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JOINTLY-OWNED ELECTRIC UTILITY PLANTS (Tables) | 12 Months Ended
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Dec. 31, 2020
Jointly Owned Electric Utility Plants [Abstract] |
Schedule of Jointly Owned Utility Plants | Evergy's, Evergy Kansas Central's and Evergy Metro's share of jointly-owned electric utility plants at December 31, 2020, are detailed in the following tables.
Evergy |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Wolf Creek Unit |  | La Cygne Units (a) |  | Iatan No. 1 Unit |  | Iatan No. 2 Unit |  | Iatan Common |  | Jeffrey Energy Center |  | State Line
|  | (millions, except MW amounts)
Evergy's share |  |  | 94% |  |  |  | 100% |  |  |  | 88% |  |  |  | 73% |  |  |  | 79% |  |  |  | 100% |  |  |  | 40% |
Electric plant in service |  |  | $ | 4,059.1 |  |  |  |  | $ | 2,207.6 |  |  |  |  | $ | 773.3 |  |  |  |  | $ | 1,404.3 |  |  |  |  | $ | 499.7 |  |  |  |  | $ | 2,435.4 |  |  |  |  | $ | 115.0 |  |
Accumulated depreciation |  |  | 1,970.3 |  |  |  |  | 779.4 |  |  |  |  | 265.7 |  |  |  |  | 459.3 |  |  |  |  | 127.8 |  |  |  |  | 984.1 |  |  |  |  | 80.6 |  |
Nuclear fuel, net |  |  | 155.9 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |
Construction work in progress |  |  | 183.5 |  |  |  |  | 27.7 |  |  |  |  | 10.3 |  |  |  |  | 10.7 |  |  |  |  | 4.4 |  |  |  |  | 84.1 |  |  |  |  | 12.9 |  |
2021 accredited capacity-MWs |  |  | 1,108 |  |  |  |  | 1,426 |  |  |  |  | 618 |  |  |  |  | 640 |  |  |  |  | n/a |  |  |  | 2,012 |  |  |  |  | 200 |  |
(a) The VIE consolidated by Evergy and Evergy Kansas Central holds its 50% leasehold interest in La Cygne Unit 2. This 50% leasehold interest in La Cygne Unit 2 is reflected in the information provided above. See Note 19 for additional information.
Evergy Kansas Central |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Wolf Creek Unit |  | La Cygne Units (a) |  |  | Jeffrey Energy Center | State Line
|  | (millions, except MW amounts)
Evergy Kansas Central's share |  |  | 47% |  |  |  | 50% |  |  |  | 92% |  |  |  | 40% |
Electric plant in service |  |  | $ | 1,995.2 |  |  |  |  | $ | 1,046.5 |  |  |  |  | $ | 2,229.5 |  |  |  |  | $ | 115.0 |  |
Accumulated depreciation |  |  | 956.6 |  |  |  |  | 446.2 |  |  |  |  | 895.3 |  |  |  |  | 80.6 |  |
Nuclear fuel, net |  |  | 77.7 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |
Construction work in progress |  |  | 77.2 |  |  |  |  | 10.6 |  |  |  |  | 77.3 |  |  |  |  | 12.9 |  |
2021 accredited capacity-MWs |  |  | 554 |  |  |  |  | 713 |  |  |  |  | 1,837 |  |  |  |  | 200 |  |
(a) The VIE consolidated by Evergy and Evergy Kansas Central holds its 50% leasehold interest in La Cygne Unit 2. This 50% leasehold interest in La Cygne Unit 2 is reflected in the information provided above. See Note 19 for additional information.
Evergy Metro |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Wolf Creek Unit |  | La Cygne Units |  | Iatan No. 1 Unit |  | Iatan No. 2 Unit |  | Iatan Common
|  | (millions, except MW amounts)
Evergy Metro's share |  |  | 47% |  |  |  | 50% |  |  |  | 70% |  |  |  | 55% |  |  |  | 61% |
Electric plant in service |  |  | $ | 2,063.9 |  |  |  |  | $ | 1,161.1 |  |  |  |  | $ | 600.2 |  |  |  |  | $ | 1,065.3 |  |  |  |  | $ | 396.5 |  |
Accumulated depreciation |  |  | 1,013.7 |  |  |  |  | 333.2 |  |  |  |  | 204.7 |  |  |  |  | 397.4 |  |  |  |  | 110.5 |  |
Nuclear fuel, net |  |  | 78.2 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |
Construction work in progress |  |  | 106.3 |  |  |  |  | 17.1 |  |  |  |  | 8.3 |  |  |  |  | 8.0 |  |  |  |  | 3.1 |  |
2021 accredited capacity-MWs |  |  | 554 |  |  |  |  | 713 |  |  |  |  | 492 |  |  |  |  | 482 |  |  |  |  | n/a |

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- Definition Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 10.C) -URI http://asc.fasb.org/extlink&oid=115995737&loc=d3e659983-123033 + Details
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