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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Sep. 30, 2018
Accounting Policies [Abstract]  
Components of Net Periodic Benefit Cost
The net periodic benefit costs reflected in PG&E Corporation’s Condensed Consolidated Financial Statements for the three and nine months ended September 30, 2018 and 2017 were as follows:
 
Pension Benefits
 
Other Benefits
 
Three Months Ended September 30,
(in millions)
2018
 
2017
 
2018
 
2017
Service cost for benefits earned (1)
$
128

 
$
118

 
$
16

 
$
14

Interest cost
171

 
178

 
17

 
20

Expected return on plan assets
(255
)
 
(193
)
 
(33
)
 
(24
)
Amortization of prior service cost
(1
)
 
(1
)
 
4

 
4

Amortization of net actuarial loss
1

 
6

 
(1
)
 
1

Net periodic benefit cost
44

 
108

 
3

 
15

Regulatory account transfer (2)
41

 
(23
)
 
—

 
—

Total
$
85

 
$
85

 
$
3

 
$
15

 
 
 
 
 
 
 
 
(1) A portion of service costs are capitalized pursuant to ASU 2017-07.
(2) The Utility recorded these amounts to a regulatory account since they are probable of recovery from, or refund to, customers in future rates
 
Pension Benefits
 
Other Benefits
 
Nine Months Ended September 30,
(in millions)
2018
 
2017
 
2018
 
2017
Service cost for benefits earned (1)
$
385

 
$
354

 
$
49

 
$
44

Interest cost
515

 
535

 
52

 
58

Expected return on plan assets
(766
)
 
(578
)
 
(98
)
 
(73
)
Amortization of prior service cost
(4
)
 
(5
)
 
11

 
12

Amortization of net actuarial loss
4

 
17

 
(4
)
 
3

Net periodic benefit cost
134

 
323

 
10

 
44

Regulatory account transfer (2)
118

 
(69
)
 
—

 
—

Total
$
252

 
$
254

 
$
10

 
$
44

 
 
 
 
 
 
 
 
(1) A portion of service costs are capitalized pursuant to ASU 2017-07.
(2) The Utility recorded these amounts to a regulatory account since they are probable of recovery from, or refund to, customers in future rates
Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income
The changes, net of income tax, in PG&E Corporation’s accumulated other comprehensive income (loss) are summarized below:
 
Pension
Benefits
 
Other
Benefits
 
Total
(in millions, net of income tax)
Three Months Ended September 30, 2018
Beginning balance
$
(30
)
 
$
17

 
$
(13
)
Amounts reclassified from other comprehensive income:
 
 
 
 
 
Amortization of prior service cost (net of taxes of $0 and $1, respectively) (1)
(1
)
 
3

 
2

Amortization of net actuarial loss (net of taxes of $0 and $0, respectively) (1)
1

 
(1
)
 
—

Regulatory account transfer (net of taxes of $0 and $1, respectively) (1)
1

 
(2
)
 
(1
)
Net current period other comprehensive gain (loss)
1

 
—

 
1

Ending balance
$
(29
)
 
$
17

 
$
(12
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)

 
Pension Benefits
 
Other
Benefits
 
Total
(in millions, net of income tax)
Three Months Ended September 30, 2017
Beginning balance
$
(25
)
 
$
17

 
$
(8
)
Amounts reclassified from other comprehensive income: (1)
 
 
 
 
 
Amortization of prior service cost (net of taxes of $0 and $2, respectively)
(1
)
 
2

 
1

Amortization of net actuarial loss (net of taxes of $2 and $0, respectively)
4

 
1

 
5

Regulatory account transfer (net of taxes of $2 and $2, respectively)
(3
)
 
(3
)
 
(6
)
Net current period other comprehensive gain (loss)
—

 
—

 
—

Ending balance
$
(25
)
 
$
17

 
$
(8
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)

 
Pension Benefits
 
Other Benefits
 
Total
(in millions, net of income tax)
Nine Months Ended September 30, 2018
Beginning balance
$
(25
)
 
$
17

 
$
(8
)
Amounts reclassified from other comprehensive income: 
 
 
 
 
 
Amortization of prior service cost (net of taxes of $1 and $3, respectively) (1)
(3
)
 
8

 
5

Amortization of net actuarial loss (net of taxes of $1 and $1, respectively) (1)
3

 
(3
)
 
—

Regulatory account transfer (net of taxes of $0 and $2, respectively) (1)
1

 
(5
)
 
(4
)
Reclassification of stranded income tax to retained earnings
(5
)
 
—

 
(5
)
Net current period other comprehensive gain (loss)
$
(4
)
 
$
—

 
$
(4
)
Ending balance
(29
)
 
17

 
(12
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)
 
Pension Benefits
 
Other Benefits
 
Total
(in millions, net of income tax)
Nine Months Ended September 30, 2017
Beginning balance
$
(25
)
 
$
16

 
$
(9
)
Amounts reclassified from other comprehensive income: (1)
 
 
 
 
 
Amortization of prior service cost (net of taxes of $2 and $5, respectively)
(3
)
 
7

 
4

Amortization of net actuarial loss (net of taxes of $7 and $1, respectively)
10

 
2

 
12

Regulatory account transfer (net of taxes of $5 and $6, respectively)
(7
)
 
(8
)
 
(15
)
Net current period other comprehensive gain (loss)
$
—

 
$
1

 
$
1

Ending balance
(25
)
 
17

 
(8
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)
Summary of Revenues Disaggregated by Type of Customer
The following table presents the Utility’s revenues disaggregated by type of customer:
(in millions)
Three Months Ended September 30, 2018
 
Nine Months Ended September 30, 2018
Electric
 
 
 
Revenue from contracts with customers
 
 
 
   Residential
$
1,649

 
$
4,023

   Commercial
1,430

 
3,737

   Industrial
448

 
1,126

   Agricultural
523

 
966

   Public street and highway lighting
18

 
55

   Other (1)
(273
)
 
(388
)
      Total revenue from contracts with customers - electric
3,795

 
9,519

Regulatory balancing accounts (2)
(328
)
 
211

Total electric operating revenue
$
3,467

 
$
9,730

 
 
 
 
Natural gas
 
 
 
Revenue from contracts with customers
 
 
 
   Residential
$
242

 
$
1,652

   Commercial
87

 
402

   Transportation service only
287

 
847

   Other (1)
30

 
(149
)
      Total revenue from contracts with customers - gas
646

 
2,752

Regulatory balancing accounts (2)
269

 
190

Total natural gas operating revenue
915

 
2,942

Total operating revenues
$
4,382

 
$
12,672

 
 
 
 
(1) This activity is primarily related to the change in unbilled revenue, partially offset by other miscellaneous revenue items.
(2) These amounts represent revenues authorized to be billed or refunded to customers.