Business Segments · Allowance for Equity Funds Used During Construction

VIU — Allowance for Equity Funds Used During Construction

American Electric Power VIU — Allowance for Equity Funds Used During Construction increased by 43.8% to $23.00M in Q1 2026 compared to the prior quarter. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementSegment
CategoryCapital Allocation
SignalHigher is better
VolatilityModerate
First reportedQ1 2025
Last reportedQ1 2026May 5, 2026
Rolls up toAllowance for equity funds used during construction

How to read this metric

An increase indicates significant ongoing capital investment in infrastructure projects.

Detailed definition

This represents the non-cash equity component of the cost of capital capitalized during the construction of major utilit...

Peer comparison

Standard 'AFUDC' accounting practice for regulated utilities.

Metric ID: aep_segment_viu_allowance_for_equity_funds_used_during_construction

Historical Data

2 periods
 Q1 '25Q1 '26
Value$16.00M$23.00M
QoQ Change—+43.8%
YoY Change—+43.8%
Range$16.00M – $23.00M
Avg YoY Growth+43.8%
Median YoY Growth+43.8%

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Frequently Asked Questions

What is American Electric Power's viu — allowance for equity funds used during construction?
American Electric Power (AEP) reported viu — allowance for equity funds used during construction of $23.00M in Q1 2026.
What does viu — allowance for equity funds used during construction mean?
A non-cash accounting credit representing the return on equity for capital invested in construction projects.