Retirement Plan and Postretirement Benefits (Notes)

12 Months Ended

Dec. 31, 2020

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Employee Benefit Plans [Text Block]

Employee Benefit Plans

Defined Benefit Plans

Domestic Operations

PacifiCorp, MidAmerican Energy and NV Energy sponsor defined benefit pension plans that cover a majority of all employees of BHE and its domestic energy subsidiaries. These pension plans include noncontributory defined benefit pension plans, supplemental executive retirement plans ("SERP") and restoration plans. PacifiCorp, MidAmerican Energy and NV Energy also provide certain postretirement healthcare and life insurance benefits through various plans to eligible retirees.

On November 1, 2020, BHE completed its acquisition of substantially all of the natural gas transmission and storage business of DEI and Dominion Questar, exclusive of the Questar Pipeline Group (the "GT&S Transaction"). Defined benefit pension and postretirement benefits provided to the employees of BHE GT&S, which were part of the GT&S Transaction completed on November 1, 2020, are administered in the respective plans sponsored by MidAmerican Energy. Initial pension and postretirement plan liabilities of $81 million and $37 million, respectively, resulted from the GT&S Transaction.

    Net Periodic Benefit Cost

For purposes of calculating the expected return on plan assets, a market-related value is used. The market-related value of plan assets is generally calculated by spreading the difference between expected and actual investment returns over a five-year period beginning after the first year in which they occur.

Net periodic benefit cost for the plans included the following components for the years ended December 31 (in millions):

	Pension						Other Postretirement
	2020		2019		2018		2020		2019		2018
Service cost	$	17	$	16	$	21	$	7	$	8	$	9
Interest cost	93		111		105		21		27		24
Expected return on plan assets	(140)		(154)		(164)		(34)		(40)		(41)
Settlement	—		—		21		—		—		—
Net amortization	32		31		28		(4)		(6)		(13)
Net periodic benefit cost (credit)	$	2	$	4	$	11	$	(10)	$	(11)	$	(21)

Funded Status

The following table is a reconciliation of the fair value of plan assets for the years ended December 31 (in millions):

	Pension				Other Postretirement
	2020		2019		2020		2019
Plan assets at fair value, beginning of year	$	2,656	$	2,396	$	742	$	664
Employer contributions	13		12		3		2
Participant contributions	—		—		8		9
Actual return on plan assets	373		456		40		122
Settlement	—		(22)		—		—
Benefits paid	(218)		(186)		(49)		(55)
Plan assets at fair value, end of year	$	2,824	$	2,656	$	744	$	742

The following table is a reconciliation of the benefit obligations for the years ended December 31 (in millions):

	Pension				Other Postretirement
	2020		2019		2020		2019
Benefit obligation, beginning of year	$	2,878	$	2,718	$	673	$	672
Service cost	17		16		7		8
Interest cost	93		111		21		27
Participant contributions	—		—		8		9
Actuarial loss	226		242		61		12
Amendment	—		(1)		—		—
Settlement	—		(22)		—		—
Acquisition	81		—		37		—
Benefits paid	(218)		(186)		(49)		(55)
Benefit obligation, end of year	$	3,077	$	2,878	$	758	$	673
Accumulated benefit obligation, end of year	$	2,999	$	2,867

The funded status of the plans and the amounts recognized on the Consolidated Balance Sheets as of December 31 are as follows (in millions):

	Pension				Other Postretirement
	2020		2019		2020		2019
Plan assets at fair value, end of year	$	2,824	$	2,656	$	744	$	742
Benefit obligation, end of year	3,077		2,878		758		673
Funded status	$	(253)	$	(222)	$	(14)	$	69
Amounts recognized on the Consolidated Balance Sheets:
Other assets	$	43	$	73	$	20	$	76
Other current liabilities	(13)		(13)		—		—
Other long-term liabilities	(283)		(282)		(34)		(7)
Amounts recognized	$	(253)	$	(222)	$	(14)	$	69

The SERPs and restoration plan have no plan assets; however, the Company has Rabbi trusts that hold corporate-owned life insurance and other investments to provide funding for the future cash requirements of the SERPs and restoration plan. The cash surrender value of all of the policies included in the Rabbi trusts, net of amounts borrowed against the cash surrender value, plus the fair market value of other Rabbi trust investments, was $303 million and $252 million as of December 31, 2020 and 2019, respectively. These assets are not included in the plan assets in the above table, but are reflected in noncurrent investments and restricted cash and investments on the Consolidated Balance Sheets.

