{"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":"corporate_officer_certification_signature","title":"Corporate Officer Certification Signature","type":"string","format":"default","description":"Signature of Corporate Officer to certify the report."},{"name":"attestation_title","title":"Signing Person Title","type":"string","format":"default","description":"Title of person signing the corporate officer's certification."},{"name":"attestation_name","title":"Signing Person Name","type":"string","format":"default","description":"Name of person signing the corporate officer's certification."},{"name":"attestation_date","title":"Signed Date","type":"date","format":"default","description":"Date that corporate officer's certification was signed."}],"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":"submission_type","title":"Original Submission or Resubmission","type":"string","format":"default","description":"Enter a value of \"O\" for an original submission.  Enter a value of \"R\" for a resubmission."},{"name":"report_year","title":"Report Year","type":"integer","format":"default","description":"Year of the report."},{"name":"address_of_principal_office_at_end_of_period","title":"Address of Principal Office at End of Period","type":"string","format":"default","description":"Address of principal office at end of period (Street, City, State, Zip Code)."},{"name":"report_date","title":"Report Date","type":"date","format":"default","description":"The date the report was submitted."},{"name":"address_of_contact_person","title":"Address of Contact Person","type":"string","format":"default","description":"Address of Contact Person (Street, City, State, Zip Code)."},{"name":"legal_entity_identifier","title":"Legal Entity Identifier","type":"string","format":"default","description":"Legal Entity Identification Number issued by Global Legal Entity Identifier Foundation (GLEIF.org). 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If the value is true, it means that the values are migrated."},{"name":"respondent_legal_name","title":"Respondent Legal Name","type":"string","format":"default","description":"Exact legal name of the respondent."}],"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 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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_non_traditional_rate_treatment_afforded_new_projects_abstract","title":"Schedule Non-Traditional Rate Treatment Afforded New Projects [Abstract]","type":"string","format":"default","description":"ferc:ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract"},{"name":"schedule_accumulated_provision_for_depreciation_of_gas_utility_plant_abstract","title":"Schedule Accumulated Provision for Depreciation of Gas Utility Plant [Abstract]","type":"string","format":"default","description":"ferc:ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract"},{"name":"schedule_transmission_system_peak_deliveries_abstract","title":"Schedule Transmission System Peak Deliveries 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schedule on the list of schedules."},{"name":"schedule_auxiliary_peaking_facilities_abstract","title":"Schedule Auxiliary Peaking Facilities [Abstract]","type":"string","format":"default","description":"ferc:ScheduleAuxiliaryPeakingFacilitiesAbstract"},{"name":"schedule_other_deferred_credits_abstract","title":"Schedule Other Deferred Credits [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherDeferredCreditsAbstract"},{"name":"schedule_other_regulatory_assets_abstract","title":"Schedule Other Regulatory Assets [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherRegulatoryAssetsAbstract"},{"name":"schedule_exchange_and_imbalance_transactions_abstract","title":"Schedule Exchange and Imbalance Transactions [Abstract]","type":"string","format":"default","description":"ferc:ScheduleExchangeAndImbalanceTransactionsAbstract"},{"name":"schedule_gas_operating_revenues_abstract","title":"Schedule Gas Operating Revenues 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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":"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":"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":"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."},{"name":"incorporation_date","title":"Incorporation Date","type":"date","format":"default","description":"The date when the respondent was incorporated."},{"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":"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":"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":"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":"organization_date","title":"Organization Date If Not Incorporated","type":"date","format":"default","description":"Date respondent was organized, if not Incorporated."},{"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":"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":"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_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":"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":"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":"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."}],"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":"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":"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_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":"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_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":"footnote_references","title":"Footnote References","type":"string","format":"default","description":"References to footnote providing additional information."},{"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":"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."}],"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_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."},{"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."}],"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_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_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_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."},{"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."}],"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":"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."},{"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","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_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."},{"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_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_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_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_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_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_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_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_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_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."}],"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"cash","title":"Cash","type":"number","format":"default","description":"This account shall include the amount of current cash funds except working funds."},{"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":"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":"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":"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":"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":"advances_for_gas","title":"Advances for Gas","type":"number","format":"default","description":"Summation of Account (166 thru 167)"},{"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":"utility_plant_net","title":"Utility Plant, Net","type":"number","format":"default","description":"Total Utility Plant less Accumulated Provision for Depreciation, Amortization, and Depletion."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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)"},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."}],"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":"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":"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":"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":"capital_stock_subscribed","title":"Capital Stock Subscribed","type":"number","format":"default","description":"Summation of account 202 and account 205."},{"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":"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":"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":"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":"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":"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_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":"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_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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."}],"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."