission."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_transmission","title":"Accounts Debited or Credited, Shipper Supplied Gas, Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for transmission."},{"name":"acquired_to_meet_deficiency","title":"Acquired to Meet Deficiency","type":"number","format":"default","description":"Total quantity of shipper supplied gas acquired to meet all deficiencies."},{"name":"volume_not_collected_shipper_supplied_gas_production_extraction_processing","title":"Volume Not Collected, Shipper Supplied Gas, Production, Extraction and Processing","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by production/extraction/processing functions, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_distribution","title":"Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by distribution function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized as other deliveries, in dekatherms."},{"name":"amount_collected_gas_lost_and_unaccounted_for_other_deliveries","title":"Amount Collected, Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized as other deliveries."},{"name":"amount_collected_net_excess_or_deficiency_gathering","title":"Amount Collected, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by gathering function."},{"name":"disposition_of_excess_gas_gas_sold_to_others","title":"Disposition of Excess Gas, Gas Sold to Others","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by selling to other parties, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_storage","title":"Gas Lost and Unaccounted for Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by storage function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as distribution."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_gathering","title":"Volume Not Collected, Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as production/extraction/processing."},{"name":"forwardhaul_volume_of_throughput","title":"Forwardhaul Volume of Throughput","type":"number","format":"default","description":"Natural gas pipeline forward haul volume of throughput, in dekatherms."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_storage","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_added_to_system_gas","title":"Volume Not Collected, Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, added to system gas."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_storage","title":"Amount Collected, Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"backhaul_volume_of_throughput","title":"Backhaul Volume of Throughput","type":"number","format":"default","description":"Natural gas pipeline backhaul volume of throughput, in dekatherms."},{"name":"shipper_supplied_gas_gathering","title":"Shipper Supplied Gas, Gathering","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by gathering function, in dekatherms."},{"name":"disposition_of_excess_gas","title":"Disposition of Excess Gas","type":"number","format":"default","description":"Total quantity of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_acquired_to_meet_deficiency_system_gas","title":"Accounts Debited or Credited, Acquired to Meet Deficiency, System Gas","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated shipper supplied gas acquired to meet system gas deficiency."},{"name":"volume_not_collected_gas_used_in_compressor_stations","title":"Volume Not Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel."},{"name":"amount_collected_from_disposition_of_excess_gas","title":"Amount Collected from Disposition of Excess Gas","type":"number","format":"default","description":"Total amount of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_gathering","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by gathering function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_storage","title":"Accounts Debited or Credited, Shipper Supplied Gas, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for storage."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_gathering","title":"Accounts Debited or Credited, Shipper Supplied Gas, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for gathering."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations","type":"number","format":"default","description":"Total fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations."},{"name":"volume_not_collected_net_excess_or_deficiency_other_losses","title":"Volume Not Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"disposition_of_excess_gas_gas_added_to_system_gas","title":"Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by adding it to system gas, in dekatherms."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_transmission","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas","title":"Volume Not Collected, Disposition of Excess Gas","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_distribution","title":"Amount Collected, Gas Used for Compressor Station Fuel, Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by distribution function."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_returned_to_shippers","title":"Volume Not Collected, Disposition of Excess Gas, Gas Returned to Shippers","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, returned to shippers."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_distribution","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by distribution function."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_gathering","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by gathering function, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_gathering","title":"Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by gathering function, in dekatherms."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_storage","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by storage function."},{"name":"volume_not_collected_net_excess_or_deficiency_production_extraction","title":"Volume Not Collected, Net Excess or (Deficiency), Production/Extraction","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as production/extraction."},{"name":"amount_collected_shipper_supplied_gas","title":"Amount Collected, Shipper Supplied Gas","type":"number","format":"default","description":"Total amount of gas provided by shippers under tariff terms and conditions."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function."},{"name":"volume_not_collected_shipper_supplied_gas_gathering","title":"Volume Not Collected, Shipper Supplied Gas, Gathering","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by gathering function, in dekatherms."},{"name":"gas_used_for_compressor_station_fuel_storage","title":"Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by storage function, in dekatherms."},{"name":"amount_collected_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Amount Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by production/extraction/processing functions."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations","type":"number","format":"default","description":"Total amount of shipper supplied gas used for other deliveries and gas used for other operations."