A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2022 and 2021, as presented in the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2022		2021
Cash and cash equivalents	$	1,591	$	1,096
Investments and restricted cash and cash equivalents	173		127
Investments and restricted cash and cash equivalents and investments	53		21
Total cash and cash equivalents and restricted cash and cash equivalents	$	1,817	$	1,244

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	2,071	$	2,041	$	1,855
Income taxes received, net(1)	$	1,863	$	1,309	$	1,361

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	1,049	$	834	$	801

(1)Includes $1,961 million, $1,441 million and $1,504 million of income taxes received from Berkshire Hathaway in 2022, 2021 and 2020, respectively.

The change in the balance of the allowance for credit losses, which is included in trade receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31 (in millions):


	2022		2021		2020
Beginning balance	$	108	$	77	$	44
Charged to operating costs and expenses, net	43		81		56
Acquisitions	—		—		5
Write-offs, net	(45)		(50)		(28)
Ending balance	$	106	$	108	$	77

PAC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2022 and 2021 as presented in the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2022		2021

Cash and cash equivalents	$	641	$	179
Restricted cash included in other current assets	7		4
Restricted cash included in other assets	26		3
Total cash and cash equivalents and restricted cash and cash equivalents	$	674	$	186

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	380	$	395	$	348
Income taxes (received) paid, net	$	(185)	$	(120)	$	107

Supplemental disclosure of non-cash investing and financing activities:
Accruals related to property, plant and equipment additions	$	558	$	254	$	344

Schedule of Public Utility Property, Plant, and Equipment


	2022		2021		2020

Beginning balance	$	18	$	17	$	8
Charged to operating costs and expenses, net	18		13		18
Write-offs, net	(17)		(12)		(9)
Ending balance	$	19	$	18	$	17

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


	Depreciable Life	2022		2021
Utility Plant:
Generation	15 - 59 years	$	13,726	$	13,679
Transmission	60 - 90 years	8,051		7,894
Distribution	20 - 75 years	8,477		8,044
Intangible plant(1) and other	5 - 75 years	2,755		2,645

Utility plant in-service		33,009		32,262
Accumulated depreciation and amortization		(11,093)		(10,507)
Utility plant in-service, net		21,916		21,755
Nonregulated, net of accumulated depreciation and amortization	14 - 95 years	18		18
		21,934		21,773
Construction work-in-progress		2,496		1,141
Property, plant and equipment, net		$	24,430	$	22,914

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

MEC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2022 and 2021 as presented in the Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Balance Sheets (in millions):


	As of December 31,
	2022		2021

Cash and cash equivalents	$	258	$	232
Restricted cash and cash equivalents in other current assets	10		7
Total cash and cash equivalents and restricted cash and cash equivalents	$	268	$	239

The summary of supplemental cash flow disclosures as of and for the years ending December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	292	$	279	$	286
Income taxes received, net	$	840	$	746	$	709

Supplemental disclosure of non-cash investing transactions:
Accruals related to property, plant and equipment additions	$	168	$	257	$	227

Schedule of Public Utility Property, Plant, and Equipment

The change in the balance of the allowance for credit losses, which is included in trade receivables, net on the Balance Sheets, is summarized as follows for the years ended December 31 (in millions):


	2022		2021		2020
Beginning balance	$	12	$	12	$	5
Charged to operating costs and expenses, net	11		10		12
Write-offs, net	(9)		(10)		(5)
Ending balance	$	14	$	12	$	12

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


	Depreciable Life	2022		2021
Utility plant:
Generation	20-62 years	$	18,582	$	17,397
Transmission	55-80 years	2,662		2,474
Electric distribution	15-80 years	4,931		4,661
Natural gas distribution	30-75 years	2,144		2,039
Utility plant in-service		28,319		26,571
Accumulated depreciation and amortization		(8,024)		(7,376)
Utility plant in-service, net		20,295		19,195



Nonregulated property, net of accumulated depreciation and amortization	20-50 years	6		6
		20,301		19,201
Construction work-in-progress		790		1,100
Property, plant and equipment, net		$	21,091	$	20,301

MidAmerican Funding, LLC


	As of December 31,
	2022		2021

Cash and cash equivalents	$	261	$	233
Restricted cash and cash equivalents in other current assets	10		7
Total cash and cash equivalents and restricted cash and cash equivalents	$	271	$	240

The summary of supplemental cash flow information as of and for the years ending December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	309	$	296	$	302
Income taxes received, net	$	845	$	751	$	715

