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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2020
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
Income tax (benefit) expense consists of the following for the years ended December 31 (in millions):
202020192018
Current:
Federal$(1,537)$(956)$(686)
State(121)(13)(9)
Foreign86 81 104 
(1,572)(888)(591)
Deferred:
Federal1,438 431 165 
State424 (127)(131)
Foreign21 (8)(20)
1,883 296 14 
Investment tax credits(3)(6)(6)
Total$308 $(598)$(583)
Effective Income Tax Rate Reconciliation [Table Text Block]
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense (benefit) is as follows for the years ended December 31:
202020192018
Federal statutory income tax rate21 %21 %21 %
Income tax credits(16)(32)(30)
Effects of ratemaking(3)(6)(8)
State income tax, net of federal income tax benefit3 (5)(6)
Effects of tax rate change and repatriation tax— — (4)
Income tax effect of foreign income— (2)(3)
Equity income— — 1 
Other, net(1)(1)(1)
Effective income tax rate4 %(25)%(30)%
Components of Net Deferred Income Tax Liability [Table Text Block]
The net deferred income tax liability consists of the following as of December 31 (in millions):
20202019
Deferred income tax assets:
Regulatory liabilities$1,420 $1,610 
Federal, state and foreign carryforwards677 575 
AROs304 306 
Other777 590 
Total deferred income tax assets3,178 3,081 
Valuation allowances(204)(143)
Total deferred income tax assets, net2,974 2,938 
Deferred income tax liabilities:
Property-related items(10,816)(10,439)
Investments(2,821)(1,137)
Regulatory assets(785)(631)
Other(327)(384)
Total deferred income tax liabilities(14,749)(12,591)
Net deferred income tax liability$(11,775)$(9,653)
Summary of Operating Loss Carryforwards [Table Text Block]
The following table provides the Company's net operating loss and tax credit carryforwards and expiration dates as of December 31, 2020 (in millions):
FederalStateForeignTotal
Net operating loss carryforwards(1)
$302 $7,190 $704 $8,196 
Deferred income taxes on net operating loss carryforwards63 409 162 634 
Expiration dates
2021 - indefinite
2021 - indefinite
2021 - 2039
Tax credits$15 $28 $— $43 
Expiration dates
2023 - 2026
2021 - indefinite

