Allowance for Funds Used During Construction (SF.IS.AllowanceForFundsUsedDuringConst) refers to the imputed investment income from equity funds that are employed for construction of power plants for utility companies.

Utility companies are allowed to include imputed capital costs, including their own capital resources in the U.S. Such imputed capital costs are known as Allowance for Funds Used During Construction (AFUDC), which is a part of the basis for rate regulations by state.
Allowance for Funds Used During Construction (SF.IS.AllowanceForFundsUsedDuringConst) does not include:

• Allowance for Borrowed Funds Used During Construction (AFUDC – Borrowed Funds classified as Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating))

Related Entries

• Accounting Change (SF.IS.AccountingChange)
• Advertising Expenses (SF.IS.AdvertisingExp)
• Amortization of Acquisition Costs (SF.IS.AmortAcqCosts_Banks)
• Amortization of Acquisition Costs (SF.IS.AmortAcqCosts)
• Amortization of Intangibles (SF.IS.AmortIntangibles_Banks)