Disclosure informationPublic Utilities Policies [Policy Text Block]

The following resource provides information about the disclosure Public Utilities Policies [Policy Text Block] which has the name PublicUtilitiesPolicies which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Public Utilities Policies [Policy Text Block]
Name:	PublicUtilitiesPolicies
Parent Topic:	RegulatedOperations
Documentation:	Disclosure of information about accounting policies of entities which are public utilities.
Commentary:
SEC Level:	Detail
Information model:	[Level 2 Text Block]
Completion state:	Not started
Status:
Exemplar Viewer:	PublicUtilitiesPolicies
US GAAP XBRL Taxonomy Text Block:	us-gaap:PublicUtilitiesPolicyTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/AccountingPolicies \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
2	FASB: Topic:980 Subtopic:10 Section:05 Paragraph:1	http://asc.fasb.org/extlink&oid=68069318&loc=d3e39995-110364

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
AES CORP TextBlock \| ALLETE INC TextBlock \| AMEREN CORP TextBlock \| AMERICAN STATES WATER CO TextBlock \| American Water Works Company, Inc. TextBlock \| ARTESIAN RESOURCES CORP TextBlock \| ATMOS ENERGY CORP TextBlock \| AVISTA CORP TextBlock \| BERKSHIRE HATHAWAY INC TextBlock \| BLACK HILLS CORP /SD/ TextBlock \| BLACK HILLS POWER INC TextBlock \| Boardwalk Pipeline Partners, LP TextBlock \| CALIFORNIA WATER SERVICE GROUP TextBlock \| CHESAPEAKE UTILITIES CORP TextBlock \| CHUGACH ELECTRIC ASSOCIATION INC TextBlock \| CLECO CORP TextBlock \| COLORADO INTERSTATE GAS COMPANY, L.L.C. TextBlock \| CONNECTICUT LIGHT & POWER CO TextBlock \| CONNECTICUT WATER SERVICE INC / CT TextBlock \| CONSOLIDATED EDISON INC TextBlock \| Corning Natural Gas Holding Corp TextBlock \| DELTA NATURAL GAS CO INC TextBlock \| DTE Electric Co TextBlock \| DTE ENERGY CO TextBlock \| EL PASO ELECTRIC CO /TX/ TextBlock \| El Paso Pipeline Partners, L.P. TextBlock \| ENERGEN CORP TextBlock \| EQT Corp TextBlock \| EQT Midstream Partners, LP TextBlock \| EXELON CORP TextBlock \| FutureFuel Corp. TextBlock \| GREAT PLAINS ENERGY INC TextBlock \| Gulf South Pipeline Company, LP TextBlock \| IDACORP INC TextBlock \| IPALCO ENTERPRISES, INC. TextBlock \| ITC Holdings Corp. TextBlock \| KINDER MORGAN ENERGY PARTNERS L P TextBlock \| KINDER MORGAN, INC. TextBlock \| LACLEDE GAS CO TextBlock \| LACLEDE GROUP INC TextBlock \| MGE ENERGY INC TextBlock \| MIDAMERICAN ENERGY CO TextBlock \| MIDAMERICAN ENERGY HOLDINGS CO /NEW/ TextBlock \| MIDDLESEX WATER CO TextBlock \| NEVADA POWER CO TextBlock \| NEXTERA ENERGY INC TextBlock \| NORTHEAST UTILITIES TextBlock \| NORTHEAST UTILITIES TextBlock \| NORTHWEST NATURAL GAS CO TextBlock \| NORTHWEST PIPELINE LLC TextBlock \| NORTHWESTERN CORP TextBlock \| NSTAR ELECTRIC CO TextBlock \| OGE ENERGY CORP. TextBlock \| OKLAHOMA GAS & ELECTRIC CO TextBlock \| ONEOK Partners LP TextBlock \| PACIFICORP /OR/ TextBlock \| PG&E Corp TextBlock \| PIEDMONT NATURAL GAS CO INC TextBlock \| PORTLAND GENERAL ELECTRIC CO /OR/ TextBlock \| PPL Corp TextBlock \| PUBLIC SERVICE ENTERPRISE GROUP INC TextBlock \| RGC RESOURCES INC TextBlock \| SEMPRA ENERGY TextBlock \| SIERRA PACIFIC POWER CO TextBlock \| SOUTHERN CO TextBlock \| SOUTHERN STAR CENTRAL CORP TextBlock \| TECO ENERGY INC TextBlock \| Tennessee Valley Authority TextBlock \| TRANSCONTINENTAL GAS PIPE LINE COMPANY, LLC TextBlock \| UNITIL CORP TextBlock \| UNS Energy Corp TextBlock \| VECTREN CORP TextBlock \| VECTREN UTILITY HOLDINGS INC TextBlock \| WILLIAMS COMPANIES INC TextBlock \| Williams Partners L.P. TextBlock \| WISCONSIN ELECTRIC POWER CO TextBlock \| WISCONSIN ENERGY CORP TextBlock \| YORK WATER CO TextBlock \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:PublicUtilitiesPolicies	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:PublicUtilitiesPolicies	rules-arcroles:disclosure-equivalentTextblock	us-gaap:PublicUtilitiesPolicyTextBlock
disclosures:PublicUtilitiesPolicies	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level2TextBlock
disclosures:PublicUtilitiesPolicies	rules-arcroles:disclosure-requiresConcept	us-gaap:PublicUtilitiesPolicyTextBlock

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:11:02 PM