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Risk Management and Hedging Activities (Tables) - PacifiCorp [Member]
 9 Months Ended
Sep. 30, 2018
Derivative [Line Items]  
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value
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 September 30, 2018
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):
 
 
 
 
 
 
 
 
 
Commodity assets
$
10

 
$
4

 
$
6

 
$
—

 
$
20

Commodity liabilities
(6
)
 
2

 
(47
)
 
(74
)
 
(125
)
Total
4

 
6

 
(41
)
 
(74
)
 
(105
)
 
 

 
 

 
 

 
 

 
 

Total derivatives
4

 
6

 
(41
)
 
(74
)
 
(105
)
Cash collateral receivable
—

 
—

 
18

 
52

 
70

Total derivatives - net basis
$
4

 
$
6

 
$
(23
)
 
$
(22
)
 
$
(35
)
 
 
 
 
 
 
 
 
 
 
As of December 31, 2017
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):
 
 
 
 
 
 
 
 
 
Commodity assets
$
11

 
$
1

 
$
1

 
$
—

 
$
13

Commodity liabilities
(3
)
 
—

 
(32
)
 
(82
)
 
(117
)
Total
8

 
1

 
(31
)
 
(82
)
 
(104
)
 
 
 
 
 
 
 
 
 
 
Total derivatives
8

 
1

 
(31
)
 
(82
)
 
(104
)
Cash collateral receivable
—

 
—

 
17

 
57

 
74

Total derivatives - net basis
$
8

 
$
1

 
$
(14
)
 
$
(25
)
 
$
(30
)


(1)
PacifiCorp's commodity derivatives are generally included in rates and as of September 30, 2018 and December 31, 2017, a regulatory asset of $102 million and $101 million, respectively, was recorded related to the net derivative liability of $105 million and $104 million, respectively.
Schedule of Regulatory Assets (Liabilities), Net, Unrealized Loss (Gain), Net, on Derivative Contracts
The following table reconciles the beginning and ending balances of PacifiCorp's net regulatory assets and summarizes the pre-tax gains and losses on commodity derivative contracts recognized in net regulatory assets, as well as amounts reclassified to earnings (in millions):
 
Three-Month Periods
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2018
 
2017
 
2018
 
2017
 
 
 
 
 
 
 
 
Beginning balance
$
116

 
$
95

 
$
101

 
$
73

Changes in fair value recognized in net regulatory assets
14

 
6

 
48

 
36

Net (losses) gains reclassified to operating revenue
(36
)
 
(5
)
 
(30
)
 
8

Net gains (losses) reclassified to cost of fuel and energy
8

 
1

 
(17
)
 
(20
)
Ending balance
$
102

 
$
97

 
$
102

 
$
97
Schedule of Notional Amounts of Outstanding Derivative Positions
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 (in millions):
 
Unit of
 
September 30,
 
December 31,
 
Measure
 
2018
 
2017
 
 
 
 
 
 
Electricity sales
Megawatt hours
 
(7
)
 
(9
)
Natural gas purchases
Decatherms
 
115

 
113

Fuel oil purchases
Gallons
 
2

 
—