The fair value of plan assets, projected benefit obligation and accumulated benefit obligation for (1) pension and other postretirement benefit plans with a projected benefit obligation in excess of the fair value of plan assets and (2) pension plans with an accumulated benefit obligation in excess of the fair value of plan assets as of December 31 are as follows (in millions):

	Pension				Other Postretirement
	2020		2019		2020		2019
Fair value of plan assets	$	1,782	$	1,939	$	417	$	439
Projected benefit obligation	$	2,069	$	2,227	$	451	$	446
Fair value of plan assets	$	1,064	$	1,939
Accumulated benefit obligation	$	1,341	$	2,222

    Unrecognized Amounts

The portion of the funded status of the plans not yet recognized in net periodic benefit cost as of December 31 is as follows (in millions):

	Pension				Other Postretirement
	2020		2019		2020		2019
Net loss (gain)	$	612	$	653	$	34	$	(23)
Prior service credit	(1)		(2)		(9)		(14)
Regulatory deferrals	2		1		3		6
Total	$	613	$	652	$	28	$	(31)

A reconciliation of the amounts not yet recognized as components of net periodic benefit cost for the years ended December 31, 2020 and 2019 is as follows (in millions):

					Accumulated
					Other
	Regulatory		Regulatory		Comprehensive
	Asset		Liability		Loss		Total
Pension
Balance, December 31, 2018	$	730	$	—	$	16	$	746
Net (gain) loss arising during the year	(38)		(33)		10		(61)
Net prior service credit arising during the year	—		—		(2)		(2)
Net amortization	(31)		—		—		(31)
Total	(69)		(33)		8		(94)
Balance, December 31, 2019	661		(33)		24		652
Net (gain) loss arising during the year	(30)		13		10		(7)
Net amortization	(31)		—		(1)		(32)
Total	(61)		13		9		(39)
Balance, December 31, 2020	$	600	$	(20)	$	33	$	613

					Accumulated
					Other
	Regulatory		Regulatory		Comprehensive
	Asset		Liability		Loss		Total
Other Postretirement
Balance, December 31, 2018	$	44	$	(10)	$	1	$	35
Net gain arising during the year	(45)		(23)		(4)		(72)
Net amortization	5		1		—		6
Total	(40)		(22)		(4)		(66)
Balance, December 31, 2019	4		(32)		(3)		(31)
Net loss arising during the year	36		12		7		55
Net amortization	7		(3)		—		4
Total	43		9		7		59
Balance, December 31, 2020	$	47	$	(23)	$	4	$	28

Plan Assumptions

Weighted-average assumptions used to determine benefit obligations and net periodic benefit cost were as follows:

	Pension						Other Postretirement
	2020		2019		2018		2020		2019		2018
Benefit obligations as of December 31:
Discount rate	2.60	%	3.32	%	4.25	%	2.59	%	3.24	%	4.21	%
Rate of compensation increase	2.75	%	2.75	%	2.75	%	NA		NA		NA
Interest crediting rates for cash balance plan
2018	NA		NA		3.38	%	NA		NA		NA
2019	NA		3.22	%	3.54	%	NA		NA		NA
2020	2.44	%	2.94	%	3.54	%	NA		NA		NA
2021	2.25	%	2.94	%	3.56	%	NA		NA		NA
2022	2.25	%	3.02	%	3.56	%	NA		NA		NA
2023	2.65	%	3.02	%	3.56	%	NA		NA		NA
Net periodic benefit cost for the years ended December 31:
Discount rate	3.32	%	4.25	%	3.60	%	3.24	%	4.21	%	3.57	%
Expected return on plan assets	5.94	%	6.48	%	6.36	%	5.42	%	6.39	%	6.44	%
Rate of compensation increase	2.75	%	2.75	%	2.75	%	NA		NA		NA
Interest crediting rate for cash balance plan	2.44	%	3.22	%	3.38	%	NA		NA		NA

In establishing its assumption as to the expected return on plan assets, the Company utilizes the asset allocation and return assumptions for each asset class based on historical performance and forward-looking views of the financial markets.

