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INCOME TAXES
9 Months Ended
Sep. 30, 2016
income tax [Line Items]  
Income Tax Disclosure [Text Block]
INCOME TAXES
 
Consolidated SCE&G is included in the consolidated federal income tax returns of SCANA and files various applicable state and local income tax returns.

During 2013 and 2014, SCANA amended certain of its income tax returns to claim certain tax-defined research and experimentation deductions and credits and to reflect related impacts on other items such as domestic production activities deductions. SCANA also made similar claims in filing its original 2013 and 2014 returns in 2014 and 2015, respectively.  In September 2016, SCANA claimed significant research and experimentation deductions and credits (offset by reductions in its domestic production activities deductions), related to the ongoing design and construction activities of the New Units, in its 2015 income tax returns. These claims followed the issuance of final IRS regulations in 2014 regarding such treatment with respect to expenditures related to the design and construction of pilot models. 

The IRS examined the claims in the amended returns, and as such examination of claims progressed without resolution, the Company and Consolidated SCE&G evaluated and recorded adjustments to unrecognized tax benefits; however, none of these changes materially affected the Company's and Consolidated SCE&G's effective tax rate. In October 2016, the examination of the amended tax returns progressed to appeals. In addition, the IRS has begun an examination of SCANA's 2013 through 2015 income tax returns.

These income tax deductions and credits are considered to be uncertain tax positions, and under relevant accounting guidance, estimates of the amounts of related tax benefits which may not be sustained upon examination by the taxing authorities are required to be recorded as unrecognized tax benefits in the financial statements. In connection with all of these federal and related state filings, the Company and Consolidated SCE&G have recorded an unrecognized tax benefit of $276 million ($254 million, net of the impact of the state deduction on the federal return). If recognized, $17 million of the tax benefit would affect the Company’s and Consolidated SCE&G's effective tax rate (see discussion below regarding deferral of benefits related to 2015 forward). It is reasonably possible that these unrecognized tax benefits may increase by an additional $228 million within the next 12 months as additional expenditures giving rise to tax benefits are incurred. It is also reasonably possible that these unrecognized tax benefits may decrease by $49 million within the next 12 months if the claims on amended returns which are currently in appeals are resolved. No other material changes in the status of the Company’s or Consolidated SCE&G's tax positions have occurred through September 30, 2016.

                In connection with the research and experimentation deduction and credit claims reflected on the 2015 income tax returns and the expectation of similar claims to be made in determining 2016’s taxable income, the Company and Consolidated SCE&G have recorded regulatory assets for estimated foregone domestic production activities deductions, offset by estimated credits, and expect that such (net) deferred costs, along with any interest (see below) and other related deferred costs, will be recoverable through customer rates in future years. SCE&G's current customer rates reflect the availability of domestic production activities deductions (see Note 2).

Estimated interest expense accrued with respect to the unrecognized tax benefits related to the research and experimentation deductions in the 2015 income tax returns has been deferred as a regulatory asset and is expected to be recoverable through customer rates in future years. See also Note 2. Otherwise, the Company and Consolidated SCE&G recognize interest accrued related to unrecognized tax benefits within interest expense or interest income and recognize tax penalties within other expenses.  Amounts recorded for such interest income, interest expense or tax penalties have not been material.

On August 2, 2016, the State of North Carolina announced the lowering of its corporate income tax rate from 4% to 3% effective January 1, 2017. This reduction did not have a material impact on the Company's financial position, results of operations or cash flows.
SCEG  
income tax [Line Items]  
Income Tax Disclosure [Text Block]
INCOME TAXES
 
Consolidated SCE&G is included in the consolidated federal income tax returns of SCANA and files various applicable state and local income tax returns.

During 2013 and 2014, SCANA amended certain of its income tax returns to claim certain tax-defined research and experimentation deductions and credits and to reflect related impacts on other items such as domestic production activities deductions. SCANA also made similar claims in filing its original 2013 and 2014 returns in 2014 and 2015, respectively.  In September 2016, SCANA claimed significant research and experimentation deductions and credits (offset by reductions in its domestic production activities deductions), related to the ongoing design and construction activities of the New Units, in its 2015 income tax returns. These claims followed the issuance of final IRS regulations in 2014 regarding such treatment with respect to expenditures related to the design and construction of pilot models. 

The IRS examined the claims in the amended returns, and as such examination of claims progressed without resolution, the Company and Consolidated SCE&G evaluated and recorded adjustments to unrecognized tax benefits; however, none of these changes materially affected the Company's and Consolidated SCE&G's effective tax rate. In October 2016, the examination of the amended tax returns progressed to appeals. In addition, the IRS has begun an examination of SCANA's 2013 through 2015 income tax returns.

These income tax deductions and credits are considered to be uncertain tax positions, and under relevant accounting guidance, estimates of the amounts of related tax benefits which may not be sustained upon examination by the taxing authorities are required to be recorded as unrecognized tax benefits in the financial statements. In connection with all of these federal and related state filings, the Company and Consolidated SCE&G have recorded an unrecognized tax benefit of $276 million ($254 million, net of the impact of the state deduction on the federal return). If recognized, $17 million of the tax benefit would affect the Company’s and Consolidated SCE&G's effective tax rate (see discussion below regarding deferral of benefits related to 2015 forward). It is reasonably possible that these unrecognized tax benefits may increase by an additional $228 million within the next 12 months as additional expenditures giving rise to tax benefits are incurred. It is also reasonably possible that these unrecognized tax benefits may decrease by $49 million within the next 12 months if the claims on amended returns which are currently in appeals are resolved. No other material changes in the status of the Company’s or Consolidated SCE&G's tax positions have occurred through September 30, 2016.

                In connection with the research and experimentation deduction and credit claims reflected on the 2015 income tax returns and the expectation of similar claims to be made in determining 2016’s taxable income, the Company and Consolidated SCE&G have recorded regulatory assets for estimated foregone domestic production activities deductions, offset by estimated credits, and expect that such (net) deferred costs, along with any interest (see below) and other related deferred costs, will be recoverable through customer rates in future years. SCE&G's current customer rates reflect the availability of domestic production activities deductions (see Note 2).

Estimated interest expense accrued with respect to the unrecognized tax benefits related to the research and experimentation deductions in the 2015 income tax returns has been deferred as a regulatory asset and is expected to be recoverable through customer rates in future years. See also Note 2. Otherwise, the Company and Consolidated SCE&G recognize interest accrued related to unrecognized tax benefits within interest expense or interest income and recognize tax penalties within other expenses.  Amounts recorded for such interest income, interest expense or tax penalties have not been material.

On August 2, 2016, the State of North Carolina announced the lowering of its corporate income tax rate from 4% to 3% effective January 1, 2017. This reduction did not have a material impact on the Company's financial position, results of operations or cash flows.