Sentieo Support Center

Unbilled Utility Revenue (SF.BS.UnbilledUtilityRevenues) refers to electricity or gas consumed by customers but not yet billed to them by utility companies.

Unearned Income (SF.BS.UnearnedIncome) refers to unearned interest income, where the nominal value of a loan includes prepaid interest income, and a portion of the prepaid interest income is not yet earned at the end of a fiscal period. As it is an asset account, Unearned Income (SF.BS.UnearnedIncome) is shown as…

Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) refers to the premiums received but not yet earned. This generally refers to premiums received on non-life insurance policies, as these premiums are earned over the life of the contract. Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) does not include: Unpaid claims and losses (classified as Policy Liabilities (SF.BS.PolicyLiabilities))…

Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss) refers to all the unrealized/ revaluation gains (losses) reported in Equity. The unrealized gains (losses) are usually due the valuations of Investment Securities and Fixed Assets owned by the company. Securities Available-for-Sale are valued at market value and unrealized gains (losses) are included as a part…

Utility Plant – Gross (SF.BS.UtilityPlantGross) refers to the gross value of the fixed assets employed by utility companies in the production of the utility, such as electric plants, distribution facilities of electricity, gas or water, etc. Utility Plant – Gross (SF.BS.UtilityPlantGross) includes: Electric power plants Electricity distribution installation Nuclear fuel…

Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation) refers to the accumulated depreciation against Utility Plant – Gross (SF.BS.UtilityPlantGross). Since it is a contra account to the asset, it is always a negative figure. Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation) includes: Accumulated depreciation of nuclear fuel Accumulated depreciation of electric power plants Accumulated depreciation…

Utility Plant, Net (SF.BS.UtilityPlantNet) is calculated as: (+) Utility Plant – Gross (SF.BS.UtilityPlantGross) (-) Minus Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation). It is limited to fixed assets employed for electric generation, distribution of electricity, gas, water, or any other regulated resources. Utility Plant, Net (SF.BS.UtilityPlantNet) does not include: Decommissioning funds when…