	2020		2019
Assumed healthcare cost trend rates as of December 31:
Healthcare cost trend rate assumed for next year	6.30	%	6.50	%
Rate that the cost trend rate gradually declines to	5.00	%	5.00	%
Year that the rate reaches the rate it is assumed to remain at	2025		2025

    Contributions and Benefit Payments

Employer contributions to the pension and other postretirement benefit plans are expected to be $13 million and $14 million, respectively, during 2021. Funding to the established pension trusts is based upon the actuarially determined costs of the plans and the requirements of the IRC, the Employee Retirement Income Security Act of 1974 and the Pension Protection Act of 2006, as amended. The Company considers contributing additional amounts from time to time in order to achieve certain funding levels specified under the Pension Protection Act of 2006, as amended. The Company evaluates a variety of factors, including funded status, income tax laws and regulatory requirements, in determining contributions to its other postretirement benefit plans.

The expected benefit payments to participants in the Company's pension and other postretirement benefit plans for 2021 through 2025 and for the five years thereafter are summarized below (in millions):

	Projected Benefit
	Payments
			Other
	Pension		Postretirement
2021	$	236	$	53
2022	219		54
2023	220		54
2024	211		54
2025	206		52
2026-2030	926		238

    Plan Assets

Investment Policy and Asset Allocations

The Company's investment policy for its pension and other postretirement benefit plans is to balance risk and return through a diversified portfolio of debt securities, equity securities and other alternative investments. Maturities for debt securities are managed to targets consistent with prudent risk tolerances. The plans retain outside investment advisors to manage plan investments within the parameters outlined by the Berkshire Hathaway Energy Company Investment Committee. The investment portfolio is managed in line with the investment policy with sufficient liquidity to meet near-term benefit payments.

The target allocations (percentage of plan assets) for the Company's pension and other postretirement benefit plan assets are as follows as of December 31, 2020:

		Other
	Pension	Postretirement
	%	%
PacifiCorp:
Debt securities(1)	25-35	75-83
Equity securities(1)	53-68	16-24
Limited partnership interests	7-12	1-3
MidAmerican Energy:
Debt securities(1)	50-80	60-70
Equity securities(1)	20-50	30-40
Real estate funds	0-5	—
Other	0-5	0-5
NV Energy:
Debt securities(1)	60-75	60-70
Equity securities(1)	25-40	30-40

(1)For purposes of target allocation percentages and consistent with the plans' investment policy, investment funds are allocated based on the underlying investments in debt and equity securities.

Fair Value Measurements

The following table presents the fair value of plan assets, by major category, for the Company's defined benefit pension plans (in millions):

	Input Levels for Fair Value Measurements(1)
	Level 1		Level 2		Total
As of December 31, 2020:
Cash equivalents	$	—	$	79	$	79
Debt securities:
United States government obligations	52		—		52
Corporate obligations	—		748		748
Municipal obligations	—		69		69
Equity securities:
United States companies	224		—		224
Total assets in the fair value hierarchy	$	276	$	896	1,172
Investment funds(2) measured at net asset value					1,521
Limited partnership interests(3) measured at net asset value					88
Real estate funds measured at net asset value					43
Total assets measured at fair value					$	2,824
As of December 31, 2019:
Cash equivalents	$	27	$	36	$	63
Debt securities:
United States government obligations	210		—		210
International government obligations	—		5		5
Corporate obligations	—		376		376
Municipal obligations	—		28		28
Agency, asset and mortgage-backed obligations	—		115		115
Equity securities:
United States companies	547		1		548
International companies	136		—		136
Investment funds(2)	125		—		125
Total assets in the fair value hierarchy	$	1,045	$	561	1,606
Investment funds(2) measured at net asset value					915
Limited partnership interests(3) measured at net asset value					93
Real estate funds measured at net asset value					42
Total assets measured at fair value					$	2,656

(1)Refer to Note 15 for additional discussion regarding the three levels of the fair value hierarchy.

