Related-Party Transactions

12 Months Ended

Dec. 31, 2012

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

(18)Related-Party Transactions

PacifiCorp has an intercompany administrative services agreement with MEHC and its subsidiaries. Amounts charged to PacifiCorp under this agreement totaled $15 million, $16 million and $9 million during the years ended December 31, 2012, 2011 and 2010, respectively. Payables associated with these administrative services were $1 million and $7 million as of December 31, 2012 and 2011, respectively. PacifiCorp also receives payments for services performed by PacifiCorp for MEHC and its affiliates primarily related to technology services and direct-assigned employees. These services were $3 million during the year ended December 31, 2012 and $2 million during each of the years ended December 31, 2011 and 2010. Receivables associated with these activities were $1 million and $- million as of December 31, 2012 and 2011, respectively.

PacifiCorp also engages in various transactions with several subsidiaries of MEHC in the ordinary course of business. Services provided by these affiliates in the ordinary course of business and charged to PacifiCorp relate to the transportation of natural gas and relocation services. These expenses totaled $5 million, $6 million and $5 million during the years ended December 31, 2012, 2011 and 2010, respectively. Payables associated with these services were $1 million and $- million as of December 31, 2012 and 2011, respectively.

PacifiCorp has long-term transportation contracts with BNSF Railway Company ("BNSF"), an indirect wholly owned subsidiary of Berkshire Hathaway, PacifiCorp's ultimate parent company. Transportation costs under these contracts were $34 million, $33 million and $30 million during the years ended December 31, 2012, 2011 and 2010, respectively. As of December 31, 2012 and 2011, PacifiCorp had $2 million and $1 million, respectively, of accounts payable to BNSF outstanding under these contracts, including indirect payables related to a jointly owned facility.

PacifiCorp participated in a captive insurance program provided by MEHC Insurance Services Ltd. ("MEISL"), a wholly owned subsidiary of MEHC. MEISL covered all or significant portions of the property damage and liability insurance deductibles in many of PacifiCorp's policies, as well as overhead distribution and transmission line property damage. The policy coverage period expired on March 20, 2011 and was not renewed. Premium expenses were $2 million and $7 million during the years ended December 31, 2011 and 2010, respectively. Receivables for claims were $2 million and $6 million as of December 31, 2012 and 2011, respectively. Proceeds from claims were $6 million, $16 million and $14 million during the years ended December 31, 2012, 2011 and 2010, respectively.

PacifiCorp is party to a tax-sharing agreement and is part of the Berkshire Hathaway United States federal income tax return. As of December 31, 2012, income taxes payable to MEHC were $48 million, and as of December 31, 2011, income taxes receivable from MEHC were $70 million. For the years ended December 31, 2012, 2011 and 2010, cash received for income taxes from MEHC totaled $215 million, $425 million and $395 million, respectively.

PacifiCorp transacts with its equity investees, Bridger Coal and Trapper Mining Inc. During the years ended December 31, 2012, 2011 and 2010, PacifiCorp charged Bridger Coal $1 million, $2 million and $4 million, respectively, for administrative support and management services provided by PacifiCorp to Bridger Coal. Receivables for these services, as well as for certain expenses paid by PacifiCorp and reimbursed by Bridger Coal, were $6 million and $3 million as of December 31, 2012 and 2011, respectively. Services provided by equity investees and charged to PacifiCorp primarily relate to coal purchases. During the years ended December 31, 2012, 2011 and 2010, coal purchases from PacifiCorp's equity investees totaled $144 million, $126 million and $141 million, respectively. Payables to PacifiCorp's equity investees were $18 million and $28 million as of December 31, 2012 and 2011, respectively.