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Accounting Pronouncements | 12 Months Ended
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Dec. 31, 2020
Accounting Pronouncement [Abstract] |
New Accounting Pronouncements and Changes in Accounting Principles [Text Block] | Accounting Pronouncements Recently Adopted Accounting Standards The following table presents an overview of recently adopted accounting standards and their impacts on the Registrants.
ASU Number and Name | Description | Date of Adoption | Financial Statements and Disclosures Impact
ASU 2016-13, "Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Information" | This standard requires entities to measure all expected credit losses of financial assets held at a reporting date based on historical experience, current conditions and reasonable and supportable forecasts in order to record credit losses in a more timely manner. | January 1, 2020 | Utilizing a modified-retrospective approach, the Registrants determined their only financial instrument requiring measurement under ASU 2016-13 is trade receivables. The Registrants consider both future economic conditions and historical data to measure their reserves for trade receivables under this standard and determined no adjustments to their reserves were necessary upon adoption.
ASU 2018-15, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40)" | The standard aligns requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. | January 1, 2020 | The new standard did not have a material effect on the Registrants' financial statements upon adoption. Prospectively, the Registrants record applicable capitalized implementation costs in Other Current Assets in the balance sheets and related amortization expense in Other Operation and Maintenance in the statements of income.
ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework" | The standard removes, adds or modifies disclosure requirements that impact all levels of the fair value hierarchy, as well as investments measured using the net asset value practical expedient. | January 1, 2020 | The Registrants applied the guidance on a retrospective or prospective basis, depending on the requirement, and did not experience a significant impact on their financial statement disclosures.
ASU 2018-14, "Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20)" | The standard removes, adds or clarifies disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. | January 1, 2020 | The Registrants applied the guidance on a retrospective basis and did not experience a significant impact on their financial statement disclosures.
ASU 2020-04, "Reference Rate Reform (Topic 848)" | This standard provides optional expedients and exceptions, if certain criteria are met, for applying GAAP to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. | January 1, 2020 | The guidance did not have a material impact upon adoption, nor do the Registrants expect a material impact in the future, on their financial statements.
The Registrants believe that other recently adopted and recently issued accounting standards that are not yet effective do not appear to have a material impact on the Registrants' financial position, results of operations or cash flows upon adoption.

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