The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Name Accounting Standards Codification
-Subparagraph (SX 210.5-02.17)
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