core_ferc1__yearly_balance_sheet_liabilities_sched110

package: pudl

Annual time series of utility liabilities and other credits.

Most-recent data:

2025

Processing:

Data has been cleaned and organized into well-modeled tables that serve as building blocks for downstream wide tables and analyses.

Source:

FERC Form 1 -- Annual Report of Major Electric Utilities (Schedule 110)

Primary key:

utility_id_ferc1, report_year, liability_type

Usage Warnings

  • Some columns contain subtotals; use caution when choosing columns to aggregate.

  • FERC data is notoriously difficult to extract cleanly, and often contains free-form strings, non-labeled total rows and lack of IDs. See Notable Irregularities for details.

Columns
record_id

Identifier indicating original FERC Form 1 source record. format: {table_name}_{report_year}_{report_prd}_{respondent_id}_{spplmnt_num}_{row_number}. Unique within FERC Form 1 DB tables which are not row-mapped.

report_year

Four-digit year in which the data was reported.

utility_id_ferc1

PUDL-assigned utility ID, identifying a FERC1 utility. This is an auto-incremented ID and is not expected to be stable from year to year.

starting_balance

Account balance at beginning of year.

ending_balance

Account balance at end of year.

liability_type

Type of liability being reported to the core_ferc1__yearly_balance_sheet_liabilities_sched110 table.

balance

Indication of whether a column is a credit or debit, as reported in the XBRL taxonomy.

ferc_account

Actual FERC Account number (e.g. '359.1') if available, or a PUDL assigned ID when FERC accounts have been split or combined in reporting.

row_type_xbrl

Indicates whether the value reported in the row is calculated, or uniquely reported within the table.

utility_type

Listing of utility plant types. Examples include Electric Utility, Gas Utility, and Other Utility.