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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2018
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

In March 2017, the FASB issued ASU No. 2017-07, which amends FASB ASC Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance require that an employer disaggregate the service cost component from the other components of net benefit cost and report the service cost component in the same line item as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the statement of operations separately from the service cost component and outside the subtotal of operating income. Additionally, the guidance only allows the service cost component to be eligible for capitalization when applicable. The Company adopted this guidance January 1, 2018 prospectively for the capitalization of the service cost component in the Consolidated Balance Sheets and retrospectively for the presentation of the service cost component and the other components of net benefit cost in the Consolidated Statements of Operations applying the practical expedient to use the amounts previously disclosed in the Notes to Consolidated Financial Statements as the estimation basis for applying the retrospective presentation requirement. As a result, amounts other than the service cost for pension and other postretirement benefit plans for the three- and nine-month periods ended September 30, 2017 of $16 million and $8 million, respectively, have been reclassified to Other, net in the Consolidated Statements of Operations.

Domestic Operations

Net periodic benefit (credit) cost for the domestic pension and other postretirement benefit plans included the following components (in millions):
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2018
 
2017
 
2018
 
2017
Pension:
 
 
 
 
 
 
 
Service cost
$
5

 
$
6

 
$
15

 
$
18

Interest cost
26

 
29

 
78

 
87

Expected return on plan assets
(41
)
 
(40
)
 
(123
)
 
(120
)
Net amortization
8

 
7

 
23

 
22

Net periodic benefit (credit) cost
$
(2
)
 
$
2

 
$
(7
)
 
$
7

 
 
 
 
 
 
 
 
Other postretirement:
 
 
 
 
 
 
 
Service cost
$
1

 
$
3

 
$
6

 
$
7

Interest cost
7

 
7

 
19

 
21

Expected return on plan assets
(9
)
 
(9
)
 
(31
)
 
(30
)
Net amortization
(3
)
 
(3
)
 
(9
)
 
(10
)
Net periodic benefit credit
$
(4
)
 
$
(2
)
 
$
(15
)
 
$
(12
)


Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the domestic pension and other postretirement benefit plans are expected to be $39 million and $7 million, respectively, during 2018. As of September 30, 2018, $34 million and $6 million of contributions had been made to the domestic pension and other postretirement benefit plans, respectively.

Foreign Operations

Net periodic benefit cost for the United Kingdom pension plan included the following components (in millions):
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2018
 
2017
 
2018
 
2017
 
 
 
 
 
 
 
 
Service cost
$
5

 
$
6

 
$
15

 
$
19

Interest cost
14

 
15

 
42

 
44

Expected return on plan assets
(25
)
 
(25
)
 
(78
)
 
(74
)
Settlement
12

 
18

 
36

 
18

Net amortization
9

 
17

 
38

 
50

Net periodic benefit cost
$
15

 
$
31

 
$
53

 
$
57



Amounts other than the service cost for the United Kingdom pension plan are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the United Kingdom pension plan are expected to be £46 million during 2018. As of September 30, 2018, £35 million, or $47 million, of contributions had been made to the United Kingdom pension plan.
PacifiCorp [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

In March 2017, the FASB issued ASU No. 2017-07, which amends FASB ASC Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance require that an employer disaggregate the service cost component from the other components of net benefit cost and report the service cost component in the same line item as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the statement of operations separately from the service cost component and outside the subtotal of operating income. Additionally, the guidance only allows the service cost component to be eligible for capitalization when applicable. PacifiCorp adopted this guidance January 1, 2018 prospectively for the capitalization of the service cost component in the Consolidated Balance Sheets and retrospectively for the presentation of the service cost component and the other components of net benefit cost in the Consolidated Statements of Operations utilizing the practical expedient to use the amounts previously disclosed in the Notes to Consolidated Financial Statements as the estimation basis for applying the retrospective presentation requirement. As a result, amounts other than the service cost for pension and other postretirement benefit plans for the three- and nine-month periods ended September 30, 2017 of $6 million and $17 million, respectively, have been reclassified to Other, net in the Consolidated Statements of Operations.