(1)The federal net operating loss carryforwards relate principally to net operating loss carryforwards of subsidiaries that are tax residents in both the United States and the United Kingdom. The federal net operating loss carryforwards were generated prior to Berkshire Hathaway Inc.'s ownership and will begin to expire in 2021.
Net Unrecognized Tax Benefits Roll Forward [Table Text Block]
A reconciliation of the beginning and ending balances of the Company's net unrecognized tax benefits is as follows for the years ended December 31 (in millions):
20202019
Beginning balance$145 $185 
Additions based on tax positions related to the current year5 3 
Additions for tax positions of prior years6 13 
Reductions for tax positions of prior years(1)(37)
Statute of limitations(4)(9)
Settlements1 (5)
Interest and penalties1 (5)
Ending balance$153 $145 
PacifiCorp [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
Income tax expense (benefit) consists of the following for the years ended December 31 (in millions):
2020 20192018
Current:
Federal$19 $158 $164 
State30 34 40 
Total49 192 204 
Deferred:
Federal(124)(132)(187)
State1 4 (9)
Total(123)(128)(196)
Investment tax credits(1)(3)(3)
Total income tax (benefit) expense$(75)$61 $5 
Effective Income Tax Rate Reconciliation [Table Text Block]
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 for the years ended December 31:
202020192018
Federal statutory income tax rate21 %21 %21 %
State income taxes, net of federal income tax benefit3 3 4 
Effects of ratemaking
(22)(13)(17)
Federal income tax credits
(13)(3)(7)
Other— (1)— 
Effective income tax rate(11)%7 %1 %
Components of Net Deferred Income Tax Liability [Table Text Block]
The net deferred income tax liability consists of the following as of December 31 (in millions):
2020 2019
Deferred income tax assets:
Regulatory liabilities$700 $731 
Employee benefits93 83 
Derivative contracts and unamortized contract values17 33 
State carryforwards73 70 
Loss contingencies63 3 
Asset retirement obligations65 61 
Other66 65 
1,077 1,046 
Deferred income tax liabilities:
Property, plant and equipment(3,311)(3,312)
Regulatory assets(343)(276)
Other(50)(21)
(3,704)(3,609)
Net deferred income tax liability$(2,627)$(2,563)
Summary of Operating Loss Carryforwards [Table Text Block]
The following table provides PacifiCorp's net operating loss and tax credit carryforwards and expiration dates as of December 31, 2020 (in millions):
State
Net operating loss carryforwards$1,138 
Deferred income taxes on net operating loss carryforwards$53 
Expiration dates
2023 - 2032
Tax credit carryforwards$20 
Expiration dates
2021 - indefinite
MidAmerican Energy Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
MidAmerican Energy's income tax benefit consists of the following for the years ended December 31 (in millions):
202020192018
Current:
Federal$(684)$(478)$(276)
State(94)(47)(12)
(778)(525)(288)
Deferred:
Federal201 166 42 
State8 (11)(8)
209 155 34 
Investment tax credits(1)(1)(1)
Total$(570)$(371)$(255)
Effective Income Tax Rate Reconciliation [Table Text Block]
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 for the years ended December 31:
202020192018
Federal statutory income tax rate21 %21 %21 %
Income tax credits(199)(90)(73)
State income tax, net of federal income tax benefit(27)(11)(4)
Effects of ratemaking(17)(8)(5)
Other, net(1)— 1 
Effective income tax rate(223)%(88)%(60)%
Components of Net Deferred Income Tax Liability [Table Text Block]
MidAmerican Energy's net deferred income tax liability consists of the following as of December 31 (in millions):
20202019
Deferred income tax assets:
Regulatory liabilities$288 $368 
Asset retirement obligations229 234 
State carryforwards52 51 
Employee benefits42 26 
Other40 34 
Total deferred income tax assets651 713 
Valuation allowances(25)(14)
Total deferred income tax assets, net626 699 
Deferred income tax liabilities:
Depreciable property(3,583)(3,253)
Regulatory assets(97)(68)
Other— (4)
Total deferred income tax liabilities(3,680)(3,325)
Net deferred income tax liability$(3,054)$(2,626)
Net Unrecognized Tax Benefits Roll Forward [Table Text Block]
A reconciliation of the beginning and ending balances of MidAmerican Energy's net unrecognized tax benefits is as follows for the years ended December 31 (in millions):
20202019
Beginning balance$8 $10 
Additions based on tax positions related to the current year4 5 
Additions for tax positions of prior years— 10 
Reductions based on tax positions related to the current year(3)(5)
Reductions for tax positions of prior years(1)(12)
Ending balance$8 $8 
MidAmerican Funding, LLC and Subsidiaries [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
MidAmerican Funding's income tax benefit consists of the following for the years ended December 31 (in millions):
202020192018
Current:
Federal$(689)$(480)$(280)
State(96)(49)(14)
(785)(529)(294)
Deferred:
Federal204 164 42 
State8 (11)(9)
212 153 33 
Investment tax credits(1)(1)(1)
Total$(574)$(377)$(262)
Effective Income Tax Rate Reconciliation [Table Text Block]
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 for the years ended December 31:
202020192018
Federal statutory income tax rate21 %21 %21 %
Income tax credits(209)(94)(76)
State income tax, net of federal income tax benefit(29)(12)(4)
Effects of ratemaking(17)(8)(6)
Other, net(1)— 1 
Effective income tax rate(235)%(93)%(64)%
Components of Net Deferred Income Tax Liability [Table Text Block]
MidAmerican Funding's net deferred income tax liability consists of the following as of December 31 (in millions):
20202019
Deferred income tax assets:
Regulatory liabilities$288 $368 
Asset retirement obligations229 234 
State carryforwards52 51 
Employee benefits43 26 
Other40 39 
Total deferred income tax assets652 718 
Valuation allowances(25)(14)
Total deferred income tax assets, net627 704 
Deferred income tax liabilities:
Depreciable property(3,583)(3,253)
Regulatory assets(97)(68)
Other1 (4)
Total deferred income tax liabilities(3,679)(3,325)
Net deferred income tax liability$(3,052)$(2,621)
Net Unrecognized Tax Benefits Roll Forward [Table Text Block]
A reconciliation of the beginning and ending balances of MidAmerican Funding's net unrecognized tax benefits is as follows for the years ended December 31 (in millions):
20202019
Beginning balance$8 $10 
Additions based on tax positions related to the current year4 5 
Additions for tax positions of prior years— 10 
Reductions based on tax positions related to the current year(3)(5)
Reductions for tax positions of prior years(1)(12)
Ending balance$8 $8 
Nevada Power Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
Income tax expense (benefit) consists of the following for the years ended December 31 (in millions):
202020192018
Current – Federal$57 $105 $84 
Deferred – Federal(10)(31)(13)
Uncertain tax positions— — 2 
Investment tax credits— (1)(1)
Total income tax expense$47 $73 $72 
Effective Income Tax Rate Reconciliation [Table Text Block]
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 for the years ended December 31:
 202020192018
Federal statutory income tax rate21 %21 %21 %
Effects of ratemaking(8)— — 
Non-deductible expenses— — 3 
Other1 1 — 
Effective income tax rate14 %22 %24 %
Components of Net Deferred Income Tax Liability [Table Text Block]
The net deferred income tax liability consists of the following as of December 31 (in millions):
 20202019
Deferred income tax assets:  
Regulatory liabilities$206 $211 
Operating and finance leases79 99 
Employee benefits8 14 
Customer advances19 19 
Other15 9 
Total deferred income tax assets327 352 
Deferred income tax liabilities:
Property related items(800)(797)
Regulatory assets(176)(166)
Operating and finance leases(76)(95)
Other(13)(8)
Total deferred income tax liabilities(1,065)(1,066)
Net deferred income tax liability$(738)$(714)
Sierra Pacific Power Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
Income tax expense (benefit) consists of the following for the years ended December 31 (in millions):
202020192018
Current – Federal$3 $19 $23 
Deferred – Federal12 10 7 
Uncertain tax positions— — 1 
Investment tax credits— (1)(1)
Total income tax expense$15 $28 $30 
Effective Income Tax Rate Reconciliation [Table Text Block]
A reconciliation of the federal statutory income rate to the effective income tax rate applicable to income before income tax expense is as follows for the years ended December 31:
 202020192018
Federal statutory income tax rate21 %21 %21 %
Effects of ratemaking(9)— — 
Non-deductible expenses— — 4 
Effective income tax rate12 %21 %25 %
Components of Net Deferred Income Tax Liability [Table Text Block]
The net deferred income tax liability consists of the following as of December 31 (in millions):
 20202019
Deferred income tax assets:  
Regulatory liabilities$67 $70 
Employee benefit plans2 6 
Operating and finance leases30 13 
Customer advances10 9 
Other8 6 
Total deferred income tax assets117 104 
Deferred income tax liabilities:
Property related items(380)(370)
Regulatory assets(74)(62)
Operating and finance leases(30)(13)
Other(7)(6)
Total deferred income tax liabilities(491)(451)
Net deferred income tax liability$(374)$(347)
Eastern Energy Gas Holdings, LLC [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Components of Income Tax Expense (Benefit) [Table Text Block]
Income tax (benefit) expense consists of the following for the years ended December 31 (in millions):

