A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2023 and 2022, as presented on the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2023		2022
Cash and cash equivalents	$	1,565	$	1,591
Investments and restricted cash and cash equivalents	224		173
Investments and restricted cash and cash equivalents and investments	22		53
Total cash and cash equivalents and restricted cash and cash equivalents	$	1,811	$	1,817

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	2,109	$	2,071	$	2,041
Income taxes received, net(1)	$	1,370	$	1,863	$	1,309

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	1,494	$	1,049	$	834

(1)Includes $1,479 million, $1,961 million and $1,441 million of income taxes received from Berkshire Hathaway in 2023, 2022 and 2021, respectively.

The change in the balance of the allowance for credit losses, which is included in trade receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31 (in millions):


	2023		2022		2021
Beginning balance	$	106	$	108	$	77
Charged to operating costs and expenses, net	68		43		81

Write-offs, net	(72)		(45)		(50)
Ending balance	$	102	$	106	$	108

PAC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2023 and 2022 as presented on the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2023		2022

Cash and cash equivalents	$	138	$	641
Restricted cash included in other current assets	51		7
Restricted cash included in other assets	3		26
Total cash and cash equivalents and restricted cash and cash equivalents	$	192	$	674

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	432	$	380	$	395
Income taxes received, net	$	292	$	185	$	120

Supplemental disclosure of non-cash investing and financing activities:
Accruals related to property, plant and equipment additions	$	862	$	558	$	254

Schedule of Public Utility Property, Plant, and Equipment


	2023		2022		2021

Beginning balance	$	19	$	18	$	17
Charged to operating costs and expenses, net	34		18		13
Write-offs, net	(23)		(17)		(12)
Ending balance	$	30	$	19	$	18

Property, plant and equipment, net consists of the following as of December 31 (in millions):


	Depreciable Life	2023		2022
Utility Plant:
Generation	15 - 59 years	$	13,904	$	13,726
Transmission	60 - 90 years	8,216		8,051
Distribution	20 - 75 years	9,060		8,477
Intangible plant(1) and other	5 - 75 years	2,833		2,755

Utility plant in-service		34,013		33,009
Accumulated depreciation and amortization		(11,725)		(11,093)
Utility plant in-service, net		22,288		21,916
Nonregulated, net of accumulated depreciation and amortization	14 - 95 years	18		18
		22,306		21,934
Construction work-in-progress		4,745		2,496
Property, plant and equipment, net		$	27,051	$	24,430

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

MEC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2023 and 2022 as presented on the Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Balance Sheets (in millions):


	As of December 31,
	2023		2022

Cash and cash equivalents	$	636	$	258
Restricted cash and cash equivalents in other current assets	6		10
Total cash and cash equivalents and restricted cash and cash equivalents	$	642	$	268

The summary of supplemental cash flow disclosures as of and for the years ending December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	300	$	292	$	279
Income taxes received, net	$	852	$	840	$	746

Supplemental disclosure of non-cash investing transactions:
Accruals related to property, plant and equipment additions	$	193	$	168	$	257

Schedule of Public Utility Property, Plant, and Equipment

The change in the balance of the allowance for credit losses, which is included in trade receivables, net on the Balance Sheets, is summarized as follows for the years ended December 31 (in millions):


	2023		2022		2021
Beginning balance	$	14	$	12	$	12
Charged to operating costs and expenses, net	8		11		10
Write-offs, net	(10)		(9)		(10)
Ending balance	$	12	$	14	$	12

Property, plant and equipment, net consists of the following as of December 31 (in millions):


	Depreciable Life	2023		2022
Utility plant:
Generation	20-62 years	$	18,129	$	18,582
Transmission	55-80 years	2,834		2,662
Electric distribution	15-80 years	5,288		4,931
Natural gas distribution	30-75 years	2,294		2,144
Utility plant in-service		28,545		28,319
Accumulated depreciation and amortization		(7,841)		(8,024)
Utility plant in-service, net		20,704		20,295



Nonregulated property, net of accumulated depreciation and amortization	20-50 years	6		6
		20,710		20,301
Construction work-in-progress		1,260		790
Property, plant and equipment, net		$	21,970	$	21,091

MidAmerican Funding, LLC


	As of December 31,
	2023		2022

Cash and cash equivalents	$	637	$	261
Restricted cash and cash equivalents in other current assets	6		10
Total cash and cash equivalents and restricted cash and cash equivalents	$	643	$	271

The summary of supplemental cash flow information as of and for the years ending December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	317	$	309	$	296
Income taxes received, net	$	855	$	845	$	751

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	193	$	168	$	257

NPC

A reconciliation of cash and cash equivalents and restricted cash and cash equivalents as of December 31, 2023 and December 31, 2022, as presented on the Consolidated Statements of Cash Flows is outlined below and disaggregated by the line items in which they appear on the Consolidated Balance Sheets (in millions):


