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Income Taxes (Tables) | 9 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Reconciliation Between the Effective Income Tax Rates and the Applicable Statutory Rate | A reconciliation between the effective income tax rates and the applicable statutory rate is as follows:
| NEE |  | FPL |  | NEE |  | FPL
| Three Months Ended September 30, |  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018(a) |  | 2019 |  | 2018 |  | 2019 |  | 2018(a) |  | 2019 |  | 2018
Statutory federal income tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Increases (reductions) resulting from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State income taxes - net of federal income tax benefit(b) | 4.3 |  |  | 1.8 |  |  | 3.9 |  |  | 4.7 |  |  | 3.4 |  |  | 4.3 |  |  | 3.3 |  |  | 4.4 |
Taxes attributable to noncontrolling interests(c) | 2.0 |  |  | 1.2 |  |  | — |  |  | — |  |  | 1.9 |  |  | 2.2 |  |  | — |  |  | — |
PTCs and ITCs - NEER | (11.5 | ) |  | (5.2 | ) |  | — |  |  | — |  |  | (7.9 | ) |  | (2.4 | ) |  | — |  |  | — |
Amortization of deferred regulatory credit(d) | (5.6 | ) |  | (4.1 | ) |  | (5.2 | ) |  | (5.4 | ) |  | (7.0 | ) |  | (1.5 | ) |  | (8.0 | ) |  | (4.6 | )
Other - net | (3.4 | ) |  | (3.0 | ) |  | (1.6 | ) |  | (1.4 | ) |  | (2.3 | ) |  | (0.9 | ) |  | (0.7 | ) |  | (0.8 | )
Effective income tax rate | 6.8 | % |  | 11.7 | % |  | 18.1 | % |  | 18.9 | % |  | 9.1 | % |  | 22.7 | % |  | 15.6 | % |  | 20.0 | %
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(a) | Amounts have been retrospectively adjusted for an accounting standards update related to leases.
(b) | The three and nine months ended September 30, 2019 reflect a valuation allowance of approximately $48 million related to deferred state tax credits.
(c) | The nine months ended September 30, 2018 reflects an income tax charge of approximately $125 million related to an adjustment to differential membership interests primarily as a result of the change in federal income tax rates effective January 1, 2018.
(d) The nine months ended September 30, 2019 reflects a second quarter 2019 adjustment of approximately $83 million recorded by FPL to reduce income tax expense for the cumulative amortization of excess deferred income taxes from January 1, 2018 as a result of the FPSC's order in connection with its review of impacts associated with tax reform (see Note 11 - Rate Regulation). One of the provisions of the order requires FPL to amortize approximately $870 million of its excess deferred income taxes over a period not to exceed ten years.

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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