},{"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":"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":"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":"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":"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":"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_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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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_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":"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":"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":"donations","title":"Donations","type":"number","format":"default","description":"This account shall include all payments or donations for charitable, social or community welfare purposes."},{"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":"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":"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":"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":"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":"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":"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."}],"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 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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_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 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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."}],"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":"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":"appropriated_retained_earnings_amortization_reserve_federal_abstract","title":"Appropriated Retained Earnings, Amortization Reserve, Federal [Abstract]","type":"string","format":"default","description":"ferc:AppropriatedRetainedEarningsAmortizationReserveFederalAbstract"},{"name":"unappropriated_undistributed_subsidiary_earnings_abstract","title":"Unappropriated Undistributed Subsidiary Earnings [Abstract]","type":"string","format":"default","description":"ferc:UnappropriatedUndistributedSubsidiaryEarningsAbstract"},{"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":"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":"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":"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"}],"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_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":"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. 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Includes items or amounts as the Commission may require or approve."},{"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."}],"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":"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_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."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  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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","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":"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_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":"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","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":"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":"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":"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":"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."},{"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":"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","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."}],"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":"other_retirements_of_balances_impacting_cash_flows_from_financing_activities","title":"Other Retirements of Balances Impacting Cash Flows from Financing Activities","type":"number","format":"default","description":"Cash outflows related to retirements of balances affecting financing activities that are not separately disclosed in the statement of cash flows."},{"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":"dividends_on_common_stock","title":"Dividends on Common Stock","type":"number","format":"default","description":"Cash payments (outflows) made to pay dividends on common stock."},{"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":"proceeds_from_issuance_of_common_stock_financing_activities","title":"Proceeds from Issuance of Common Stock, Financing Activities","type":"number","format":"default","description":"Cash proceeds (inflows) from issuance of common stock."},{"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":"dividends_on_preferred_stock","title":"Dividends on Preferred Stock","type":"number","format":"default","description":"Cash payments (outflows) made to pay dividends on preferred stock."},{"name":"proceeds_from_issuance_of_preferred_stock_financing_activities","title":"Proceeds from Issuance of Preferred Stock, Financing Activities","type":"number","format":"default","description":"Cash proceeds (inflows) from issuance of preferred stock."},{"name":"investment_tax_credit_adjustments_net","title":"Investment Tax Credit Adjustments (Net)","type":"number","format":"default","description":"Current period changes in taxes credits, consisting of reductions in taxes owed as a result of meeting certain tax policy obligation, to be received in the future."},{"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":"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":"net_increase_decrease_in_receivables_operating_activities","title":"Net (Increase) Decrease in Receivables, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in amounts due from customers for sale of goods or services."},{"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":"undistributed_earnings_from_subsidiary_companies_operating_activities","title":"Undistributed Earnings from Subsidiary Companies, Operating Activities","type":"number","format":"default","description":"Current period change in undistributed earnings attributed to subsidiary companies, to reconcile net income to cash provided (used in) operating activities."},{"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":"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":"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":"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_payables_and_accrued_expenses_operating_activities","title":"Net Increase (Decrease) in Payables and Accrued Expenses, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in obligations recorded in accounts payable and accrued expenses."},{"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":"purchase_of_investment_securities","title":"Purchase of Investment Securities","type":"number","format":"default","description":"Current period acquisitions (cash outflows) of investment securities."},{"name":"collections_on_loans","title":"Collections on Loans","type":"number","format":"default","description":"Cash inflows from the collection of outstanding loan receivables."},{"name":"net_cash_provided_by_used_in_operating_activities","title":"Net Cash Provided by (Used In) Operating Activities","type":"number","format":"default","description":"Amount of cash inflows (outflows) generated by the operating activities."},{"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":"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":"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":"other_construction_and_acquisition_of_plant_investment_activities","title":"Other Construction and Acquisition of Plant, Investment Activities","type":"number","format":"default","description":"Cash outflows associated with the construction or acquisition of physical assets of the plant."},{"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":"proceeds_from_issuance_of_long_term_debt_financing_activities","title":"Proceeds from Issuance of Long-Term Debt, Financing Activities","type":"number","format":"default","description":"Cash proceeds (inflows) from issuance of long term debt (debt that matures past 12 months)."},{"name":"payments_for_retirement_of_common_stock_financing_activities","title":"Payments for Retirement of Common Stock, Financing Activities","type":"number","format":"default","description":"Cash payments (outflows) made towards retiring (extinguishing) common stock."},{"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_other_regulatory_assets_operating_activities","title":"Net (Increase) Decrease in Other Regulatory Assets, Operating Activities","type":"number","format":"default","description":"Current period increase (decrease) in regulatory assets balances."},{"name":"noncash_adjustments_to_cash_flows_from_operating_activities","title":"Noncash Adjustments to Cash Flows from Operating Activities","type":"number","format":"default","description":"Current period noncash adjustments to reconcile net income to cash provided by (used in) operating activities, that need to be disclosed separately in the statement of cash flows (i.e. amortization of intangible assets, deferral of income 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_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":"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":"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":"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":"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":"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. 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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_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_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_interim_disclosure_text_block","title":"Disclosure of Interim Disclosure [Text Block]","type":"string","format":"default","description":"For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted."