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Income Taxes
 9 Months Ended
Sep. 30, 2020
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
Income Taxes

A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2020
 
2019
 
2020
 
2019
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(20
)
 
(43
)
 
(23
)
 
(35
)
State income tax, net of federal income tax benefit
3

 
(3
)
 
2

 
(6
)
Income tax effect of foreign income
1

 
(1
)
 
—

 
(2
)
Effects of ratemaking
(2
)
 
(9
)
 
(2
)
 
(5
)
Other, net
—

 
(1
)
 
—


—

Effective income tax rate
3
 %
 
(36
)%
 
(2
)%
 
(27
)%


Income tax credits relate primarily to production tax credits ("PTCs") from wind-powered generating facilities owned by MidAmerican Energy, PacifiCorp and BHE Renewables. Federal renewable electricity PTCs are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Income tax effect on foreign income includes, among other items, a deferred income tax charge of $35 million in 2020 related to the United Kingdom's corporate income tax rate that was scheduled to decrease from 19% to 17% effective April 1, 2020; however, the rate was maintained at 19% through amended legislation enacted in July 2020.

The Company's provision for income taxes has been computed on a stand-alone basis. Berkshire Hathaway includes the Company in its consolidated United States federal and Iowa state income tax returns and the majority of the Company's United States federal income tax is remitted to or received from Berkshire Hathaway. For the nine-month periods ended September 30, 2020 and 2019, the Company received net cash payments for federal income taxes from Berkshire Hathaway totaling $1.0 billion and $534 million, respectively.
PacifiCorp [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
Income Taxes

A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2020
 
2019
 
2020
 
2019
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
State income tax, net of federal income tax benefit
3

 
3

 
3

 
3

Federal income tax credits
(15
)
 
(3
)
 
(12
)
 
(4
)
Effects of ratemaking
(2
)
 
(3
)
 
(2
)
 
(2
)
Amortization of excess deferred income taxes
(2
)
 
(18
)
 
(6
)
 
(7
)
Other
1

 
(1
)
 
1

 
—

Effective income tax rate
6
 %
 
(1
)%
 
5
 %
 
11
 %


Income tax credits relate primarily to production tax credits ("PTCs") earned by PacifiCorp's wind-powered generating facilities. Federal renewable electricity PTCs are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Amortization of excess deferred income taxes for the nine-month periods ended September 30, 2020 and 2019 is primarily attributable to the amortization of $30 million and $49 million, respectively, of Oregon allocated excess deferred income taxes pursuant to the Oregon Renewable Adjustment Clause settlement, whereby a portion of Oregon allocated excess deferred income taxes was used to accelerate depreciation on Oregon's share of certain repowered wind facilities.

Berkshire Hathaway includes BHE and its subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, PacifiCorp's provision for federal and state income tax has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. For the nine-month periods ended September 30, 2020 and 2019, PacifiCorp made net cash payments for federal and state income tax to BHE totaling $79 million and $128 million, respectively.
Sierra Pacific Power Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
Income Taxes

A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2020
 
2019
 
2020
 
2019
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
%
 
21
 %
 
21
%
Effects of ratemaking
(11
)
 
—

 
(10
)
 
—

Other
—

 
—

 
(1
)
 
1

Effective income tax rate
10
 %
 
21
%
 
10
 %
 
22
%


Effects of ratemaking is primarily attributable to the recognition of excess deferred income taxes related to the 2017 Tax Cuts and Jobs Act pursuant to an order issued by the PUCN effective January 1, 2020.
MidAmerican Energy Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2020
 
2019
 
2020
 
2019
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(55
)
 
(35
)
 
(122
)
 
(75
)
State income tax, net of federal income tax benefit
(27
)
 
(18
)
 
(29
)
 
(19
)
Effects of ratemaking
(15
)
 
(7
)
 
(13
)
 
(7
)
Other, net
—

 
1

 
1

 
(1
)
Effective income tax rate
(76
)%
 
(38
)%
 
(142
)%
 
(81
)%


Income tax credits relate primarily to production tax credits ("PTCs") from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity PTCs are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. MidAmerican Energy recognizes its renewable electricity PTCs throughout the year based on when the credits are earned and excludes them from the annual effective tax rate that is the basis for the interim recognition of other income tax expense. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Energy's provision for income tax has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. The timing of MidAmerican Energy's income tax cash flows from period to period can be significantly affected by the estimated federal income tax payment methods and assumptions for each payment date. BHE made net cash payments for income tax to MidAmerican Energy totaling $500 million and $309 million for the nine-month periods ended September 30, 2020 and 2019, respectively.
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Funding's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2020
 
2019
 
2020
 
2019
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(56
)
 
(36
)
 
(126
)
 
(78
)
State income tax, net of federal income tax benefit
(27
)
 
(18
)
 
(30
)
 
(20
)
Effects of ratemaking
(16
)
 
(7
)
 
(13
)
 
(7
)
Other, net
—

 
—

 
1

 
(1
)
Effective income tax rate
(78
)%
 
(40
)%
 
(147
)%
 
(85
)%


Income tax credits relate primarily to production tax credits ("PTCs") from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity PTCs are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. MidAmerican Energy recognizes its renewable electricity PTCs throughout the year based on when the credits are earned and excludes them from the annual effective tax rate that is the basis for the interim recognition of other income tax expense. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income tax have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income tax is remitted to or received from BHE. The timing of MidAmerican Funding's income tax cash flows from period to period can be significantly affected by the estimated federal income tax payment methods and assumptions for each payment date. BHE made net cash payments for income tax to MidAmerican Funding totaling $504 million and $313 million for the nine-month period ended September 30, 2020 and 2019, respectively.