taxonomy().concept(ferc:ScheduleReconciliationOfReportedNetIncomeWithTaxableIncomeForFederalIncomeTaxesAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ScheduleTitle").text
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
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taxonomy().concept(ferc:ScheduleReconciliationOfReportedNetIncomeWithTaxableIncomeForFederalIncomeTaxesAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1Instructions").text
- Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
- If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
- A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
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Line No. |
$headings = filter (taxonomy().concept(ferc:ScheduleReconciliationOfReportedNetIncomeWithTaxableIncomeForFederalIncomeTaxesAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "261 - Schedule - Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes" and $item.part-by-name(ferc-part:ValueType).part-value == "Column")
$headings = list(for $ref in $headings
list($ref.part-by-name(ferc-part:Column).part-value, $ref.part-by-name(ferc-part:ColumnName).part-value))
$heading_dict = dict(for $row in $headings
list("("+$row[1]+")",$row[2])
);
for $row in $heading_dict.keys.sort
$heading_dict[$row]
Particulars (Details)
$row
(a)
|
1 |
taxonomy().concept(ferc:NetIncomeLoss).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Net Income for the Year
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max(list([covered @concept=ferc:NetIncomeLoss @period = $currentDuration]))
$104,207
|
2 |
taxonomy().concept(ferc:ReconcilingItemsForThePeriodAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Reconciling Items for the Year
|
|
3 |
|
|
4 |
taxonomy().concept(ferc:TaxableIncomeNotReportedOnBooks).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Taxable Income Not Reported on Books
|
|
// adding a comment
$data2 = list(for $i in range(4)
list($i,none,none)
);
$data = if count(list([covered @ferc:TaxableIncomeNotReportedOnBooksAxis=*])) > 0
list({covered @ferc:TaxableIncomeNotReportedOnBooksAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:TaxableIncomeNotReportedOnBooksDescription @unit @period=$currentDuration})
first(list({@ferc:TaxableIncomeNotReportedOnBooksDescription @unit @period=$currentDuration}))
else
none,
if exists({@ferc:TaxableIncomeNotReportedOnBooks @unit @period=$currentDuration})
first(list({@ferc:TaxableIncomeNotReportedOnBooks @unit @period=$currentDuration}))
else
none
)}})
else $data2;
$uniqueData = list(for $x in $data
if $x == list(0,none,none)
skip
else
$x
);
for $row in $uniqueData.sort
5
5
|
$row[2]
if $row[2].is-fact ""
else "sch-title"
Taxable Income Not Reported on Books
|
$row[3]
$100,000
|
9 |
taxonomy().concept(ferc:DeductionsRecordedOnBooksNotDeductedForReturnAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Deductions Recorded on Books Not Deducted for Return
|
|
// adding a comment
$data2 = list(for $i in range(4)
list($i,none,none)
);
$data = if count(list([covered @ferc:DeductionsRecordedOnBooksNotDeductedForReturnAxis=*])) > 0
list({covered @ferc:DeductionsRecordedOnBooksNotDeductedForReturnAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:DeductionsRecordedOnBooksNotDeductedForReturnDescription @unit @period=$currentDuration})
first(list({@ferc:DeductionsRecordedOnBooksNotDeductedForReturnDescription @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeductionsRecordedOnBooksNotDeductedForReturn @unit @period=$currentDuration})
first(list({@ferc:DeductionsRecordedOnBooksNotDeductedForReturn @unit @period=$currentDuration}))
else
none
)}})
else $data2;
$uniqueData = list(for $x in $data
if $x == list(0,none,none)
skip
else
$x
);
for $row in $uniqueData.sort
10
10
|
$row[2]
if $row[2].is-fact ""
else "sch-title"
Deductions Recorded on Books Not Deducted for Return
|
$row[3]
$100,000
|
14 |
taxonomy().concept(ferc:IncomeRecordedOnBooksNotIncludedInReturnAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Taxable Income Not Reported on Books
|
|
// adding a comment
$data2 = list(for $i in range(4)
list($i,none,none)
);
$data = if count(list([covered @ferc:IncomeRecordedOnBooksNotIncludedInReturnAxis=*])) > 0
list({covered @ferc:IncomeRecordedOnBooksNotIncludedInReturnAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:IncomeRecordedOnBooksNotIncludedInReturnDescription @unit @period=$currentDuration})
first(list({@ferc:IncomeRecordedOnBooksNotIncludedInReturnDescription @unit @period=$currentDuration}))
else
none,
if exists({@ferc:IncomeRecordedOnBooksNotIncludedInReturn @unit @period=$currentDuration})
first(list({@ferc:IncomeRecordedOnBooksNotIncludedInReturn @unit @period=$currentDuration}))
else
none
)}})
else $data2;
$uniqueData = list(for $x in $data
if $x == list(0,none,none)
skip
else
$x
);
for $row in $uniqueData.sort
15
15
|
$row[2]
if $row[2].is-fact ""
else "sch-title"
Income Recorded on Books Not Included in Return
|
$row[3]
$100,000
|
19 |
taxonomy().concept(ferc:DeductionsOnReturnNotChargedAgainstBookIncomeAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Deductions on Return Not Charged Against Book Income
|
|
// adding a comment
$data2 = list(for $i in range(7)
list($i,none,none)
);
$data = if count(list([covered @ferc:DeductionsOnReturnNotChargedAgainstBookIncomeAxis=*])) > 0
list({covered @ferc:DeductionsOnReturnNotChargedAgainstBookIncomeAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:DeductionsOnReturnNotChargedAgainstBookIncomeDescription @unit @period=$currentDuration})
first(list({@ferc:DeductionsOnReturnNotChargedAgainstBookIncomeDescription @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeductionsOnReturnNotChargedAgainstBookIncome @unit @period=$currentDuration})
first(list({@ferc:DeductionsOnReturnNotChargedAgainstBookIncome @unit @period=$currentDuration}))
else
none
)}})
else $data2;
$uniqueData = list(for $x in $data
if $x == list(0,none,none)
skip
else
$x
);
for $row in $uniqueData.sort
20
20
|
$row[2]
if $row[2].is-fact ""
else "sch-title"
Deductions on Return Not Charged Against Book Income
|
$row[3]
$100,000
|
27 |
taxonomy().concept(ferc:FederalTaxNetIncome).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
TOTAL
|
max(list([covered @concept=ferc:FederalTaxNetIncome @period = $currentDuration]))
$144,154,078
|
28 |
taxonomy().concept(ferc:ShowComputationOfTaxAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F1ReconOfNIWithTaxIncome").text
Show Computation of Tax:
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// adding a comment
$data2 = list(for $i in range(16)
list($i,none,none)
);
$data = if count(list([covered @ferc:ReconciliationOfNetIncomeWithTaxableIncomeForFederalIncomeTaxesAxis=*])) > 0
list({covered @ferc:ReconciliationOfNetIncomeWithTaxableIncomeForFederalIncomeTaxesAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:ComputationOfTaxDescription @unit @period=$currentDuration})
first(list({@ferc:ComputationOfTaxDescription @unit @period=$currentDuration}))
else
none,
if exists({@ferc:ComputationOfTax @unit @period=$currentDuration})
first(list({@ferc:ComputationOfTax @unit @period=$currentDuration}))
else
none
)}})
else $data2;
$uniqueData = list(for $x in $data
if $x == list(0,none,none)
skip
else
$x
);
for $row in $uniqueData.sort
29
29
|
$row[2]
if $row[2].is-fact ""
else "sch-title"
Computation of Tax
|
$row[3]
$100,000
|