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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2018
Accounting Policies [Abstract]  
Components of Net Periodic Benefit Cost
The net periodic benefit costs reflected in PG&E Corporation’s Condensed Consolidated Financial Statements for the three months ended March 31, 2018 and 2017 were as follows:
 
Pension Benefits
 
Other Benefits
 
Three Months Ended March 31,
(in millions)
2018
 
2017
 
2018
 
2017
Service cost for benefits earned
$
128

 
$
118

 
$
16

 
$
15

Interest cost
172

 
179

 
17

 
19

Expected return on plan assets
(255
)
 
(193
)
 
(33
)
 
(24
)
Amortization of prior service cost
(1
)
 
(2
)
 
4

 
4

Amortization of net actuarial loss
1

 
6

 
(1
)
 
1

Net periodic benefit cost
45

 
108

 
3

 
15

Regulatory account transfer (1)
39

 
(23
)
 
—

 
—

Total
$
84

 
$
85

 
$
3

 
$
15

 
 
 
 
 
 
 
 
(1) The Utility recorded these amounts to a regulatory account since they are probable of recovery from, or refund to, customers in future rates.
Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income
The changes, net of income tax, in PG&E Corporation’s accumulated other comprehensive income (loss) are summarized below:
 
Pension
Benefits
 
Other
Benefits
 
Total
(in millions, net of income tax)
Three Months Ended March 31, 2018
Beginning balance
$
(25
)
 
$
17

 
$
(8
)
Amounts reclassified from other comprehensive income:
 
 
 
 
 
Amortization of prior service cost (net of taxes of $0 and $1, respectively) (1)
(1
)
 
3

 
2

Amortization of net actuarial loss (net of taxes of $0 and $0, respectively) (1)
1

 
(1
)
 
—

Regulatory account transfer (net of taxes of $0 and $1, respectively) (1)
—

 
(2
)
 
(2
)
Reclassification of stranded income tax to retained earnings (net of taxes of $0 and $0, respectively)
(5
)
 
—

 
(5
)
Net current period other comprehensive gain (loss)
(5
)
 
—

 
(5
)
Ending balance
$
(30
)
 
$
17

 
$
(13
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)

 
Pension Benefits
 
Other
Benefits
 
Total
(in millions, net of income tax)
Three Months Ended March 31, 2017
Beginning balance
$
(25
)
 
$
16

 
$
(9
)
Amounts reclassified from other comprehensive income: (1)
 
 
 
 
 
Amortization of prior service cost (net of taxes of $1 and $2, respectively)
(1
)
 
2

 
1

Amortization of net actuarial loss (net of taxes of $3, and $0, respectively)
3

 
1

 
4

Regulatory account transfer (net of taxes of $2 and $2, respectively)
(2
)
 
(3
)
 
(5
)
Net current period other comprehensive gain (loss)
—

 
—

 
—

Ending balance
$
(25
)
 
$
16

 
$
(9
)
 
 
 
 
 
 
(1) These components are included in the computation of net periodic pension and other post-retirement benefit costs.  (See the “Pension and Other Post-Retirement Benefits” table above for additional details.)
Summary of Revenues Disaggregated by Type of Customer
The following table presents the Utility's revenues disaggregated by type of customer:
(in millions)
Three Months Ended March 31,
Electric
2018
Revenue from contracts with customers
 
   Residential
$
1,336

   Commercial
1,073

   Industrial
324

   Agricultural
125

   Public street and highway lighting
20

   Other (1)
(201
)
      Total revenue from contracts with customers - electric
2,677

Regulatory balancing accounts (2)
274

Total electric operating revenue
$
2,951

 
 
Natural gas
 
Revenue from contracts with customers
 
   Residential
$
958

   Commercial
196

   Transportation service only
297

   Other (1)
(52
)
      Total revenue from contracts with customers - gas
1,399

Regulatory balancing accounts (2)
(294
)
Total natural gas operating revenue
1,105

Total operating revenues
$
4,056

 
 
(1) This activity is primarily related to the change in unbilled revenue, partially offset by other miscellaneous revenue items.
(2) These amounts represent revenues authorized to be billed or refunded to customers.