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The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849

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Amount of increase (decrease) in asset retirement obligations.

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Decommission fund to pay for the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments and government appropriations. Decommission fund investment for the process whereby a power station, at the end of its economic life, is taken permanently out of service and its site made available for other purposes. In the case of a nuclear station this comprises three different states of clearance. Immediately after the final closure, radioactive material such as nuclear fuel and operational waste is removed and the buildings surrounding the reactor shield are dismantled and finally the reactor itself is dismantled.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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Amount of a decommissioning liability associated with a legal obligation that a firm incurs when it constructs or operates an asset that must eventually be withdrawn from active service. This may include operating assets such as nuclear power plants or shipping vessels.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.Y.Q2)
-URI http://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751

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Revenue from billings to utility customers to recover what are also referred to as stranded assets or stranded investments. These are assets that formerly regulated utilities with monopolies on local service are allowed to recover during their transition to deregulated suppliers in competitive markets. Essentially, these investments are sunk costs, made by utilities under the old regulated system, which might not be recovered in a truly competitive marketplace. However, since they were valid investments at the time, the utilities are allowed to recover these costs from customers (for example, an investment in electrical generation assets that may not be recouped if customers are now allowed to purchase electricity from another utility).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.7)
-URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

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