},{"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_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_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."},{"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_rate_treatment_for_unamortized_loss_on_reacquired_debt_and_unamortized_gain_on_reacquired_debt_text_block","title":"Disclosure of Rate Treatment for Unamortized Loss on Reacquired Debt and Unamortized Gain on Reacquired Debt [Text Block]","type":"string","format":"default","description":"Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these item.  See General Instruction 17 of the Uniform System of Accounts."},{"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_retained_earnings_restrictions_text_block","title":"Disclosure of Retained Earnings Restrictions [Text Block]","type":"string","format":"default","description":"Disclosure of any retained earnings restrictions. 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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_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."}],"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 - 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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_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_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":"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":"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":"abandonment_of_leases","title":"Abandonment of Leases","type":"number","format":"default","description":"Amount of provision for abandonment of natural gas leases."},{"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":"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_net","title":"Utility Plant, Net","type":"number","format":"default","description":"Total Utility Plant less Accumulated Provision for Depreciation, Amortization, and Depletion."},{"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":"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":"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":"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":"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_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_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_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":"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":"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":"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_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_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_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."}],"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_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":"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":"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":"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":"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":"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":"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_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":"services_retirements","title":"Services, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 380 Services."},{"name":"distribution_plant_adjustments","title":"Distribution Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for distribution plant."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"wells_retirements","title":"Wells, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 352 Wells."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"house_regulators_adjustments","title":"House Regulators, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 383 House regulators."},{"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_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":"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":"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":"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_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":"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":"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":"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":"meter_installations_adjustments","title":"Meter Installations, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 382 Meter installations."},{"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":"distribution_plant_transfers","title":"Distribution Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) distribution plant."},{"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_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":"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":"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":"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":"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_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":"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":"meters_adjustments","title":"Meters, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 381 Meters."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"reservoirs_adjustments","title":"Reservoirs, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352.2 Reservoirs."},{"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":"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":"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":"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":"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":"lines_additions","title":"Lines, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 353 Lines."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"land_additions","title":"Land, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 350.1 Land."},{"name":"organization_adjustments","title":"Organization, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 301 organization."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"reservoirs_additions","title":"Reservoirs, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352.2 Reservoirs."},{"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":"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":"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":"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":"land_adjustments","title":"Land, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 350.1 Land."},{"name":"organization_transfers","title":"Organization, Transfers","type":"number","format":"default","description":"The cost of items transferred into (out of) account 301 organization."},{"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":"other_structures_adjustments","title":"Other Structures, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 329 other structures."},{"name":"meters_transfers","title":"Meters, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 381 Meters."},{"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":"land_transfers","title":"Land, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 350.1 Land."},{"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":"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":"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":"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":"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":"field_lines_adjustments","title":"Field Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 332 field lines."},{"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":"reservoirs_transfers","title":"Reservoirs, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352.2 Reservoirs."},{"name":"wells_adjustments","title":"Wells, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 352 Wells."},{"name":"organization_additions","title":"Organization, Additions","type":"number","format":"default","description":"The cost of acquisition of items as classified in account 301 organization."},{"name":"producing_leaseholds_adjustments","title":"Producing Leaseholds, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.2 producing leaseholds."},{"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":"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":"producing_lands_adjustments","title":"Producing Lands, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.1 producing lands."},{"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":"transmission_plant_additions","title":"Transmission Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for transmission plant."},{"name":"liquefaction_equipment_adjustments","title":"Liquefaction Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.1 Liquefaction equipment."},{"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":"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":"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":"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":"house_regulators_transfers","title":"House Regulators, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 383 House regulators."},{"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":"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":"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":"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_retirements","title":"Organization, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in account 301 organization."