Represents the amortization of net losses that are recognized as a component of regulatory assets (liability).

No definition available.

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Represents the amounts related to initial net obligation expected to be recognized as components of regulatory asset over the next fiscal year that follows the most recent annual statement of financial position presented.

+ References

No definition available.

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Represents the amortization of initial net obligation that are recognized as a component of regulatory assets (liability).

+ References

No definition available.

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Represents the net gains (losses) that are not recognized immediately and are expected to be recognized as components of regulatory asset over the next fiscal year that follows the most recent annual statement of financial position presented.

+ References

No definition available.

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Represents the prior service cost or credit expected to be recognized as components of regulatory asset over the next fiscal year that follows the most recent annual statement of financial position presented.

+ References

No definition available.

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Represents the amortization of prior service cost (credit) that are recognized as a component of regulatory assets (liability).

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No definition available.

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Represents the amount recognized in regulatory asset (liability).

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No definition available.

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Represents the amount of initial net obligation recognized in regulatory assets (liability).

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No definition available.

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Represents the net gains and losses recognized in regulatory asset (liability).

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No definition available.

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Represents the prior service cost (credit) recognized in regulatory asset (liability).

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No definition available.

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Represents the amount of unfunded accrued pension cost recognized in regulatory assets that is associated with the defined benefit pension plans and other post-retirement defined benefit plans.

+ References

No definition available.

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Represents the net amount of loss (gain) that are recognized as a component of regulatory assets (liability).

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No definition available.

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Represents the net amount of loss (gain) that are recognized as a component of regulatory assets.

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No definition available.

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Represents the amount recognized in net periodic pension cost and regulatory asset.

+ References

No definition available.

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- Definition

The total amount of net periodic benefit cost for defined benefit plans during the period, before allocation to overhead pool.

+ References

No definition available.

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- Definition

The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Actual Return on Plan Assets (Component of Net Periodic Postretirement Benefit Cost)

-URI http://asc.fasb.org/extlink&oid=6504192

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-Topic 715

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-Paragraph 1

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-Name Accounting Standards Codification

-Glossary Actual Return on Plan Assets (Component of Net Periodic Pension Cost)

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Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.

+ References

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-Name Accounting Standards Codification

-Topic 715

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-Glossary Gain or Loss

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-Subparagraph (a)(4)

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The amount of gains or losses recognized in net periodic benefit cost.

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The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation.

+ References

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The amount of the transition obligation or asset recognized in net periodic benefit cost.

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The interest rate used to adjust for the time value of money for the plan.

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Expected rate of compensation increases (for pay-related plans).

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The interest rate used to adjust for the time value of money.

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An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the benefit obligation.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-SubTopic 20

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-Paragraph 1

-Subparagraph (k)(3)

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Expected rate of compensation increases (for pay-related plans).

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1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

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-Paragraph 1

-Subparagraph (a)

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-Glossary Projected Benefit Obligation

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-Name Accounting Standards Codification

-Glossary Accumulated Postretirement Benefit Obligation

-URI http://asc.fasb.org/extlink&oid=6503904

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The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

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-Glossary Postretirement Benefits

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-Topic 715

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-Paragraph 4

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-Topic 715

-SubTopic 30

-Glossary Benefits

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-Topic 715

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-Glossary Benefits

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-Topic 715

-SubTopic 20

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-Paragraph 1

-Subparagraph (a)(6)

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-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (b)(5)

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- Definition

The increase in the fair value of plan assets from contributions made by the employer.

+ References

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An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Glossary Expected Return on Plan Assets

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-Glossary Expected Return on Plan Assets

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-SubTopic 20

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-Paragraph 1

-Subparagraph (h)(3)

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Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

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The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total.

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The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References

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The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments.

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If aggregate disclosures are presented, the aggregate pension accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 55

-Paragraph 17

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-SubTopic 20

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-Paragraph 3

-Subparagraph (b)

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If aggregate disclosures are presented, the aggregate fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented.

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If aggregate disclosures are presented, the aggregate projected benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented.

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

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-Subparagraph (a)(1)

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- Definition

The increase (decrease) during the reporting period in the value of other assets that are created when regulatory agencies permits public utilities to defer costs to the balance sheet.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Paragraph 28

-Subparagraph (a)

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For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.

+ References

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-Name Accounting Standards Codification

-Glossary Current Liabilities

-URI http://asc.fasb.org/extlink&oid=6509677

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-Name Accounting Standards Codification

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This represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.15)

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