Employee Benefit Plans

6 Months Ended

Jun. 30, 2019

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

Domestic Operations

Net periodic benefit cost (credit) for the domestic pension and other postretirement benefit plans included the following components (in millions):

	Three-Month Periods						Six-Month Periods
	Ended June 30,						Ended June 30,
	2019			2018			2019			2018
Pension:
Service cost	$	4		$	5		$	8		$	10
Interest cost	28			26			55			52
Expected return on plan assets	(39		)	(41		)	(77		)	(82		)
Net amortization	7			7			16			15
Net periodic benefit cost (credit)	$	—		$	(3	)	$	2		$	(5	)
Other postretirement:
Service cost	$	3		$	3		$	5		$	5
Interest cost	8			6			14			12
Expected return on plan assets	(10		)	(12		)	(20		)	(22		)
Net amortization	(1		)	(3		)	(3		)	(6		)
Net periodic benefit credit	$	—		$	(6	)	$	(4	)	$	(11	)

Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the domestic pension and other postretirement benefit plans are expected to be $13 million and $1 million, respectively, during 2019. As of June 30, 2019, $6 million and $- million of contributions had been made to the domestic pension and other postretirement benefit plans, respectively.

Foreign Operations

Net periodic benefit cost for the United Kingdom pension plan included the following components (in millions):

	Three-Month Periods						Six-Month Periods
	Ended June 30,						Ended June 30,
	2019			2018			2019			2018
Service cost	$	4		$	5		$	8		$	10
Interest cost	13			14			26			28
Expected return on plan assets	(25		)	(26		)	(50		)	(53		)
Settlement	—			24			—			24
Net amortization	9			14			18			29
Net periodic benefit cost	$	1		$	31		$	2		$	38

Amounts other than the service cost for the United Kingdom pension plan are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the United Kingdom pension plan are expected to be £44 million during 2019. As of June 30, 2019, £22 million, or $28 million, of contributions had been made to the United Kingdom pension plan.

PacifiCorp [Member]

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

Net periodic benefit credit for the pension and other postretirement benefit plans included the following components (in millions):

	Three-Month Periods						Six-Month Periods
	Ended June 30,						Ended June 30,
	2019			2018			2019		2018
Pension:
Service cost	$	—		$	—		—		—
Interest cost	11			10			22		21
Expected return on plan assets	(16		)	(18		)	(33	)	(36	)
Net amortization	3			4			6		7
Net periodic benefit credit	$	(2	)	$	(4	)	(5	)	(8	)
Other postretirement:
Service cost	$	1		$	1		1		1
Interest cost	3			3			6		6
Expected return on plan assets	(5		)	(6		)	(10	)	(11	)
Net amortization	—			(2		)	—		(3	)
Net periodic benefit credit	$	(1	)	$	(4	)	(3	)	(7	)

Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the pension and other postretirement benefit plans are expected to be $4 million and $- million, respectively, during 2019. As of June 30, 2019, $2 million and $- million of contributions had been made to the pension and other postretirement benefit plans, respectively.

MidAmerican Energy Company [Member]

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

MidAmerican Energy sponsors a noncontributory defined benefit pension plan covering a majority of all employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc. MidAmerican Energy also sponsors certain postretirement healthcare and life insurance benefits covering substantially all retired employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc.

Net periodic benefit (credit) cost for the plans of MidAmerican Energy and the aforementioned affiliates included the following components (in millions):

	Three-Month Periods						Six-Month Periods
	Ended June 30,						Ended June 30,
	2019			2018			2019			2018
Pension:
Service cost	$	1		$	2		$	3		$	4
Interest cost	8			7			15			14
Expected return on plan assets	(11		)	(11		)	(21		)	(22		)
Net amortization	—			—			—			1
Net periodic benefit credit	$	(2	)	$	(2	)	$	(3	)	$	(3	)
Other postretirement:
Service cost	$	2		$	2		$	3		$	3
Interest cost	3			2			5			4
Expected return on plan assets	(3		)	(4		)	(6		)	(7		)
Net amortization	(1		)	(1		)	(2		)	(2		)
Net periodic benefit cost (credit)	$	1		$	(1	)	$	—		$	(2	)

Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Statements of Operations. Employer contributions to the pension and other postretirement benefit plans are expected to be $7 million and $1 million, respectively, during 2019. As of June 30, 2019, $3 million and $- million of contributions had been made to the pension and other postretirement benefit plans, respectively.

MidAmerican Funding, LLC and Subsidiaries [Domain]

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

Refer to Note 7 of MidAmerican Energy's Notes to Financial Statements.

Nevada Power Company [Member]

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

Nevada Power is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Nevada Power. Amounts attributable to Nevada Power were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts payable to NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):

	As of
	June 30,		December 31,
	2019		2018
Qualified Pension Plan:
Other long-term liabilities	$	26	$	26
Non-Qualified Pension Plans:
Other current liabilities	1		1
Other long-term liabilities	9		9
Other Postretirement Plans:
Other long-term liabilities	1		1

Sierra Pacific Power Company [Member]

Defined Benefit Plan Disclosure [Line Items]

Employee Benefit Plans

Employee Benefit Plans

Sierra Pacific is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of Sierra Pacific. Amounts attributable to Sierra Pacific were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts payable to NV Energy are included on the Balance Sheets and consist of the following (in millions):

	As of
	June 30,		December 31,
	2019		2018
Qualified Pension Plan:
Other long-term liabilities	$	18	$	19
Non-Qualified Pension Plans:
Other current liabilities	1		1
Other long-term liabilities	7		7
Other Postretirement Plans:
Other long-term liabilities	13		13