},{"name":"amount_collected_net_excess_or_deficiency_distribution","title":"Amount Collected, Net Excess or (Deficiency), Distribution","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by distribution function."},{"name":"volume_not_collected_acquired_to_meet_deficiency","title":"Volume Not Collected, Acquired to Meet Deficiency","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet all deficiencies."},{"name":"volume_not_collected_net_excess_or_deficiency_distribution","title":"Volume Not Collected, Net Excess or (Deficiency), Distribution","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as distribution."},{"name":"gas_used_for_compressor_station_fuel_transmission","title":"Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_sold_to_others","title":"Volume Not Collected, Disposition of Excess Gas, Gas Sold to Others","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, sold to others."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for","title":"Volume Not Collected, Gas Lost and Unaccounted For","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_transmission","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by transmission function."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_production_extraction_processing","title":"Amount Collected, Gas Used for Compressor Station Fuel, Production, Extraction, and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by production/extraction/processing functions."},{"name":"amount_collected_gas_lost_and_unaccounted_for_storage","title":"Amount Collected, Gas Lost and Unaccounted for Storage","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by storage function."},{"name":"amount_collected_from_acquired_to_meet_deficiency_purchased_gas","title":"Amount Collected from Acquired to Meet Deficiency, Purchased Gas","type":"number","format":"default","description":"Amount of shipper supplied gas acquired to meet deficiency of purchased gas."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_transmission","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Transmission","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as storage."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_transmission","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as transmission."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_production_extraction_processing","title":"Accounts Debited or Credited, Shipper Supplied Gas, Production, Extraction and Processing","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for production/extraction/processing."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_transmission","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, 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gas."},{"name":"shipper_supplied_gas_production_extraction_processing","title":"Quantity of Natural Gas Delivered by Utility, Gas of Others Delivered for Production, Extraction, Processing","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by production/extraction/processing functions, in dekatherms."},{"name":"volume_not_collected_net_excess_or_deficiency_gathering","title":"Volume Not Collected, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as gathering."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_transmission","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by transmission function."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_distribution","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by distribution function."},{"name":"volume_not_collected_net_excess_or_deficiency","title":"Volume Not Collected, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement."},{"name":"amount_collected_acquired_to_meet_deficiency","title":"Amount Collected, Acquired to Meet Deficiency","type":"number","format":"default","description":"Total amount of shipper supplied gas acquired to meet all deficiencies."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized other deliveries."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_other_losses","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized as other losses, in dekatherms."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_distribution","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Distribution","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by distribution function, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_other_deliveries","title":"Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized as other deliveries, in dekatherms."},{"name":"amount_collected_shipper_supplied_gas_storage","title":"Amount Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for storage."},{"name":"volume_not_collected_shipper_supplied_gas_transmission","title":"Volume Not Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_transmission","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as transmission."},{"name":"amount_collected_gas_used_in_compressor_stations","title":"Amount Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of shipper supplied gas used for compressor station fuel."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_other_deliveries","title":"Volume Not Collected, Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, not classified as gathering, production/extraction/processing, transmission, distribution, or storage."},{"name":"acquired_to_meet_deficiency_system_gas","title":"Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Quantity of shipper supplied gas acquired to meet deficiency of system gas, in dekatherms."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Volume Not Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as production/extraction/processing."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas used to meet transportation imbalances."},{"name":"volume_not_collected_acquired_to_meet_deficiency_purchased_gas","title":"Volume Not Collected, Acquired to Meet Deficiency, Purchased Gas","type":"number","format":"default","description":"Amount fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet deficiency of purchased gas."},{"name":"shipper_supplied_gas_distribution","title":"Shipper Supplied Gas, Distribution","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by distribution function, in dekatherms."},{"name":"volume_not_collected_shipper_supplied_gas","title":"Volume Not Collected, Shipper Supplied Gas","type":"number","format":"default","description":"Total volume of shipper supplied gas not collected, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_gathering","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as gathering."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_storage","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by storage function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_gathering","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by gathering function."},{"name":"quantity_of_natural_gas_delivered_by_utility_gas_used_for_compressor_station_fuel","title":"Quantity of Natural Gas Delivered by Utility, Gas Used for Compressor Station Fuel","type":"number","format":"default","description":"Quantity of gas consumed for compressor station fuel from the common system gas supply, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_distribution","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as distribution."