202020192018
Current:
Federal$(20)$130 $(227)
State1 17 31 
(19)147 (196)
Deferred:
Federal23 (36)337 
State(28)(10)(17)
(5)(46)320 
Total$(24)$101 $124 
Effective Income Tax Rate Reconciliation [Table Text Block]
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax (benefit) expense is as follows for the years ended December 31:

202020192018
Federal statutory income tax rate21 %21 %21 %
State income tax, net of federal income tax benefit(13)1 2 
Equity interest4 1 2 
Effects of ratemaking(2)(1)(1)
Federal legislative changes— — (1)
Change in tax status(9)(4)— 
AFUDC-equity(1)(1)— 
Absence of noncontrolling interest(16)(3)(5)
Write-off of regulatory assets3 — — 
Other, net1 (1)— 
Effective income tax rate(12)%13 %18 %
Components of Net Deferred Income Tax Liability [Table Text Block]
The net deferred income tax asset (liability) consists of the following as of December 31 (in millions):

20202019
Deferred income tax assets:
Employee benefits$30 $15 
Intangibles148 — 
Derivatives and hedges18 28 
Regulatory liabilities1 4 
Deferred revenues1 4 
Other2 2 
Total deferred income tax assets200 53 
Valuation allowance— (1)
Total deferred income tax assets, net200 52 
Deferred income tax liabilities:
Property related items(52)(695)
Partnership investments(19)(438)
Pension benefits(1)(202)
Debt issuance discount(8)— 
Other(1)(5)
Total deferred income tax liabilities(81)(1,340)
Net deferred income tax asset (liability)(1)
$119 $(1,288)

(1)Net deferred income tax asset as of December 31, 2020 is presented in other assets in the Consolidated Balance Sheet.
Net Unrecognized Tax Benefits Roll Forward [Table Text Block]
A reconciliation of the beginning and ending balances of Eastern Energy Gas' net unrecognized tax benefits is as follows for the years ended December 31 (in millions):

20202019
Beginning balance$2 $2 
Additions for tax positions of prior years5 — 
Reductions for unrecognized tax benefits retained by DEI(7)— 
Ending balance$— $2