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Property, Plant, and Equipment [Policy Text Block]
12 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
Plant Retirement and Abandonment, Policy [Policy Text Block]
Financial Impact

As a result of TVA's decision to accelerate the retirements of Paradise and Bull Run, certain construction projects at these locations were identified as probable of abandonment or were no longer expected to be in service for greater than one year prior to the plants' retirement dates. The write-off of these projects resulted in $11 million and $151 million of Operating and maintenance expense during the years ended September 30, 2020 and 2019, respectively. TVA also recognized losses of $2 million and $19 million in Operating and maintenance expense related to additional materials and supplies inventory reserves and write-offs identified at Paradise during the years ended September 30, 2020 and 2019, respectively.

TVA's policy is to adjust depreciation rates to reflect the most current assumptions, ensuring units will be fully depreciated by the applicable retirement dates. As a result of TVA's decision to accelerate the retirement of Paradise and Bull Run, TVA recognized an additional $387 million and $566 million of accelerated depreciation for the years ended September 30, 2020 and 2019, respectively.