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	168	$	257	$	227

NPC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2022 and December 31, 2021, as presented in the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2022		2021
Cash and cash equivalents	$	43	$	33
Restricted cash and cash equivalents included in other current assets	17		12
Total cash and cash equivalents and restricted cash and cash equivalents	$	60	$	45

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020

Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	121	$	115	$	115
Income taxes (refunded) paid	$	(29)	$	63	$	50

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	98	$	53	$	32

Schedule of Public Utility Property, Plant, and Equipment

The changes in the balance of the allowance for credit losses, which is included in trade receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31, (in millions):


	2022		2021		2020
Beginning balance	$	18	$	19	$	15
Charged to operating costs and expenses, net	14		13		13
Write-offs, net	(12)		(14)		(9)
Ending balance	$	20	$	18	$	19

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


	Depreciable Life	2022		2021
Utility plant:
Generation	30 - 55 years	$	3,977	$	3,793
Transmission	45 - 70 years	1,562		1,503
Distribution	20 - 65 years	4,134		3,920
General and intangible plant	5 - 65 years	871		836
Utility plant		10,544		10,052
Accumulated depreciation and amortization		(3,624)		(3,406)
Utility plant, net		6,920		6,646
Nonregulated, net of accumulated depreciation and amortization	45 years	1		1
		6,921		6,647
Construction work-in-progress		485		244
Property, plant and equipment, net		$	7,406	$	6,891

SPPC


	As of December 31,
	2022		2021
Cash and cash equivalents	$	49	$	10
Restricted cash and cash equivalents included in other current assets	7		6
Total cash and cash equivalents and restricted cash and cash equivalents	$	56	$	16

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020

Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	45	$	41	$	42
Income taxes (refunded) paid	$	(1)	$	(3)	$	2

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	57	$	27	$	17

Schedule of Public Utility Property, Plant, and Equipment


	2022		2021		2020
Beginning balance	$	1	$	2	$	2
Charged to operating costs and expenses, net	2		2		2
Write-offs, net	(1)		(3)		(2)
Ending balance	$	2	$	1	$	2

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


	Depreciable Life	2022		2021
Utility plant:
Electric generation	25 - 60 years	$	1,298	$	1,163
Electric transmission	50 - 100 years	993		940
Electric distribution	20 - 100 years	1,983		1,846
Electric general and intangible plant	5 - 70 years	219		204
Natural gas distribution	35 - 70 years	455		438
Natural gas general and intangible plant	5 - 70 years	15		14
Common general	5 - 70 years	380		370
Utility plant		5,343		4,975
Accumulated depreciation and amortization		(1,992)		(1,854)
Utility plant, net		3,351		3,121


Construction work-in-progress		236		219
Property, plant and equipment, net		$	3,587	$	3,340

EEGH


	As of December 31,
	2022		2021
Cash and cash equivalents	$	65	$	22
Restricted cash and cash equivalents	30		17
Total cash and cash equivalents and restricted cash and cash equivalents	$	95	$	39

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	143	$	144	$	317
Income taxes paid (received), net	$	2	$	(60)	$	31

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	29	$	42	$	30
Equity distributions(1)	$	(42)	$	(137)	$	—
Equity contributions(1)	$	98	$	73	$	—
Distribution of Questar Pipeline Group	$	—	$	—	$	(699)
Distribution of 50% interest in Cove Point	$	—	$	—	$	(2,765)
Acquisition of Eastern Energy Gas by BHE	$	—	$	—	$	343

(1)Amounts primarily represent the forgiveness of affiliated receivables/payables.

The changes in the balance of the allowance for credit losses, which is included in trades receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31, (in millions):


	2022		2021		2020
Beginning balance	$	6	$	5	$	2
Charged to operating costs and expenses, net	—		1		4
Write-offs, net	(3)		—		(1)
Ending balance	$	3	$	6	$	5

EGTS


	As of December 31,
	2022		2021
Cash and cash equivalents	$	16	$	11
Restricted cash and cash equivalents	29		15
Total cash and cash equivalents and restricted cash and cash equivalents	$	45	$	26

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2022		2021		2020
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	67	$	71	$	82
Income taxes paid (received), net	$	2	$	(12)	$	58

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	15	$	29	$	25
Equity dividends(1)	$	(21)	$	(58)	$	—
Equity contributions(2)	$	34	$	292	$	—
Acquisition of EGTS by BHE	$	—	$	—	$	40

(1)Equity dividends represents the forgiveness of affiliated receivables.

(2)Equity contributions for the year ended December 31, 2021 primarily reflect the impacts from the intercompany debt exchange with Eastern Energy Gas. See Note 9 for more information regarding the intercompany debt exchange with Eastern Energy Gas.