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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2019
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(29
)
 
(78
)
 
(29
)
 
(58
)
State income tax, net of federal income tax benefit
—

 
(19
)
 
(8
)
 
(25
)
Income tax effect of foreign income
(1
)
 
(4
)
 
(2
)
 
(11
)
Effects of ratemaking
(2
)
 
(8
)
 
(2
)
 
(8
)
Equity income
—

 
1

 
—

 
1

Other, net
(1
)
 
1

 
—


(1
)
Effective income tax rate
(12
)%
 
(86
)%
 
(20
)%
 
(81
)%


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.

The Company's provision for income tax has been computed on a stand-alone basis. Berkshire Hathaway includes the Company in its United States federal and Iowa state income tax returns and the majority of all of its currently payable or receivable income tax is remitted to or received from Berkshire Hathaway. For the six-month periods ended June 30, 2019 and 2018, the Company received net cash payments for federal income taxes from Berkshire Hathaway totaling $- million and $311 million, respectively.
Schedule of Effective Income Tax Rate Reconciliation
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(29
)
 
(78
)
 
(29
)
 
(58
)
State income tax, net of federal income tax benefit
—

 
(19
)
 
(8
)
 
(25
)
Income tax effect of foreign income
(1
)
 
(4
)
 
(2
)
 
(11
)
Effects of ratemaking
(2
)
 
(8
)
 
(2
)
 
(8
)
Equity income
—

 
1

 
—

 
1

Other, net
(1
)
 
1

 
—


(1
)
Effective income tax rate
(12
)%
 
(86
)%
 
(20
)%
 
(81
)%
Nevada Power Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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 Period
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
 %
 
21
%
 
21
 %
Nondeductible expenses
—

 
2


—


2

Effects of ratemaking
—

 
(1
)
 
—

 
(1
)
Other
—

 
1

 
—

 
1

Effective income tax rate
21
%

23
 %

21
%

23
 %
Schedule of Effective Income Tax Rate Reconciliation
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 Period
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
 %
 
21
%
 
21
 %
Nondeductible expenses
—

 
2


—


2

Effects of ratemaking
—

 
(1
)
 
—

 
(1
)
Other
—

 
1

 
—

 
1

Effective income tax rate
21
%

23
 %

21
%

23
 %
Sierra Pacific Power Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
%
 
21
%
 
21
 %
Nondeductible expenses
—


8


—


3

Effects of ratemaking
1

 
14

 
1

 
(1
)
Other
—

 
3

 
—

 
—

Effective income tax rate
22
%
 
46
%
 
22
%
 
23
 %
Schedule of Effective Income Tax Rate Reconciliation
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
%
 
21
%
 
21
 %
Nondeductible expenses
—


8


—


3

Effects of ratemaking
1

 
14

 
1

 
(1
)
Other
—

 
3

 
—

 
—

Effective income tax rate
22
%
 
46
%
 
22
%
 
23
 %
PacifiCorp [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
State income tax, net of federal income tax benefit
3

 
4

 
3

 
4

Federal income tax credits
(4
)
 
(5
)
 
(4
)
 
(5
)
Effects of ratemaking
(1
)
 
(4
)
 
(1
)
 
(4
)
Other
(1
)
 
(3
)
 
—

 
(2
)
Effective income tax rate
18
 %
 
13
 %
 
19
 %
 
14
 %


Income tax credits relate primarily to production tax credits earned by PacifiCorp'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.
Schedule of Effective Income Tax Rate Reconciliation
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
State income tax, net of federal income tax benefit
3

 
4

 
3

 
4

Federal income tax credits
(4
)
 
(5
)
 
(4
)
 
(5
)
Effects of ratemaking
(1
)
 
(4
)
 
(1
)
 
(4
)
Other
(1
)
 
(3
)
 
—

 
(2
)
Effective income tax rate
18
 %
 
13
 %
 
19
 %
 
14
 %
MidAmerican Energy Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(158
)
 
(80
)
 
(131
)
 
(104
)
State income tax, net of federal income tax benefit
(22
)
 
(7
)
 
(21
)
 
(8
)
Effects of ratemaking
(10
)
 
(9
)
 
(9
)
 
(13
)
Other, net
—

 
(2
)
 
(1
)
 
—

Effective income tax rate
(169
)%
 
(77
)%
 
(141
)%
 
(104
)%


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.

Due to a combination of declines in pre-tax income and increases in production tax credits in recent years and changes in estimates for these values throughout the year, the volatility of the effective tax rate used to determine the recognition of income tax expense each quarter has similarly increased. MidAmerican Energy concluded that, due to such increased volatility, it was no longer able to reasonably estimate an annual effective tax rate for this purpose. Accordingly, beginning January 1, 2019, production tax credits are recognized in the Statement of Operations as they are earned, and excluded in the determination of the effective tax rate used in the recognition of all other income tax expense. Production tax credits recognized in income for the six-month periods ended June 30, 2019 and 2018 were $190 million and $108 million, respectively, with $56 million of the difference related to the change in the method of interim recognition in 2019.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Energy's provision for income tax has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. MidAmerican Energy made net cash payments for income tax to BHE totaling $9 million for the six-month period ended June 30, 2019, and received net cash payments for income tax from BHE totaling $228 million for the six-month period ended June 30, 2018.
Schedule of Effective Income Tax Rate Reconciliation
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(158
)
 
(80
)
 
(131
)
 
(104
)
State income tax, net of federal income tax benefit
(22
)
 
(7
)
 
(21
)
 
(8
)
Effects of ratemaking
(10
)
 
(9
)
 
(9
)
 
(13
)
Other, net
—

 
(2
)
 
(1
)
 
—

Effective income tax rate
(169
)%
 
(77
)%
 
(141
)%
 
(104
)%
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Tax Disclosure [Text Block]
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(171
)
 
(86
)
 
(139
)
 
(113
)
State income tax, net of federal income tax benefit
(25
)
 
(8
)
 
(23
)
 
(9
)
Effects of ratemaking
(11
)
 
(10
)
 
(9
)
 
(14
)
Other, net
3

 
(1
)
 
—

 
—

Effective income tax rate
(183
)%
 
(84
)%
 
(150
)%
 
(115
)%


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.

Due to a combination of declines in pre-tax income and increases in production tax credits in recent years and changes in estimates for these values throughout the year, the volatility of the effective tax rate used to determine the recognition of income tax expense each quarter has similarly increased. MidAmerican Energy concluded that, due to such increased volatility, it was no longer able to reasonably estimate an annual effective tax rate for this purpose. Accordingly, beginning January 1, 2019, production tax credits are recognized in the Statement of Operations as they are earned, and excluded in the determination of the effective tax rate used in the recognition of all other income tax expense. Production tax credits recognized in income for the six-month periods ended June 30, 2019 and 2018 were $190 million and $108 million, respectively with $56 million of the difference related to the change in the method of interim recognition in 2019.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income tax have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income tax is remitted to or received from BHE. MidAmerican Funding made net cash payments for income tax to BHE totaling $8 million for the six-month period ended June 30, 2019, and received net cash payments for income tax from BHE totaling $234 million for the six-month period ended June 30, 2018.
Schedule of Effective Income Tax Rate Reconciliation
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,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(171
)
 
(86
)
 
(139
)
 
(113
)
State income tax, net of federal income tax benefit
(25
)
 
(8
)
 
(23
)
 
(9
)
Effects of ratemaking
(11
)
 
(10
)
 
(9
)
 
(14
)
Other, net
3

 
(1
)
 
—

 
—

Effective income tax rate
(183
)%
 
(84
)%
 
(150
)%
 
(115
)%