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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2022
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
The Company estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

The Company does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain generation, transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. These accruals totaled $2.6 billion and $2.4 billion as of December 31, 2022 and 2021, respectively.

The following table presents the Company's ARO liabilities by asset type as of December 31 (in millions):
20222021
Quad Cities Station$417 $427 
Fossil-fueled generating facilities396 466 
Wind-powered generating facilities353 299 
Solar-powered generating facilities30 25 
Offshore pipeline facilities14 14 
Other118 109 
Total asset retirement obligations$1,328 $1,340 
Quad Cities Station nuclear decommissioning trust funds$664 $768 
The following table reconciles the beginning and ending balances of the Company's ARO liabilities for the years ended December 31 (in millions):
20222021
Beginning balance$1,340 $1,341 
Change in estimated costs2 81 
Acquisitions29 — 
Additions32 15 
Retirements(122)(144)
Accretion47 47 
Ending balance$1,328 $1,340 
Reflected as:
Other current liabilities $76 $130 
Other long-term liabilities1,252 1,210 
Total ARO liability$1,328 $1,340 

The Nuclear Regulatory Commission regulates the decommissioning of nuclear generating facilities, which includes the planning and funding for the decommissioning. In accordance with these regulations, MidAmerican Energy submits a biennial report to the Nuclear Regulatory Commission providing reasonable assurance that funds will be available to pay for its share of the Quad Cities Station decommissioning.

Certain of the Company's decommissioning and reclamation obligations relate to jointly owned facilities and mine sites, and as such, each subsidiary is committed to pay a proportionate share of the decommissioning or reclamation costs. In the event of a default by any of the other joint participants, the respective subsidiary may be obligated to absorb, directly or by paying additional sums to the entity, a proportionate share of the defaulting party's liability. The Company's estimated share of the decommissioning and reclamation obligations are primarily recorded as ARO liabilities.
PAC  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
PacifiCorp estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

PacifiCorp does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. Cost of removal regulatory liabilities totaled $1,332 million and $1,187 million as of December 31, 2022 and 2021, respectively.
The following table reconciles the beginning and ending balances of PacifiCorp's ARO liabilities for the years ended December 31 (in millions):
20222021
Beginning balance$304 $270 
Change in estimated costs20 40 
Additions3 — 
Retirements(6)(15)
Accretion10 9 
Ending balance$331 $304 
Reflected as:
Other current liabilities$11 $5 
Other long-term liabilities320 299 
$331 $304 

Certain of PacifiCorp's decommissioning and reclamation obligations relate to jointly owned facilities and mine sites. PacifiCorp is committed to pay a proportionate share of the decommissioning or reclamation costs. In the event of a default by any of the other joint participants, PacifiCorp may be obligated to absorb, directly or by paying additional sums to the entity, a proportionate share of the defaulting party's liability. PacifiCorp's estimated share of the decommissioning and reclamation obligations are primarily recorded as ARO liabilities.
MEC  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
MidAmerican Energy estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

MidAmerican Energy does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain generation, transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. These accruals totaled $392 million and $394 million as of December 31, 2022 and 2021, respectively.

The following table presents MidAmerican Energy's ARO liabilities by asset type as of December 31 (in millions):
20222021
Quad Cities Station$417 $427 
Fossil-fueled generating facilities76 161 
Wind-powered generating facilities210 197 
Solar-powered generating facilities and other4 2 
Total asset retirement obligations$707 $787 
Quad Cities Station nuclear decommissioning trust funds(1)
$664 $768 
(1)Refer to Note 6 for a discussion of the Quad Cities Station nuclear decommissioning trust funds.

The following table reconciles the beginning and ending balances of MidAmerican Energy's ARO liabilities for the years ended December 31 (in millions):
20222021
Beginning balance$787 $818 
Change in estimated costs(27)35 
Additions2 6 
Retirements(85)(103)
Accretion30 31 
Ending balance$707 $787 
Reflected as:
Other current liabilities$24 $73 
Asset retirement obligations683 714 
$707 $787 

Retirements in 2022 and 2021 relate to settlements of MidAmerican Energy's coal combustion residuals ARO liabilities.
MidAmerican Funding, LLC  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement ObligationsRefer to Note 11 of MidAmerican Energy's Notes to Financial Statements.
NPC  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
Nevada Power estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

Nevada Power does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain generation, transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. These accruals totaled $358 million and $348 million as of December 31, 2022 and 2021, respectively.

