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RATE MATTERS AND REGULATION (Tables)

12 Months Ended

Dec. 31, 2023

Regulated Operations [Abstract]

Schedule of Regulatory Assets

The Evergy Companies' regulatory assets and liabilities are detailed in the following tables.

						December 31
						2023																		2022
						Evergy						Evergy Kansas Central						Evergy Metro						Evergy						Evergy Kansas Central						Evergy Metro
Regulatory Assets						(millions)
Pension and post-retirement costs						$	91.6					$	29.7					$	—					$	137.3					$	54.9					$	—
Debt reacquisition costs						81.2						75.3						5.3						87.7						80.9						6.0
Debt fair value adjustment						87.0						—						—						92.1						—						—
Asset retirement obligations fair value    adjustment						120.7						—						—						119.4						—						—
Depreciation						168.7						44.6						66.0						159.1						47.2						57.1
Cost of removal						372.3						165.6						168.2						346.8						158.2						140.6
Asset retirement obligations						152.9						65.9						64.0						127.5						54.5						53.4
Analog meter unrecovered investment						8.3						8.3						—						12.6						12.6						—
Treasury yield hedges						18.1						18.1						—						19.2						19.2						—
Iatan No. 1 and common facilities						5.9						—						2.5						6.2						—						2.6
Iatan No. 2 construction accounting costs						23.4						—						11.7						24.0						—						12.0
Property taxes						56.0						28.3						25.3						51.4						33.0						15.8
Disallowed plant costs						13.5						13.5						—						13.9						13.9						—
La Cygne environmental costs						8.8						6.8						2.0						10.0						7.9						2.1
Deferred customer programs						20.3						6.7						11.2						14.3						6.5						6.7
Fuel recovery mechanisms						101.3						—						14.1						188.5						—						13.5
February 2021 winter weather event						403.5						79.7						—						430.9						121.9						—
Solar rebates						9.9						—						—						15.6						—						—
Transmission delivery charge						2.0						0.9						1.1						1.5						—						1.5
Wolf Creek outage						8.4						4.2						4.2						22.8						11.4						11.4
Pension and other post-retirement benefit    non-service costs						85.8						32.0						34.2						75.3						24.8						30.7
Retired generation facilities						138.2						—						—						146.3						—						—
Merger transition costs						23.1						11.0						8.6						28.1						13.3						10.5
Other regulatory assets						86.5						42.3						15.6						83.8						51.7						9.9
Total						2,087.4						632.9						434.0						2,214.3						711.9						373.8
Less: current portion						(292.1)						(127.7)						(53.2)						(368.0)						(121.9)						(42.3)
Total noncurrent regulatory assets						$	1,795.3					$	505.2					$	380.8					$	1,846.3					$	590.0					$	331.5

Schedule of Regulatory Liabilities

						December 31
						2023																		2022
						Evergy						Evergy Kansas Central						Evergy Metro						Evergy						Evergy Kansas Central						Evergy Metro
Regulatory Liabilities						(millions)
Taxes refundable through future rates						$	1,737.8					$	1,047.2					$	519.2					$	1,866.6					$	1,084.2					$	586.6
Deferred regulatory gain from sale leaseback						31.6						31.6						—						37.1						37.1						—
Emission allowances						34.2						—						34.2						38.2						—						38.2
Nuclear decommissioning						318.7						125.5						193.2						246.3						103.4						142.9
Pension and post-retirement costs						124.8						21.9						100.5						98.4						23.0						72.5
Jurisdictional allowance for funds used during construction						24.4						22.7						1.7						25.9						24.2						1.7
La Cygne leasehold dismantling costs						29.6						29.6						—						29.6						29.6						—
Kansas tax credits						16.8						16.8						—						23.5						23.5						—
Purchase power agreement						3.7						3.7						—						4.1						4.1						—
Fuel recovery mechanisms						34.7						34.7						—						4.7						4.5						0.2
February 2021 winter weather event						13.0						—						13.0						37.8						—						37.8
Sibley AAO						79.2						—						—						108.0						—						—
TFR refunds						11.2						11.2						—						55.5						55.5						—
COLI rate credits refund						96.5						96.5						—						—						—						—
Phase-in plan						38.1						38.1						—						25.1						25.1						—
Other regulatory liabilities						131.2						57.0						41.4						121.4						26.8						48.2
Total						2,725.5						1,536.5						903.2						2,722.2						1,441.0						928.1
Less: current portion						(183.0)						(104.1)						(43.0)						(155.4)						(72.1)						(55.3)
Total noncurrent regulatory liabilities						$	2,542.5					$	1,432.4					$	860.2					$	2,566.8					$	1,368.9					$	872.8

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Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet.

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Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

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