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Pinnacle West Capital PNW Other — Allowance for equity funds used during construction
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Where this comes from
Reported directly by Pinnacle West Capital in its filing.
Tagged under the XBRL concept us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity.
The source filing: Pinnacle West Capital’s 10-Q, filed May 4, 2026.
- Filed
- May 4, 2026, 8:24 AM EDT
- Fiscal quarter
- Q1 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0000764622-26-000025
| Line item | Three Months Ended March 31, 2026 / Regulated Electricity Segment | Three Months Ended March 31, 2026 / Other | Three Months Ended March 31, 2026 / Pinnacle West Consolidated | Three Months Ended March 31, 2025 / Regulated Electricity Segment | Three Months Ended March 31, 2025 / Other | Three Months Ended March 31, 2025 / Pinnacle West Consolidated |
|---|---|---|---|---|---|---|
| Operations and maintenance | (273) | (4) | (277) | (297) | (3) | (300) |
| Depreciation and amortization | (240) | — | (240) | (235) | — | (235) |
| Taxes other than income taxes | (62) | — | (62) | (59) | — | (59) |
| Allowance for equity funds used during construction | 15 | — | 15 | 13 | — | 13 |
| Pension and other postretirement non-service credits, net | 4 | — | 4 | 3 | — | 3 |
| Other income and (expense), net | (3) | 2 | (1) | 3 | 11 | 14 |
| Interest charges, net of allowance for borrowed funds used during construction | (92) | (24) | (116) | (79) | (16) | (95) |
| Income (taxes) benefit | (8) | 7 | (1) | 3 | 3 | 6 |
ITEM 1. FINANCIAL STATEMENTS
FAQ
- What is Pinnacle West Capital's other — allowance for equity funds used during construction?
- Pinnacle West Capital (PNW) reported other — allowance for equity funds used during construction of $0 in Q1 2026.
- What does other — allowance for equity funds used during construction mean?
- Represents the non-cash component of the cost of capital for construction projects within the non-core segment, reflecting the return on equity invested during the construction phase. This is an accounting mechanism to capitalize financing costs.
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