},{"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":"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":"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":"other_structures_transfers","title":"Other Structures, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 329 other structures."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"meters_additions","title":"Meters, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 381 Meters."},{"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":"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":"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":"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":"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":"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":"gas_holders_transfers","title":"Gas Holders, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 362 Gas holders."},{"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":"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":"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":"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":"wells_additions","title":"Wells, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 352 Wells."},{"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"wells_transfers","title":"Wells, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 352 Wells."},{"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":"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":"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":"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":"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":"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."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"gas_rights_adjustments","title":"Gas Rights, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 325.3 gas rights."},{"name":"vaporizing_equipment_adjustments","title":"Vaporizing Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 363.2 Vaporizing 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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"lines_transfers","title":"Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 353 Lines."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"gas_plant_purchased_adjustments","title":"Gas Plant Purchased, Adjustments","type":"number","format":"default","description":"The cost of adjustments to gas plant purchased."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"lines_adjustments","title":"Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 353 Lines."},{"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":"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":"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":"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":"lines_retirements","title":"Lines, Retirements","type":"number","format":"default","description":"The cost of the disposal of items as classified in Account 353 Lines."},{"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":"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":"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":"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":"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_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":"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":"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":"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":"underground_storage_plant_adjustments","title":"Underground Storage Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to underground storage plant."},{"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":"products_extraction_plant_adjustments","title":"Products Extraction Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to production extraction 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":"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":"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":"transmission_plant_transfers","title":"Transmission Plant, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) transmission plant."},{"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":"meter_installations_transfers","title":"Meter Installations, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 382 Meter installations."},{"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":"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":"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":"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":"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":"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":"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":"pipelines_adjustments","title":"Pipe Lines, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 343 pipe lines."},{"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":"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":"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":"gas_plant_sold_adjustments","title":"Gas Plant Sold, Adjustments","type":"number","format":"default","description":"The cost of adjustments to gas plant sold."},{"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":"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":"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":"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":"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":"gas_holders_adjustments","title":"Gas Holders, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 362 Gas holders."},{"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":"services_adjustments","title":"Services, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Account 380 Services."},{"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":"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_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":"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":"pipelines_transfers","title":"Pipe Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 343 pipe lines."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"services_additions","title":"Services, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified in Account 380 Services."},{"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"field_lines_transfers","title":"Field Lines, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 332 field lines."},{"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"transmission_plant_adjustments","title":"Transmission Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments for transmission 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":"services_transfers","title":"Services, Transfers","type":"number","format":"default","description":"The cost of transfers into (out of) Account 380 Services."},{"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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_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":"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":"distribution_plant_additions","title":"Distribution Plant, Additions","type":"number","format":"default","description":"The cost of acquisitions of items as classified for distribution plant."},{"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":"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":"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":"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":"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":"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":"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":"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_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."}],"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":"underground_storage_plant","title":"Underground Storage Plant","type":"number","format":"default","description":"Total cost in connection with underground storage plant."},{"name":"distribution_plant","title":"Distribution Plant","type":"number","format":"default","description":"The total cost in connection with distribution plant."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"natural_gas_production_plant","title":"Natural Gas Production Plant","type":"number","format":"default","description":"Total costs in connection with natural gas production plant."},{"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":"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":"transmission_plant","title":"Transmission Plant","type":"number","format":"default","description":"The total cost in connection with transmission plant."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"gas_plant_sold","title":"Gas Plant Sold","type":"number","format":"default","description":"The total cost in connection with gas plant sold."},{"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_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":"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":"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":"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":"gas_plant_purchased","title":"Gas Plant Purchased","type":"number","format":"default","description":"The total cost in connection with gas plant purchased."},{"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":"other_storage_plant","title":"Other Storage Plant","type":"number","format":"default","description":"Total cost in connection with other storage plant."