Related Party Transactions (MEC) (MidAmerican Energy Company [Member])

12 Months Ended

Dec. 31, 2013

MidAmerican Energy Company [Member]

Related Party Transactions [Line Items]

Related Party Transactions Disclosure [Text Block]

(18) Related Party Transactions

The companies identified as affiliates of MidAmerican Energy are Berkshire Hathaway and its subsidiaries, including MEHC and its subsidiaries. The basis for the following transactions is provided for in service agreements between MidAmerican Energy and the affiliates.

MidAmerican Energy is reimbursed for charges incurred on behalf of its affiliates. The majority of these reimbursed expenses are for general costs, such as insurance and building rent, and for employee wages, benefits and costs related to corporate functions such as information technology, treasury, legal and accounting. The amount of such reimbursements was $38 million, $51 million and $48 million for 2013, 2012 and 2011, respectively.

MidAmerican Energy reimbursed MEHC in the amount of $10 million, $7 million and $11 million in 2013, 2012 and 2011, respectively, for its share of corporate expenses.

MidAmerican Energy purchases natural gas transportation and storage capacity services from Northern Natural Gas Company, a wholly owned subsidiary of MEHC, and coal transportation services from BNSF Railway Company, a wholly-owned subsidiary of Berkshire Hathaway, in the normal course of business at either tariffed or market prices. These purchases totaled $155 million, $59 million and $59 million in 2013, 2012 and 2011, respectively.

MidAmerican Energy had accounts receivable from affiliates of $8 million and $5 million as of December 31, 2013 and 2012, respectively, that are included in receivables on the Balance Sheets. MidAmerican Energy also had accounts payable to affiliates of $14 million and $7 million as of December 31, 2013 and 2012, respectively, that are included in accounts payable on the Balance Sheets.

MidAmerican Energy is party to a tax-sharing agreement and is part of the Berkshire Hathaway United States federal income tax return. As of December 31, 2013, MidAmerican Energy had current income taxes receivable from MEHC of $50 million and, as of December 31, 2012, had current income taxes payable to MEHC of $114 million. MidAmerican Energy received net cash receipts for income taxes from MEHC totaling $36 million, $692 million and $221 million for the years ended December 31, 2013, 2012 and 2011, respectively.

MidAmerican Energy recognizes the full amount of the funded status for its pension and postretirement plans, and amounts attributable to MidAmerican Energy's affiliates that have not previously been recognized through income are recognized as an intercompany balance with such affiliates. MidAmerican Energy adjusts these balances when changes to the funded status of the respective plans are recognized and does not intend to settle the balances currently. Amounts receivable from affiliates attributable to the funded status of employee benefit plans totaled $5 million and $16 million as of December 31, 2013 and 2012, respectively, and similar amounts payable to affiliates totaled $31 million and $20 million as of December 31, 2013 and 2012, respectively. See Note 11 for further information pertaining to pension and postretirement accounting.