American Electric Power AEP Allowance for Funds Used During Construction, Equity
Allowance for Funds Used During Construction, Equity at other companies
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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 allowance for funds used during construction, equity?
- American Electric Power (AEP) reported allowance for funds used during construction, equity of $70M in Q1 2026.
- How has American Electric Power's allowance for funds used during construction, equity changed year-over-year?
- American Electric Power's allowance for funds used during construction, equity increased by 22.8% year-over-year, from $57M to $70M.
- What does allowance for funds used during construction, equity mean?
- This represents the non-cash equity component of the allowance for funds used during construction (AFUDC) for regulated utility projects. It reflects the cost of equity capital used to finance construction work in progress, which is capitalized as part of the asset cost and subsequently recovered through rates. This metric is critical for utilities as it recognizes the opportunity cost of capital tied up in long-term infrastructure projects before they are placed in service.