},{"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_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":"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":"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":"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":"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_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":"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":"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":"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":"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_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":"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":"products_extraction_plant","title":"Products Extraction Plant","type":"number","format":"default","description":"Total costs in connection with production extraction plant."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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."}],"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":"lessor_name","title":"Lessor Name","type":"string","format":"default","description":"Name of Lessor for 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":"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."}],"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 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":"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_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":"lessee_name","title":"Lessee Name","type":"string","format":"default","description":"Name of company who holds the lease of property."},{"name":"lease_description","title":"Lease Description","type":"string","format":"default","description":"Description of lease."},{"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","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 - 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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":"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."},{"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."}],"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":"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."},{"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","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":"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":"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 ."},{"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":"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":"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":"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":"location_or_name_of_facility","title":"Location or Name of Facility","type":"string","format":"default","description":"Description of facility's name and location."}],"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":"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."},{"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."}],"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":"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 ."},{"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":"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":"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."}],"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":"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."},{"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."}],"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_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_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_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."},{"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."}],"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_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_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_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_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_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":"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_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":"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."},{"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."}],"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_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_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_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_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_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_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_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_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","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_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."},{"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_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_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."}],"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 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Other Accounts - 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":"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"},{"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_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":"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."},{"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","other_clearing_accounts_axis","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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"},{"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_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."}],"primary_key":["entity_id","filing_name","publication_time","date","other_clearing_accounts_axis","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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":"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_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":"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","other_debit_or_credit_items_axis","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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 - Schedule - Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) - Other Debit or Credit Items - 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":"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":"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_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."}],"primary_key":["entity_id","filing_name","publication_time","date","other_debit_or_credit_items_axis","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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_duration","dialect":{"table":"accumulated_provision_for_depreciation_of_gas_utility_plant_account_108_section_a_219_duration"},"title":"219 - 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":"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_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":"other_accounts","title":"Other Accounts","type":"number","format":"default","description":"Amount representing the total of changes to depreciation provision included in other accounts."},{"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":"depreciation_provision","title":"Depreciation Provision","type":"number","format":"default","description":"The total amount of depreciation provision for the period."},{"name":"depreciation_expense_excluding_adjustments","title":"Depreciation Expense, Excluding Adjustments","type":"number","format":"default","description":"Depreciation expese excluding permissible adjustments."},{"name":"other_clearing_accounts","title":"Other Clearing Accounts","type":"number","format":"default","description":"Amounts held in other clearing accounts."},{"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":"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":"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":"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":"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":"transportation_expenses_clearing","title":"Transportation Expenses-Clearing","type":"number","format":"default","description":"Amount of transportation expenses held in clearing account."},{"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":"book_cost_of_retired_plant","title":"Book Cost of Retired Plant","type":"number","format":"default","description":"The book value of plant being retired."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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_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":"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","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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_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."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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_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":"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_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."},{"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_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_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_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_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_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_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."