enable proper treatment of inter-table xbrl meta calculations @cmgosnell

[cmgosnell]

there seeming two types of inter-table calculations:

1. those that have calculation components that are entirely sourced from other tables
2. those that have some but not all of their calculation components from other tables.

In the exploded table context, the # 1 option seems easy to deal with. When

For but the # 2 option... what should we do? @jrea-rmi We could:

• remove all of the sub-components in the table. This would leave the reported total so the data would stay intact but we'd loose some detail from the sub-components. (easiest, less detailed)
• track down the data in all of the source tables, grab that level of detail, run the calc checks/corrections. (most difficult, probably most accurate, most level of detail)
• run the calc checks w/ out the other table detail to generate a correction line (medium difficult, lil risky, preserves most detail)

An example to keep it tanglible: in the electric_operating_expenses_ferc1 table there are two calculated fields ('power_production_expenses_steam_power' & power_production_expenses_hydraulic_power) that each have one calculation component that is source from that plant tables:

[{'name': 'steam_power_generation_operations_expense', 'weight': 1.0},
 {'name': 'steam_power_generation_maintenance_expense', 'weight': 1.0},
 {'name': 'operation_supervision_and_engineering_expense',
  'weight': 1.0,
  'source_table': ['plants_steam_ferc1',
   'plants_hydro_ferc1',
   'plants_pumped_storage_ferc1']}]

All examples of calcs with any inter-table calculation components

income_statement_inter_table_calcs = [
    {
        'xbrl_factoid': 'power_production_expenses_steam_power',
        'table_name': 'electric_operating_expenses_ferc1',
        'calculations': [
            {'name': 'steam_power_generation_operations_expense', 'weight': 1.0},
            {'name': 'steam_power_generation_maintenance_expense', 'weight': 1.0},
            {'name': 'operation_supervision_and_engineering_expense',
             'weight': 1.0,
             'source_table': [
                 'plants_steam_ferc1',
                 'plants_hydro_ferc1',
                 'plants_pumped_storage_ferc1']}]},
    {
        'xbrl_factoid': 'power_production_expenses_hydraulic_power',
        'table_name': 'electric_operating_expenses_ferc1',
        'calculations': [
            {'name': 'hydraulic_power_generation_operations_expense',
             'weight': 1.0},
            {'name': 'hydraulic_power_generation_maintenance_expense',
             'weight': 1.0},
            {'name': 'operation_supervision_and_engineering_expense',
             'weight': 1.0,
             'source_table': [
                 'plants_steam_ferc1',
                 'plants_hydro_ferc1',
                 'plants_pumped_storage_ferc1']}]},
    {
        'xbrl_factoid': 'sales_for_resale',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'demand_charges_revenue_sales_for_resale',
             'weight': 1.0,
             'source_table': []},
            {'name': 'energy_charges_revenue_sales_for_resale',
             'weight': 1.0,
             'source_table': []},
            {'name': 'other_charges_revenue_sales_for_resale',
             'weight': 1.0,
             'source_table': []}]},
    {
        'xbrl_factoid': 'residential_sales',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'residential_sales_billed',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']},
            {'name': 'residential_sales_unbilled',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]},
    {
        'xbrl_factoid': 'public_street_and_highway_lighting',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'public_street_and_highway_lighting_billed',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']},
            {'name': 'public_street_and_highway_lighting_unbilled',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]},
    {
        'xbrl_factoid': 'interdepartmental_sales',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'interdepartmental_sales_billed',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']},
            {'name': 'interdepartmental_sales_unbilled',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]},
    {
        'xbrl_factoid': 'sales_to_ultimate_consumers',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'residential_sales', 'weight': 1.0},
            {'name': 'public_street_and_highway_lighting', 'weight': 1.0},
            {'name': 'other_sales_to_public_authorities', 'weight': 1.0},
            {'name': 'sales_to_railroads_and_railways', 'weight': 1.0},
            {'name': 'interdepartmental_sales', 'weight': 1.0},
            {'name': 'commercial_and_industrial_sales',
                'weight': 1.0,
                'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]},
    {
        'xbrl_factoid': 'other_sales_to_public_authorities',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'other_sales_to_public_authorities_billed',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']},
            {'name': 'other_sales_to_public_authorities_unbilled',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]},
    {
        'xbrl_factoid': 'sales_to_railroads_and_railways',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'sales_to_railroads_and_railways_billed',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']},
            {'name': 'sales_to_railroads_and_railways_unbilled',
             'weight': 1.0,
             'source_table': ['electricity_sales_by_rate_schedule_ferc1']}]}]

