Other Income & Expense

Allowance for equity funds used during construction

Southern Company Allowance for equity funds used during construction increased by 11.9% to $66.00M in Q3 2023 compared to the prior quarter. Year-over-year, this metric grew by 11.9%, from $59.00M to $66.00M. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryCapital Allocation
SignalHigher is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025

How to read this metric

An increase indicates higher levels of ongoing capital investment in utility infrastructure, while a decrease may signal project completions or reduced capital spending.

Detailed definition

This represents the non-cash equity component of the allowance for funds used during construction, reflecting the cost o...

Peer comparison

Common among regulated utilities with large capital expenditure programs; peers like Duke Energy or Southern Company report similar AFUDC figures.

Metric ID: is_nee_allowance_for_equity_funds_used_during_construction

Historical Data

5 periods
 Q2 '21Q3 '21Q2 '22Q3 '22Q3 '23
Value$45.00M$49.00M$53.00M$59.00M$66.00M
QoQ Change+8.9%+8.2%+11.3%+11.9%
YoY Change+17.8%+20.4%+11.9%
Range$45.00M$66.00M
CAGR+46.7%
Avg YoY Growth+16.7%
Median YoY Growth+17.8%
Current Streak4+ quarters growth

Allowance for equity funds used during construction at Other Companies

Frequently Asked Questions

What is Southern Company's allowance for equity funds used during construction?
Southern Company (SO) reported allowance for equity funds used during construction of $66.00M in Q3 2023.
How has Southern Company's allowance for equity funds used during construction changed year-over-year?
Southern Company's allowance for equity funds used during construction increased by 11.9% year-over-year, from $59.00M to $66.00M.
What does allowance for equity funds used during construction mean?
The non-cash accounting return on equity capital invested in construction projects before they become operational.