	As of December 31,
	2023		2022
Cash and cash equivalents	$	20	$	43
Restricted cash and cash equivalents included in other current assets	17		17
Total cash and cash equivalents and restricted cash and cash equivalents	$	37	$	60

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021

Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	159	$	121	$	115
Income taxes (refunded) paid	$	(52)	$	(29)	$	63

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	230	$	98	$	53

Schedule of Public Utility Property, Plant, and Equipment

The changes in the balance of the allowance for credit losses, which is included in trade receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31, (in millions):


	2023		2022		2021
Beginning balance	$	20	$	18	$	19
Charged to operating costs and expenses, net	18		14		13
Write-offs, net	(18)		(12)		(14)
Ending balance	$	20	$	20	$	18

Property, plant and equipment, net consists of the following as of December 31 (in millions):


	Depreciable Life	2023		2022
Utility plant:
Generation	30 - 55 years	$	4,476	$	3,977
Transmission	45 - 70 years	1,590		1,562
Distribution	20 - 65 years	4,451		4,134
General and intangible plant	5 - 65 years	906		871
		11,423		10,544
Accumulated depreciation and amortization		(3,856)		(3,624)
Utility plant, net		7,567		6,920
Nonregulated, net of accumulated depreciation and amortization	45 years	1		1
		7,568		6,921
Construction work-in-progress		1,090		485
Property, plant and equipment, net		$	8,658	$	7,406

SPPC


	As of December 31,
	2023		2022
Cash and cash equivalents	$	44	$	49
Restricted cash and cash equivalents included in other current assets	8		7
Total cash and cash equivalents and restricted cash and cash equivalents	$	52	$	56

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021

Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	49	$	45	$	41
Income taxes paid (refunded)	$	56	$	(1)	$	(3)

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	51	$	57	$	27

Schedule of Public Utility Property, Plant, and Equipment


	2023		2022		2021
Beginning balance	$	2	$	1	$	2
Charged to operating costs and expenses, net	4		2		2
Write-offs, net	(3)		(1)		(3)
Ending balance	$	3	$	2	$	1

Property, plant and equipment, net consists of the following as of December 31 (in millions):


	Depreciable Life	2023		2022
Utility plant:
Electric generation	25 - 70 years	$	1,313	$	1,298
Electric transmission	50 - 76 years	1,023		993
Electric distribution	20 - 76 years	2,074		1,983
Electric general and intangible plant	5 - 65 years	247		219
Natural gas distribution	35 - 70 years	537		455
Natural gas general and intangible plant	5 - 65 years	17		15
Common general	5 - 65 years	376		380
Utility plant		5,587		5,343
Accumulated depreciation and amortization		(2,091)		(1,992)
Utility plant, net		3,496		3,351


Construction work-in-progress		326		236
Property, plant and equipment, net		$	3,822	$	3,587

EEGH


	As of December 31,
	2023		2022
Cash and cash equivalents	$	62	$	65
Restricted cash and cash equivalents	31		30
Total cash and cash equivalents and restricted cash and cash equivalents	$	93	$	95

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	144	$	143	$	144
Income taxes paid (received), net	$	5	$	2	$	(60)

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	18	$	29	$	42
Equity distributions(1)	$	(224)	$	(42)	$	(137)
Equity contributions(1)	$	38	$	98	$	73

(1)Amounts primarily represent the forgiveness of affiliated receivables/payables.

The changes in the balance of the allowance for credit losses, which is included in trades receivables, net on the Consolidated Balance Sheets, is summarized as follows for the years ended December 31, (in millions):


	2023		2022		2021
Beginning balance	$	3	$	6	$	5
Charged to operating costs and expenses, net	—		—		1
Write-offs, net	—		(3)		—
Ending balance	$	3	$	3	$	6

EGTS


	As of December 31,
	2023		2022
Cash and cash equivalents	$	5	$	16
Restricted cash and cash equivalents	29		29
Total cash and cash equivalents and restricted cash and cash equivalents	$	34	$	45

The summary of supplemental cash flow disclosures as of and for the years ended December 31 is as follows (in millions):


	2023		2022		2021
Supplemental disclosure of cash flow information:
Interest paid, net of amounts capitalized	$	69	$	67	$	71
Income taxes paid (received), net	$	5	$	2	$	(12)

Supplemental disclosure of non-cash investing and financing transactions:
Accruals related to property, plant and equipment additions	$	9	$	15	$	29
Equity dividends(1)	$	(23)	$	(21)	$	(58)
Equity contributions(2)	$	29	$	34	$	292

(1)Equity dividends represents the forgiveness of affiliated receivables.

(2)Equity contributions for the year ended December 31, 2021 primarily reflect the impacts from the intercompany debt exchange with Eastern Energy Gas. See Note 8 for more information regarding the intercompany debt exchange with Eastern Energy Gas.