Property, Plant and Equipment, Net

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Line Items]

Property, plant and equipment, net consists of the following (in millions):



		As of
	Depreciable	September 30,			December 31,
	Life	2020			2019
Regulated assets:
Utility generation, transmission and distribution systems	5-80 years	$	82,743		$	81,127
Interstate natural gas pipeline assets	3-80 years	8,281			8,165
		91,024			89,292
Accumulated depreciation and amortization		(27,401		)	(26,353		)
Regulated assets, net		63,623			62,939

Nonregulated assets:
Independent power plants	5-30 years	7,002			6,983
Other assets	3-30 years	1,950			1,834
		8,952			8,817
Accumulated depreciation and amortization		(2,455		)	(2,183		)
Nonregulated assets, net		6,497			6,634

Net operating assets		70,120			69,573
Construction work-in-progress		5,132			3,732
Property, plant and equipment, net		$	75,252		$	73,305

Construction work-in-progress includes $5.0 billion as of September 30, 2020 and $3.6 billion as of December 31, 2019, related to the construction of regulated assets.

MidAmerican Funding, LLC and Subsidiaries [Domain]

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment, Net

Refer to Note 3 of MidAmerican Energy's Notes to Financial Statements. In addition to MidAmerican Energy's property, plant and equipment, net, MidAmerican Funding had as of September 30, 2020 and December 31, 2019, nonregulated property gross of $‑million and $3 million, respectively, and related accumulated depreciation and amortization of $- million and $1 million, respectively.

MidAmerican Energy Company [Member]

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following (in millions):



		As of
		September 30,			December 31,
	Depreciable Life	2020			2019
Utility plant in service, net:
Generation	20-70 years	$	15,917		$	15,687
Transmission	52-75 years	2,303			2,124
Electric distribution	20-75 years	4,281			4,095
Natural gas distribution	29-75 years	1,873			1,820
Utility plant in service		24,374			23,726
Accumulated depreciation and amortization		(6,584		)	(6,139		)
Utility plant in service, net		17,790			17,587
Nonregulated property, net:
Nonregulated property gross	20-50 years	7			7
Accumulated depreciation and amortization		(1		)	(1		)
Nonregulated property, net		6			6
		17,796			17,593
Construction work-in-progress		1,253			782
Property, plant and equipment, net		$	19,049		$	18,375

PacifiCorp [Member]

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following (in millions):



		As of
		September 30,			December 31,
	Depreciable Life	2020			2019
Utility Plant:
Generation	14 - 67 years	$	12,475		$	12,509
Transmission	58 - 75 years	6,687			6,482
Distribution	20 - 70 years	7,522			7,307
Intangible plant⁽¹⁾	5 - 75 years	1,027			1,016
Other	5 - 60 years	1,483			1,449
Utility plant in service		29,194			28,763
Accumulated depreciation and amortization		(9,886		)	(9,803		)
Utility plant in-service, net		19,308			18,960
Other non-regulated, net of accumulated depreciation and amortization	59 years	9			10
Plant, net		19,317			18,970
Construction work-in-progress		2,725			2,003
Property, plant and equipment, net		$	22,042		$	20,973


(1)	Computer software costs included in intangible plant are initially assigned a depreciable life of 5 to 10 years.

During the nine-month period ended September 30, 2020, PacifiCorp acquired wind turbines from BHE Wind, LLC, an indirect wholly owned subsidiary of BHE, for $147 million. The wind turbines will be installed as part of newly constructed wind-powered generating facilities that are planned to be placed in service in 2020 and 2021.

Nevada Power Company [Member]

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following (in millions):



		As of
	Depreciable Life	September 30,			December 31,
	Depreciable Life	2020			2019
Utility plant:
Generation	30 - 55 years	$	3,612		$	3,541
Transmission	45 - 70 years	1,455			1,444
Distribution	20 - 65 years	3,738			3,567
General and intangible plant	5 - 65 years	784			741
Utility plant		9,589			9,293
Accumulated depreciation and amortization		(3,112		)	(2,951		)
Utility plant, net		6,477			6,342
Other non-regulated, net of accumulated depreciation and amortization	45 years	1			1
Plant, net		6,478			6,343
Construction work-in-progress		165			195
Property, plant and equipment, net		$	6,643		$	6,538

Sierra Pacific Power Company [Member]

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following (in millions):



		As of
	Depreciable Life	September 30,			December 31,
	Depreciable Life	2020			2019
Utility plant:
Electric generation	25 - 60 years	$	1,129		$	1,133
Electric transmission	50 - 100 years	911			840
Electric distribution	20 - 100 years	1,724			1,669
Electric general and intangible plant	5 - 70 years	187			178
Natural gas distribution	35 - 70 years	424			417
Natural gas general and intangible plant	5 - 70 years	14			14
Common general	5 - 70 years	344			338
Utility plant		4,733			4,589
Accumulated depreciation and amortization		(1,733		)	(1,629		)
Utility plant, net		3,000			2,960
Other non-regulated, net of accumulated depreciation and amortization	70 years	2			2
Plant, net		3,002			2,962
Construction work-in-progress		141			113
Property, plant and equipment, net		$	3,143		$	3,075