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 $10.40M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 316.0%, from $2.50M to $10.40M. 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. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
An increase suggests higher levels of ongoing capital investment in long-term infrastructure projects.
Detailed definition
This represents the non-cash component of capitalized interest related to the equity portion of funds used to finance co...
Peer comparison
Common in regulated utilities; peers with large capital expenditure programs will show similar non-cash income line items.
other_increase_decrease_in_allowance_for_equity_funds_us_976c91Historical Data
| 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 | $6.80M | $6.50M | $8.60M | $7.40M | $5.40M | $5.50M | $4.20M | $2.70M | $2.00M | $1.90M | $4.20M | $3.20M | $4.60M | $5.60M | $6.20M | $2.50M | $3.40M | $4.20M | $12.80M | $10.40M |
| 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% |
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 $10.40M 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 $2.50M to $10.40M.
- 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 $29.40M to $22.90M.
- What does increase (decrease) in allowance for equity funds used during construction mean?
- The non-cash income recognized from the equity portion of capital used for construction projects.