Basis of Presentation Basis of Presentation (Policies)

12 Months Ended

Dec. 31, 2016

Basis of Presentation [Abstract]

Consolidation, Policy [Policy Text Block]

The consolidated financial statements include the accounts of PGE, its wholly-owned subsidiaries, and those variable interest entities (VIEs) in which PGE has determined it is the primary beneficiary. The Company’s ownership share of direct expenses and costs related to jointly-owned generating plants are also included in its consolidated financial statements. For further information on PGE’s jointly-owned plant, see Note 16, Jointly-Owned Plan. Intercompany balances and transactions have been eliminated.

For entities that are determined to meet the definition of a VIE and in which the Company has determined it is the primary beneficiary, the VIE is consolidated and a noncontrolling interest is recognized for any third party interests. This has resulted in the Company consolidating entities in which it has less than a 50% equity interest.