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Income Taxes
 6 Months Ended
Jun. 30, 2017
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
 
Three-Month Periods
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2017
 
2016
 
2017
 
2016
 
 
 
 
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
 
35
 %
 
35
 %
Income tax credits
(19
)
 
(12
)
 
(17
)
 
(13
)
State income tax, net of federal income tax benefit
1

 
1

 
(2
)
 
(1
)
Income tax effect of foreign income
(5
)
 
(6
)
 
(5
)
 
(5
)
Equity income
1

 
2

 
1

 
2

Other, net
—

 
(1
)
 
(1
)

(1
)
Effective income tax rate
13
 %
 
19
 %
 
11
 %
 
17
 %


Income tax credits relate primarily to production tax credits from wind-powered generating facilities owned by MidAmerican Energy, PacifiCorp and BHE Renewables. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes the Company in its United States federal income tax return. For the six-month period ended June 30,2017 the Company made net cash payments for income taxes to Berkshire Hathaway totaling $24 million. For the six-month period ended June 30, 2016, the Company received net cash payments for income taxes from Berkshire Hathaway totaling $658 million.
MidAmerican Energy Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2017
 
2016
 
2017
 
2016
 
 
 
 
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
 
35
 %
 
35
 %
Income tax credits
(67
)
 
(60
)
 
(73
)
 
(59
)
State income tax, net of federal income tax benefit
(4
)
 
(5
)
 
(2
)
 
(1
)
Effects of ratemaking
(5
)
 
(2
)
 
(7
)
 
(6
)
Effective income tax rate
(41
)%
 
(32
)%
 
(47
)%
 
(31
)%


Income tax credits relate primarily to production tax credits from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, MidAmerican Energy's provision for income taxes has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income taxes are remitted to or received from BHE. MidAmerican Energy received net cash payments for income taxes from BHE totaling $7 million and $308 million for the six-month periods ended June 30, 2017 and 2016, respectively.
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Funding's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2017
 
2016
 
2017
 
2016
 
 
 
 
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
 
35
 %
 
35
 %
Income tax credits
(71
)
 
(63
)
 
(78
)
 
(63
)
State income tax, net of federal income tax benefit
(5
)
 
(5
)
 
(2
)
 
(2
)
Effects of ratemaking
(5
)
 
(2
)
 
(8
)
 
(6
)
Other, net


 
—

 
—

 
1

Effective income tax rate
(46
)%
 
(35
)%
 
(53
)%
 
(35
)%


Income tax credits relate primarily to production tax credits from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income taxes have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income taxes are remitted to or received from BHE. MidAmerican Funding received net cash payments for income taxes from BHE totaling $8 million and $313 million for the six-month periods ended June 30, 2017 and 2016, respectively.