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Fair Value Measurements (Tables) | 3 Months Ended
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Mar. 31, 2024
Statement [Line Items] |
Fair Value Measurements | Carrying amounts and related estimated fair values of other financial instruments were as follows (in millions):
Alliant Energy | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $10 |  |  | $10 |  |  | $— |  |  | $— |  |  | $10 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 56 |  |  | — |  |  | 46 |  |  | 10 |  |  | 56 |  |  | 88 |  |  | — |  |  | 59 |  |  | 29 |  |  | 88 |
Interest rate derivatives | 3 |  |  | — |  |  | 3 |  |  | — |  |  | 3 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 94 |  |  | — |  |  | 91 |  |  | 3 |  |  | 94 |  |  | 98 |  |  | — |  |  | 93 |  |  | 5 |  |  | 98 |
Long-term debt (incl. current maturities) | 9,333 |  |  | — |  |  | 9,051 |  |  | — |  |  | 9,051 |  |  | 9,034 |  |  | — |  |  | 8,677 |  |  | — |  |  | 8,677 |
IPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $6 |  |  | $6 |  |  | $— |  |  | $— |  |  | $6 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 34 |  |  | — |  |  | 26 |  |  | 8 |  |  | 34 |  |  | 54 |  |  | — |  |  | 30 |  |  | 24 |  |  | 54 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 30 |  |  | — |  |  | 27 |  |  | 3 |  |  | 30 |  |  | 30 |  |  | — |  |  | 25 |  |  | 5 |  |  | 30 |
Long-term debt (incl. current maturities) | 3,945 |  |  | — |  |  | 3,607 |  |  | — |  |  | 3,607 |  |  | 3,945 |  |  | — |  |  | 3,664 |  |  | — |  |  | 3,664 |
WPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | $22 |  |  | $— |  |  | $20 |  |  | $2 |  |  | $22 |  |  | $34 |  |  | $— |  |  | $29 |  |  | $5 |  |  | $34 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 64 |  |  | — |  |  | 64 |  |  | — |  |  | 64 |  |  | 68 |  |  | — |  |  | 68 |  |  | — |  |  | 68 |
Long-term debt | 3,367 |  |  | — |  |  | 3,176 |  |  | — |  |  | 3,176 |  |  | 3,070 |  |  | — |  |  | 2,933 |  |  | — |  |  | 2,933 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $24 |  | $19 |  | $216 |  | $185
Total net losses included in changes in net assets (realized/unrealized) | (3) |  | (4) |  | — |  | —
Settlements (a) | (14) |  | (20) |  | (32) |  | (32)
Ending balance, March 31 | $7 |  | ($5) |  | $184 |  | $153
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at March 31 | ($3) |  | ($4) |  | $— |  | $—
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $19 |  | $16 |  | $216 |  | $185
Total net gains (losses) included in changes in net assets (realized/unrealized) | (4) |  | 1 |  | — |  | —
Settlements (a) | (10) |  | (17) |  | (32) |  | (32)
Ending balance, March 31 | $5 |  | $— |  | $184 |  | $153
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | ($4) |  | $1 |  | $— |  | $—
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended March 31 | 2024 |  | 2023
Beginning balance, January 1 | $5 |  | $3
Total net gains (losses) included in changes in net assets (realized/unrealized) | 1 |  | (5)
Settlements | (4) |  | (3)
Ending balance, March 31 | $2 |  | ($5)
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | $1 |  | ($5)
(a)Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for expected credit losses associated with the receivables sold and cash amounts received from the receivables sold.
