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Property, Plant and Equipment, Net (Notes)
 12 Months Ended
Dec. 31, 2015
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following as of December 31 (in millions):
 
Depreciable
 
 
 
 
 
Life
 
2015
 
2014
Regulated assets:
 
 
 
 
 
Utility generation, transmission and distribution systems
5-80 years
 
$
69,248

 
$
64,645

Interstate natural gas pipeline assets
3-80 years
 
6,755

 
6,660

 
 
 
76,003

 
71,305

Accumulated depreciation and amortization
 
 
(22,682
)
 
(21,447
)
Regulated assets, net
 
 
53,321

 
49,858

 
 
 
 
 
 
Nonregulated assets:
 
 
 
 
 
Independent power plants
5-30 years
 
4,751

 
4,362

Other assets
3-30 years
 
875

 
673

 
 
 
5,626

 
5,035

Accumulated depreciation and amortization
 
 
(805
)
 
(839
)
Nonregulated assets, net
 
 
4,821

 
4,196

 
 
 
 
 
 

Net operating assets
 
 
58,142

 
54,054

Construction work-in-progress
 
 
2,627

 
5,194

Property, plant and equipment, net
 
 
$
60,769

 
$
59,248



Construction work-in-progress includes $2.3 billion and $4.3 billion as of December 31, 2015 and 2014, respectively, related to the construction of regulated assets.

PacifiCorp revised its depreciation rates effective January 1, 2014 based on results of a depreciation study approved by its state regulatory commissions. The approved depreciation rates resulted in an increase in depreciation expense of $35 million for the year ended December 31, 2014 as compared to the year ended December 31, 2013.

During the third quarter of 2013, MidAmerican Energy revised its depreciation rates for certain electric generating facilities based on the results of a new depreciation study. The new rates reflect longer estimated useful lives for wind-powered generating facilities placed in-service in 2011 and 2012 and a lower accrual rate for the cost of removal regulatory liability related to coal-fueled generating facilities. The effect of this change was to reduce depreciation and amortization expense by $20 million in 2013 and $49 million annually based on depreciable plant balances at the time of the change. Effective January 1, 2014, MidAmerican Energy revised depreciation rates for certain electric generating facilities based on the results of its 2013 Iowa electric retail rate case. The new depreciation rates reflect longer estimated useful lives for certain generating facilities. The effect of this change was to reduce depreciation and amortization expense by $50 million annually based on depreciable plant balances at the time of the change.
MidAmerican Funding LLC [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

Refer to Note 3 of MidAmerican Energy's Notes to Financial Statements. In addition to MidAmerican Energy's property, plant and equipment, net, MidAmerican Funding had nonregulated property gross of $22 million as of December 31, 2015 and 2014 and related accumulated depreciation and amortization of $8 million as of December 31, 2015 and 2014, which consisted primarily of a corporate aircraft owned by MHC.
MidAmerican Energy Company [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

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

 
Depreciable Life
 
2015
 
2014
 
 
 
 
 
 
Utility plant in service:
 
 
 
 
 
Generation
20-100 years
 
$
10,404

 
$
9,351

Transmission
52-70 years
 
1,305

 
1,142

Electric distribution
20-70 years
 
3,059

 
2,933

Gas distribution
28-70 years
 
1,507

 
1,432

Utility plant in service
 
 
16,275

 
14,858

Accumulated depreciation and amortization
 
 
(5,229
)
 
(4,954
)
Utility plant in service, net
 
 
11,046

 
9,904

Nonregulated property, net:
 
 
 
 
 
Nonregulated property gross
5-45 years
 
15

 
14

Accumulated depreciation and amortization
 
 
(5
)
 
(5
)
Nonregulated property, net
 
 
10

 
9

 
 
 
11,056

 
9,913

Construction work in progress
 
 
667

 
606

Property, plant and equipment, net
 
 
$
11,723

 
$
10,519



Nonregulated property includes land, computer software and other assets not recoverable for regulated utility purposes.

The average depreciation and amortization rates applied to depreciable utility plant for the years ended December 31 were as follows:
 
2015
 
2014
 
2013
 
 
 
 
 
 
Electric
3.0
%
 
2.8
%
 
3.3
%
Gas
2.9
%
 
2.8
%
 
2.8
%


During the third quarter of 2013, MidAmerican Energy revised its depreciation rates for certain electric generating facilities based on the results of a new depreciation study. The new rates reflect longer estimated useful lives for wind-powered generating facilities placed in service in 2011 and 2012 and a lower accrual rate for the cost of removal regulatory liability related to coal-fueled generating facilities. The effect of this change was to reduce depreciation and amortization expense by $20 million in 2013 and $49 million annually based on depreciable plant balances at the time of the change. Effective January 1, 2014, MidAmerican Energy revised depreciation rates for certain electric generating facilities based on the results of its 2013 Iowa electric retail rate case. The new depreciation rates reflect longer estimated useful lives for certain generating facilities. The effect of this change was to reduce depreciation and amortization expense by $50 million annually based on depreciable plant balances at the time of the change.
PacifiCorp [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

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

 
Depreciable Life
 
2015
 
2014
Property, plant and equipment:
 
 
 
 
 
