New Accounting Pronouncements

3 Months Ended

Mar. 31, 2019

MidAmerican Energy Company [Member]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Leases of Lessee Disclosure [Text Block]

Leases

In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, which creates FASB Accounting Standards Codification ("ASC") Topic 842, "Leases" and supersedes Topic 840 "Leases." This guidance increases transparency and comparability among entities by recording lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. A lessee should recognize on the balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous guidance. Following the issuance of ASU No. 2016-02, the FASB issued several ASUs that clarified the implementation guidance for ASU No. 2016-02 but did not change the core principle of the guidance. MidAmerican Energy adopted this guidance for all applicable contracts in-effect as of January 1, 2019 under a modified retrospective method, and the adoption did not have a cumulative effect impact at the date of initial adoption nor a material impact on MidAmerican Energy's Financial Statements and disclosures included within Notes to Financial Statements.

MidAmerican Funding, LLC and Subsidiaries [Domain]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Leases of Lessee Disclosure [Text Block]

Leases

Refer to Note 4 of MidAmerican Energy's Notes to Financial Statements.