Increase (Decrease) in Allowance for Equity Funds Used During Construction
Evergy Increase (Decrease) in Allowance for Equity Funds Used During Construction decreased by 18.8% to $10.40M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 316.0%, from $2.50M to $10.40M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Allowance for Equity Funds Used During Construction shows a downward trend with a -6.1% CAGR.
Analysis
How to read this metric
An increase suggests significant ongoing capital projects, while a decrease may indicate project completion or changes in financing strategies.
Detailed definition
A non-cash adjustment representing the equity portion of the Allowance for Funds Used During Construction (AFUDC). It re...
Peer comparison
Common in regulated utilities where capital projects are extensive and subject to regulatory accounting treatment.
operating_increase_decrease_in_allowance_for_equity_fund_3b7cb8Historical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $6.80M | $6.50M | $8.60M | $7.40M | $5.40M | $5.50M | $4.20M | $2.70M | $2.00M | $1.90M | $4.20M | $3.20M | $4.60M | $5.60M | $6.20M | $2.50M | $3.40M | $4.20M | $12.80M | $10.40M |
| QoQ Change | — | -4.4% | +32.3% | -14.0% | -27.0% | +1.9% | -23.6% | -35.7% | -25.9% | -5.0% | +121.1% | -23.8% | +43.8% | +21.7% | +10.7% | -59.7% | +36.0% | +23.5% | +204.8% | -18.8% |
| YoY Change | — | — | — | — | -20.6% | -15.4% | -51.2% | -63.5% | -63.0% | -65.5% | +0.0% | +18.5% | +130.0% | +194.7% | +47.6% | -21.9% | -26.1% | -25.0% | +106.5% | +316.0% |
Increase (Decrease) in Allowance for Equity Funds Used During Construction at Other Companies
Frequently Asked Questions
- What is Evergy's increase (decrease) in allowance for equity funds used during construction?
- Evergy (EVRG) reported increase (decrease) in allowance for equity funds used during construction of $10.40M in Q1 2026.
- How has Evergy's increase (decrease) in allowance for equity funds used during construction changed year-over-year?
- Evergy's increase (decrease) in allowance for equity funds used during construction increased by 316.0% year-over-year, from $2.50M to $10.40M.
- What is the long-term trend for Evergy's increase (decrease) in allowance for equity funds used during construction?
- Over 4 years (2021 to 2025), Evergy's increase (decrease) in allowance for equity funds used during construction has grown at a -6.1% compound annual growth rate (CAGR), from $29.40M to $22.90M.
- What does increase (decrease) in allowance for equity funds used during construction mean?
- Non-cash income recognized for the cost of equity used in construction projects.