Atmos Energy ATO Allowance for equity funds used during construction
Allowance for equity funds used during construction at other companies
Other financials
Where this comes from
Reported directly by Atmos Energy in its filing.
Tagged under the XBRL concept us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity.
The official record: Atmos Energy’s 10-K, filed November 14, 2025, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Atmos Energy's allowance for equity funds used during construction?
- Atmos Energy (ATO) reported allowance for equity funds used during construction of $18.86M in Q3 2025.
- How has Atmos Energy's allowance for equity funds used during construction changed year-over-year?
- Atmos Energy's allowance for equity funds used during construction increased by 29.5% year-over-year, from $14.56M to $18.86M.
- What is the long-term trend for Atmos Energy's allowance for equity funds used during construction?
- Over 4 years (2021 to 2025), Atmos Energy's allowance for equity funds used during construction has grown at a 23.2% compound annual growth rate (CAGR), from $32.75M to $75.43M.
- What does allowance for equity funds used during construction mean?
- The Allowance for Funds Used During Construction (AFUDC) represents the cost of debt and equity capital used to finance the construction of utility plant assets. It is a non-cash item that allows utilities to capitalize financing costs into the cost of the asset. This is a unique accounting practice for regulated utilities to ensure fair recovery of construction costs.