Fair Value Of Net Derivative Assets (Liabilities) | The fair value of FTR and natural gas commodity contracts categorized as Level 3 was recognized as net derivative assets (liabilities) as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs
March 31, 2024 | ($1) |  | $8 |  | ($1) |  | $6 |  | $— |  | $2
December 31, 2023 | 3 |  | 21 |  | 3 |  | 16 |  | — |  | 5
IPL [Member] |
Statement [Line Items] |
Fair Value Measurements | Carrying amounts and related estimated fair values of other financial instruments were as follows (in millions):
Alliant Energy | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $10 |  |  | $10 |  |  | $— |  |  | $— |  |  | $10 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 56 |  |  | — |  |  | 46 |  |  | 10 |  |  | 56 |  |  | 88 |  |  | — |  |  | 59 |  |  | 29 |  |  | 88 |
Interest rate derivatives | 3 |  |  | — |  |  | 3 |  |  | — |  |  | 3 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 94 |  |  | — |  |  | 91 |  |  | 3 |  |  | 94 |  |  | 98 |  |  | — |  |  | 93 |  |  | 5 |  |  | 98 |
Long-term debt (incl. current maturities) | 9,333 |  |  | — |  |  | 9,051 |  |  | — |  |  | 9,051 |  |  | 9,034 |  |  | — |  |  | 8,677 |  |  | — |  |  | 8,677 |
IPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $6 |  |  | $6 |  |  | $— |  |  | $— |  |  | $6 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 34 |  |  | — |  |  | 26 |  |  | 8 |  |  | 34 |  |  | 54 |  |  | — |  |  | 30 |  |  | 24 |  |  | 54 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 30 |  |  | — |  |  | 27 |  |  | 3 |  |  | 30 |  |  | 30 |  |  | — |  |  | 25 |  |  | 5 |  |  | 30 |
Long-term debt (incl. current maturities) | 3,945 |  |  | — |  |  | 3,607 |  |  | — |  |  | 3,607 |  |  | 3,945 |  |  | — |  |  | 3,664 |  |  | — |  |  | 3,664 |
WPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | $22 |  |  | $— |  |  | $20 |  |  | $2 |  |  | $22 |  |  | $34 |  |  | $— |  |  | $29 |  |  | $5 |  |  | $34 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 64 |  |  | — |  |  | 64 |  |  | — |  |  | 64 |  |  | 68 |  |  | — |  |  | 68 |  |  | — |  |  | 68 |
Long-term debt | 3,367 |  |  | — |  |  | 3,176 |  |  | — |  |  | 3,176 |  |  | 3,070 |  |  | — |  |  | 2,933 |  |  | — |  |  | 2,933 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $24 |  | $19 |  | $216 |  | $185
Total net losses included in changes in net assets (realized/unrealized) | (3) |  | (4) |  | — |  | —
Settlements (a) | (14) |  | (20) |  | (32) |  | (32)
Ending balance, March 31 | $7 |  | ($5) |  | $184 |  | $153
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at March 31 | ($3) |  | ($4) |  | $— |  | $—
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $19 |  | $16 |  | $216 |  | $185
Total net gains (losses) included in changes in net assets (realized/unrealized) | (4) |  | 1 |  | — |  | —
Settlements (a) | (10) |  | (17) |  | (32) |  | (32)
Ending balance, March 31 | $5 |  | $— |  | $184 |  | $153
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | ($4) |  | $1 |  | $— |  | $—
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended March 31 | 2024 |  | 2023
Beginning balance, January 1 | $5 |  | $3
Total net gains (losses) included in changes in net assets (realized/unrealized) | 1 |  | (5)
Settlements | (4) |  | (3)
Ending balance, March 31 | $2 |  | ($5)
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | $1 |  | ($5)
(a)Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for expected credit losses associated with the receivables sold and cash amounts received from the receivables sold.
