Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

(3) Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following as of December 31 (in millions):



	Depreciable Life	2012			2011
Property, plant and equipment:
Generation	20 - 80 years	$	10,952		$	10,429
Transmission	25 - 75 years	4,732			4,503
Distribution	20 - 65 years	5,859			5,683
Intangible plant⁽¹⁾	5 - 65 years	850			854
Other	5 - 50 years	1,631			1,586
Property, plant and equipment in service		24,024			23,055
Accumulated depreciation and amortization		(7,222		)	(6,888		)
Net property, plant and equipment in service		16,802			16,167
Construction work-in-progress		1,255			1,207
Total property, plant and equipment, net		$	18,057		$	17,374


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

The average depreciation and amortization rate applied to depreciable property, plant and equipment was 2.8% for each of the years ended December 31, 2012, 2011 and 2010.

Unallocated Acquisition Adjustments

PacifiCorp has unallocated acquisition adjustments that represent the excess of costs of the acquired interests in property, plant and equipment purchased from the entity that first devoted the assets to utility service over their net book value in those assets. These unallocated acquisition adjustments included in other property, plant and equipment had an original cost of $159 million as of December 31, 2012 and 2011 and accumulated depreciation of $113 million and $107 million as of December 31, 2012 and 2011, respectively.

- Definition

The entire disclosure for 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. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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