out_ferc1__yearly_detailed_balance_sheet_liabilities
Annual time series of granular, de-duplicated accounting data of utilities' balance sheet liabilities.
- Most-recent data:
2025
- Processing:
Data has been expanded into a wide/denormalized format, with IDs and codes accompanied by human-readable names and descriptions.
- Source:
FERC Form 1 -- Annual Report of Major Electric Utilities (Schedule 110 and 118)
- Primary key:
This table has no primary key.
Usage Warnings
The data from these xbrl_factoid tables contains nested totals and subtotals - making aggregations difficult. We used FERC 1's reported calculations to determine the most granular, non-duplicative records. The reported calculations are not always perfect - we've corrected many of them, but errors could still exist.
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.
Additional Details
This table is derived from two FERC Form 1 accounting tables with nested calculations:
core_ferc1__yearly_balance_sheet_liabilities_sched110
core_ferc1__yearly_retained_earnings_sched118
We reconciled the nested calculations within these tables and then identified the most granular data across the tables. We applied slight modifications to three columns (utility_type, plant_function & plant_status) as compared to the originally reported values in our core tables. The modifications were applied to either provide more specificity (i.e. we converted some total utility_type's into electric) or to condense similar categories for easier analysis (i.e. creating a hydraulic_production plant_function by combining hydraulic_production_conventional and hydraulic_production_pumped_storage). See pudl.output.ferc1.Exploder for more details. This table was made entirely with support and direction from RMI.
Columns
Four-digit year in which the data was reported.
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.
FERC-assigned respondent_id from DBF reporting years, identifying the reporting entity. Stable from year to year.
FERC-assigned entity_id from XBRL reporting years, identifying the reporting entity. Stable from year to year.
A manually assigned PUDL utility ID. May not be stable over time.
Name of the responding utility, as it is reported in FERC Form 1. For human readability only.
The name of type of value which is a derivative of the XBRL fact name.
Listing of utility plant types. Examples include Electric Utility, Gas Utility, and Other Utility.
Account balance at end of year.
Whether or not a record from the detailed FERC1 accounting tables should be considered allowable in a utility's rate base based on utility accounting standards. This flag was manually compiled by RMI utility accounting experts based on the xbrl_factoid and sometimes varies based on the utility_type, plant_status or plant_function.
A category of asset or liability that RMI compiled to use as a shorthand for various types of utility assets. These tags were compiled manually based on the xbrl_factoid and sometimes varies based on the utility_type, plant_function or plant_status as well.
The name of the PUDL database table where a given record originated from.