{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/980/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"250-980","topic":"250","title":"Regulated Operations","area":"Presentation","paragraphs":8,"summary":"This Subtopic applies the general accounting change and error correction rules of Topic 250 to entities with regulated operations that meet the criteria of paragraph 980-10-15-2 (so that costs designated for future recovery by the regulator are probable of recovery). Its core rule is that a change in accounting method that does not affect costs allowable for rate-making purposes is reported the same way an unregulated entity would report it, whereas a change that does affect allowable costs is generally implemented the way it is implemented for regulatory purposes. It also confirms that prior period adjustments are limited to error corrections and prior interim period adjustments of the current fiscal year, and that previously unaccrued estimated refunds are charged to income when the accrual criteria are first met.","concepts":["regulated operations","change in accounting principle","allowable costs for rate-making","prior period adjustment","error correction","estimated refunds","regulatory accounting","research and development costs"],"categories":["Industry-specific","Presentation","Disclosure","Recognition"],"level":"intermediate","topic_title":"Accounting Changes and Error Corrections","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"250-980-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL77946511-209998\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/250/980/#250-980-55-3\" class=\"xref\">980-250-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n980-250-55-3 | Amended | Accounting Standards Update No. 2016-02 | 02/25/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c5ab177c0bf9a91edff8a871782b037eb44784dcbe02765f6e6c3997cfd6495","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258247d7a70869dc0676128bc62746174bc46bf7199c582ae6d76074b4b99561","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daa6972a204b558f04cd76b040cf51beb46db2bb7e4f1a66abd899a9ba4d9f96","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"250-980-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance for accounting changes and error corrections for entities with regulated operations.</div></div>","snippet":"This Subtopic provides guidance for accounting changes and error corrections for entities with regulated operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69424cfe73e296e7d38a428f0fa8f724319a63d20750e317bc865016c1e73ba0","downloaded_from":"2026-09-09T23:17:49.225Z","last_downloaded_at":"2026-09-09T23:17:49.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478834","source_sha256":"2279e24984d742d92cda2141b8213e8cc4ff319d1305394d46efc756f542d4ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50b49f17028ff1812d2e5f85a0b03cee30d6e46b527e360fe77210eecd247764","downloaded_from":"2026-09-09T23:17:49.225Z","last_downloaded_at":"2026-09-09T23:17:49.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478834","source_sha256":"2279e24984d742d92cda2141b8213e8cc4ff319d1305394d46efc756f542d4ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43f244b641c4ff5ba5bbe6f13dd4f9fbd33bcefeb89f77fb28e7bb29cf431205","downloaded_from":"2026-09-09T23:17:49.225Z","last_downloaded_at":"2026-09-09T23:17:49.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478834","source_sha256":"2279e24984d742d92cda2141b8213e8cc4ff319d1305394d46efc756f542d4ca"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"250-980-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-DFCF42C6-CE0D-45BC-9846-5A2EFDE587F3.ditamap\" class=\"ditamap\">980-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adc6d418d29ce43acfc59b3aa3c729e77c602f1093c2fdb9740d3bf67eb29e52","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6b7ae6d12aaac56a5381300dc1e5f02baf754d2cc1375d16e35a6ef06d9ce69","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31a309a9880cc5e8192a0f6afc255b16b0554c9583da78e1e1d1cfeae70ddad","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"250-980-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_448DE074-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">All of the following guidance assumes that the entity meets the criteria in paragraph <a href=\"/asc/980/10/#980-10-15-2\" class=\"xref\">980-10-15-2</a>; thus, recovery of any cost is probable if that cost is designated for future recovery by the regulator. </span></span> </div> </div>","snippet":"All of the following guidance assumes that the entity meets the criteria in paragraph 980-10-15-2; thus, recovery of any cost is probable if that cost is designated for future recovery by the regulator.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a290dc696f5acf91b0ecb689b0cb61d9efcd9d98f2e56852036bc3dc5a0867b","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}},{"citation":"250-980-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_448DE280-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-2C19D78B-1169-4772-A984-E4C872339081.ditamap\" class=\"ditamap\">250</a> defines various types of accounting changes and establishes guidelines for reporting each type. </span></span> </div> </div>","snippet":"Topic 250 defines various types of accounting changes and establishes guidelines for reporting each type.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de0e576fd715fdbdad33f5f3848759da1751c47af37ea57d11c76e27f0d73fb","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}},{"citation":"250-980-55-3","para":"55-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_448DE56A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated entity. If a regulated entity changes accounting methods and the change affects <a href=\"/glossary/a/#allowable-costs\" class=\"term\" title=\"All costs for which revenue is intended to provide recovery. Those costs can be actual or estimated. In that context, allowable costs include interest cost and amounts provided for earnings on shareholders' investments.