Regulatory Accounting

12 Months Ended

Dec. 31, 2016

Regulatory Matters [Abstract]

Regulatory Accounting [Text Block]

Regulatory Accounting

The following is a list of regulatory assets/liabilities reflected on CERC’s Consolidated Balance Sheets as of December 31, 2016 and 2015:

	December 31,
	2016			2015
	(in millions)
Regulatory assets in other long-term assets (1)	$	125		$	105
Regulatory liabilities	(769		)	(734		)
Net	$	(644	)	$	(629	)

(1) NGD’s actuarially determined pension and other postemployment expense in excess of the amount being recovered through rates is being deferred for rate making purposes. Deferred pension and other postemployment expenses of $6 million and $5 million as of December 31, 2016 and 2015, respectively, were not earning a return. Other regulatory assets that are not earning a return were not material as of December 31, 2016 or 2015.