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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2013
Asset Retirement Obligations [Abstract]  
Asset Retirement Obligation [Text Block]
(10)    Asset Retirement Obligations

PacifiCorp estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including plan revisions, inflation and changes in the amount and timing of the expected work.

PacifiCorp does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. Cost of removal regulatory liabilities totaled $843 million and $810 million as of December 31, 2013 and 2012, respectively.

The following table reconciles the beginning and ending balances of PacifiCorp's ARO liabilities for the years ended December 31 (in millions):

 
2013
 
2012
 
 
 
 
Beginning balance
$
127

 
$
123

Change in estimated costs
3

 
17

Additions
8

 
4

Retirements
(6
)
 
(22
)
Accretion
6

 
5

Ending balance
$
138

 
$
127

 
 
 
 
Reflected as:
 
 
 
Other current liabilities
$
18

 
$
13

Other long-term liabilities
120

 
114

 
$
138

 
$
127


Certain of PacifiCorp's decommissioning and reclamation obligations relate to jointly owned facilities and mine sites. PacifiCorp is committed to pay a proportionate share of the decommissioning or reclamation costs. In the event of a default by any of the other joint participants, PacifiCorp may be obligated to absorb, directly or by paying additional sums to the entity, a proportionate share of the defaulting party's liability. PacifiCorp's estimated share of the decommissioning and reclamation obligations are primarily recorded as ARO liabilities.