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Property, Plant and Equipment, Net
 12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable
Life20212020
Regulated assets:
Utility generation, transmission and distribution systems
5-80 years
$90,223 $86,730 
Interstate natural gas pipeline assets
3-80 years
17,423 16,667 
107,646 103,397 
Accumulated depreciation and amortization(32,680)(30,662)
Regulated assets, net74,966 72,735 
Nonregulated assets:
Independent power plants
2-50 years
7,665 7,012 
Cove Point LNG facility
40 years
3,364 3,339 
Other assets
2-30 years
2,666 2,320 
13,695 12,671 
Accumulated depreciation and amortization(3,041)(2,586)
Nonregulated assets, net10,654 10,085 
Net operating assets85,620 82,820 
Construction work-in-progress4,196 3,308 
Property, plant and equipment, net$89,816 $86,128 

Construction work-in-progress includes $3.8 billion and $3.2 billion as of December 31, 2021 and 2020, respectively, related to the construction of regulated assets.
PAC  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable Life20212020
Utility Plant:
Generation
15 - 59 years
$13,679 $12,861 
Transmission
60 - 90 years
7,894 7,632 
Distribution
20 - 75 years
8,044 7,660 
Intangible plant(1)
5 - 75 years
1,106 1,054 
Other
5 - 60 years
1,539 1,510 
Utility plant in-service32,262 30,717 
Accumulated depreciation and amortization(10,507)(9,838)
Utility plant in-service, net21,755 20,879 
Other non-regulated, net of accumulated depreciation and amortization
14 - 95 years
18 9 
Plant, net21,773 20,888 
Construction work-in-progress1,141 1,542 
Property, plant and equipment, net$22,914 $22,430 

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

The average depreciation and amortization rate applied to depreciable property, plant and equipment was 3.5%, 4.1% and 3.3% for the years ended December 31, 2021, 2020 and 2019, respectively, including the impacts of accelerated depreciation totaling $376 million and $125 million in 2020 and 2019, respectively, for Utah's share of certain thermal plant units in 2020, including Cholla Unit No. 4 in 2020 for which operations ceased in December 2020; Oregon's and Idaho's shares of Cholla Unit No. 4 in 2020; and Oregon's share of certain retired wind equipment associated with wind repowering projects in 2020 and 2019. As discussed in Notes 6 and 9, existing regulatory liabilities primarily associated with the Utah Sustainability and Transportation Plan ("STEP") and 2017 Tax Reform benefits were utilized to accelerate depreciation of these assets.

Effective January 1, 2021, PacifiCorp revised its depreciation rates based on its recent depreciation study that was approved by its state regulatory commissions, other than in California. The approved depreciation rates resulted in an increase in depreciation expense of approximately $158 million for the year ended December 31, 2021, as compared to the year ended December 31, 2020, based on historical property, plant and equipment balances and including depreciation of certain coal-fueled generating units in Washington over accelerated periods.

Unallocated Acquisition Adjustments

PacifiCorp has unallocated acquisition adjustments that represent the excess of costs of the acquired interests in property, plant and equipment purchased from the entity that first dedicated the assets to utility service over their net book value in those assets. These unallocated acquisition adjustments included in other property, plant and equipment had an original cost of $156 million as of December 31, 2021 and 2020, and accumulated depreciation of $143 million and $140 million as of December 31, 2021 and 2020, respectively.
MEC  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable Life20212020
Utility plant in-service, net:
Generation
20-70 years
$17,397 $16,980 
Transmission
52-75 years
2,474 2,365 
Electric distribution
20-75 years
4,661 4,369 
Natural gas distribution
29-75 years
2,039 1,955 
Utility plant in-service26,571 25,669 
Accumulated depreciation and amortization(7,376)(6,902)
Utility plant in-service, net19,195 18,767 
Nonregulated property, net:
Nonregulated property gross
20-50 years
7 7 
Accumulated depreciation and amortization(1)(1)
Nonregulated property, net
6 6 
19,201 18,773 
Construction work-in-progress1,100 506 
Property, plant and equipment, net$20,301 $19,279 

Nonregulated property, net consists primarily of land not recoverable for regulated utility purposes.

