taxonomy().concept(ferc:RespondentLegalName).label("http://ferc.gov/form/2020-01-01/roles/label/F1Header").text Name of Respondent:
[@ferc:RespondentLegalName @period=$currentDuration] Duke Energy Kentucky, Inc.
taxonomy().concept(ferc:SubmissionType).label("http://ferc.gov/form/2020-01-01/roles/label/F1Header").text This report is:
(1) if missing({covered @concept=ferc:SubmissionType}) ☐ An Original']]> else if [@concept=ferc:SubmissionType @period=$currentDuration] == "O" ☑ An Original']]> else ☐ An Original']]> An Original
(2) if missing([covered @concept=ferc:SubmissionType @period=$currentDuration]) ☐ A Resubmission']]> else if [@concept=ferc:SubmissionType @period=$currentDuration] == "R" ☑ A Resubmission']]> else ☐ A Resubmission']]> A Resubmission
taxonomy().concept(ferc:ReportDate).label("http://ferc.gov/form/2020-01-01/roles/label/F1Header").text Date of Report:
[@ferc:ReportDate @period=$currentDuration] 04/26/2019
taxonomy().concept(ferc:ReportYearPeriod).label("http://ferc.gov/form/2020-01-01/roles/label/F1Header").text Year/Period of Report:
End of: [@ferc:ReportYear @period=$currentDuration] 2018 / [@ferc:ReportPeriod @period=$currentDuration] Q4
taxonomy().concept(ferc:ScheduleDepreciationDepletionAndAmortizationAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ScheduleTitle").text DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405)
taxonomy().concept(ferc:ScheduleDepreciationDepletionAndAmortizationAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1Instructions").text
  1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric Plant (Account 405).
  2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
  3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year.
    Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used.

    In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used.

    For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
  4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortization Charges
Line No. $headings = filter (taxonomy().concept(ferc:ScheduleDepreciationDepletionAndAmortizationAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "336 - Schedule - Summary of Depreciation and Amortization Charges - Section A") $heading = list(for $ref in $headings list($ref.part-by-name(ferc-part:Column).part-value, $ref.part-by-name(ferc-part:ColumnName).part-value, $ref.part-by-name(ferc-part:ElementName).part-value)) $heading_dict = dict(for $row in $heading list("("+$row[1]+")",list($row[2], if $row[3] == none "" else taxonomy().concept(to-qname($row[3])))) ); for $row in $heading_dict.keys.sort
$heading_dict[$row][2].name.local-name
$heading_dict[$row][1] Functional Classification
$row (a)
1 taxonomy().concept(ferc:IntangiblePlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Intangible Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:IntangiblePlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:IntangiblePlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:IntangiblePlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:IntangiblePlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:IntangiblePlantMember]
2 taxonomy().concept(ferc:SteamProductionPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Steam Production Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:SteamProductionPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:SteamProductionPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:SteamProductionPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:SteamProductionPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:SteamProductionPlantMember]
3 taxonomy().concept(ferc:NuclearProductionPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Nuclear Production Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:NuclearProductionPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:NuclearProductionPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:NuclearProductionPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:NuclearProductionPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:NuclearProductionPlantMember]
4 taxonomy().concept(ferc:HydraulicProductionPlantConventionalMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Hydraulic Production Plant-Conventional [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantConventionalMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantConventionalMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantConventionalMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantConventionalMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantConventionalMember]
5 taxonomy().concept(ferc:HydraulicProductionPlantPumpedStorageMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Hydraulic Production Plant-Pumped Storage [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantPumpedStorageMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantPumpedStorageMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantPumpedStorageMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantPumpedStorageMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:HydraulicProductionPlantPumpedStorageMember]
6 taxonomy().concept(ferc:OtherProductionPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Other Production Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:OtherProductionPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:OtherProductionPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:OtherProductionPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:OtherProductionPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:OtherProductionPlantMember]
7 taxonomy().concept(ferc:TransmissionPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Transmission Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:TransmissionPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:TransmissionPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:TransmissionPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:TransmissionPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:TransmissionPlantMember]