}],"primary_key":["entity_id","filing_name","publication_time","date","utility_type_axis","accumulated_provision_for_depreciation_of_gas_utility_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":"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_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":"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_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_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_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_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_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":"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_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."},{"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":"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_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_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_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_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_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_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":"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":"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_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_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":"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."}],"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":"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":"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_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":"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":"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":"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_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_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":"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":"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":"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":"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":"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":"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":"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":"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":"stored_gas_inventory","title":"Stored Gas Inventory","type":"number","format":"default","description":"Total amount of gas stored in inventory."},{"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":"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":"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":"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":"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":"stored_gas_inventory_units","title":"Stored Gas Inventory, Units","type":"number","format":"default","description":"Total amount of gas inventory in storage, in dekatherms."}],"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":"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":"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_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_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":"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_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":"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_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."}],"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_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."}],"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":"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":"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_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":"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_acquisition_for_investments","title":"Date of Acquisition for Investments","type":"date","format":"default","description":"Date that respondent acquired the underlying investment."},{"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":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of 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."}],"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":"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."},{"name":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond investments."}],"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_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_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_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":"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_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":"date_of_acquisition_for_investments","title":"Date of Acquisition for Investments","type":"date","format":"default","description":"Date that respondent acquired the underlying investment."},{"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":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of 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_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_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."}],"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_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."},{"name":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond investments."}],"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_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."},{"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."}],"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":"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_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_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."},{"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":"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":"description_of_investment","title":"Description of Investment","type":"string","format":"default","description":"Description of 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_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."}],"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":"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":"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":"investments_in_bonds_principal","title":"Investments in Bonds, Principal","type":"number","format":"default","description":"Principal balance of bond 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_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_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."}],"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":"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":"investments_in_subsidiary_companies_axis","title":"Investments in Subsidiary Companies [Axis]","type":"string","format":"default","description":"ferc:InvestmentsInSubsidiaryCompaniesAxis"},{"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":"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."},{"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":"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":"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."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","subsidiary_company_axis","investments_in_subsidiary_companies_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":"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":"investments_in_subsidiary_companies_axis","title":"Investments in Subsidiary Companies [Axis]","type":"string","format":"default","description":"ferc:InvestmentsInSubsidiaryCompaniesAxis"},{"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","subsidiary_company_axis","investments_in_subsidiary_companies_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":"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."},{"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."}],"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_interest","title":"Prepaid Interest","type":"number","format":"default","description":"Amount representing prepayment of interest."},{"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":"prepaid_taxes","title":"Prepaid Taxes","type":"number","format":"default","description":"Amount representing prepayment of taxes."},{"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":"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":"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_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_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."},{"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_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":"description_of_extraordinary_property_loss","title":"Description of Extraordinary Property Loss","type":"string","format":"default","description":"Description of extraordinary property loss."}],"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_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":"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."}],"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_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":"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_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."},{"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":"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."}],"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":"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."