balance_sheet_inter_table_calcs = [
    {
        'xbrl_factoid': 'utility_plant_and_construction_work_in_progress',
        'table_name': 'utility_plant_summary_ferc1',
        'calculations': [
            {'name': 'utility_plant',
             'weight': 1.0,
             'source_table': ['balance_sheet_assets_ferc1']},
            {'name': 'utility_plant_in_service_classified_and_unclassified',
                'weight': 1.0},
            {'name': 'utility_plant_leased_to_others', 'weight': 1.0},
            {'name': 'utility_plant_held_for_future_use', 'weight': 1.0},
            {'name': 'construction_work_in_progress', 'weight': 1.0},
            {'name': 'utility_plant_acquisition_adjustment', 'weight': 1.0}]},
    {
        'xbrl_factoid': 'accumulated_provision_for_depreciation_amortization_and_depletion_of_plant_utility',
        'table_name': 'balance_sheet_assets_ferc1',
        'calculations': [
            {'name': 'depreciation_utility_plant_in_service',
             'weight': 1.0,
             'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'amortization_and_depletion_of_producing_natural_gas_land_and_land_rightsutility_plant_in_service',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'amortization_of_underground_storage_land_and_land_rightsutility_plant_in_service',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'amortization_of_other_utility_plant_utility_plant_in_service',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'depreciation_amortization_and_depletion_utility_plant_in_service',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'depreciation_amortization_and_depletion_utility_plant_leased_to_others',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'depreciation_and_amortization_utility_plant_held_for_future_use',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'abandonment_of_leases',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'amortization_of_plant_acquisition_adjustment',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']}]},
    {
        'xbrl_factoid': 'utility_plant_and_construction_work_in_progress',
        'table_name': 'balance_sheet_assets_ferc1',
        'calculations': [
            {'name': 'utility_plant', 'weight': 1.0},
            {'name': 'utility_plant_in_service_classified_and_unclassified',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'utility_plant_leased_to_others',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'utility_plant_held_for_future_use',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']},
            {'name': 'construction_work_in_progress', 'weight': 1.0},
            {'name': 'utility_plant_acquisition_adjustment',
                'weight': 1.0,
                'source_table': ['utility_plant_summary_ferc1']}]},
    {
        'xbrl_factoid': 'nuclear_fuel_net',
        'table_name': 'balance_sheet_assets_ferc1',
        'calculations': [
            {'name': 'nuclear_fuel_materials_and_assemblies_stock_account_major_only',
             'weight': 1.0},
            {'name': 'nuclear_fuel_assemblies_in_reactor_major_only',
                'weight': 1.0},
            {'name': 'spent_nuclear_fuel_major_only', 'weight': 1.0},
            {'name': 'nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
                'weight': 1.0},
            {'name': 'nuclear_fuel_materials_and_assemblies',
                'weight': 1.0,
                'source_table': []},
            {'name': 'spent_nuclear_fuel',
                'weight': 1.0, 'source_table': []},
            {'name': 'nuclear_fuel_under_capital_leases', 'weight': 1.0},
            {'name': 'accumulated_provision_for_amortization_of_nuclear_fuel_assemblies',
                'weight': -1.0},
            {'name': 'nuclear_fuel', 'weight': 1.0}]},
    {
        'xbrl_factoid': 'nuclear_materials_held_for_sale',
        'table_name': 'balance_sheet_assets_ferc1',
        'calculations': [
            {'name': 'nuclear_materials_held_for_sale_uranium',
             'weight': 1.0,
             'source_table': []},
            {'name': 'nuclear_materials_held_for_sale_plutonium',
                'weight': 1.0,
                'source_table': []},
            {'name': 'nuclear_materials_held_for_sale_other',
                'weight': 1.0,
                'source_table': []}]},
    {
        'xbrl_factoid': 'nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
        'table_name': 'balance_sheet_assets_ferc1',
        'calculations': [
            {'name': 'fabrication_costs_nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
             'weight': 1.0,
             'source_table': []},
            {'name': 'nuclear_materials_nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
                'weight': 1.0,
                'source_table': []},
            {'name': 'allowance_for_funds_construction_nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
                'weight': 1.0,
                'source_table': []},
            {'name': 'other_overhead_construction_costs_nuclear_fuel_in_process_of_refinement_conversion_enrichment_and_fabrication',
                'weight': 1.0,
                'source_table': []
            }
        ]
    }
]

