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Income Taxes (Tables)
 9 Months Ended
Sep. 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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(43
)
 
(19
)
 
(35
)
 
(29
)
State income tax, net of federal income tax benefit
(3
)
 
1

 
(6
)
 
(6
)
Income tax effect of foreign income
(1
)
 
—

 
(2
)
 
(3
)
Effects of ratemaking
(9
)
 
(2
)
 
(5
)
 
(3
)
Equity income
—

 
—

 
—

 
—

Other, net
(1
)
 
1

 
—


1

Effective income tax rate
(36
)%
 
2
 %
 
(27
)%
 
(19
)%


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 nine-month periods ended September 30, 2019 and 2018, the Company received net cash payments for federal income taxes from Berkshire Hathaway totaling $534 million and $450 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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(43
)
 
(19
)
 
(35
)
 
(29
)
State income tax, net of federal income tax benefit
(3
)
 
1

 
(6
)
 
(6
)
Income tax effect of foreign income
(1
)
 
—

 
(2
)
 
(3
)
Effects of ratemaking
(9
)
 
(2
)
 
(5
)
 
(3
)
Equity income
—

 
—

 
—

 
—

Other, net
(1
)
 
1

 
—


1

Effective income tax rate
(36
)%
 
2
 %
 
(27
)%
 
(19
)%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
 %
 
21
%
 
21
%
Nondeductible expenses
—

 
3


—


3

Effects of ratemaking
—

 
1

 
—

 
—

Other
—

 
(1
)
 
1

 
—

Effective income tax rate
21
%

24
 %

22
%

24
%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
 %
 
21
%
 
21
%
Nondeductible expenses
—

 
3


—


3

Effects of ratemaking
—

 
1

 
—

 
—

Other
—

 
(1
)
 
1

 
—

Effective income tax rate
21
%

24
 %

22
%

24
%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
%
 
21
%
 
21
%
Nondeductible expenses
—


5


—


4

Effects of ratemaking
—

 
1

 
—

 
—

Other
—

 
—

 
1

 
—

Effective income tax rate
21
%
 
27
%
 
22
%
 
25
%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
%
 
21
%
 
21
%
 
21
%
Nondeductible expenses
—


5


—


4

Effects of ratemaking
—

 
1

 
—

 
—

Other
—

 
—

 
1

 
—

Effective income tax rate
21
%
 
27
%
 
22
%
 
25
%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 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
(3
)
 
(5
)
 
(4
)
 
(5
)
Effects of ratemaking
(3
)
 
(4
)
 
(2
)
 
(4
)
Amortization of excess deferred income taxes
(18
)
 
—

 
(7
)
 
—

Other
(1
)
 
(1
)
 
—

 
(2
)
Effective income tax rate
(1
)%
 
15
 %
 
11
 %
 
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.

Amortization of excess deferred income taxes relates primarily to the amortization of $49 million of Oregon's allocated excess deferred income taxes pursuant to the Oregon Renewable Adjustment Clause settlement, whereby a portion of Oregon's allocated excess deferred income taxes was used to accelerate depreciation on Oregon's share of replaced equipment associated with certain repowered wind facilities.
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 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
(3
)
 
(5
)
 
(4
)
 
(5
)
Effects of ratemaking
(3
)
 
(4
)
 
(2
)
 
(4
)
Amortization of excess deferred income taxes
(18
)
 
—

 
(7
)
 
—

Other
(1
)
 
(1
)
 
—

 
(2
)
Effective income tax rate
(1
)%
 
15
 %
 
11
 %
 
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(35
)
 
(95
)
 
(75
)
 
(97
)
State income tax, net of federal income tax benefit
(18
)
 
(10
)
 
(19
)
 
(9
)
Effects of ratemaking
(7
)
 
(4
)
 
(7
)
 
(7
)
Other, net
1

 
—

 
(1
)
 
(1
)
Effective income tax rate
(38
)%
 
(88
)%
 
(81
)%
 
(93
)%


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 three-month periods ended September 30, 2019 and 2018 were $69 million and $241 million, respectively, with $185 million lower production tax credits recognized attributable to the change in the method of interim period recognition in 2019. Production tax credits recognized in income for the nine-month periods ended September 30, 2019 and 2018 were $259 million and $349 million, respectively, with $129 million lower production tax credits recognized attributable to the change in the method of interim period 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 received net cash payments for income tax from BHE totaling $309 million and $232 million for the nine-month periods ended September 30, 2019 and 2018, respectively.
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(35
)
 
(95
)
 
(75
)
 
(97
)
State income tax, net of federal income tax benefit
(18
)
 
(10
)
 
(19
)
 
(9
)
Effects of ratemaking
(7
)
 
(4
)
 
(7
)
 
(7
)
Other, net
1

 
—

 
(1
)
 
(1
)
Effective income tax rate
(38
)%
 
(88
)%
 
(81
)%
 
(93
)%
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(36
)
 
(97
)
 
(78
)
 
(101
)
State income tax, net of federal income tax benefit
(18
)
 
(10
)
 
(20
)
 
(10
)
Effects of ratemaking
(7
)
 
(5
)
 
(7
)
 
(7
)
Other, net
—

 
—

 
(1
)
 
—

Effective income tax rate
(40
)%
 
(91
)%
 
(85
)%
 
(97
)%


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 three-month periods ended September 30, 2019 and 2018 were $69 million and $241 million, respectively, with $185 million lower production tax credits recognized attributable to the change in the method of interim period recognition in 2019. Production tax credits recognized in income for the nine-month periods ended September 30, 2019 and 2018 were $259 million and $349 million, respectively, with $129 million lower production tax credits recognized attributable to the change in the method of interim period 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 received net cash payments for income tax from BHE totaling $313 million and $248 million for the nine-month period ended September 30, 2019 and 2018, respectively.
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
 
Nine-Month Periods
 
Ended September 30,
 
Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Federal statutory income tax rate
21
 %
 
21
 %
 
21
 %
 
21
 %
Income tax credits
(36
)
 
(97
)
 
(78
)
 
(101
)
State income tax, net of federal income tax benefit
(18
)
 
(10
)
 
(20
)
 
(10
)
Effects of ratemaking
(7
)
 
(5
)
 
(7
)
 
(7
)
Other, net
—

 
—

 
(1
)
 
—

Effective income tax rate
(40
)%
 
(91
)%
 
(85
)%
 
(97
)%