The average depreciation and amortization rates applied to depreciable utility plant for the years ended December 31 were as follows:
202120202019
Electric3.3 %3.2 %3.1 %
Natural gas2.8 %2.8 %2.8 %
MidAmerican Funding, LLC  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net 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 nonregulated property gross of $1 million and $— million as of December 31, 2021 and 2020, respectively.
NPC  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable Life20212020
Utility plant:
Generation
30 - 55 years
$3,793 $3,690 
Transmission
45 - 70 years
1,503 1,468 
Distribution
20 - 65 years
3,920 3,771 
General and intangible plant
5 - 65 years
836 791 
Utility plant10,052 9,720 
Accumulated depreciation and amortization(3,406)(3,162)
Utility plant, net6,646 6,558 
Other non-regulated, net of accumulated depreciation and amortization
45 years
1 1 
Plant, net6,647 6,559 
Construction work-in-progress244 142 
Property, plant and equipment, net$6,891 $6,701 

Almost all of Nevada Power's plant is subject to the ratemaking jurisdiction of the PUCN and the FERC. Nevada Power's depreciation and amortization expense, as authorized by the PUCN, stated as a percentage of the depreciable property balances as of December 31, 2021, 2020 and 2019 was 3.2%, 3.1%, and 3.3%, respectively. Nevada Power is required to file a utility plant depreciation study every six years as a companion filing with the triennial general rate review filings. The most recent study was filed in 2017.

Construction work-in-progress is primarily related to the construction of regulated assets.
SPPC  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable Life20212020
Utility plant:
Electric generation
25 - 60 years
$1,163 $1,130 
Electric transmission
50 - 100 years
940 908 
Electric distribution
20 - 100 years
1,846 1,754 
Electric general and intangible plant
5 - 70 years
204 189 
Natural gas distribution
35 - 70 years
438 429 
Natural gas general and intangible plant
5 - 70 years
14 15 
Common general
5 - 70 years
370 355 
Utility plant4,975 4,780 
Accumulated depreciation and amortization(1,854)(1,755)
Utility plant, net3,121 3,025 
Other non-regulated, net of accumulated depreciation and amortization
70 years
— 2 
Plant, net3,121 3,027 
Construction work-in-progress219 137 
Property, plant and equipment, net$3,340 $3,164 

All of Sierra Pacific's plant is subject to the ratemaking jurisdiction of the PUCN and the FERC. Sierra Pacific's depreciation and amortization expense, as authorized by the PUCN, stated as a percentage of the depreciable property balances as of December 31, 2021, 2020 and 2019 was 3.1%, 3.2% and 3.1%, respectively. Sierra Pacific is required to file a utility plant depreciation study every six years as a companion filing with the triennial general rate review filings. The most recent study was filed in 2016.

Construction work-in-progress is primarily related to the construction of regulated assets.
EEGH  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following as of December 31 (in millions):
Depreciable Life20212020
Utility Plant:
Interstate natural gas pipeline assets
21 - 44 years
$8,675 $8,382 
Intangible plant
5 - 10 years
110 115 
Utility plant in-service8,785 8,497 
Accumulated depreciation and amortization(2,901)(2,759)
Utility plant in-service, net5,884 5,738 
Nonutility Plant:
LNG facility40 years4,475 4,454 
Intangible plant14 years25 25 
Nonutility plant in-service4,500 4,479 
Accumulated depreciation and amortization(423)(283)
Nonutility plant in-service, net4,077 4,196 
Plant, net9,961 9,934 
Construction work- in-progress239 210 
Property, plant and equipment, net$10,200 $10,144 

Construction work-in-progress includes $209 million and $196 million as of December 31, 2021 and 2020, respectively, related to the construction of utility plant.