Net periodic benefit credit for the pension and other postretirement benefit plans included the following components (in millions):
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2018
 
2017
 
2018
 
2017
Pension:
 
 
 
 
 
 
 
Service cost
—

 
—

 
—

 
—

Interest cost
11

 
12

 
32

 
37

Expected return on plan assets
(18
)
 
(18
)
 
(54
)
 
(54
)
Net amortization
3

 
3

 
10

 
10

Net periodic benefit credit
(4
)
 
(3
)
 
(12
)
 
(7
)
 
 
 
 
 
 
 
 
Other postretirement:
 
 
 
 
 
 
 
Service cost
—

 
1

 
1

 
2

Interest cost
3

 
3

 
9

 
10

Expected return on plan assets
(5
)
 
(5
)
 
(16
)
 
(16
)
Net amortization
(1
)
 
(1
)
 
(4
)
 
(4
)
Net periodic benefit credit
(3
)
 
(2
)
 
(10
)
 
(8
)


Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the pension and other postretirement benefit plans are expected to be $4 million and $- million, respectively, during 2018. As of September 30, 2018, $3 million and $- million of contributions had been made to the pension and other postretirement benefit plans, respectively.
MidAmerican Energy Company [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

In March 2017, the FASB issued ASU No. 2017-07, which amends FASB ASC Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance require that an employer disaggregate the service cost component from the other components of net benefit cost and report the service cost component in the same line item as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the statement of operations separately from the service cost component and outside the subtotal of operating income. Additionally, the guidance only allows the service cost component to be eligible for capitalization when applicable. MidAmerican Energy adopted this guidance January 1, 2018 prospectively for the capitalization of the service cost component in the Balance Sheets and retrospectively for the presentation of the service cost component and the other components of net benefit cost in the Statements of Operations, applying the practical expedient to use the amounts previously disclosed in the Notes to Financial Statements as the estimation basis for applying the retrospective presentation requirement. As a result, for the three- and nine-month periods ended September 30, 2017, amounts other than the service cost for pension and other postretirement benefit plans totaling $4 million and $15 million have been reclassified to other, net in the Statements of Operations of the participating subsidiaries, of which $4 million and $14 million, respectively, relates to MidAmerican Energy.

MidAmerican Energy sponsors a noncontributory defined benefit pension plan covering a majority of all employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc. MidAmerican Energy also sponsors certain postretirement healthcare and life insurance benefits covering substantially all retired employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc.

Net periodic benefit (credit) cost for the plans of MidAmerican Energy and the aforementioned affiliates included the following components (in millions):
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2018
 
2017
 
2018
 
2017
Pension:
 
 
 
 
 
 
 
Service cost
$
2

 
$
2

 
$
6

 
$
7

Interest cost
7

 
8

 
21

 
23

Expected return on plan assets
(11
)
 
(11
)
 
(33
)
 
(33
)
Net amortization
1

 
—

 
2

 
1

Net periodic benefit credit
$
(1
)
 
$
(1
)
 
$
(4
)
 
$
(2
)
 
 
 
 
 
 
 
 
Other postretirement:
 
 
 
 
 
 
 
Service cost
$
1

 
$
2

 
$
4

 
$
4

Interest cost
2

 
3

 
6

 
7

Expected return on plan assets
(3
)
 
(3
)
 
(10
)
 
(10
)
Net amortization
(1
)
 
(1
)
 
(3
)
 
(3
)
Net periodic benefit credit
$
(1
)
 
$
1

 
$
(3
)
 
$
(2
)


Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Statements of Operations. Employer contributions to the pension and other postretirement benefit plans are expected to be $8 million and $1 million, respectively, during 2018. As of September 30, 2018, $5 million and $- million of contributions had been made to the pension and other postretirement benefit plans, respectively.
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

Refer to Note 7 of MidAmerican Energy's Notes to Financial Statements.
Nevada Power Company [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

Nevada Power is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Nevada Power. Nevada Power contributed $19 million to the Qualified Pension Plan and $1 million to the Non-Qualified Pension Plans for the nine-month period ended September 30, 2018. Amounts attributable to Nevada Power were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):
 
As of
 
September 30,
 
December 31,
 
2018
 
2017
Qualified Pension Plan:
 
 
 
Other long-term liabilities
$
(4
)
 
$
(23
)
 
 
 
 
Non-Qualified Pension Plans:
 
 
 
Other current liabilities
(1
)
 
(1
)
Other long-term liabilities
(10
)
 
(10
)
 
 
 
 
Other Postretirement Plans:
 
 
 
Other assets
1

 
—

Other long-term liabilities
—

 
1
Sierra Pacific Power Company [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans
Employee Benefit Plans

Sierra Pacific is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Sierra Pacific. Sierra Pacific contributed $6 million to the Qualified Pension Plan and $6 million to the Other Postretirement Plan for the nine-month period ended September 30, 2018. Amounts attributable to Sierra Pacific were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):
 
As of
 
September 30,
 
December 31,
 
2018
 
2017
Qualified Pension Plan:
 
 
 
Other assets
$
6

 
$
—

Other long-term liabilities
—

 
(2
)
 
 
 
 
Non-Qualified Pension Plans:
 
 
 
Other current liabilities
(1
)
 
(1
)
Other long-term liabilities
(8
)
 
(8
)
 
 
 
 
Other Postretirement Plans:
 
 
 
Other long-term liabilities
(13
)
 
(20
)