[jrea-rmi]

First, reviewing income_statement_inter_table_calcs. Generally, 'sales_for_resale' and 'electricity_sales_by_rate_schedule_ferc1' detail tables aren't something we're using now, so might be useful in the future but I don't think the billed vs. unbilled components are necessary to account for now.

For the other calculations, I believe each can be edited to avoid using multiple tables:

• 'power_production_expenses_steam_power' should not include the plant level table lines
• 'power_production_expenses_hydraulic_power' should not include the plant level table lines
• the 'sales_to_ultimate_consumers' calculation could be edited to use the fields for commercial and industrial sales that are directly in 'electric_operating_revenues_ferc1', rather than referencing commerial and industrial sales from 'electricity_sales_by_rate_schedule_ferc1'. In FERC taxonomy, I see the fields as 'SmallOrCommercialSalesElectricOperatingRevenue' and 'LargeOrIndustrialSalesElectricOperatingRevenue', which in PUDL get converted to 'small_or_commercial_sales_electric_operating_revenue' and 'large_or_industrial_sales_electric_operating_revenue', right?

Here's what I think the revised calculations should be for these fields:

    {
        'xbrl_factoid': 'power_production_expenses_steam_power',
        'table_name': 'electric_operating_expenses_ferc1',
        'calculations': [
            {'name': 'steam_power_generation_operations_expense', 'weight': 1.0},
            {'name': 'steam_power_generation_maintenance_expense', 'weight': 1.0}]},
    {
        'xbrl_factoid': 'power_production_expenses_hydraulic_power',
        'table_name': 'electric_operating_expenses_ferc1',
        'calculations': [
            {'name': 'hydraulic_power_generation_operations_expense',
             'weight': 1.0},
            {'name': 'hydraulic_power_generation_maintenance_expense',
             'weight': 1.0}]},
    {
        'xbrl_factoid': 'sales_to_ultimate_consumers',
        'table_name': 'electric_operating_revenues_ferc1',
        'calculations': [
            {'name': 'residential_sales', 'weight': 1.0},
            {'name': 'public_street_and_highway_lighting', 'weight': 1.0},
            {'name': 'other_sales_to_public_authorities', 'weight': 1.0},
            {'name': 'sales_to_railroads_and_railways', 'weight': 1.0},
            {'name': 'interdepartmental_sales', 'weight': 1.0},
            {'name': 'small_or_commercial_sales_electric_operating_revenue ', 'weight': 1.0},
            {'name': 'large_or_industrial_sales_electric_operating_revenue', 'weight': 1.0},]}

[jrea-rmi]

It appears to me that all the balance sheet table calcs reference fields that are entirely within the same table, is that right?

[e-belfer]

Overlaps with #2623