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Risk Management and Hedging Activities (Tables) - PacifiCorp [Member]
 6 Months Ended
Jun. 30, 2019
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 June 30, 2019
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):
 
 
 
 
 
 
 
 
 
Commodity assets
$
13

 
$
5

 
$
9

 
$
—

 
$
27

Commodity liabilities
(6
)
 
(1
)
 
(63
)
 
(59
)
 
(129
)
Total
7

 
4

 
(54
)
 
(59
)
 
(102
)
 
 

 
 

 
 

 
 

 
 

Total derivatives
7

 
4

 
(54
)
 
(59
)
 
(102
)
Cash collateral (payable) receivable
(1
)
 
—

 
19

 
37

 
55

Total derivatives - net basis
$
6

 
$
4

 
$
(35
)
 
$
(22
)
 
$
(47
)
 
 
 
 
 
 
 
 
 
 
As of December 31, 2018
 
 
 
 
 
 
 
 
 
Not designated as hedging contracts(1):
 
 
 
 
 
 
 
 
 
Commodity assets
$
36

 
$
4

 
$
10

 
$
1

 
$
51

Commodity liabilities
(9
)
 
(1
)
 
(67
)
 
(71
)
 
(148
)
Total
27

 
3

 
(57
)
 
(70
)
 
(97
)
 
 
 
 
 
 
 
 
 
 
Total derivatives
27

 
3

 
(57
)
 
(70
)
 
(97
)
Cash collateral (payable) receivable
(2
)
 
—

 
16

 
45

 
59

Total derivatives - net basis
$
25

 
$
3

 
$
(41
)
 
$
(25
)
 
$
(38
)


(1)
PacifiCorp's commodity derivatives are generally included in rates and as of June 30, 2019 and December 31, 2018, a regulatory asset of $101 million and $96 million, respectively, was recorded related to the net derivative liability of $102 million and $97 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
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Beginning balance
$
78

 
$
122

 
$
96

 
$
101

Changes in fair value
26

 
6

 
(28
)
 
34

Net gains (losses) reclassified to operating revenue
6

 
(1
)
 
(16
)
 
6

Net (losses) gains reclassified to cost of fuel and energy
(9
)
 
(11
)
 
49

 
(25
)
Ending balance
$
101

 
$
116

 
$
101

 
$
116
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
 
June 30,
 
December 31,
 
Measure
 
2019
 
2018
 
 
 
 
 
 
Electricity sales, net
Megawatt hours
 
(2
)
 
(6
)
Natural gas purchases
Decatherms
 
116

 
117