Current Assets
Other Regulatory Assets Current
Southern Company Other Regulatory Assets Current decreased by 0.4% to $706M in Q1 2026 compared to the prior quarter. Over 3 years (FY 2020 to FY 2025), Other Regulatory Assets Current shows a downward trend with a -4.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026Apr 30, 2026
How to read this metric
Increases reflect the deferral of costs to future periods, which can smooth earnings but may impact short-term cash flow.
Detailed definition
This captures various short-term regulatory assets that do not fit into specific categories but are authorized for recov...
Peer comparison
Common in regulated utility accounting; peers use these to manage the impact of regulatory decisions on financial statements.
Metric ID:
current_assets_other_regulatory_assets_currentHistorical Data
10 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q3 '23 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Value | $728M | $792M | $653M | $576M | $641M | $746M | $968M | $996M | $709M | $706M |
| QoQ Change | — | +8.8% | -17.6% | -11.8% | +11.3% | +16.4% | +29.8% | +2.9% | -28.8% | -0.4% |
| YoY Change | — | — | — | — | -12.0% | -5.8% | +48.2% | +33.5% | — | — |
Range$576M – $996M
CAGR-1.4%
Avg YoY Growth+16.0%
Median YoY Growth+13.9%
Current Streak2 quarters decline
Other Regulatory Assets Current at Other Companies
Frequently Asked Questions
- What is Southern Company's other regulatory assets current?
- Southern Company (SO) reported other regulatory assets current of $706M in Q1 2026.
- What is the long-term trend for Southern Company's other regulatory assets current?
- Over 3 years (2020 to 2025), Southern Company's other regulatory assets current has grown at a -4.3% compound annual growth rate (CAGR), from $810M to $709M.
- What does other regulatory assets current mean?
- Miscellaneous short-term costs authorized for future recovery through regulated rates.