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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

Notes To Financial Statements [Abstract]

Restricted fund balances are as follows (in millions):



	As of December 31,
	2012				2011
	Current		Noncurrent		Current		Noncurrent
Debt service funds - principal	$	33	$	39	$	56	$	57
Debt service funds - interest	6		—		8		—
Total debt service funds	39		39		64		57
Revenue funds	9		—		16		—
Other funds	5		122		21		33
Total	$	53	$	161	$	101	$	90

Summary of Deferred Revenue

Deferred revenue consisted of the following (in millions):



	As of December 31,
	2012				2011
	Current		Noncurrent		Current		Noncurrent
Advance billings to municipalities	$	7	$	—	$	8	$	—
Unearned insurance premiums	1		—		1		—
Other	23		2		52		3
Total	$	31	$	2	$	61	$	3

Property, Plant and Equipment

Property, plant and equipment consisted of the following (in millions):



		As of December 31,
	Useful Lives	2012			2011
Land		$	25		$	25
Facilities and equipment	3-33 years	3,600			3,353
Landfills (primarily ash)	3-36 years	49			44
Construction in progress		43			41
Total		3,717			3,463
Less: accumulated depreciation and amortization		(1,156		)	(1,040		)
Property, plant, and equipment — net		$	2,561		$	2,423

Summary of Asset Retirement Obligation

Our asset retirement obligation is presented as follows (in millions):



	As of December 31,
	2012			2011
Beginning of period asset retirement obligation	$	26		$	29
Accretion expense	2			2
Net change ⁽¹⁾	1			(5		)
End of period asset retirement obligation	$	29		$	26
Less: current portion	(5		)	(5		)
Noncurrent asset retirement obligation	$	24		$	21


(1)	Comprised of expenditures and settlements of the asset retirement obligation liability, net revisions based on current estimates of the liability and revised expected cash flows and life of the liability.

AOCI, Net of Income Taxes

AOCI, in the consolidated statements of equity, includes unrealized gains and losses excluded from the consolidated statements of income. These unrealized gains and losses consist of unrecognized gains or losses on our pension and other postretirement benefit obligations, foreign currency translation adjustments, unrealized gains or losses on securities, and net unrealized gains and losses on derivatives. AOCI, net of income taxes, consisted of the following (in millions):



	As of December 31,
	2012		2011
Foreign currency translation	$	4	$	3
Pension and other postretirement plan unrecognized net gain (loss)	2		(5		)
Net unrealized gain on derivatives	—		2
Net unrealized gain on securities	1		1
Accumulated other comprehensive income	$	7	$	1

Summary of Activity in Insurance Subsidiaries' Liability for Unpaid Losses and LAE

The following table summarizes the activity in the insurance subsidiaries’ liability for unpaid losses and LAE (in millions):



	As of December 31,
	2012			2011			2010
Net unpaid losses and LAE at beginning of year	$	24		$	25		$	22
Incurred, net, related to:
Current year	5			9			10
Prior years	9			3			7
Total net incurred	14			12			17
Paid, net, related to:
Current year	(3		)	(5		)	(6		)
Prior years	(6		)	(8		)	(8		)
Total net paid	(9		)	(13		)	(14		)
Net unpaid losses and LAE at end of year	29			24			25
Plus: Reinsurance recoverable on unpaid losses	22			10			9
Gross unpaid losses and LAE at end of year	$	51		$	34		$	34

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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- Definition

Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims.

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