},{"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":"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_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":"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":"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":"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."}],"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_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."}],"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":"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":"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."},{"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":"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_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."}],"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_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":"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_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."}],"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":"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":"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."}],"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_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":"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."}],"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":"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_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":"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":"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_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":"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_debited_to_account","title":"Adjustments Debited to Account","type":"number","format":"default","description":"Amount of debit adjustment 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."}],"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. 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.)"}],"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":"accumulated_deferred_income_taxes_account_190_classified_by_tax_types_234_duration","dialect":{"table":"accumulated_deferred_income_taxes_account_190_classified_by_tax_types_234_duration"},"title":"234 - Schedule - Accumulated Deferred Income Taxes (Account 190) - Classified by Tax Types - 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 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deferred income tax, other income and deductions."},{"name":"state_income_tax_changes_debited_to_provision_for_deferred_income_taxes_other_income_and_deductions","title":"State Income Tax Changes Debited to Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"Amount of state income tax debited to the provision for deferred income tax, other income and deductions."},{"name":"local_income_tax_changes_credited_to_provision_for_deferred_income_taxes_operating_income","title":"Local Income Tax Changes Credited to Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"Amount of local income tax credited to the provision for deferred income tax."},{"name":"state_income_tax_changes_debited_to_provision_for_deferred_income_taxes_operating_income","title":"State Income Tax Changes Debited to Provision for Deferred Income Taxes, Operating 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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 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.\n\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.\n\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.\n\nNote A: See account 124. Other Investments, for permissive accounting treatment of stock reacquired under a definite plan for resale.\n\nNote B: The accounting for reacquired stock shall be as prescribed herein unless otherwise specifically required by statute."}],"primary_key":["entity_id","filing_name","publication_time","date","capital_stock_by_types_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"capital_stock_accounts_201_and_204_totals_250_duration","dialect":{"table":"capital_stock_accounts_201_and_204_totals_250_duration"},"title":"250 - Schedule - Capital Stock (Accounts 201 and 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_accounts_201_and_204_totals_250_instant","dialect":{"table":"capital_stock_accounts_201_and_204_totals_250_instant"},"title":"250 - Schedule - Capital Stock (Accounts 201 and 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":"capital_stock_shares_outstanding","title":"Capital Stock, Shares, Outstanding","type":"number","format":"default","description":"Number of shares of capital stock outstanding."},{"name":"capital_stock_shares_authorized","title":"Capital Stock, Shares, Authorized","type":"number","format":"default","description":"The number of shares of capital stock authorized by the articles of incorporation as amended to end of year."},{"name":"capital_stock_value_outstanding","title":"Capital Stock, Value, Outstanding","type":"number","format":"default","description":"This account must include the par or stated value of all common and preferred capital stock issued and outstanding."}],"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_account_201_250_duration","dialect":{"table":"capital_stock_common_stock_account_201_250_duration"},"title":"250 - Schedule - Capital Stock - Common Stock (Account 201) - 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":"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":"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":"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."}],"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_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_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":"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":"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":"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_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":"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_outstanding","title":"Common Stock, Shares Outstanding","type":"number","format":"default","description":"Total number of common shares outstanding at the end of the period."},{"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_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"]}},{"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":"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":"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."}],"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_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":"preferred_stock_shares_outstanding","title":"Preferred Stock, Shares Outstanding","type":"number","format":"default","description":"Number of shares of preferred stock outstanding."},{"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":"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_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_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_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."}],"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_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":"preferred_stock_shares_outstanding","title":"Preferred Stock, Shares Outstanding","type":"number","format":"default","description":"Number of shares of preferred stock outstanding."},{"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."}],"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_shares","title":"Common Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock subscribed (recorded in account 202)."},{"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."}],"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_shares","title":"Common Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for common stock subscribed (recorded in account 202)."},{"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."}],"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","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":"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)."}],"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","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":"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)."}],"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_shares","title":"Preferred Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred stock subscribed (recorded in account 205)."},{"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."}],"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_shares","title":"Preferred Stock Subscribed Shares","type":"number","format":"default","description":"Number of outstanding shares for preferred stock subscribed (recorded in account 205)."},{"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."}],"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":"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."},{"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","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","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":"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)."}],"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","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":"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)."}],"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. 