BALANCE SHEET COMPONENTS

Accounts Receivable, Net

Accounts receivable is net of an allowance for uncollectible accounts of $6 million and $5 million as of December 31, 2013 and 2012, respectively. The following is the activity in the allowance for uncollectible accounts (in millions):



	Years Ended December 31,
	2013			2012			2011
Balance as of beginning of year	$	5		$	6		$	5
Increase in provision	6			6			11
Amounts written off, less recoveries	(5		)	(7		)	(10		)
Balance as of end of year	$	6		$	5		$	6

Trust Accounts

PGE maintains two trust accounts as follows:

Nuclear decommissioning trust—Reflects assets held in trust to cover general decommissioning costs and operation of the Independent Spent Fuel Storage Installation (ISFSI) and represent amounts collected from customers less qualified expenditures plus any realized and unrealized gains and losses on the investments held therein. During 2013, the Company received $44 million from the settlement of a legal matter concerning costs associated with the operation of the ISFSI. Those funds were deposited into the Nuclear decommissioning trust. For additional information concerning the legal matter, see Note 7, Asset Retirement Obligations.

Non-qualified benefit plan trust—Reflects assets held in trust to cover the obligations of PGE’s non-qualified benefit plans and represents contributions made by the Company less qualified expenditures plus any realized and unrealized gains and losses on the investment held therein.

The trusts are comprised of the following investments as of December 31 (in millions):



	Nuclear Decommissioning Trust				Non-Qualified Benefit Plan Trust
	2013		2012		2013		2012
Cash equivalents	$	59	$	15	$	—	$	2
Marketable securities, at fair value:
Equity securities	—		—		8		5
Debt securities	23		23		1		2
Insurance contracts, at cash surrender value	—		—		26		23
	$	82	$	38	$	35	$	32

For information concerning the fair value measurement of those assets recorded at fair value held in the trusts, see Note 4, Fair Value of Financial Instruments.

Other Current Assets and Accrued Expenses and Other Current Liabilities

Other current assets and Accrued expenses and other current liabilities consist of the following (in millions):



	As of December 31,
	2013		2012
Other current assets:
Current deferred income tax asset	$	42	$	51
Prepaid expenses	38		37
Assets from price risk management activities	13		4
Other	1		1
	$	94	$	93
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$	46	$	46
Accrued interest payable	23		23
Dividends payable	22		21
Accrued taxes payable	21		21
Regulatory liabilities—current	1		12
Other	58		56
	$	171	$	179