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NEW ACCOUNTING STANDARDS (Tables)
 9 Months Ended
Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract]  
New Accounting Pronouncement, Early Adoption Upon adoption of these ASUs, Sempra Energy’s and SDG&E’s Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2017 were impacted as follows:
IMPACT FROM ADOPTION OF ASU 2016-15 AND ASU 2016-18
(Dollars in millions)
 
Nine months ended September 30, 2017
 
As previously reported
 
Effect of adoption
 
As adjusted
Sempra Energy Condensed Consolidated Statement of Cash Flows:
 
Cash flows from operating activities:
 
 
 
 
 
Changes in other noncurrent assets and liabilities, net(1)
$
(66
)
 
$
(6
)
 
$
(72
)
Net cash provided by operating activities
2,710

 
(6
)
 
2,704

 
 
 
 
 
 
Cash flows from investing activities:
 
 
 
 
 
Increases in restricted cash
(293
)
 
293

 
—

Decreases in restricted cash
298

 
(298
)
 
—

Other
1

 
5

 
6

 
 
 
 
 
 
Effect of exchange rate changes on cash and cash equivalents
9

 
(9
)
 
—

Effect of exchange rate changes on cash, cash equivalents and restricted cash
—

 
11

 
11

 
 
 
 
 
 
Decrease in cash and cash equivalents
(160
)
 
160

 
—

Decrease in cash, cash equivalents, and restricted cash
—

 
(164
)
 
(164
)
 
 
 
 
 
 
Cash and cash equivalents, January 1
349

 
(349
)
 
—

Cash, cash equivalents and restricted cash, January 1
—

 
425

 
425

Cash and cash equivalents, September 30
189

 
(189
)
 
—

Cash, cash equivalents and restricted cash, September 30
—

 
261

 
261

SDG&E Condensed Consolidated Statement of Cash Flows:
 
 
 
 
 
Cash flows from operating activities:
 
 
 
 
 
Changes in other noncurrent assets and liabilities, net(1)
$
(4
)
 
$
(6
)
 
$
(10
)
Net cash provided by operating activities
1,178

 
(6
)
 
1,172

 
 
 
 
 
 
Cash flows from investing activities:
 
 
 
 
 
Increases in restricted cash
(21
)
 
21

 
—

Decreases in restricted cash
18

 
(18
)
 
—

Other
—

 
6

 
6

Net cash used in investing activities
(1,094
)
 
9

 
(1,085
)
 
 
 
 
 
 
Increase in cash and cash equivalents
10

 
(10
)
 
—

Increase in cash, cash equivalents, and restricted cash
—

 
13

 
13

 
 
 
 
 
 
Cash and cash equivalents, January 1
8

 
(8
)
 
—

Cash, cash equivalents and restricted cash, January 1
—

 
20

 
20

Cash and cash equivalents, September 30
18

 
(18
)
 
—

Cash, cash equivalents and restricted cash, September 30
—

 
33

 
33

(1) 
“As previously reported” amounts in “Changes in other assets” and “Changes in other liabilities” have been combined into one line, “Changes in other noncurrent assets and liabilities, net” to conform to current year presentation.
Schedule of New Accounting Pronouncements and Changes in Accounting Principles Upon adoption of ASU 2017-07, our Condensed Consolidated Statements of Operations were impacted as follows:
IMPACT FROM ADOPTION OF ASU 2017-07
(Dollars in millions)
 
Three months ended September 30, 2017
 
Nine months ended September 30, 2017
 
As previously reported
 
Effect of adoption
 
As adjusted
 
As previously reported
 
Effect of adoption
 
As adjusted
Sempra Energy:
 
 
 
 
 
 
 
 
 
 
 
Operation and maintenance(1)
$
760

 
$
(1
)
 
$
759

 
$
2,205

 
$
21

 
$
2,226

Other income, net
41

 
(1
)
 
40

 
301

 
21

 
322

SDG&E:
 
 
 
 
 
 
 
 
 
 
 
Operation and maintenance
$
249

 
$
4

 
$
253

 
$
713

 
$
12

 
$
725

Total operating expenses
1,290

 
4

 
1,294

 
2,886

 
12

 
2,898

Operating (loss) income
(54
)
 
(4
)
 
(58
)
 
465

 
(12
)
 
453

Other income, net
16

 
4

 
20

 
49

 
12

 
61

SoCalGas:
 
 
 
 
 
 
 
 
 
 
 
Operation and maintenance
$
355

 
$
5

 
$
360

 
$
1,044

 
$
23

 
$
1,067

Total operating expenses
674

 
5

 
679

 
2,275

 
23

 
2,298

Operating income
10

 
(5
)
 
5

 
420

 
(23
)
 
397

Other income, net
8

 
5

 
13

 
28

 
23

 
51


(1) 
“As previously reported” amounts in “Operation and maintenance” and “Gain on sale of assets” have been combined into one line, “Operation and maintenance” to conform to current year presentation.