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RELATED PARTY TRANSACTIONS AND RELATIONSHIPS | 12 Months Ended
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Dec. 31, 2020
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS AND RELATIONSHIPS | RELATED PARTY TRANSACTIONS AND RELATIONSHIPS In the normal course of business, Evergy Kansas Central, Evergy Metro and Evergy Missouri West engage in related party transactions with one another. A summary of these transactions and the amounts associated with them is provided below. Jointly-Owned Plants and Shared Services Employees of Evergy Kansas Central and Evergy Metro manage Evergy Missouri West's business and operate its facilities at cost, including Evergy Missouri West's 18% ownership interest in Evergy Metro's Iatan Nos. 1 and 2. Employees of Evergy Kansas Central manage Jeffrey Energy Center (JEC) and operate its facilities at cost, including Evergy Missouri West's 8% ownership interest in JEC. Employees of Evergy Metro manage La Cygne Station and operate its facilities at cost, including Evergy Kansas Central's 50% interest in La Cygne Station. Employees of Evergy Metro and Evergy Kansas Central also provide one another with shared service support, including costs related to human resources, information technology, accounting and legal services. The operating expenses and capital costs billed for jointly-owned plants and shared services are detailed in the following table.
|  |  |  |  |  | 2020 |  | 2019 |  | 2018
|  |  |  |  |  | (millions)
Evergy Kansas Central billings to Evergy Missouri West(a) |  |  |  |  |  | $ | 37.6 |  |  | $ | 24.9 |  |  | $ | 12.3 |
Evergy Metro billings to Evergy Missouri West |  |  |  |  |  | 168.7 |  |  | 172.8 |  |  | 183.2 |
Evergy Kansas Central billings to Evergy Metro(a) |  |  |  |  |  | 34.7 |  |  | 40.6 |  |  | 17.5 |
Evergy Metro billings to Evergy Kansas Central(a) |  |  |  |  |  | 130.8 |  |  | 154.9 |  |  | 82.9 |
(a)Transactions between Evergy Kansas Central and either Evergy Metro or Evergy Missouri West are included from June 4, 2018, the date of the closing of the merger, and thereafter. Money Pool Evergy Metro and Evergy Missouri West are authorized to participate in the Evergy, Inc. money pool, which is an internal financing arrangement in which funds may be lent on a short-term basis to Evergy Metro and Evergy Missouri West from Evergy, Inc. and between Evergy Metro and Evergy Missouri West. At December 31, 2020, Evergy Metro had a $100.0 million outstanding receivable from Evergy Missouri West and no outstanding payables under the money pool. At December 31, 2019, Evergy Metro had no outstanding receivables or payables under the money pool. Related Party Net Receivables and Payables The following table summarizes Evergy Kansas Central's and Evergy Metro's related party net receivables and payables.
|  | December 31
|  | 2020 |  | 2019
Evergy Kansas Central |  | (millions)
Net receivable from Evergy |  | $ | 0.1 |  |  | $ | 6.9 |
Net payable to Evergy Metro |  | (21.7) |  |  | (14.9) |
Net receivable from Evergy Missouri West |  | 6.6 |  |  | 3.1 |
Evergy Metro |  |  |  |
Net receivable from (payable to) Evergy |  | $ | 15.7 |  |  | $ | (4.3) |
Net receivable from Evergy Kansas Central |  | 21.7 |  |  | 14.9 |
Net receivable from Evergy Missouri West |  | 188.1 |  |  | 78.7 |
Tax Allocation Agreement Evergy files a consolidated federal income tax return as well as unitary and combined income tax returns in several state jurisdictions with Kansas and Missouri being the most significant. Income taxes for consolidated or combined subsidiaries are allocated to the subsidiaries based on separate company computations of income or loss. The following table summarizes Evergy Kansas Central's and Evergy Metro's income taxes receivable from (payable to) Evergy.
|  | December 31
|  | 2020 |  | 2019
Evergy Kansas Central |  | (millions)
Income taxes receivable from Evergy |  | $ | 25.3 |  |  | $ | 37.9 |
Evergy Metro |  |  |  |
Income taxes receivable from (payable to) Evergy |  | $ | 3.2 |  |  | $ | (14.1) |
Leases Evergy Metro leases certain transmission equipment from Evergy Kansas Central. This lease was entered into prior to the merger in an arms-length transaction and is accounted for as an operating lease. The right-of-use asset related to this lease is recorded within other long-term assets and the current and long-term lease liabilities are recorded within other current liabilities and other long-term liabilities, respectively, on the consolidated balance sheet. The assets and liabilities related to this lease between Evergy Kansas Central and Evergy Metro are eliminated at consolidated Evergy. The following table summarizes Evergy Metro's right-of-use assets and related liabilities on its consolidated balance sheet.
|  | December 31
|  | 2020 |  | 2019
Evergy Metro |  | (millions)
Right-of-use asset recorded within other long-term assets |  | $ | 28.9 |  |  | $ | 29.5 |
Lease liability recorded in other current liabilities |  | 0.7 |  |  | 0.6 |
Lease liability recorded in other long-term liabilities |  | 28.2 |  |  | 28.9 |

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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