out_ferc1__yearly_detailed_income_statements
Annual time series of granular, de-duplicated accounting data of utilities' income statements.
- 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 (Schedules 114, 300, 320 and 336)
- 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 four FERC Form 1 accounting tables with nested calculations:
core_ferc1__yearly_income_statements_sched114
core_ferc1__yearly_depreciation_summary_sched336
core_ferc1__yearly_operating_expenses_sched320
core_ferc1__yearly_operating_revenues_sched300
We reconciled the nested calculations within these tables and then identified the most granular data across the tables. We applied slight modifications to two columns (utility_type & plant_function) 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.
Functional role played by utility plant (steam production, nuclear production, distribution, transmission, etc.).
The technology type associated with components of a utility's revenue requirement. These categories were manually compiled by RMI utility accounting experts based on the xbrl_factoid and sometimes vary based on the utility_type or plant_function as well. This column is intended to be used to aggregate this table.
Dollar value of reported income, expense, asset, or liability.
Whether or not a record from the detailed income statement data is typically included in a utility's revenue requirement. This flag was manually compiled by RMI utility accounting experts based on the xbrl_factoid and sometimes varies based on the utility_type or plant_function.
The category of revenue requirement associated with each component of utility'sincome statements. These categories were manually compiled by RMI utility accounting experts based on the xbrl_factoid and sometimes vary based on the utility_type or plant_function. This column is intended to be used to aggregate this table.
The name of the PUDL database table where a given record originated from.