\"><span>allowable costs</span></a> for rate-making purposes, the change generally would be implemented in the way that it is implemented for regulatory purposes. A change in the method of accounting for research and development costs, either from a policy of capitalization and amortization to one of charging those costs to expense as incurred or vice versa, is an example of that type of change. </span></span> </div> </div>","snippet":"If a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated en…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a19389d64f070455593ce9cd5407f1773a7ad3f7a57617f144ed5172431366","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}},{"citation":"250-980-55-4","para":"55-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_448DE6B7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/250/10/#250-10-45-25\" class=\"xref\">250-10-45-25 through 45-26</a></div> limit prior period adjustments (other than those that result from reporting accounting changes) to corrections of errors and adjustments related to prior interim periods of the current fiscal year. </span></span> </div> </div>","snippet":"Paragraphs 250-10-45-25 through 45-26 limit prior period adjustments (other than those that result from reporting accounting changes) to corrections of errors and adjustments related to prior interim periods of the curre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66b79e6e52544407536d40e50d44005aea6b384ad86024d7a5242a9a87c0a797","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}},{"citation":"250-980-55-5","para":"55-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_448DE80C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In accordance with Section <a altsource=\"GUID-9040C88C-C789-422D-BD77-42CF7A101D36.ditamap\" class=\"ditamap\">250-10-45</a>, estimated refunds that were not previously accrued would be charged to income in the first period in which they meet the criteria for accrual (see paragraph <a href=\"/asc/450/20/#450-20-25-2\" class=\"xref\">450-20-25-2</a>). If the amounts are material, the disclosures specified in paragraph <a href=\"/asc/605/980/#605-980-50-1\" class=\"xref\">980-605-50-1</a> should be furnished. </span></span> </div> </div>","snippet":"In accordance with Section 250-10-45, estimated refunds that were not previously accrued would be charged to income in the first period in which they meet the criteria for accrual (see paragraph 450-20-25-2). If the amou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:147bd06bc50d27cec1705af83c63325ff2d2ae979a13e062908c87f93575031e","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed4bead2cd5ce83b57eca16af0516013f6521370a1cfb899bef51f1a26291dfe","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3507def1ae28e8bfe9b3ddd5c1cf619f355a37ee62f84c244cfa1d93549184e5","downloaded_from":"2026-09-09T23:17:57.739Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479002","source_sha256":"aa21ae255ec03ca7cbc0b28f3ffd89beb4d5408c8d8932f4e50b217846f282aa"}}],"enrichment":{"summary":"This Subtopic applies the general accounting change and error correction rules of Topic 250 to entities with regulated operations that meet the criteria of paragraph 980-10-15-2 (so that costs designated for future recovery by the regulator are probable of recovery). Its core rule is that a change in accounting method that does not affect costs allowable for rate-making purposes is reported the same way an unregulated entity would report it, whereas a change that does affect allowable costs is generally implemented the way it is implemented for regulatory purposes. It also confirms that prior period adjustments are limited to error corrections and prior interim period adjustments of the current fiscal year, and that previously unaccrued estimated refunds are charged to income when the accrual criteria are first met.","key_points":["All guidance in this Subtopic assumes the entity meets the criteria in paragraph 980-10-15-2, so recovery of any cost designated for future recovery by the regulator is probable (250-980-55-1).","A change in accounting method that does not affect costs allowable for rate-making purposes is applied in the same manner as by an unregulated entity (250-980-55-3).","A change in accounting method that does affect allowable costs for rate-making purposes is generally implemented in the way it is implemented for regulatory purposes; changing between capitalization/amortization and expensing of research and development costs is cited as an example (250-980-55-3).","Paragraphs 250-10-45-25 through 45-26 limit prior period adjustments (other than those resulting from reporting accounting changes) to corrections of errors and adjustments related to prior interim periods of the current fiscal year (250-980-55-4).","Estimated refunds not previously accrued are charged to income in the first period in which they meet the accrual criteria of paragraph 450-20-25-2 (250-980-55-5).","If estimated refund amounts are material, the disclosures specified in paragraph 980-605-50-1 must be furnished (250-980-55-5).","The Subtopic follows the same scope and scope exceptions as Section 980-10-15 (250-980-15-1)."],"categories":["Industry-specific","Presentation","Disclosure","Recognition"],"audience_level":"intermediate","student_note":"The key exam trap is assuming regulated entities always follow Topic 250's retrospective-application default: they do only when the change does not affect rate-making allowable costs; if it does, the regulatory treatment generally drives the accounting. Remember this only works if the entity qualifies under 980-10-15-2.","related_topics":["980-10","980-605","250-10","450-20","730-10"],"key_concepts":["regulated operations","change in accounting principle","allowable costs for rate-making","prior period adjustment","error correction","estimated refunds","regulatory accounting","research and development costs"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29d2d4fd5b64de17bdf586afe9c129a9ccfedd9b5ca6bd95e27876f043e20052","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"450-980","title":"Regulated 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