Fair Value Of Net Derivative Assets (Liabilities) | The fair value of FTR and natural gas commodity contracts categorized as Level 3 was recognized as net derivative assets (liabilities) as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs
March 31, 2024 | ($1) |  | $8 |  | ($1) |  | $6 |  | $— |  | $2
December 31, 2023 | 3 |  | 21 |  | 3 |  | 16 |  | — |  | 5
WPL [Member] |
Statement [Line Items] |
Fair Value Measurements | Carrying amounts and related estimated fair values of other financial instruments were as follows (in millions):
Alliant Energy | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $10 |  |  | $10 |  |  | $— |  |  | $— |  |  | $10 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 56 |  |  | — |  |  | 46 |  |  | 10 |  |  | 56 |  |  | 88 |  |  | — |  |  | 59 |  |  | 29 |  |  | 88 |
Interest rate derivatives | 3 |  |  | — |  |  | 3 |  |  | — |  |  | 3 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 94 |  |  | — |  |  | 91 |  |  | 3 |  |  | 94 |  |  | 98 |  |  | — |  |  | 93 |  |  | 5 |  |  | 98 |
Long-term debt (incl. current maturities) | 9,333 |  |  | — |  |  | 9,051 |  |  | — |  |  | 9,051 |  |  | 9,034 |  |  | — |  |  | 8,677 |  |  | — |  |  | 8,677 |
IPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund investments | $6 |  |  | $6 |  |  | $— |  |  | $— |  |  | $6 |  |  | $45 |  |  | $45 |  |  | $— |  |  | $— |  |  | $45 |
Commodity derivatives | 34 |  |  | — |  |  | 26 |  |  | 8 |  |  | 34 |  |  | 54 |  |  | — |  |  | 30 |  |  | 24 |  |  | 54 |
Deferred proceeds | 184 |  |  | — |  |  | — |  |  | 184 |  |  | 184 |  |  | 216 |  |  | — |  |  | — |  |  | 216 |  |  | 216 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 30 |  |  | — |  |  | 27 |  |  | 3 |  |  | 30 |  |  | 30 |  |  | — |  |  | 25 |  |  | 5 |  |  | 30 |
Long-term debt (incl. current maturities) | 3,945 |  |  | — |  |  | 3,607 |  |  | — |  |  | 3,607 |  |  | 3,945 |  |  | — |  |  | 3,664 |  |  | — |  |  | 3,664 |
WPL | March 31, 2024 |  | December 31, 2023
|  |  | Fair Value |  |  |  | Fair Value
| Carrying |  | Level |  | Level |  | Level |  |  |  | Carrying |  | Level |  | Level |  | Level |  |
| Amount |  | 1 |  | 2 |  | 3 |  | Total |  | Amount |  | 1 |  | 2 |  | 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | $22 |  |  | $— |  |  | $20 |  |  | $2 |  |  | $22 |  |  | $34 |  |  | $— |  |  | $29 |  |  | $5 |  |  | $34 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity derivatives | 64 |  |  | — |  |  | 64 |  |  | — |  |  | 64 |  |  | 68 |  |  | — |  |  | 68 |  |  | — |  |  | 68 |
Long-term debt | 3,367 |  |  | — |  |  | 3,176 |  |  | — |  |  | 3,176 |  |  | 3,070 |  |  | — |  |  | 2,933 |  |  | — |  |  | 2,933 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $24 |  | $19 |  | $216 |  | $185
Total net losses included in changes in net assets (realized/unrealized) | (3) |  | (4) |  | — |  | —
Settlements (a) | (14) |  | (20) |  | (32) |  | (32)
Ending balance, March 31 | $7 |  | ($5) |  | $184 |  | $153
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at March 31 | ($3) |  | ($4) |  | $— |  | $—
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended March 31 | 2024 |  | 2023 |  | 2024 |  | 2023
Beginning balance, January 1 | $19 |  | $16 |  | $216 |  | $185
Total net gains (losses) included in changes in net assets (realized/unrealized) | (4) |  | 1 |  | — |  | —
Settlements (a) | (10) |  | (17) |  | (32) |  | (32)
Ending balance, March 31 | $5 |  | $— |  | $184 |  | $153
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | ($4) |  | $1 |  | $— |  | $—
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended March 31 | 2024 |  | 2023
Beginning balance, January 1 | $5 |  | $3
Total net gains (losses) included in changes in net assets (realized/unrealized) | 1 |  | (5)
Settlements | (4) |  | (3)
Ending balance, March 31 | $2 |  | ($5)
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at March 31 | $1 |  | ($5)
(a)Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for expected credit losses associated with the receivables sold and cash amounts received from the receivables sold.
Fair Value Of Net Derivative Assets (Liabilities) | The fair value of FTR and natural gas commodity contracts categorized as Level 3 was recognized as net derivative assets (liabilities) as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs |  | Excluding FTRs |  | FTRs
March 31, 2024 | ($1) |  | $8 |  | ($1) |  | $6 |  | $— |  | $2
December 31, 2023 | 3 |  | 21 |  | 3 |  | 16 |  | — |  | 5

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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