},{"name":"volume_not_collected_acquired_to_meet_deficiency_system_gas","title":"Volume Not Collected, Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Amount fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet deficiency of system gas."},{"name":"gas_lost_and_unaccounted_for_transmission","title":"Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by transmission function, in dekatherms."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_transmission","title":"Amount Collected, Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by transmission function."},{"name":"shipper_supplied_gas_net_excess_or_deficiency","title":"Shipper Supplied Gas, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total net excess or (deficiency) of shipper supplied gas, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_storage","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as storage."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"amount_collected_net_excess_or_deficiency_production_extraction","title":"Amount Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by production/extraction functions."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_transmission","title":"Volume Not Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as transmission."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function, in dekatherms."},{"name":"shipper_supplied_gas_transmission","title":"Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by transmission function, in dekatherms."},{"name":"amount_collected_net_excess_or_deficiency_storage","title":"Amount Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by storage function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"amount_collected_net_excess_or_deficiency_other_losses","title":"Amount Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"volume_not_collected_shipper_supplied_gas_storage","title":"Volume Not Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by storage function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Volume Not Collected, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, used to meet imbalances."},{"name":"amount_collected_gas_lost_and_unaccounted_for_transmission","title":"Amount Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by transmission function."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Amount Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions."},{"name":"volume_not_collected_net_excess_or_deficiency_storage","title":"Volume Not Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as storage."},{"name":"volume_not_collected_net_excess_or_deficiency_transmission","title":"Volume Not Collected, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as transmission."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_other_losses","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Other Losses","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_other_deliveries","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized as other deliveries."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_sold_to_others","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Sold to Others","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas by selling to others."},{"name":"disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of to meet transportation imbalances, in dekatherms."},{"name":"gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions, in dekatherms."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function."},{"name":"amount_collected_shipper_supplied_gas_transmission","title":"Amount Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for transmission."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_transmission","title":"Accounts Debited or Credited, Shipper Supplied Gas, Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for transmission."},{"name":"acquired_to_meet_deficiency","title":"Acquired to Meet Deficiency","type":"number","format":"default","description":"Total quantity of shipper supplied gas acquired to meet all deficiencies."},{"name":"volume_not_collected_shipper_supplied_gas_production_extraction_processing","title":"Volume Not Collected, Shipper Supplied Gas, Production, Extraction and Processing","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by production/extraction/processing functions, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_distribution","title":"Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by distribution function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized as other deliveries, in dekatherms."},{"name":"amount_collected_gas_lost_and_unaccounted_for_other_deliveries","title":"Amount Collected, Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized as other deliveries."},{"name":"amount_collected_net_excess_or_deficiency_gathering","title":"Amount Collected, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by gathering function."},{"name":"disposition_of_excess_gas_gas_sold_to_others","title":"Disposition of Excess Gas, Gas Sold to Others","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by selling to other parties, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_storage","title":"Gas Lost and Unaccounted for Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by storage function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as distribution."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_gathering","title":"Volume Not Collected, Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as production/extraction/processing."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_storage","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_added_to_system_gas","title":"Volume Not Collected, Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, added to system gas."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_storage","title":"Amount Collected, Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"shipper_supplied_gas_gathering","title":"Shipper Supplied Gas, Gathering","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by gathering function, in dekatherms."},{"name":"disposition_of_excess_gas","title":"Disposition of Excess Gas","type":"number","format":"default","description":"Total quantity of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_acquired_to_meet_deficiency_system_gas","title":"Accounts Debited or Credited, Acquired to Meet Deficiency, System Gas","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated shipper supplied gas acquired to meet system gas deficiency."},{"name":"volume_not_collected_gas_used_in_compressor_stations","title":"Volume Not Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel."},{"name":"amount_collected_from_disposition_of_excess_gas","title":"Amount Collected from Disposition of Excess Gas","type":"number","format":"default","description":"Total amount of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_gathering","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by gathering function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_storage","title":"Accounts Debited or Credited, Shipper Supplied Gas, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for storage."