Other Income & Expense

Allowance for equity funds used during construction

Evergy Allowance for equity funds used during construction remained flat by 0.0% to $5.73M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 16.8%, from $4.90M to $5.73M. Over 4 years (FY 2021 to FY 2025), Allowance for equity funds used during construction shows a downward trend with a -6.1% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryCapital Allocation
SignalHigher is better
VolatilityModerate
First reportedQ1 2017
Last reportedQ4 2025Feb 19, 2026

How to read this metric

An increase indicates higher levels of capital investment in long-term infrastructure projects that are not yet operational.

Detailed definition

This represents the non-cash equity component of the Allowance for Funds Used During Construction (AFUDC). It reflects t...

Peer comparison

Standard across regulated utilities; peers with aggressive infrastructure expansion will show higher values.

Metric ID: nee_allowance_for_equity_funds_used_during_construction

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$29.40M$22.50M$10.80M$19.60M$22.90M
YoY Change-23.5%-52.0%+81.5%+16.8%
Range$10.80M$29.40M
CAGR-6.1%
Avg YoY Growth+5.7%
Median YoY Growth-3.3%
Current Streak2 years growth

Allowance for equity funds used during construction at Other Companies

Frequently Asked Questions

What is Evergy's allowance for equity funds used during construction?
Evergy (EVRG) reported allowance for equity funds used during construction of $5.73M in Q4 2025.
How has Evergy's allowance for equity funds used during construction changed year-over-year?
Evergy's allowance for equity funds used during construction increased by 16.8% year-over-year, from $4.90M to $5.73M.
What is the long-term trend for Evergy's allowance for equity funds used during construction?
Over 4 years (2021 to 2025), Evergy's 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 allowance for equity funds used during construction mean?
The non-cash portion of financing costs attributed to equity used for construction projects.