KENTUCKY UTILITIES CO
For the period ended Jun 30, 2026. Filed Aug 7, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 7, 2026
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Application of Critical Accounting Policies
Application of Critical Accounting Policies (All Registrants)
Financial condition and results of operations are impacted by the methods, assumptions and estimates used in the application of critical accounting policies. The following table summarizes the accounting policies by Registrant that are particularly important to an understanding of the reported financial condition or results of operations and require management to make estimates or other judgments of matters that are inherently uncertain. See "Item 7. Combined Management's Discussion and Analysis of Financial Condition and Results of Operations" in the Registrants' 2025 Form 10-K for a discussion of each critical accounting policy.
| PPL | PPL Electric | LG&E | KU | |
| Defined Benefits | x | x | x | x |
|---|---|---|---|---|
| Income Taxes | x | x | x | x |
| Regulatory Assets and Liabilities | x | x | x | x |
| Price Risk Management | x | |||
| Goodwill Impairment | x | x | x | |
| AROs | x | x | ||
| Revenue Recognition - Unbilled Revenue | x | x | x | |
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