Generation
10 - 67 years
 
$
12,164

 
$
11,932

Transmission
58 - 75 years
 
5,914

 
5,392

Distribution
20 - 70 years
 
6,408

 
6,197

Intangible plant(1)
5 - 62 years
 
875

 
879

Other
5 - 60 years
 
1,396

 
1,413

Property, plant and equipment in-service
 
 
26,757

 
25,813

Accumulated depreciation and amortization
 
 
(8,360
)
 
(8,026
)
Net property, plant and equipment in-service
 
 
18,397

 
17,787

Construction work-in-progress
 
 
629

 
932

Total property, plant and equipment, net
 
 
$
19,026

 
$
18,719


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

The average depreciation and amortization rate applied to depreciable property, plant and equipment was 2.9%, 3.0% and 2.8% for the years ended December 31, 2015, 2014 and 2013, respectively.

Depreciation Study

PacifiCorp revised its depreciation rates effective January 1, 2014 based on results of a depreciation study approved by its state regulatory commissions. The approved depreciation rates resulted in an increase in depreciation expense of $35 million for the year ended December 31, 2014 as compared to the year ended December 31, 2013.

Unallocated Acquisition Adjustments

PacifiCorp has unallocated acquisition adjustments that represent the excess of costs of the acquired interests in property, plant and equipment purchased from the entity that first devoted the assets to utility service over their net book value in those assets. These unallocated acquisition adjustments included in other property, plant and equipment had an original cost of $155 million and $143 million as of December 31, 2015 and 2014, respectively, and accumulated depreciation of $112 million and $107 million as of December 31, 2015 and 2014, respectively.
Nevada Power Company [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following as of December 31 (in millions):
 
Depreciable Life
 
2015
 
2014
Utility plant:
 
 
 
 
 
Generation
25 - 80 years
 
$
4,212

 
$
4,034

Distribution
20 - 65 years
 
3,118

 
3,018

Transmission
45 - 65 years
 
1,788

 
1,757

General and intangible plant
5 - 65 years
 
694

 
669

Utility plant
 
 
9,812

 
9,478

Accumulated depreciation and amortization
 
 
(2,971
)
 
(2,599
)
Utility plant, net
 
 
6,841

 
6,879

Other non-regulated, net of accumulated depreciation and amortization
5 - 65 years
 
2

 
4

Plant, net
 
 
6,843

 
6,883

Construction work-in-progress
 
 
153

 
120

Property, plant and equipment, net
 
 
$
6,996

 
$
7,003



Almost all of Nevada Power's plant is subject to the ratemaking jurisdiction of the PUCN and the FERC. Nevada Power's depreciation and amortization expense, as authorized by the PUCN, stated as a percentage of the depreciable property balances as of December 31, 2015, 2014 and 2013 was 3.0%, 3.3% and 3.3%, respectively. Nevada Power is required to file a utility plant depreciation study every six years as a companion filing with the triennial general rate case filings.

Construction work-in-progress is related to the construction of regulated assets.

Impairment of Regulated Assets Not In Rates

Nevada Power recorded an impairment charge of $29 million and $31 million in operating and maintenance on the Consolidated Statements of Operations for the years ended December 31, 2014 and 2013, respectively, related to the recovery of certain assets not currently in rates. Included in the 2014 impairment is $19 million related to the settlement of the 2014 general rate case. Impairment of regulated assets not in rates were not material in 2015.
Sierra Pacific Power Company [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Net [Text Block]
Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following as of December 31 (in millions):
 
Depreciable Life
 
2015
 
2014
Utility plant:
 
 
 
 
 
Electric generation
40 - 125 years
 
$
1,134

 
$
1,036

Electric distribution
20 - 70 years
 
1,382

 
1,321

Electric transmission
50 - 70 years
 
739

 
719

Electric general and intangible plant
5 - 65 years
 
139

 
123

Natural gas distribution
40 - 70 years
 
374

 
366

Natural gas general and intangible plant
8 - 10 years
 
13

 
13

Common general
5 - 65 years
 
265

 
234

Utility plant
 
 
4,046

 
3,812

Accumulated depreciation and amortization
 
 
(1,368
)
 
(1,300
)
Utility plant, net
 
 
2,678

 
2,512

Construction work-in-progress
 
 
88

 
128

Property, plant and equipment, net
 
 
$
2,766

 
$
2,640



All of Sierra Pacific's plant is subject to the ratemaking jurisdiction of the PUCN and the FERC. Sierra Pacific's depreciation and amortization expense, as authorized by the PUCN, stated as a percentage of the depreciable property balances as of December 31, 2015, 2014 and 2013 was 2.9%, 3.0% and 3.0%, respectively. Sierra Pacific is required to file a utility plant depreciation study every six years as a companion filing with the triennial general rate case filings.

Construction work-in-progress is related to the construction of regulated assets.
Impairment of Regulated Assets Not In Rates

Sierra Pacific recorded an impairment charge of $12 million and $4 million in operating and maintenance on the Consolidated Statements of Operations for the years ended December 31, 2014 and 2013, respectively, related to the recovery of certain assets not currently in rates. Included in the 2014 impairment is $8 million related to the settlement of the "companion filing" in the 2014 Nevada Power general rate case. Impairment of regulated assets not in rates were not material in 2015.