(2)Investment funds are comprised of mutual funds and collective trust funds. These funds consist of equity and debt securities of approximately 69% and 31%, respectively, for 2020 and 62% and 38%, respectively, for 2019. Additionally, these funds are invested in United States and international securities of approximately 79% and 21%, respectively, for 2020 and 66% and 34%, respectively, for 2019.

(3)Limited partnership interests include several funds that invest primarily in real estate, buyout, growth equity and venture capital.

The following table presents the fair value of plan assets, by major category, for the Company's defined benefit other postretirement plans (in millions):

	Input Levels for Fair Value Measurements(1)
	Level 1		Level 2		Total
As of December 31, 2020:
Cash equivalents	$	20	$	2	$	22
Debt securities:
United States government obligations	15		—		15
Corporate obligations	—		102		102
Municipal obligations	—		82		82
Agency, asset and mortgage-backed obligations	—		47		47
Equity securities:
United States companies	6		—		6
Investment funds(2)	299		—		299
Total assets in the fair value hierarchy	$	340	$	233	573
Investment funds(2) measured at net asset value					167
Limited partnership interests(3) measured at net asset value					4
Total assets measured at fair value					$	744
As of December 31, 2019:
Cash equivalents	$	17	$	1	$	18
Debt securities:
United States government obligations	23		—		23
Corporate obligations	—		44		44
Municipal obligations	—		57		57
Agency, asset and mortgage-backed obligations	—		33		33
Equity securities:
United States companies	151		—		151
International companies	6		—		6
Investment funds(2)	236		—		236
Total assets in the fair value hierarchy	$	433	$	135	568
Investment funds(2) measured at net asset value					169
Limited partnership interests(3) measured at net asset value					5
Total assets measured at fair value					$	742

(1)Refer to Note 15 for additional discussion regarding the three levels of the fair value hierarchy.

(2)Investment funds are comprised of mutual funds and collective trust funds. These funds consist of equity and debt securities of approximately 40% and 60%, respectively, for 2020 and 58% and 42%, respectively, for 2019. Additionally, these funds are invested in United States and international securities of approximately 79% and 21%, respectively, for 2020 and 75% and 25%, respectively, for 2019.

(3)Limited partnership interests include several funds that invest primarily in real estate, buyout, growth equity and venture capital.

For level 1 investments, a readily observable quoted market price or net asset value of an identical security in an active market is used to record the fair value. For level 2 investments, the fair value is determined using pricing models based on observable market inputs. Shares of mutual funds not registered under the Securities Act of 1933, private equity limited partnership interests, common and commingled trust funds and investment entities are reported at fair value based on the net asset value per unit, which is used for expedience purposes. A fund's net asset value is based on the fair value of the underlying assets held by the fund less its liabilities.

Foreign Operations

Certain wholly-owned subsidiaries of Northern Powergrid participate in the Northern Powergrid group of the United Kingdom industry-wide Electricity Supply Pension Scheme (the "UK Plan"), which provides pension and other related defined benefits, based on final pensionable pay, to the employees of Northern Powergrid. The UK Plan is closed to employees hired after July 23, 1997. Employees hired after that date are covered by a defined contribution plan sponsored by a wholly-owned subsidiary of Northern Powergrid.

    Net Periodic Benefit Cost

For purposes of calculating the expected return on pension plan assets, a market-related value is used. The market-related value of plan assets is calculated by including the difference between expected and actual investment returns after the first year in which they occur.

Net periodic benefit cost for the UK Plan included the following components for the years ended December 31 (in millions):

	2020		2019		2018
Service cost	$	16	$	16	$	19
Interest cost	40		49		56
Expected return on plan assets	(101)		(100)		(101)
Settlement	17		26		44
Net amortization	43		46		45
Net periodic benefit cost	$	15	$	37	$	63

    Funded Status

The following table is a reconciliation of the fair value of plan assets for the years ended December 31 (in millions):