The following table presents Nevada Power's ARO liabilities by asset type as of December 31 (in millions):
20222021
Waste water remediation$31 $37 
Evaporative ponds and dry ash landfills14 13 
Solar-powered generating facilities3 3 
Other11 15 
Total asset retirement obligations$59 $68 
The following table reconciles the beginning and ending balances of Nevada Power's ARO liabilities for the years ended December 31 (in millions):
20222021
Beginning balance$68 $72 
Change in estimated costs5 — 
Retirements(16)(6)
Accretion2 2 
Ending balance$59 $68 
Reflected as:
Other current liabilities$16 $19 
Other long-term liabilities43 49 
$59 $68 

In 2008, Nevada Power signed an administrative order of consent as owner and operator of Reid Gardner Generating Station Unit Nos. 1, 2 and 3 and as co-owner and operating agent of Unit No. 4. Based on the administrative order of consent, Nevada Power recorded estimated AROs and capital remediation costs. However, actual costs of work under the administrative order of consent may vary significantly once the scope of work is defined and additional site characterization has been completed. In connection with the termination of the co-ownership arrangement, effective October 22, 2013, between Nevada Power and California Department of Water Resources ("CDWR") for the Reid Gardner Generating Station Unit No. 4, Nevada Power and CDWR entered into a cost-sharing agreement that sets forth how the parties will jointly share in costs associated with all investigation, characterization and, if necessary, remedial activities as required under the administrative order of consent.

Certain of Nevada Power's decommissioning and reclamation obligations relate to jointly-owned facilities, and as such, Nevada Power is committed to pay a proportionate share of the decommissioning or reclamation costs. In the event of a default by any of the other joint participants, the respective subsidiary may be obligated to absorb, directly or by paying additional sums to the entity, a proportionate share of the defaulting party's liability. Management has identified legal obligations to retire generation plant assets specified in land leases for Nevada Power's jointly-owned Navajo Generating Station, retired in November 2019, and the Higgins Generating Station. Provisions of the lease require the lessees to remove the facilities upon request of the lessors at the expiration of the leases. Nevada Power's estimated share of the decommissioning and reclamation obligations are primarily recorded as ARO liabilities in other long-term liabilities on the Consolidated Balance Sheets.
SPPC  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
Sierra Pacific estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

Sierra Pacific does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain generation, transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. These accruals totaled $200 million and $201 million as of December 31, 2022 and 2021, respectively.

The following table presents Sierra Pacific's ARO liabilities by asset type as of December 31 (in millions):
20222021
Asbestos$5 $5 
Evaporative ponds and dry ash landfills3 3 
Other3 3 
Total asset retirement obligations$11 $11 

Sierra Pacific's ARO liabilities beginning and ending balances totaled $11 million for the years ended December 31, 2022 and 2021. These balances are reflected as other long-term liabilities on the Consolidated Balance Sheets.

Certain of Sierra Pacific's decommissioning and reclamation obligations relate to jointly-owned facilities, and as such, Sierra Pacific is committed to pay a proportionate share of the decommissioning or reclamation costs. In the event of a default by any of the other joint participants, the respective subsidiary may be obligated to absorb, directly or by paying additional sums to the entity, a proportionate share of the defaulting party's liability. Sierra Pacific's estimated share of the decommissioning and reclamation obligations are primarily recorded as ARO liabilities in other long-term liabilities on the Consolidated Balance Sheets.
EEGH  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement Obligations
Eastern Energy Gas estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

Eastern Energy Gas does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on the Cove Point LNG facility, interim removal of natural gas pipelines and certain storage wells in EGTS' underground natural gas storage network cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. Cost of removal regulatory liabilities totaled $82 million and $73 million as of December 31, 2022 and 2021, respectively. Eastern Energy Gas will continue to monitor operational and strategic developments to identify if sufficient information exists to reasonably estimate a retirement date for these assets.
The following table reconciles the beginning and ending balances of Eastern Energy Gas' ARO liabilities for the years ended December 31 (in millions):
20222021
Beginning balance$55 $71 
Additions4 — 
Retirements(12)(17)
Accretion1 1 
Ending balance$48 $55 
Reflected as:
Current liabilities$25 $33 
Other long-term liabilities23 22 
Total ARO liability$48 $55 
EGTS  
Asset Retirement Obligations Disclosure [Line Items]  
Asset Retirement Obligations Asset Retirement ObligationsEGTS estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.
EGTS does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the interim removal of natural gas pipelines and certain storage wells in EGTS' underground natural gas storage network cannot currently be estimated, and no amounts are recognized on the Consolidated Financial Statements other than those included in the cost of removal regulatory liability established via approved depreciation rates in accordance with accepted regulatory practices. Cost of removal regulatory liabilities totaled $24 million and $16 million as of December 31, 2022 and 2021, respectively. EGTS will continue to monitor operational and strategic developments to identify if sufficient information exists to reasonably estimate a retirement date for these assets.

The following table reconciles the beginning and ending balances of EGTS' ARO liabilities for the years ended December 31 (in millions):

20222021
Beginning balance$55 $71 
Additions4 — 
Retirements(12)(17)
Accretion1 1 
Ending balance$48 $55 
Reflected as:
Current liabilities$25 $33 
Other long-term liabilities23 22 
Total ARO liability$48 $55