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_gathering","title":"Accounts Debited or Credited, Shipper Supplied Gas, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for gathering."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations","type":"number","format":"default","description":"Total fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations."},{"name":"volume_not_collected_net_excess_or_deficiency_other_losses","title":"Volume Not Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"disposition_of_excess_gas_gas_added_to_system_gas","title":"Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by adding it to system gas, in dekatherms."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_transmission","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas","title":"Volume Not Collected, Disposition of Excess Gas","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_distribution","title":"Amount Collected, Gas Used for Compressor Station Fuel, Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by distribution function."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_returned_to_shippers","title":"Volume Not Collected, Disposition of Excess Gas, Gas Returned to Shippers","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, returned to shippers."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_distribution","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by distribution function."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_gathering","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by gathering function, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_gathering","title":"Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by gathering function, in dekatherms."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_storage","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by storage function."},{"name":"volume_not_collected_net_excess_or_deficiency_production_extraction","title":"Volume Not Collected, Net Excess or (Deficiency), Production/Extraction","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as production/extraction."},{"name":"amount_collected_shipper_supplied_gas","title":"Amount Collected, Shipper Supplied Gas","type":"number","format":"default","description":"Total amount of gas provided by shippers under tariff terms and conditions."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function."},{"name":"volume_not_collected_shipper_supplied_gas_gathering","title":"Volume Not Collected, Shipper Supplied Gas, Gathering","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by gathering function, in dekatherms."},{"name":"gas_used_for_compressor_station_fuel_storage","title":"Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by storage function, in dekatherms."},{"name":"amount_collected_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Amount Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by production/extraction/processing functions."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations","type":"number","format":"default","description":"Total amount of shipper supplied gas used for other deliveries and gas used for other 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from Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Amount of shipper supplied gas acquired to meet deficiency of system gas."},{"name":"amount_collected_net_excess_or_deficiency","title":"Amount Collected, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total amount of net excess or (deficiency) of shipper supplied gas."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_returned_to_shippers","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Returned to Shippers","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas by returning to shippers."},{"name":"amount_collected_gas_lost_and_unaccounted_for_distribution","title":"Amount Collected, Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by distribution function."},{"name":"disposition_of_excess_gas_gas_returned_to_shippers","title":"Disposition of Excess Gas, Gas Returned to Shippers","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of by returning it to shippers, in dekatherms."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by production/extraction/processing functions."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_transmission","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by transmission function."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_distribution","title":"Volume Not Collected, Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as distribution."},{"name":"amount_collected_disposition_of_excess_gas_gas_sold_to_others","title":"Amount Collected, Disposition of Excess Gas, Gas Sold to Others","type":"number","format":"default","description":"Amount of excess shipper supplied gas disposed of by selling to other parties."},{"name":"amount_collected_gas_lost_and_unaccounted_for_gathering","title":"Amount Collected, Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by gathering function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_production_extraction_processing","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as production/extraction/processing."},{"name":"amount_collected_disposition_of_excess_gas_gas_added_to_system_gas","title":"Amount Collected, Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Amount of excess shipper supplied gas disposed of by adding to system gas."},{"name":"shipper_supplied_gas_production_extraction_processing","title":"Quantity of Natural Gas Delivered by Utility, Gas of Others Delivered for Production, Extraction, Processing","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by production/extraction/processing functions, in dekatherms."},{"name":"volume_not_collected_net_excess_or_deficiency_gathering","title":"Volume Not Collected, Net Excess or (Deficiency), Gathering","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as gathering."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_transmission","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized by transmission function."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_distribution","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by distribution function."},{"name":"volume_not_collected_net_excess_or_deficiency","title":"Volume Not Collected, Net Excess or (Deficiency)","type":"number","format":"default","description":"Total amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement."},{"name":"amount_collected_acquired_to_meet_deficiency","title":"Amount Collected, Acquired to Meet Deficiency","type":"number","format":"default","description":"Total amount of shipper supplied gas acquired to meet all deficiencies."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized other deliveries."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_other_losses","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized as other losses, in dekatherms."