INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Effective Income Tax Rate Reconciliation [Abstract]

Schedule Of Effective Income Tax Rate Reconciliation

RECONCILIATION OF FEDERAL INCOME TAX RATES TO EFFECTIVE INCOME TAX RATES
	Years ended December 31,
	2014		2013		2012
Sempra Energy Consolidated:
U.S. federal statutory income tax rate	35	%	35	%	35	%
Utility depreciation	5		4		6
U.S. tax on repatriation of foreign earnings	2		―		―
Income tax restructuring related to IEnova stock offerings	―		4		―
State income taxes, net of federal income tax benefit	―		1		(1)
Utility repairs expenditures	(5)		(5)		(8)
Tax credits	(4)		(3)		(7)
Self-developed software expenditures	(3)		(3)		(5)
Non-U.S. earnings taxed at lower statutory income tax rates	(2)		(3)		(4)
Allowance for equity funds used during construction	(2)		(1)		(4)
Foreign exchange and inflation effects	(2)		―		1
Adjustments to prior years’ income tax items	(1)		(3)		(1)
International tax reform	(1)		1		―
Life insurance contracts	―		―		(7)
Other, net	(2)		(1)		1
Effective income tax rate	20	%	26	%	6	%
SDG&E:
U.S. federal statutory income tax rate	35	%	35	%	35	%
State income taxes, net of federal income tax benefit	5		3		4
Depreciation	4		5		4
SONGS tax regulatory asset write-off	2		―		―
Utility repairs expenditures	(4)		(4)		(4)
Self-developed software expenditures	(3)		(3)		(3)
Allowance for equity funds used during construction	(2)		(2)		(4)
Adjustments to prior years’ income tax items	(2)		(1)		(3)
Variable interest entity	(1)		(1)		(1)
Other, net	―		(1)		(1)
Effective income tax rate	34	%	31	%	27	%
SoCalGas:
U.S. federal statutory income tax rate	35	%	35	%	35	%
Depreciation	8		6		7
State income taxes, net of federal income tax benefit	4		4		3
Utility repairs expenditures	(9)		(9)		(12)
Self-developed software expenditures	(5)		(6)		(9)
Adjustments to prior years’ income tax items	(2)		(5)		―
Allowance for equity funds used during construction	(2)		(1)		(2)
Other, net	―		―		(1)
Effective income tax rate	29	%	24	%	21	%

Schedule Of Geographic Components Of Income Before Income Taxes And Equity Earnings Of Certain Unconsolidated Subsidiaries [Abstract]

Schedule Of Geographic Components Of Income Before Income Taxes And Equity Earnings Of Certain Unconsolidated Subsidiaries [Text Block]

	Years ended December 31,
(Dollars in millions)	2014		2013		2012
U.S.	$	1,014	$	941	$	442
Non-U.S.		510		489		501
Total	$	1,524	$	1,430	$	943

Schedule Of Components Of Income Tax Expense [Abstract]

Schedule Of Components Of Income Tax Expense

INCOME TAX EXPENSE (BENEFIT)
(Dollars in millions)
	Years ended December 31,
	2014		2013		2012
Sempra Energy Consolidated:
Current:
U.S. Federal	$	(10)	$	(70)	$	(36)
U.S. State		(7)		(5)		(6)
Non-U.S.		171		107		144
Total		154		32		102
Deferred:
U.S. Federal		237		275		(63)
U.S. State		4		15		3
Non-U.S.		(91)		48		20
Total		150		338		(40)
Deferred investment tax credits		(4)		(4)		(3)
Total income tax expense	$	300	$	366	$	59
SDG&E:
Current:
U.S. Federal	$	(5)	$	9	$	(109)
U.S. State		52		11		14
Total		47		20		(95)
Deferred:
U.S. Federal		220		149		255
U.S. State		5		24		30
Total		225		173		285
Deferred investment tax credits		(2)		(2)		―
Total income tax expense	$	270	$	191	$	190
SoCalGas:
Current:
U.S. Federal	$	2	$	4	$	(73)
U.S. State		7		(5)		24
Total		9		(1)		(49)
Deferred:
U.S. Federal		117		103		136
U.S. State		15		16		(6)
Total		132		119		130
Deferred investment tax credits		(2)		(2)		(2)
Total income tax expense	$	139	$	116	$	79

Schedule Of Components Of Deferred Tax Assets And Liabilities [Abstract]

Schedule Of Components Of Deferred Tax Assets And Liabilities

DEFERRED INCOME TAXES FOR SEMPRA ENERGY CONSOLIDATED
(Dollars in millions)
		December 31,
		2014		2013
Deferred income tax liabilities:
Differences in financial and tax bases of depreciable and amortizable assets		$	4,074	$	3,951
Regulatory balancing accounts			915		663
Property taxes			57		50
Differences in financial and tax bases of partnership interests(1)			650		256
Other deferred income tax liabilities			53		95
Total deferred income tax liabilities			5,749		5,015
Deferred income tax assets:
Tax credits			276		105
Equity losses			40		16
Net operating losses			1,908		2,023
Compensation-related items			244		128
Postretirement benefits			433		264
Other deferred income tax assets			97		22
State income taxes			19		30
Litigation and other accruals not yet deductible			73		20
Deferred income tax assets before valuation allowances			3,090		2,608
Less: valuation allowances			39		96
Total deferred income tax assets			3,051		2,512
Net deferred income tax liability(2)		$	2,698	$	2,503
(1)	Amounts primarily represent differences in financial and tax bases of depreciable and amortizable assets within our partnerships.
(2)	Our policy is to show deferred income taxes of VIEs on a net basis, including valuation allowances. See table “Amounts Associated with Otay Mesa VIE” in Note 1 for further information.

