Income Taxes (MEC) (Tables) (MidAmerican Energy Company [Member])

12 Months Ended

Dec. 31, 2013

MidAmerican Energy Company [Member]

Income Tax Disclosure [Line Items]

Components of Income Tax Expense (Benefit) [Table Text Block]

MidAmerican Energy's income tax benefit consists of the following for the years ended December 31 (in millions):

	2013			2012			2011
Current:
Federal	$	(196	)	$	(256	)	$	(474	)
State	(10		)	(21		)	(6		)
	(206		)	(277		)	(480		)
Deferred:
Federal	101			200			453
State	3			(20		)	11
	104			180			464
Investment tax credits	(1		)	(2		)	(1		)
Total	$	(103	)	$	(99	)	$	(17	)

Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit is as follows for the years ended December 31:

	2013		2012		2011
Federal statutory income tax rate	35	%	35	%	35	%
Income tax credits	(70	)	(56	)	(32	)
State income tax, net of federal income tax benefit	(2	)	(10	)	1
Income tax method changes	—		(6	)	(10	)
Effects of ratemaking	(3	)	—		—
Other, net	(2	)	(2	)	—
Effective income tax rate	(42	)%	(39	)%	(6	)%

Components of Net Deferred Income Tax Liability [Table Text Block]

MidAmerican Energy's net deferred income tax liability consists of the following as of December 31 (in millions):

	2013			2012
Deferred income tax assets:
Regulatory liabilities	$	351		$	311
Employee benefits	61			83
Derivative contracts	9			32
Asset retirement obligations	172			132
Other	60			76
Total deferred income tax assets	653			634
Deferred income tax liabilities:
Depreciable property	(2,599		)	(2,422		)
Regulatory assets	(304		)	(353		)
Other	(40		)	(26		)
Total deferred income tax liabilities	(2,943		)	(2,801		)
Net deferred income tax liability	$	(2,290	)	$	(2,167	)
Reflected as:
Current assets - other	$	4		$	—
Current liabilities - other	—			(3		)
Deferred income taxes	(2,294		)	(2,164		)
	$	(2,290	)	$	(2,167	)

Net Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending balances of MidAmerican Energy's net unrecognized tax benefits is as follows for the years ended December 31 (in millions):

	2013			2012
Beginning balance	$	36		$	46
Additions based on tax positions related to the current year	10			10
Additions for tax positions of prior years	3			25
Reductions based on tax positions related to the current year	(10		)	(16		)
Reductions for tax positions of prior years	(8		)	(23		)
Statute of limitations	(2		)	(3		)
Settlements	—			(2		)
Interest and penalties	—			(1		)
Ending balance	$	29		$	36