Property, Plant and Equipment (Notes)

3 Months Ended

Mar. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY, PLANT, AND EQUIPMENT

The following table sets forth the major classifications of property, plant, and equipment and accumulated depreciation of continuing operations:



	March 31,				December 31,
In thousands	2019		2018		2018
NW Natural:
NGD plant in service	$	3,159,754	$	3,003,962	$	3,134,122
NGD work in progress	204,938		177,133		204,978
Less: Accumulated depreciation	985,961		954,858		974,252
NGD plant, net	2,378,731		2,226,237		2,364,848
Other plant in service	65,283		65,353		66,009
Other construction work in progress	5,329		4,252		5,330
Less: Accumulated depreciation	18,851		17,715		18,603
Other plant, net ⁽¹⁾	51,761		51,890		52,736
Total property, plant, and equipment	$	2,430,492	$	2,278,127	$	2,417,584

Other (NW Holdings):
Other plant in service	$	4,156	$	375	$	4,051
Less: Accumulated depreciation	305		200		263
Other plant, net ⁽¹⁾	$	3,851	$	175	$	3,788

NW Holdings:
Total property, plant, and equipment	$	2,434,343	$	2,278,302	$	2,421,372

NW Natural and NW Holdings:
Capital expenditures in accrued liabilities	$	25,035	$	21,855	$	23,676


⁽¹⁾	NW Natural previously reported other balances were restated due to certain assets and liabilities now being classified as discontinued operations assets and liabilities in its balance sheets. See Note 17 for further discussion.

NW Holdings

Other plant balances include long-lived assets associated with water operations and non-regulated activities not held by NW Natural or its subsidiaries.

NW Natural

Other plant balances include long-lived assets not related to NGD.

In October 2017, NW Natural entered into a 20-year operating lease agreement commencing in 2020 for its new headquarters location in Portland, Oregon. Under the new lease standard, NW Natural is no longer considered the accounting owner of the asset during construction. As such, the build to suit asset and liability balances at December 31, 2018 of $26.0 million were derecognized in January 2019. The previous build to suit balances were recorded under ASC 840 within property, plant and equipment and other non-current liabilities in the consolidated balance sheet. See Note 16 in the 2018 Form 10-K.