out_ferc1__yearly_other_regulatory_liabilities_sched278

package: pudl

Annual time series of utilities' other regulatory liabilities, including rate order docket number.

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 278)

Primary key:

This table has no primary key. Respondents are able to enter any number of liabilities across many rows. There are no IDs or set fields enforced in the original table.

Usage Warnings

  • Contains columns which may appear categorical, but are actually free text.

  • 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
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.

utility_id_ferc1_dbf

FERC-assigned respondent_id from DBF reporting years, identifying the reporting entity. Stable from year to year.

utility_id_ferc1_xbrl

FERC-assigned entity_id from XBRL reporting years, identifying the reporting entity. Stable from year to year.

utility_id_pudl

A manually assigned PUDL utility ID. May not be stable over time.

utility_name_ferc1

Name of the responding utility, as it is reported in FERC Form 1. For human readability only.

description

Long human-readable description of the meaning of a code/label.

ending_balance

Account balance at end of year.

starting_balance

Account balance at beginning of year.

increase_in_other_regulatory_liabilities

The increase during the reporting period of other regulatory liabilities.

account_detail

Description of the account number credited from making debit adjustment to other regulatory liabilities.

decrease_in_other_regulatory_liabilities

The decrease during the reporting period of other regulatory liabilities.