taxonomy().concept(ferc:ScheduleAnalysisOfFederalIncomeAndOtherTaxesDeferredAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F6ScheduleTitle").text
Analysis of Federal Income and Other Taxes Deferred
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taxonomy().concept(ferc:ScheduleAnalysisOfFederalIncomeAndOtherTaxesDeferredAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F6Instructions").text
- Listed in column (a) are the current and noncurrent deferred income tax accounts.
- Report in column (b) under the current and noncurrent deferred tax holdings the beginning of year balance for each item that causes temporary differences between financial reporting and tax reporting bases of assets and liabilities. Such items should include, but not be limited to, accelerated depreciation and amortization, and tax deferrals of pensions and post retirement benefits. Other items which cause such a difference should be listed under, Other, including State and other taxes deferred if computed separately. Minor items each less than $100,000 may be combined in a single entry under Other.
- Report in column (c) for the current deferred tax category the net change in Account Nos. 19.5, Deferred Income Tax Assets, and 59, Deferred Income Tax Liabilities, and for the noncurrent accumulated deferred tax category the net change in Account Nos. 45, Accumulated Deferred Income Tax Assets, and 64, Accumulated Deferred Income Tax Liabilities, for the current year temporary differences.
- The total of net credits (debits) for the current year in column (c) should agree with the contra debits (credits) to Account No. 671, Provision for Deferred Taxes, and Account No. 696, Provision for Deferred Taxes-Extraordinary Items, for the current reporting year.
- Report in column (d) any adjustments, as appropriate, including adjustments to eliminate or reinstate deferred tax effects (credits or debits) due to applying or recognizing a loss carryforward or a loss carry-back. Explain the adjustments in the space at the end of this schedule.
- Report in column (e) for the current and noncurrent deferred tax categories the cumulative totals of columns (b), (c), and (d). The total of column (e) for the current deferred tax category must be the same as the balance in Account Nos. 19.5 or 59 and the total of column (e) for the noncurrent accumulated deferred tax category must be the same as the balance in Account Nos. 45 or 64 as reported in the Comparative Balance Sheet Statement.
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Line No. |
$headings = filter (taxonomy().concept(ferc:ScheduleAnalysisOfFederalIncomeAndOtherTaxesDeferredAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "230 - Schedule - Analysis of Federal Income and Other Taxes Deferred")
$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]
Title of Account
$row
(a)
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Current Deferred Taxes - Account Nos. 19-5 and 59 |
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// adding a comment
$data2 = list(for $i in range(-9,-1)
list($i,none,none,none,none,none)
);
$data = if count(list({covered @ferc:AnalysisOfFederalIncomeAndOtherTaxesDeferredAxis=*})) > 0
list({covered @ferc:AnalysisOfFederalIncomeAndOtherTaxesDeferredAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:ItemsCausingTemporaryDifferences @unit @period=$currentDuration})
first(list({@ferc:ItemsCausingTemporaryDifferences @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$priorInstant})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$priorInstant}))
else
none,
if exists({@ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$currentDuration})
first(list({@ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentCurrent @unit @period=$currentDuration})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentCurrent @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$currentInstant})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @unit @period=$currentInstant}))
else
none
)}})
else $data2;
$data3 = list(for $j in $data
if $j == list($j[1], $j[2], none,none,none,none)
if $j[1] > -1
skip
else
$j
else
$j);
$orders = set(for $x in $data3 $x[1]).sort;
for $order in $orders
for $row in $data3
if $row[1] != $order
skip
else
1
1
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$row[2]
Property Taxes
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$row[3]
$21,831,983
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$row[4]
$2,755,067
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$row[5]
$1,162,517
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$row[6]
$23,615,142
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10 |
taxonomy().concept(ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent).label("http://ferc.gov/form/2020-01-01/roles/label/F6Total").text
TOTAL
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max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @period=$priorInstant]))
$4,080,200
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max(list([covered @concept=ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesCurrent @period=$currentDuration]))
$4,080,200
|
max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentCurrent @period=$currentDuration]))
$4,080,200
|
max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesCurrent @period=$currentInstant]))
$4,080,200
|
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Noncurrent Deferred Taxes - Account Nos. 45 and 64 |
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// adding a comment
$data2 = list(for $i in range(-9,-1)
list($i,none,none,none,none,none)
);
$data = if count(list({covered @ferc:AnalysisOfFederalIncomeAndOtherTaxesDeferredAxis=*})) > 0
list({covered @ferc:AnalysisOfFederalIncomeAndOtherTaxesDeferredAxis=* {list(
if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0
first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
else
0,
if exists({@ferc:ItemsCausingTemporaryDifferences @unit @period=$currentDuration})
first(list({@ferc:ItemsCausingTemporaryDifferences @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$priorInstant})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$priorInstant}))
else
none,
if exists({@ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$currentDuration})
first(list({@ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentNoncurrent @unit @period=$currentDuration})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentNoncurrent @unit @period=$currentDuration}))
else
none,
if exists({@ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$currentInstant})
first(list({@ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @unit @period=$currentInstant}))
else
none
)}})
else $data2;
$data3 = list(for $j in $data
if $j == list($j[1], $j[2], none,none,none,none)
if $j[1] > -1
skip
else
$j
else
$j);
$orders = set(for $x in $data3 $x[1]).sort;
for $order in $orders
for $row in $data3
if $row[1] != $order
skip
else
11
11
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$row[2]
Pension Benefits
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$row[3]
$92,276,100
|
$row[4]
$6,726,069
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$row[5]
$3,992,267
|
$row[6]
$73,827,172
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20 |
taxonomy().concept(ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent).label("http://ferc.gov/form/2020-01-01/roles/label/F6Total").text
TOTAL
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max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @period=$priorInstant]))
$4,080,200
|
max(list([covered @concept=ferc:NetChangeInDeferredIncomeTaxAssetsLiabilitiesNoncurrent @period=$currentDuration]))
$4,080,200
|
max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesAdjustmentNoncurrent @period=$currentDuration]))
$4,080,200
|
max(list([covered @concept=ferc:DeferredIncomeTaxAssetsLiabilitiesNoncurrent @period=$currentInstant]))
$4,080,200
|