1.0.0.3 false Accounting Pronouncements Issued But Not Yet Effective false 1 $ false false iso4217_USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 iso4217_USD_per_shares Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares 0 5 Accounting Pronouncements Issued But Not Yet Effective 3 us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> Accounting Pronouncements Issued But Not Yet Effective The following accounting standards have been issued, but as of December 31, 2009 are not yet effective for and have not been adopted by AES. ASU No. 2009-17, Consolidations, Improvements to Financial Reporting by Enterprises involved with Variable Interest Entities (“ASU No. 2009-17”) (former FAS No. 167, Amendments to FASB Interpretation No. 46(R)) In June 2009, the Financial Accounting Standards Board (“FASB”) issued an amendment to the accounting and disclosure requirements for the consolidation of VIEs. The amendment requires an entity to qualitatively, rather than quantitatively, assess the determination of the primary beneficiary of a VIE. This determination should be based on whether the entity has the power to direct the activities that most significantly impact the economic performance of the VIE and the obligation to absorb losses or the right to receive benefits of the VIE that could potentially be significant to the VIE. Other key changes include: the requirement for an ongoing reconsideration of the primary beneficiary, the criteria for determining whether service provider or decision maker contracts are variable interests, the consideration of kick-out and removal rights in determining whether an entity is a VIE, the types of events that trigger the reassessment of whether an entity is a VIE and the expansion of the disclosures previously required. The impact of ASU No. 2009-17 will require the Company to consolidate the assets, liabilities and operating results of certain VIEs, including certain entities currently accounted for under the equity method of accounting that AES does not currently consolidate; see further discussion below. It may also require the Company to deconsolidate certain VIEs that are currently consolidated. The impact of the adoption may be applied retrospectively with a cumulative-effect adjustment to retained earnings as of the beginning of the first year restated, or through a cumulative-effect adjustment on the date of adoption. The new accounting guidance for VIEs is effective for fiscal years beginning after November 15, 2009, or January 1, 2010 for AES. Early adoption is prohibited. Based on its review to date, the Company has determined that an entity that had not been previously consolidated will be required to be consolidated upon the adoption of the new standard. Cartagena, the Company’s generation business in Spain, is currently accounted for under the equity method of accounting and is expected to be consolidated upon the adoption of the new VIE accounting guidance. Total assets and revenue for Cartagena as of and for the year ended December 31, 2009 were $929 million and $147 million, respectively. The Company is still in the process of quantifying the expected impact of the cumulative adjustment to be recorded upon adoption of the new VIE guidance. AES is in the process of completing its review of the potential impact from the adoption of this guidance and may identify additional entities to consolidate or deconsolidate upon adoption in the first quarter of 2010.   </div> Accounting Pronouncements Issued But Not Yet Effective The following accounting standards have been issued, but as of December 31, 2009 are not yet false false No definition available. No authoritative reference available. false false 1 1 false UnKnown UnKnown UnKnown false true