Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

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. The Company has elected to utilize various practical expedients available to adopt ASU No. 2016-02, including (1) the package of three not requiring a reassessment of (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases; (2) using hindsight in determining the lease term; and (3) not requiring a reassessment of whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are or contain a lease under ASC Topic 842. The Company 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.

PacifiCorp [Member]

Accounting Policies [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

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. PacifiCorp has elected to utilize various practical expedients available to adopt ASU No. 2016-02, including (1) the package of three not requiring a reassessment of (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases; (2) using hindsight in determining the lease term; and (3) not requiring a reassessment of whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are or contain a lease under ASC Topic 842. PacifiCorp 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.

Allowance for Doubtful Accounts [Line Items]

Public Utility Property, Plant, and Equipment (NPC, SPPC, PacifiCorp) [Table Text Block]

Property, plant and equipment, net consists of the following as of December 31 (in millions):



	Depreciable Life	2019			2018
Utility Plant:
Generation	14 - 67 years	$	12,509		$	12,606
Transmission	58 - 75 years	6,482			6,357
Distribution	20 - 70 years	7,307			7,030
Intangible plant⁽¹⁾	5 - 75 years	1,016			970
Other	5 - 60 years	1,449			1,436
Utility plant in service		28,763			28,399
Accumulated depreciation and amortization		(9,803		)	(10,034		)
Utility plant in service, net		18,960			18,365
Other non-regulated, net of accumulated depreciation and amortization	46 years	10			10
Plant, net		18,970			18,375
Construction work-in-progress		2,003			1,195
Property, plant and equipment, net		$	20,973		$	19,570


(1)	Computer software costs included in intangible plant are initially assigned a depreciable life of 5 to 10 years.

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

the allowance for doubtful accounts totaled $8 million and is included in trade receivables, net on the Consolidated Balance Sheets.

MidAmerican Energy Company [Member]

Accounting Policies [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

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 has elected to utilize various practical expedients available to adopt ASU No. 2016-02, including (1) the package of three not requiring a reassessment of (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases; (2) using hindsight in determining the lease term; and (3) not requiring a reassessment of whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are or contain a lease under ASC Topic 842. 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.

Allowance for Doubtful Accounts [Line Items]

Public Utility Property, Plant, and Equipment (NPC, SPPC, PacifiCorp) [Table Text Block]

Property, plant and equipment, net consists of the following as of December 31 (in millions):



	Depreciable Life	2019			2018

Utility plant in service:
Generation	20-70 years	$	15,687		$	13,727
Transmission	52-75 years	2,124			1,934
Electric distribution	20-75 years	4,095			3,672
Natural gas distribution	29-75 years	1,820			1,724
Utility plant in service		23,726			21,057
Accumulated depreciation and amortization		(6,139		)	(5,941		)
Utility plant in service, net		17,587			15,116
Nonregulated property, net:
Nonregulated property gross	20-50 years	7			7
Accumulated depreciation and amortization		(1		)	(1		)
Nonregulated property, net		6			6
		17,593			15,122
Construction work-in-progress		782			1,035
Property, plant and equipment, net		$	18,375		$	16,157

Nevada Power Company [Member]

Accounting Policies [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

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. Nevada Power has elected to utilize various practical expedients available to adopt ASU No. 2016-02, including (1) the package of three not requiring a reassessment of (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases; (2) using hindsight in determining the lease term; and (3) not requiring a reassessment of whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are or contain a lease under ASC Topic 842. Nevada Power 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.

Allowance for Doubtful Accounts [Line Items]

Public Utility Property, Plant, and Equipment (NPC, SPPC, PacifiCorp) [Table Text Block]

Property, plant and equipment, net consists of the following as of December 31 (in millions):



	Depreciable Life	2019			2018
Utility plant:
Generation	30 - 55 years	$	3,541		$	3,720
Distribution	20 - 65 years	3,567			3,411
Transmission	45 - 70 years	1,444			1,439
General and intangible plant	5 - 65 years	741			716
Utility plant		9,293			9,286
Accumulated depreciation and amortization		(2,951		)	(2,966		)
Utility plant, net		6,342			6,320
Other non-regulated, net of accumulated depreciation and amortization	45 years	1			1
Plant, net		6,343			6,321
Construction work-in-progress		195			97
Property, plant and equipment, net		$	6,538		$	6,418

Sierra Pacific Power Company [Member]

Accounting Policies [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

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. Sierra Pacific has elected to utilize various practical expedients available to adopt ASU No. 2016-02, including (1) the package of three not requiring a reassessment of (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases; (2) using hindsight in determining the lease term; and (3) not requiring a reassessment of whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are or contain a lease under ASC Topic 842. Sierra Pacific 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.

Allowance for Doubtful Accounts [Line Items]

Public Utility Property, Plant, and Equipment (NPC, SPPC, PacifiCorp) [Table Text Block]

Property, plant and equipment, net consists of the following as of December 31 (in millions):



	Depreciable Life	2019			2018
Utility plant:
Electric generation	25 - 60 years	$	1,133		$	1,132
Electric distribution	20 - 100 years	1,669			1,568
Electric transmission	50 - 100 years	840			812
Electric general and intangible plant	5 - 70 years	178			185
Natural gas distribution	35 - 70 years	417			403
Natural gas general and intangible plant	5 - 70 years	14			14
Common general	5 - 70 years	338			321
Utility plant		4,589			4,435
Accumulated depreciation and amortization		(1,629		)	(1,583		)
Utility plant, net		2,960			2,852
Other non-regulated, net of accumulated depreciation and amortization	70 years	2			5
Plant, net		2,962			2,857
Construction work-in-progress		113			90
Property, plant and equipment, net		$	3,075		$	2,947