8 taxonomy().concept(ferc:DistributionPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Distribution Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:DistributionPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:DistributionPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:DistributionPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:DistributionPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:DistributionPlantMember]
9 taxonomy().concept(ferc:RegionalTransmissionAndMarketOperationMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Regional Transmission and Market Operation [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:RegionalTransmissionAndMarketOperationMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:RegionalTransmissionAndMarketOperationMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:RegionalTransmissionAndMarketOperationMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:RegionalTransmissionAndMarketOperationMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:RegionalTransmissionAndMarketOperationMember]
10 taxonomy().concept(ferc:GeneralPlantMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text General Plant [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:GeneralPlantMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:GeneralPlantMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:GeneralPlantMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:GeneralPlantMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:GeneralPlantMember]
11 taxonomy().concept(ferc:CommonPlantElectricMember).label("http://ferc.gov/form/2020-01-01/roles/label/F1DepreciationAndAmortizationOfElectricPlant").text Common Plant-Electric [@ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:CommonPlantElectricMember] [@ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:CommonPlantElectricMember] [@ferc:AmortizationOfLimitedTermPlantOrProperty @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:CommonPlantElectricMember] [@ferc:AmortizationOfOtherElectricPlant @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:CommonPlantElectricMember] [@ferc:DepreciationAndAmortization @period = $currentDuration @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @ferc:FunctionalClassificationAxis=ferc:CommonPlantElectricMember]
12 taxonomy().concept(ferc:DepreciationAndAmortization).label("http://ferc.gov/form/2020-01-01/roles/label/F1Total").text TOTAL max(list([covered @concept=ferc:DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @period = $currentDuration])) $144,154,078 max(list([covered @concept=ferc:DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @period = $currentDuration])) $144,154,071 max(list([covered @concept=ferc:AmortizationOfLimitedTermPlantOrProperty @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @period = $currentDuration])) $144,154,072 max(list([covered @concept=ferc:AmortizationOfOtherElectricPlant @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @period = $currentDuration])) $144,154,073 max(list([covered @concept=ferc:DepreciationAndAmortization @ferc:UtilityTypeAxis=ferc:ElectricUtilityMember @period = $currentDuration])) $144,154,074
B. Basis for Amortization Charges
[@ferc:BasisAmortizationCharges @period = $currentDuration] The depreciable plant base for electric plant is $999,999,999. This is the capitalized cost of plant licensing, software, and other intangible assets. This includes fully amortized assets not yet retired. Intangible plant is amortized over 10 years while plant licensing is amortized over the remaining life of the asset.
// adding a comment $data2 = list(for $i in range(13,50) list($i,none,none,none,none,none,none,none) ); $data = if count(list({covered @ferc:EstimatedDepreciationChargesFactorsAxis=*})) > 0 list({covered @ferc:EstimatedDepreciationChargesFactorsAxis=* {list( if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0 first(list({@ferc:OrderNumber @unit=* @period=$currentDuration})) else 0, if exists({@ferc:AccountNumberFactorsUsedInEstimatingDepreciationCharges @unit @period=$currentDuration}) first(list({@ferc:AccountNumberFactorsUsedInEstimatingDepreciationCharges @unit @period=$currentDuration})) else none, if exists({@ferc:DepreciablePlantBase @unit @period=$currentDuration}) first(list({@ferc:DepreciablePlantBase @unit @period=$currentDuration})) else none, if exists({@ferc:UtilityPlantEstimatedAverageServiceLife @unit @period=$currentDuration}) first(list({@ferc:UtilityPlantEstimatedAverageServiceLife @unit @period=$currentDuration})) else none, if exists({@ferc:UtilityPlantNetSalvageValuePercentage @unit @period=$currentDuration}) first(list({@ferc:UtilityPlantNetSalvageValuePercentage @unit @period=$currentDuration})) else none, if exists({@ferc:UtilityPlantAppliedDepreciationRate @unit @period=$currentDuration}) first(list({@ferc:UtilityPlantAppliedDepreciationRate @unit @period=$currentDuration})) else none, if exists({@ferc:MortalityCurveType @unit @period=$currentDuration}) first(list({@ferc:MortalityCurveType @unit @period=$currentDuration})) else none, if exists({@ferc:UtilityPlantWeightedAverageRemainingLife @unit @period=$currentDuration}) first(list({@ferc:UtilityPlantWeightedAverageRemainingLife @unit @period=$currentDuration})) else none )}}) else $data2; $uniqueData = list(for $x in $data if $x == list(0,none,none,none,none,none,none,none) skip else $x ); for $row in $uniqueData.sort
C. Factors Used in Estimating Depreciation Charges
Line No. $headings = filter (taxonomy().concept(ferc:ScheduleFactorsUsedInEstimatingDepreciationChargesAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "336 - Schedule - Factors Used in Estimating Depreciation Charges - Section C") $heading = list(for $ref in $headings list($ref.part-by-name(ferc-part:Column).part-value, $ref.part-by-name(ferc-part:ColumnName).part-value, $ref.part-by-name(ferc-part:ElementName).part-value)) $heading_dict = dict(for $row in $heading list("("+$row[1]+")",list($row[2], if $row[3] == none "" else taxonomy().concept(to-qname($row[3])))) ); for $row in $heading_dict.keys.sort
$heading_dict[$row][2].name.local-name
$heading_dict[$row][1] Account No.
$row (a)
12 $row[3] $679,676 $row[4] 30 $row[5] 10 $row[6] 2.44 $row[7] SQ $row[8] 8