DEFERRED INCOME TAXES FOR SDG&E AND SOCALGAS
(Dollars in millions)
		SDG&E				SoCalGas
		December 31,				December 31,
		2014		2013		2014		2013
Deferred income tax liabilities:
Differences in financial and tax bases of
utility plant and other assets		$	2,181	$	2,040	$	1,194	$	1,045
Regulatory balancing accounts			441		411		481		265
Property taxes			39		36		18		16
Other			5		28		10		6
Total deferred income tax liabilities			2,666		2,515		1,703		1,332
Deferred income tax assets:
Net operating losses			297		440		64		65
Postretirement benefits			85		57		261		126
Compensation-related items			8		13		40		38
State income taxes			27		22		11		10
Litigation and other accruals not yet deductible			39		45		23		27
Other			36		20		39		28
Total deferred income tax assets			492		597		438		294
Net deferred income tax liability(1)		$	2,174	$	1,918	$	1,265	$	1,038
(1)	Our policy is to show deferred income taxes of VIEs on a net basis, including valuation allowances. See table “Amounts Associated with Otay Mesa VIE” in Note 1 for further information.

NET DEFERRED INCOME TAX LIABILITY
(Dollars in millions)
	Sempra Energy
	Consolidated				SDG&E				SoCalGas
	2014		2013		2014		2013		2014		2013
Current (asset) liability	$	(305)	$	(301)	$	53	$	(103)	$	53	$	45
Noncurrent liability		3,003		2,804		2,121		2,021		1,212		993
Total	$	2,698	$	2,503	$	2,174	$	1,918	$	1,265	$	1,038

Income Tax Uncertainties [Abstract]

Summary of Income Tax Contingencies

SUMMARY OF UNRECOGNIZED INCOME TAX BENEFITS
(Dollars in millions)
	Years ended December 31,
	2014		2013		2012
Sempra Energy Consolidated:
Total	$	117	$	90	$	82
Of the total, amounts related to tax positions that,
if recognized in future years, would
decrease the effective tax rate	$	(114)	$	(86)	$	(81)
increase the effective tax rate		21		19		16
SDG&E:
Total	$	14	$	17	$	12
Of the total, amounts related to tax positions that,
if recognized in future years, would
decrease the effective tax rate	$	(11)	$	(14)	$	(12)
increase the effective tax rate		6		11		12
SoCalGas:
Total	$	19	$	13	$	5
Of the total, amounts related to tax positions that,
if recognized in future years, would
decrease the effective tax rate	$	(19)	$	(13)	$	(5)
increase the effective tax rate		15		8		4

RECONCILIATION OF UNRECOGNIZED INCOME TAX BENEFITS
(Dollars in millions)
	2014		2013		2012
Sempra Energy Consolidated:
Balance as of January 1	$	90	$	82	$	72
Increase in prior period tax positions		37		26		2
Decrease in prior period tax positions		―		(24)		(1)
Increase in current period tax positions		5		7		10
Settlements with taxing authorities		(15)		(1)		(1)
Balance as of December 31	$	117	$	90	$	82
SDG&E:
Balance as of January 1	$	17	$	12	$	7
Increase in prior period tax positions		2		7		1
Decrease in prior period tax positions		―		(4)		―
Increase in current period tax positions		―		2		4
Settlements with taxing authorities		(5)		―		―
Balance as of December 31	$	14	$	17	$	12
SoCalGas:
Balance as of January 1	$	13	$	5	$	―
Increase in prior period tax positions		2		4		―
Increase in current period tax positions		4		5		5
Settlements with taxing authorities		―		(1)		―
Balance as of December 31	$	19	$	13	$	5

INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED INCOME TAX BENEFITS
(Dollars in millions)
	Interest and penalties						Accrued interest and penalties
	Years ended December 31,						December 31,
	2014		2013		2012		2014		2013
Sempra Energy Consolidated:
Interest (income) expense	$	(4)	$	1	$	―	$	―	$	4
Penalties		(3)		―		―		―		3
SDG&E:
Interest (income) expense	$	(1)	$	―	$	―	$	―	$	1
SoCalGas:
Interest income	$	―	$	(1)	$	―	$	―	$	―

Summary Of Positions For Which Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Abstract]

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible

POSSIBLE DECREASES IN UNRECOGNIZED INCOME TAX BENEFITS WITHIN 12 MONTHS
(Dollars in millions)
	At December 31,
	2014		2013		2012
Sempra Energy Consolidated:
Expiration of statutes of limitations on tax assessments	$	―	$	(7)	$	(7)
Potential resolution of audit issues with various
U.S. federal, state and local and non-U.S. taxing authorities		(61)		(63)		(10)
	$	(61)	$	(70)	$	(17)
SDG&E:
Potential resolution of audit issues with various
U.S. federal, state and local and non-U.S. taxing authorities	$	(9)	$	(14)	$	(5)
SoCalGas:
Potential resolution of audit issues with various
U.S. federal, state and local and non-U.S. taxing authorities	$	(15)	$	(11)	$	(4)