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Risk Management and Hedging Activities Risk Management and Hedging Activities (Tables)
12 Months Ended
Dec. 31, 2013
Risk Management and Hedging Activities [Abstract]  
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]
The following table, which reflects master netting arrangements and excludes contracts that have been designated as normal under the normal purchases or normal sales exception afforded by GAAP, summarizes the fair value of PacifiCorp's derivative contracts, on a gross basis, and reconciles those amounts to the amounts presented on a net basis on the Consolidated Balance Sheets (in millions):

 
Other
 
 
 
Other
 
Other
 
 
 
Current
 
Other
 
Current
 
Long-term
 
 
 
Assets
 
Assets
 
Liabilities
 
Liabilities
 
Total
 
 
 
 
 
 
 
 
 
 
As of December 31, 2013
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):

 
 
 
 
 
 
 
 
 
Commodity assets
$
11

 
$

 
$
2

 
$
1

 
$
14

Commodity liabilities
(1
)
 

 
(29
)
 
(39
)
 
(69
)
Total
10

 

 
(27
)
 
(38
)
 
(55
)
 
 
 
 
 
 
 
 
 
 
Total derivatives
10

 

 
(27
)
 
(38
)
 
(55
)
Cash collateral receivable

 

 

 
12

 
12

Total derivatives - net basis
$
10

 
$

 
$
(27
)
 
$
(26
)
 
$
(43
)
 
 
 
 
 
 
 
 
 
 
As of December 31, 2012
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):
 
 
 
 
 
 
 
 
 
Commodity assets
$
10

 
$
3

 
$
18

 
$
1

 
$
32

Commodity liabilities
(2
)
 
(2
)
 
(122
)
 
(27
)
 
(153
)
Total
8

 
1

 
(104
)
 
(26
)
 
(121
)
 
 
 
 
 
 
 
 
 
 
Total derivatives
8

 
1

 
(104
)
 
(26
)
 
(121
)
Cash collateral receivable

 

 
55

 

 
55

Total derivatives - net basis
$
8

 
$
1

 
$
(49
)
 
$
(26
)
 
$
(66
)

(1)
PacifiCorp's commodity derivatives are generally included in rates and as of December 31, 2013 and 2012, a regulatory asset of $55 million and $121 million, respectively, was recorded related to the net derivative liability of $55 million and $121 million, respectively.
Schedule of Regulatory Assets (Liabilities), Net, Unrealized Loss (Gain), Net, on Derivative Contracts [Table Text Block]
The following table reconciles the beginning and ending balances of PacifiCorp's regulatory assets and summarizes the pre-tax gains and losses on commodity derivative contracts recognized in regulatory assets, as well as amounts reclassified to earnings for the years ended December 31 (in millions):
 
2013
 
2012
 
 
 
 
Beginning balance
$
121

 
$
264

Changes in fair value recognized in regulatory assets
15

 
45

Net gains reclassified to operating revenue
9

 
38

Net losses reclassified to energy costs
(90
)
 
(226
)
Ending balance
$
55

 
$
121


Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]
The following table summarizes the net notional amounts of outstanding commodity derivative contracts with fixed price terms that comprise the mark-to-market values as of December 31 (in millions):
 
Unit of
 
 
 
 
 
Measure
 
2013
 
2012
 
 
 
 
 
 
Electricity sales
Megawatt hours
 
(1
)
 
(1
)
Natural gas purchases
Decatherms
 
120

 
74

Fuel oil purchases
Gallons
 
15

 
16