Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2013

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	2013			2012
Property, plant and equipment:
Generation	20 - 80 years	$	11,058		$	10,952
Transmission	25 - 75 years	5,235			4,732
Distribution	20 - 65 years	6,030			5,859
Intangible plant(1)	5 - 65 years	857			850
Other	5 - 50 years	1,688			1,631
Property, plant and equipment in service		24,868			24,024
Accumulated depreciation and amortization		(7,686		)	(7,222		)
Net property, plant and equipment in service		17,182			16,802
Construction work-in-progress		1,325			1,255
Total property, plant and equipment, net		$	18,507		$	18,057

(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, 2013, 2012 and 2011.

In January 2013, PacifiCorp filed applications for depreciation rate changes with the Utah Public Service Commission ("UPSC"), the Oregon Public Utility Commission ("OPUC"), the Wyoming Public Service Commission ("WPSC"), the Washington Utilities and Transportation Commission ("WUTC") and the Idaho Public Utilities Commission ("IPUC") based on PacifiCorp's most recent depreciation study. PacifiCorp received approval from the state commissions to change the depreciation rates effective January 1, 2014. The approved depreciation rates will result in an estimated annual increase in depreciation expense of $40 million on a total company basis based on the depreciable plant balances as of December 31, 2013 included in the study.

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, 2013 and 2012 and accumulated depreciation of $118 million and $113 million as of December 31, 2013 and 2012, respectively.