Operating
Allowance for equity funds used during construction
Atmos Energy Allowance for equity funds used during construction remained flat by 0.0% to $18.86M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 29.5%, from $14.56M to $18.86M. Over 4 years (FY 2021 to FY 2025), Allowance for equity funds used during construction shows an upward trend with a 23.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ2 2015
Last reportedQ1 2026
How to read this metric
An increase indicates significant ongoing capital projects, signaling future rate base growth, though it does not represent immediate cash inflow.
Detailed definition
Allowance for Funds Used During Construction (AFUDC) represents the cost of debt and equity capital used to finance the...
Peer comparison
Specific to rate-regulated utilities; peers with large construction projects will show similar line items.
Metric ID:
afudcHistorical Data
5 years
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $32.75M | $45.51M | $64.02M | $58.23M | $75.43M |
| YoY Change | — | +39.0% | +40.7% | -9.0% | +29.5% |
Range$32.75M – $75.43M
CAGR+23.2%
Avg YoY Growth+25.0%
Median YoY Growth+34.2%
Allowance for equity funds used during construction at Other Companies
Frequently Asked Questions
- 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?
- Non-cash income recognized for the cost of capital used to build utility infrastructure.