Management's Opinion	3 Months Ended
Management's Opinion	Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Management's Opinion	In the opinion of management, the accompanying unaudited financial statements contain all adjustments necessary to present fairly, in accordance with GAAP, the financial position of SPS as of March 31, 2026 and Dec. 31, 2025; the results of SPS’ operations, including the components of net income, changes in stockholder’s equity and cash flows for the three months ended March 31, 2026 and 2025. All adjustments are of a normal, recurring nature, except as otherwise disclosed. Management has also evaluated the impact of events occurring after March 31, 2026 up to the date of issuance of these financial statements. These statements contain all necessary adjustments and disclosures resulting from that evaluation. The Dec. 31, 2025 balance sheet information has been derived from the audited 2025 financial statements included in the SPS Annual Report on Form 10-K for the year ended Dec. 31, 2025. Notes to the financial statements have been prepared pursuant to the rules and regulations of the SEC for Quarterly Reports on Form 10-Q. Certain information and note disclosures normally included in financial statements prepared in accordance with GAAP on an annual basis have been condensed or omitted pursuant to such rules and regulations. For further information, refer to the financial statements and notes thereto included in the SPS Annual Report on Form 10-K for the year ended Dec. 31, 2025, filed with the SEC on Feb. 25, 2026. Due to the seasonality of SPS’ electric sales, interim results are not necessarily an appropriate base from which to project annual results.

SOUTHWESTERN PUBLIC SERVICE CO 10-Q