	2020		2019
Plan assets at fair value, beginning of year	$	2,151	$	1,989
Employer contributions	56		56
Participant contributions	1		1
Actual return on plan assets	181		194
Settlement	(63)		(99)
Benefits paid	(67)		(71)
Foreign currency exchange rate changes	75		81
Plan assets at fair value, end of year	$	2,334	$	2,151

The following table is a reconciliation of the benefit obligation for the years ended December 31 (in millions):

	2020		2019
Benefit obligation, beginning of year	$	2,019	$	1,833
Service cost	16		16
Interest cost	40		49
Participant contributions	1		1
Actuarial loss	188		175
Settlement	(63)		(99)
Benefits paid	(67)		(71)
Foreign currency exchange rate changes	71		115
Benefit obligation, end of year	$	2,205	$	2,019
Accumulated benefit obligation, end of year	$	1,963	$	1,786

The funded status of the UK Plan and the amounts recognized on the Consolidated Balance Sheets as of December 31 are as follows (in millions):

	2020		2019
Plan assets at fair value, end of year	$	2,334	$	2,151
Benefit obligation, end of year	2,205		2,019
Funded status	$	129	$	132
Amounts recognized on the Consolidated Balance Sheets:
Other assets	$	129	$	132

    Unrecognized Amounts

The portion of the funded status of the UK Plan not yet recognized in net periodic benefit cost as of December 31 is as follows (in millions):

	2020		2019
Net loss	$	612	$	543
Prior service cost	6		6
Total	$	618	$	549

A reconciliation of the amounts not yet recognized as components of net periodic benefit cost, which are included in accumulated other comprehensive loss on the Consolidated Balance Sheets, for the years ended December 31 is as follows (in millions):

	2020		2019
Balance, beginning of year	$	549	$	480
Net loss arising during the year	108		81
Settlement	(17)		(26)
Net amortization	(43)		(46)
Foreign currency exchange rate changes	21		60
Total	69		69
Balance, end of year	$	618	$	549

Plan Assumptions

Assumptions used to determine benefit obligations and net periodic benefit cost were as follows:

	2020		2019		2018
Benefit obligations as of December 31:
Discount rate	1.40	%	2.10	%	2.90	%
Rate of compensation increase	3.05	%	3.30	%	3.55	%
Rate of future price inflation	2.55	%	2.80	%	3.05	%
Net periodic benefit cost for the years ended December 31:
Discount rate	2.10	%	2.90	%	2.60	%
Expected return on plan assets	5.00	%	5.10	%	4.90	%
Rate of compensation increase	3.30	%	3.55	%	3.45	%
Rate of future price inflation	2.80	%	3.05	%	2.95	%

Contributions and Benefit Payments

Employer contributions to the UK Plan are expected to be £50 million during 2021. The expected benefit payments to participants in the UK Plan for 2021 through 2025 and for the five years thereafter, excluding lump sum settlement elections and using the foreign currency exchange rate as of December 31, 2020, are summarized below (in millions):

2021	$	74
2022	75
2023	77
2024	79
2025	81
2026-2030	431

    Plan Assets

Investment Policy and Asset Allocations

The investment policy for the UK Plan is to balance risk and return through a diversified portfolio of debt securities, equity securities, real estate and other asset classes. Maturities for debt securities are managed to targets consistent with prudent risk tolerances. The UK Plan retains outside investment advisors to manage plan investments within the parameters set by the trustees of the UK Plan in consultation with Northern Powergrid. The investment portfolio is managed in line with the investment policy with sufficient liquidity to meet near-term benefit payments. The return on assets assumption is based on a weighted-average of the expected historical performance for the types of assets in which the UK Plan invests.

The target allocations (percentage of plan assets) for the UK Plan assets are as follows as of December 31, 2020:

	%
Debt securities(1)	60-70
Equity securities(1)	10-20
Real estate funds and other	15-25

(1)For purposes of target allocation percentages and consistent with the plans' investment policy, investment funds have been allocated based on the underlying investments in debt and equity securities.