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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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Schedule - Other Paid-In Capital (Accounts 208-211) - Total - duration","description":"ferc:ScheduleOtherPaidInCapitalAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of 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":"increases_decreases_due_to_reductions_in_par_or_stated_value_of_capital_stock","title":"Increases (Decreases) Due to Reductions in Par or Stated Value of Capital Stock","type":"number","format":"default","description":"Increases or credits (decreases or debits) arising from a reduction in the par or stated value of capital stock."},{"name":"increases_decreases_due_to_miscellaneous_paid_in_capital","title":"Increases (Decreases) Due to Miscellaneous Paid-In Capital","type":"number","format":"default","description":"Increases or credits (decreases or debits) arising from changes in items reported with Account 211 - Miscellaneous paid-in capital."},{"name":"increases_decreases_from_gain_or_resale_or_cancellation_of_reacquired_capital_stock","title":"Increases (Decreases) from Gain or Resale or Cancellation of Reacquired Capital Stock","type":"number","format":"default","description":"Increases (decreases) of credits arising from the resale or cancellation of reacquired capital stock."},{"name":"increases_decreases_from_sales_of_donations_received_from_stockholders","title":"Increases (Decreases) from Sales of Donations Received from Stockholders","type":"number","format":"default","description":"Increases or credits (decreases or debits) arising from the resale or cancellation of donations from stockholders."},{"name":"increases_decreases_in_other_paid_in_capital","title":"Increases (Decreases) in Other Paid-In Capital","type":"number","format":"default","description":"Increases (decreases) in other paid-in capital during reporting 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":"other_paid_in_capital_accounts_208_211_total_253_instant","dialect":{"table":"other_paid_in_capital_accounts_208_211_total_253_instant"},"title":"253 - Schedule - Other Paid-In Capital (Accounts 208-211) - Total - instant","description":"ferc:ScheduleOtherPaidInCapitalAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of 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":"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."},{"name":"other_paid_in_capital_detail","title":"Other paid-in capital Detail","type":"number","format":"default","description":"The total amount of credits arising from other paid-in capital."},{"name":"miscellaneous_paid_in_capital","title":"Miscellaneous Paid-In Capital","type":"number","format":"default","description":"This account shall include the balance of all other credits for paid.in capital which are not properly includible in the foregoing accounts. 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":"reduction_in_par_or_stated_value_of_capital_stock","title":"Reduction in Par or Stated Value of Capital Stock (Major Only)","type":"number","format":"default","description":"This account shall include the balance of credits arising from a reduction in the par or stated value of capital stock."},{"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."}],"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":"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."},{"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","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":"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."},{"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","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_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_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."},{"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":"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_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."}],"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":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."},{"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_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":"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":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."}],"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":"redemption_price","title":"Redemption Price","type":"number","format":"default","description":"State redemption price per $100 at end of year."},{"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_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":"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","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":"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_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":"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":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."},{"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":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."}],"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":"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_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","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":"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."},{"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":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."}],"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":"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":"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."}],"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":"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":"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."}],"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":"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":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."},{"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":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."}],"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":"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."},{"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","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":"nominal_date_of_issue","title":"Nominal Date of Issue","type":"date","format":"default","description":"Date when bonds were nominally issued."},{"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_reacquired_bonds","title":"Interest Expense, Reacquired Bonds","type":"number","format":"default","description":"The amount of interest incurred on reacquired bonds during the period."},{"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":"date_of_maturity","title":"Date of Maturity","type":"date","format":"default","description":"Maturity date of bond."},{"name":"interest_rate","title":"Interest Rate","type":"number","format":"default","description":"Rate of interest on outstanding bonds."}],"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":"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":"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","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":"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":"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":"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":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of 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. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"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":"long_term_debt_discount","title":"Long-Term Debt Discount","type":"number","format":"default","description":"Amount of unamortized long-term debt issuance expense, discount."},{"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":"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."}],"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":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of 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. 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":"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":"long_term_debt_premium","title":"Long-Term Debt Premium","type":"number","format":"default","description":"Amount of unamortized long-term debt issuance expense, premium."},{"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."}],"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":"designation_of_long_term_debt","title":"Designation of Long-Term Debt","type":"string","format":"default","description":"Designation of 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. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"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":"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":"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_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_end_date","title":"Amortization Period, End Date","type":"date","format":"default","description":"The end date of the amortization period, in CCYY-MM-DD format."}],"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. Any unamortized amounts outstanding at the time that the related debt is prematurely reacquired shall be accounted for as indicated in General Instruction 17."}],"primary_key":["entity_id","filing_name","publication_time","date","unamortized_debt_expense_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc2_xbrl.sqlite","profile":"tabular-data-resource","name":"unamortized_debt_expense_premium_and_discount_on_long_term_debt_accounts_181_225_226_258_duration","dialect":{"table":"unamortized_d