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The difference between the period's net periodic cost for defined benefit plans calculated in accordance with GAAP and the amount of recovery allowed in rates by the regulatory agency. These differences are deferred as regulatory assets or regulatory liabilities.

No definition available.

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- References

No definition available.

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Amount of cost (credit) included in accumulated other comprehensive (income) loss expected to be recognized in net periodic benefit cost (credit) for fiscal year following most recent annual statement of financial position.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (s)
-URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920

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Amount included in accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan expected to be recognized in net periodic benefit (cost) credit for fiscal year following most recent annual statement of financial position.

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Amount included in accumulated other comprehensive (income) loss for prior service cost (credit) expected to be recognized in net periodic benefit cost (credit) for fiscal year following most recent annual statement of financial position.

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