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_distribution","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Distribution","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by distribution function, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_other_deliveries","title":"Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized as other deliveries, in dekatherms."},{"name":"amount_collected_shipper_supplied_gas_storage","title":"Amount Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for storage."},{"name":"volume_not_collected_shipper_supplied_gas_transmission","title":"Volume Not Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by transmission function, in dekatherms."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_transmission","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as transmission."},{"name":"amount_collected_gas_used_in_compressor_stations","title":"Amount Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of shipper supplied gas used for compressor station fuel."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_other_deliveries","title":"Volume Not Collected, Gas Lost and Unaccounted for Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, not classified as gathering, production/extraction/processing, transmission, distribution, or storage."},{"name":"acquired_to_meet_deficiency_system_gas","title":"Acquired to Meet Deficiency, System Gas","type":"number","format":"default","description":"Quantity of shipper supplied gas acquired to meet deficiency of system gas, in dekatherms."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_production_extraction_processing","title":"Volume Not Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as production/extraction/processing."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas used to meet transportation imbalances."},{"name":"volume_not_collected_acquired_to_meet_deficiency_purchased_gas","title":"Volume Not Collected, Acquired to Meet Deficiency, Purchased Gas","type":"number","format":"default","description":"Amount fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for gas acquired to meet deficiency of purchased gas."},{"name":"shipper_supplied_gas_distribution","title":"Shipper Supplied Gas, Distribution","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by distribution function, in dekatherms."},{"name":"volume_not_collected_shipper_supplied_gas","title":"Volume Not Collected, Shipper Supplied Gas","type":"number","format":"default","description":"Total volume of shipper supplied gas not collected, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_gathering","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as gathering."},{"name":"shipper_supplied_gas_net_excess_or_deficiency_storage","title":"Shipper Supplied Gas, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Net excess or (deficiency) of shipper supplied gas categorized by storage function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_gathering","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized by gathering function."},{"name":"quantity_of_natural_gas_delivered_by_utility_gas_used_for_compressor_station_fuel","title":"Quantity of Natural Gas Delivered by Utility, Gas Used for Compressor Station Fuel","type":"number","format":"default","description":"Quantity of gas consumed for compressor station fuel from the common system gas supply, in dekatherms."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_distribution","title":"Volume Not Collected, Gas Used for 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Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"amount_collected_net_excess_or_deficiency_production_extraction","title":"Amount Collected, Gas Lost and Unaccounted for Production, Extraction and Processing","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by production/extraction functions."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_transmission","title":"Volume Not Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as transmission."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function, in dekatherms."},{"name":"shipper_supplied_gas_transmission","title":"Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by transmission function, in dekatherms."},{"name":"amount_collected_net_excess_or_deficiency_storage","title":"Amount Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized by storage function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Other Deliveries","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"amount_collected_net_excess_or_deficiency_other_losses","title":"Amount Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"volume_not_collected_shipper_supplied_gas_storage","title":"Volume Not Collected, Shipper Supplied Gas, Storage","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by storage function, in dekatherms."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Volume Not Collected, Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, used to meet imbalances."},{"name":"amount_collected_gas_lost_and_unaccounted_for_transmission","title":"Amount Collected, Gas Lost and Unaccounted for Transmission","type":"number","format":"default","description":"Amount of shipper supplied gas lost and unaccounted for categorized by transmission function."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Amount Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions."},{"name":"volume_not_collected_net_excess_or_deficiency_storage","title":"Volume Not Collected, Net Excess or (Deficiency), Storage","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as storage."},{"name":"volume_not_collected_net_excess_or_deficiency_transmission","title":"Volume Not Collected, Net Excess or (Deficiency), Transmission","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, classified as transmission."},{"name":"accounts_debited_or_credited_net_excess_or_deficiency_other_losses","title":"Accounts Debited or Credited, Net Excess or (Deficiency), Other Losses","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with net excess or (deficiency) of shipper supplied gas categorized as other losses."},{"name":"accounts_debited_or_credited_gas_lost_and_unaccounted_for_other_deliveries","title":"Accounts Debited or Credited, Gas Lost and Unaccounted for Other Deliveries","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas lost and unaccounted for categorized as other deliveries."},{"name":"accounts_debited_or_credited_disposition_of_excess_gas_gas_sold_to_others","title":"Accounts Debited or Credited, Disposition of Excess Gas, Gas Sold to Others","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated disposition of excess shipper supplied gas by selling to others."},{"name":"disposition_of_excess_gas_gas_used_to_meet_imbalances","title":"Disposition of Excess Gas, Gas Used to Meet Imbalances","type":"number","format":"default","description":"Quantity of excess shipper supplied gas disposed of to meet transportation imbalances, in dekatherms."