Operating
Increase (Decrease) in Allowance for Equity Funds Used During Construction
Evergy Increase (Decrease) in Allowance for Equity Funds Used During Construction decreased by 18.8% to $10.4M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 316.0%, from $2.5M to $10.4M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Allowance for Equity Funds Used During Construction shows a downward trend with a -6.1% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ1 2016
Last reportedQ1 2026May 7, 2026
How to read this metric
Higher values indicate significant ongoing capital projects, boosting reported earnings without immediate cash inflow.
Detailed definition
This represents the non-cash component of the Allowance for Funds Used During Construction (AFUDC) that relates to equit...
Peer comparison
Unique to regulated utilities; essential for understanding the quality of earnings during large capital programs.
Metric ID:
operating_increase_decrease_in_allowance_for_equity_fund_3b7cb8Historical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $6.8M | $6.5M | $8.6M | $7.4M | $5.4M | $5.5M | $4.2M | $2.7M | $2M | $1.9M | $4.2M | $3.2M | $4.6M | $5.6M | $6.2M | $2.5M | $3.4M | $4.2M | $12.8M | $10.4M |
| QoQ Change | — | -4.4% | +32.3% | -14.0% | -27.0% | +1.9% | -23.6% | -35.7% | -25.9% | -5.0% | +121.1% | -23.8% | +43.8% | +21.7% | +10.7% | -59.7% | +36.0% | +23.5% | +204.8% | -18.8% |
| YoY Change | — | — | — | — | -20.6% | -15.4% | -51.2% | -63.5% | -63.0% | -65.5% | +0.0% | +18.5% | +130.0% | +194.7% | +47.6% | -21.9% | -26.1% | -25.0% | +106.5% | +316.0% |
Range$1.9M – $12.8M
CAGR+9.4%
Avg YoY Growth+28.8%
Median YoY Growth-18.0%
Increase (Decrease) in Allowance for Equity Funds Used During Construction at Other Companies
Frequently Asked Questions
- What is Evergy's increase (decrease) in allowance for equity funds used during construction?
- Evergy (EVRG) reported increase (decrease) in allowance for equity funds used during construction of $10.4M in Q1 2026.
- How has Evergy's increase (decrease) in allowance for equity funds used during construction changed year-over-year?
- Evergy's increase (decrease) in allowance for equity funds used during construction increased by 316.0% year-over-year, from $2.5M to $10.4M.
- What is the long-term trend for Evergy's increase (decrease) in allowance for equity funds used during construction?
- Over 4 years (2021 to 2025), Evergy's increase (decrease) in allowance for equity funds used during construction has grown at a -6.1% compound annual growth rate (CAGR), from $29.4M to $22.9M.
- What does increase (decrease) in allowance for equity funds used during construction mean?
- A non-cash accounting credit for the cost of equity used to fund construction projects.