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Property, Plant and Equipment, Net (Tables)
3 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment
Property, plant and equipment, net consists of the following (in millions):
   As of
 Depreciable March 31, December 31,
Life20212020
Regulated assets:   
Utility generation, transmission and distribution systems
5-80 years
 $87,898  $86,730 
Interstate natural gas pipeline assets
3-80 years
 16,712  16,667 
   104,610 103,397 
Accumulated depreciation and amortization  (31,653) (30,662)
Regulated assets, net  72,957 72,735 
      
Nonregulated assets:     
Independent power plants
5-30 years
 7,034  7,012 
Other assets
3-40 years
 5,794  5,659 
   12,828 12,671 
Accumulated depreciation and amortization  (2,337) (2,586)
Nonregulated assets, net  10,491 10,085 
      
Net operating assets  83,448 82,820 
Construction work-in-progress  3,309  3,308 
Property, plant and equipment, net  $86,757 $86,128 
MidAmerican Energy Company [Member]  
Property, Plant and Equipment [Line Items]  
Public Utility Property, Plant, and Equipment
Property, plant and equipment, net consists of the following (in millions):
As of
March 31,December 31,
Depreciable Life20212020
Utility plant in service, net:
Generation
20-70 years
$17,083 $16,980 
Transmission
52-75 years
2,372 2,365 
Electric distribution
20-75 years
4,433 4,369 
Natural gas distribution
29-75 years
1,970 1,955 
Utility plant in service25,858 25,669 
Accumulated depreciation and amortization(7,061)(6,902)
Utility plant in service, net18,797 18,767 
Nonregulated property, net:
Nonregulated property gross
20-50 years
Accumulated depreciation and amortization(1)(1)
Nonregulated property, net
18,803 18,773 
Construction work-in-progress420 506 
Property, plant and equipment, net$19,223 $19,279 
PacifiCorp [Member]  
Property, Plant and Equipment [Line Items]  
Public Utility Property, Plant, and Equipment
  As of
 March 31,December 31,
Depreciable Life20212020
Utility Plant: 
Generation
15 - 59 years
$13,355 $12,861 
Transmission
60 - 90 years
7,686 7,632 
Distribution
20 - 75 years
7,725 7,660 
Intangible plant(1)
5 - 75 years
1,069 1,054 
Other
5 - 60 years
1,513 1,510 
Utility plant in service31,348 30,717 
Accumulated depreciation and amortization (9,980)(9,838)
Utility plant in service, net 21,368 20,879 
Other non-regulated, net of accumulated depreciation and amortization
14 - 95 years
Plant, net21,377 20,888 
Construction work-in-progress 1,158 1,542 
Property, plant and equipment, net $22,535 $22,430 

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

Effective January 1, 2021, PacifiCorp revised its depreciation rates based on its recent depreciation study that was approved by its state regulatory commissions, other than in California. The approved depreciation rates resulted in an increase in depreciation expense of approximately $37 million for the three-month period ended March 31, 2021 compared to the three-month period ended March 31, 2020 based on historical property, plant and equipment balances and including depreciation of certain coal-fueled generating units in Washington over accelerated periods.
Nevada Power Company [Member]  
Property, Plant and Equipment [Line Items]  
Public Utility Property, Plant, and Equipment
Property, plant and equipment, net consists of the following (in millions):
As of
Depreciable LifeMarch 31,December 31,
20212020
Utility plant:
Generation
30 - 55 years
$3,691 $3,690 
Transmission
45 - 70 years
1,465 1,468 
Distribution
20 - 65 years
3,803 3,771 
General and intangible plant
5 - 65 years
798 791 
Utility plant9,757 9,720 
Accumulated depreciation and amortization(3,224)(3,162)
Utility plant, net6,533 6,558 
Other non-regulated, net of accumulated depreciation and amortization
45 years
Plant, net6,534 6,559 
Construction work-in-progress217 142 
Property, plant and equipment, net$6,751 $6,701 
Sierra Pacific Power Company [Member]  
Property, Plant and Equipment [Line Items]  
Public Utility Property, Plant, and Equipment
Property, plant and equipment, net consists of the following (in millions):
As of
Depreciable LifeMarch 31,December 31,
20212020
Utility plant:
Electric generation
25 - 60 years
$1,131 $1,130 
Electric transmission
50 - 100 years
917 908 
Electric distribution
20 - 100 years
1,763 1,754 
Electric general and intangible plant
5 - 70 years
193 189 
Natural gas distribution
35 - 70 years
431 429 
Natural gas general and intangible plant
5 - 70 years
15 15 
Common general
5 - 70 years
357 355 
Utility plant4,807 4,780 
Accumulated depreciation and amortization(1,783)(1,755)
Utility plant, net3,024 3,025 
Other non-regulated, net of accumulated depreciation and amortization
70 years
Plant, net3,026 3,027 
Construction work-in-progress162 137 
Property, plant and equipment, net$3,188 $3,164 
Eastern Energy Gas Holdings, LLC [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment Property, plant and equipment, net consists of the following (in millions):
As of
March 31,December 31,
Depreciable Life20212020
Utility Plant:
Interstate natural gas pipeline assets
24 - 43 years
$8,385 $8,382 
Intangible plant
5 - 10 years
114 115 
Utility plant in service8,499 8,497 
Accumulated depreciation and amortization(2,792)(2,759)
Utility plant in service, net5,707 5,738 
Nonutility Plant:
LNG facility40 years4,460 4,454 
Intangible plant14 years25 25 
Nonutility plant in service4,485 4,479 
Accumulated depreciation and amortization(320)(283)
Nonutility plant in service, net4,165 4,196 
Plant, net9,872 9,934 
Construction work- in-progress227 210 
Property, plant and equipment, net$10,099 $10,144