},{"name":"gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Quantity of shipper supplied gas used for compressor station fuel categorized by production/extraction/processing functions, in dekatherms."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_gathering","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Gathering","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by gathering function."},{"name":"amount_collected_shipper_supplied_gas_transmission","title":"Amount Collected, Shipper Supplied Gas, Transmission","type":"number","format":"default","description":"Amount of gas provided by shippers under tariff terms and conditions for transmission."},{"name":"amount_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_storage","title":"Amount Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for other deliveries and gas used for other operations categorized by storage function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_transmission","title":"Accounts Debited or Credited, Shipper Supplied Gas, Transmission","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for transmission."},{"name":"acquired_to_meet_deficiency","title":"Acquired to Meet Deficiency","type":"number","format":"default","description":"Total quantity of shipper supplied gas acquired to meet all deficiencies."},{"name":"volume_not_collected_shipper_supplied_gas_production_extraction_processing","title":"Volume Not Collected, Shipper Supplied Gas, Production, Extraction and Processing","type":"number","format":"default","description":"Volume of shipper supplied gas not collected categorized by production/extraction/processing functions, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_distribution","title":"Gas Lost and Unaccounted for Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by distribution function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_other_deliveries","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, 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to other parties, in dekatherms."},{"name":"gas_lost_and_unaccounted_for_storage","title":"Gas Lost and Unaccounted for Storage","type":"number","format":"default","description":"Quantity of shipper supplied gas lost and unaccounted for categorized by storage function, in dekatherms."},{"name":"gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Quantity of shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function, in dekatherms."},{"name":"accounts_debited_or_credited_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Accounts Debited or Credited, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for other deliveries and gas used for other operations categorized by distribution function."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations_distribution","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations, Distribution","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations, classified as distribution."},{"name":"volume_not_collected_gas_lost_and_unaccounted_for_gathering","title":"Volume Not Collected, Gas Lost and Unaccounted for Gathering","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement that is lost and unaccounted for, classified as gathering."},{"name":"volume_not_collected_gas_used_for_compressor_station_fuel_production_extraction_processing","title":"Volume Not Collected, Gas Used for Compressor Station Fuel, Production, Extraction and Processing","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel, classified as production/extraction/processing."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_storage","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"volume_not_collected_disposition_of_excess_gas_gas_added_to_system_gas","title":"Volume Not Collected, Disposition of Excess Gas, Gas Added to System Gas","type":"number","format":"default","description":"Amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement for the disposition of excess gas, added to system gas."},{"name":"amount_collected_gas_used_for_compressor_station_fuel_storage","title":"Amount Collected, Gas Used for Compressor Station Fuel, Storage","type":"number","format":"default","description":"Amount of shipper supplied gas used for compressor station fuel categorized by storage function."},{"name":"shipper_supplied_gas_gathering","title":"Shipper Supplied Gas, Gathering","type":"number","format":"default","description":"Quantity of gas supplied from shippers categorized by gathering function, in dekatherms."},{"name":"disposition_of_excess_gas","title":"Disposition of Excess Gas","type":"number","format":"default","description":"Total quantity of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_acquired_to_meet_deficiency_system_gas","title":"Accounts Debited or Credited, Acquired to Meet Deficiency, System Gas","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated shipper supplied gas acquired to meet system gas deficiency."},{"name":"volume_not_collected_gas_used_in_compressor_stations","title":"Volume Not Collected, Gas Used in Compressor Stations","type":"number","format":"default","description":"Total amount of fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for compressor station fuel."},{"name":"amount_collected_from_disposition_of_excess_gas","title":"Amount Collected from Disposition of Excess Gas","type":"number","format":"default","description":"Total amount of excess shipper supplied gas disposed."},{"name":"accounts_debited_or_credited_gas_used_for_compressor_station_fuel_gathering","title":"Accounts Debited or Credited, Gas Used for Compressor Station Fuel, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas used for compressor station fuel categorized by gathering function."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_storage","title":"Accounts Debited or Credited, Shipper Supplied Gas, Storage","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for storage."},{"name":"accounts_debited_or_credited_shipper_supplied_gas_gathering","title":"Accounts Debited or Credited, Shipper Supplied Gas, Gathering","type":"string","format":"default","description":"Description of account(s) or account number(s) debited or credited associated with shipper supplied gas for gathering."},{"name":"volume_not_collected_gas_used_for_other_deliveries_and_gas_used_for_other_operations","title":"Volume Not Collected, Gas Used for Other Deliveries and Gas Used for Other Operations","type":"number","format":"default","description":"Total fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement used for other deliveries and other operations."},{"name":"volume_not_collected_net_excess_or_deficiency_other_losses","title":"Volume Not Collected, Net Excess or (Deficiency), Other Losses","type":"number","format":"default","description":"Amount of net excess or (deficient) fuel (in dekatherms) waived, discounted or reduced as part of a negotiated rate agreement, not classified as gathering, production/extraction/processing, transmission, distribution, and storage."},{"name":"disposition_of_excess_gas_gas_added_to_system_gas","title":"Disposition of Excess Gas, Gas Added to System 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