Operating
Increase (Decrease) in Allowance for Equity Funds Used During Construction
PG&E Increase (Decrease) in Allowance for Equity Funds Used During Construction remained flat by 0.0% to $55M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 14.6%, from $48M to $55M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Allowance for Equity Funds Used During Construction shows an upward trend with a 13.3% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026Apr 23, 2026
How to read this metric
An increase suggests significant ongoing capital projects, while a decrease may indicate project completion or changes in financing strategies.
Detailed definition
A non-cash adjustment representing the equity portion of the Allowance for Funds Used During Construction (AFUDC). It re...
Peer comparison
Common in regulated utilities where capital projects are extensive and subject to regulatory accounting treatment.
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 | $29M | $35M | $37M | $42M | $40M | $56M | $46M | $41M | $41M | $41M | $56M | $39M | $45M | $52M | $48M | $48M | $49M | $67M | $55M | $55M |
| QoQ Change | — | +20.7% | +5.7% | +13.5% | -4.8% | +40.0% | -17.9% | -10.9% | +0.0% | +0.0% | +36.6% | -30.4% | +15.4% | +15.6% | -7.7% | +0.0% | +2.1% | +36.7% | -17.9% | +0.0% |
| YoY Change | — | — | — | — | +37.9% | +60.0% | +24.3% | -2.4% | +2.5% | -26.8% | +21.7% | -4.9% | +9.8% | +26.8% | -14.3% | +23.1% | +8.9% | +28.8% | +14.6% | +14.6% |
Range$29M – $67M
CAGR+14.4%
Avg YoY Growth+14.0%
Median YoY Growth+14.6%
Increase (Decrease) in Allowance for Equity Funds Used During Construction at Other Companies
Frequently Asked Questions
- What is PG&E's increase (decrease) in allowance for equity funds used during construction?
- PG&E (PCG) reported increase (decrease) in allowance for equity funds used during construction of $55M in Q1 2026.
- How has PG&E's increase (decrease) in allowance for equity funds used during construction changed year-over-year?
- PG&E's increase (decrease) in allowance for equity funds used during construction increased by 14.6% year-over-year, from $48M to $55M.
- What is the long-term trend for PG&E's increase (decrease) in allowance for equity funds used during construction?
- Over 4 years (2021 to 2025), PG&E's increase (decrease) in allowance for equity funds used during construction has grown at a 13.3% compound annual growth rate (CAGR), from $133M to $219M.
- What does increase (decrease) in allowance for equity funds used during construction mean?
- Non-cash income recognized for the cost of equity used in construction projects.