Fair Value Measurements

The following table presents the fair value of the UK Plan assets, by major category (in millions):

	Input Levels for Fair Value Measurements(1)
	Level 1		Level 2		Level 3		Total
As of December 31, 2020:
Cash equivalents	$	5	$	49	$	—	$	54
Debt securities:
United Kingdom government obligations	1,102		—		—		1,102
Equity securities:
Investment funds(2)	—		833		—		833
Real estate funds	—		—		237		237
Total	$	1,107	$	882	$	237	2,226
Investment funds(2) measured at net asset value							108
Total assets measured at fair value							$	2,334
As of December 31, 2019:
Cash equivalents	$	3	$	24	$	—	$	27
Debt securities:
United Kingdom government obligations	960		—		—		960
Equity securities:
Investment funds(2)	—		818		—		818
Real estate funds	—		—		243		243
Total	$	963	$	842	$	243	2,048
Investment funds(2) measured at net asset value							103
Total assets measured at fair value							$	2,151

(1)Refer to Note 15 for additional discussion regarding the three levels of the fair value hierarchy.

(2)Investment funds are comprised of mutual funds and collective trust funds. These funds consist of equity and debt securities of approximately 40% and 60%, respectively, for 2020 and 38% and 62%, respectively, for 2019.

The fair value of the UK Plan's assets are determined similar to the plan assets of the domestic plans as previously discussed.

The following table reconciles the beginning and ending balances of the UK Plan assets measured at fair value using significant Level 3 inputs for the years ended December 31 (in millions):

	Real Estate Funds
	2020		2019		2018
Beginning balance	$	243	$	239	$	230
Actual return on plan assets still held at period end	(13)		(5)		23
Foreign currency exchange rate changes	7		9		(14)
Ending balance	$	237	$	243	$	239

Defined Contribution Plans

The Company sponsors various defined contribution plans covering substantially all employees. The Company's contributions vary depending on the plan, but matching contributions are based on each participant's level of contribution, and certain participants receive contributions based on eligible pre-tax annual compensation. Contributions cannot exceed the maximum allowable for tax purposes. The Company's contributions to these plans were $127 million, $115 million and $112 million for the years ended December 31, 2020, 2019 and 2018, respectively.

Nevada Power Company [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Employee Benefit Plans [Text Block]

Employee Benefit Plans

Nevada Power is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Nevada Power. Nevada Power did not make any contributions to the Qualified Pension Plan for the years ended December 31, 2020 and 2019. Nevada Power contributed $19 million to the Qualified Pension Plan for the year ended December 31, 2018. Nevada Power contributed $1 million to the Non-Qualified Pension Plans for the years ended December 31, 2020, 2019 and 2018. Nevada Power did not make any contributions to the Other Postretirement Plans for the years ended December 31, 2020, 2019 and 2018. Amounts attributable to Nevada Power were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following as of December 31 (in millions):

	2020		2019
Qualified Pension Plan:
Other non-current assets	$	8	$	—
Other long-term liabilities	—		(18)
Non-Qualified Pension Plans:
Other current liabilities	(1)		(1)
Other long-term liabilities	(9)		(9)
Other Postretirement Plans:
Other non-current assets	4		—
Other long-term liabilities	—		(2)

Sierra Pacific Power Company [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Employee Benefit Plans [Text Block]

Employee Benefit PlansSierra Pacific is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Sierra Pacific. Sierra Pacific did not make any contributions to the Qualified Pension Plan for the years ended December 31, 2020 and 2019. Sierra Pacific contributed $6 million to the Qualified Pension Plan for the year ended December 31, 2018. Sierra Pacific contributed $1 million to the Non-Qualified Pension Plans for the years ended December 31, 2020, 2019 and 2018. Sierra Pacific did not make any contributions to the Other Post Retirement Plans for the years ended December 31, 2020 and 2019. Sierra Pacific contributed $6 million to the Other Postretirement Plans for the year ended December 31, 2018. Amounts attributable to Sierra Pacific were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts receivable from (payable to) NV Energy are included on the Balance Sheets and consist of the following as of December 31 (in millions):

	2020		2019
Qualified Pension Plan:
Other non-current assets	$	26	$	—
Other long-term liabilities	—		(4)
Non-Qualified Pension Plans:
Other current liabilities	(1)		(1)
Other long-term liabilities	(8)		(8)
Other Postretirement Plans -
Other long-term liabilities	(13)		(7)