American Electric Power AEP VIU — Allowance for Equity Funds Used During Construction

Other segment segments

T&D

$25M+31.6%

G&M

$0—

Similar metrics at other companies

PORAllowance for Funds Used During Construction, Equity

$3M-40.0%

OGEAllowance for Funds Used During Construction, Equity

$7.5M+7.1%

PNW

PNWAllowance for Funds Used During Construction, Equity

$14.78M+11.6%

ARTNAAllowance for Funds Used During Construction, Equity

$349K-8.9%

NWEAllowance for equity funds used during construction

$2.47M-47.0%

PORAllowance for equity funds used during construction

$3M-40.0%

Other financials

Income statement

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Revenue$6.0B+10.2%

Gross profit$3.9B+8.1%

Operating income$1.4B+5.9%

Net income$903.0M+12.6%

EPS (diluted)$1.60+6.7%

Balance sheet

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Cash & equivalents$339.0M+16.1%

Total debt$49.7B—

Total equity$31.8B+16.2%

Total assets$117.78B—

Cash flow

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Operating cash flow$1.5B+4.8%

CapEx$965.0M—

Free cash flow$554.0M-61.8%

Valuation

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Market cap$73.42B+31.2%

Enterprise value$122.81B—

P/E23.1×+1.5×

P/S3.3×-0.1×

Profitability

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Operating margin19.2%-1.0pp

Net margin13.1%-1.5pp

FCF margin19.4%—

Returns & leverage

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Return on equity10.6%-0.6pp

Debt / equity1.6×—

Current ratio0.5×—

Where this comes from

Reported directly by American Electric Power in its filing.

Tagged under the XBRL concept us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity.

The official record: American Electric Power’s 10-Q, filed May 5, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

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 $23M in Q1 2026.
What does VIU — allowance for equity funds used during construction mean?: This represents the non-cash equity component of the cost of capital capitalized during the construction of major utility projects. It reflects the return on equity that a utility is permitted to earn on capital tied up in construction work in progress. This metric effectively boosts reported earnings during periods of heavy capital investment.