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Property, Plant and Equipment, Net (Notes)
 12 Months Ended
Dec. 31, 2019
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
 
2019
 
2018
Regulated assets:
 
 
 
 
 
Utility generation, transmission and distribution systems
5-80 years
 
$
81,127

 
$
76,707

Interstate natural gas pipeline assets
3-80 years
 
8,165

 
7,524

 
 
 
89,292

 
84,231

Accumulated depreciation and amortization
 
 
(26,353
)
 
(25,894
)
Regulated assets, net
 
 
62,939

 
58,337

 
 
 
 
 
 
Nonregulated assets:
 
 
 
 
 
Independent power plants
5-30 years
 
6,983

 
6,826

Other assets
3-30 years
 
1,834

 
1,424

 
 
 
8,817

 
8,250

Accumulated depreciation and amortization
 
 
(2,183
)
 
(1,610
)
Nonregulated assets, net
 
 
6,634

 
6,640

 
 
 
 
 
 
Net operating assets
 
 
69,573

 
64,977

Construction work-in-progress
 
 
3,732

 
3,110

Property, plant and equipment, net
 
 
$
73,305

 
$
68,087



Construction work-in-progress includes $3.6 billion and $2.9 billion as of December 31, 2019 and 2018, respectively, related to the construction of regulated assets.
MidAmerican Funding, LLC and Subsidiaries [Domain]  
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 $3 million and $24 million as of December 31, 2019 and 2018, respectively, and related accumulated depreciation and amortization of $1 million and $12 million as of December 31, 2019 and 2018, respectively, which, as of December 31, 2018, consisted primarily of a corporate aircraft owned by MHC. In 2019, MHC transferred the aircraft by dividend to MidAmerican Funding, which transferred it to BHE.
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
 
2019
 
2018
 
 
 
 
 
 
Utility plant in service:
 
 
 
 
 
Generation
20-70 years
 
$
15,687

 
$
13,727

Transmission
52-75 years
 
2,124

 
1,934

Electric distribution
20-75 years
 
4,095

 
3,672

Natural gas distribution
29-75 years
 
1,820

 
1,724

Utility plant in service
 
 
23,726

 
21,057

Accumulated depreciation and amortization
 
 
(6,139
)
 
(5,941
)
Utility plant in service, net
 
 
17,587

 
15,116

Nonregulated property, net:
 
 
 
 
 
Nonregulated property gross
20-50 years
 
7

 
7

Accumulated depreciation and amortization
 
 
(1
)
 
(1
)
Nonregulated property, net
 
 
6

 
6

 
 
 
17,593

 
15,122

Construction work-in-progress
 
 
782

 
1,035

Property, plant and equipment, net
 
 
$
18,375

 
$
16,157



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:
 
2019
 
2018
 
2017
 
 
 
 
 
 
Electric
3.1
%
 
2.9
%
 
2.6
%
Natural gas
2.8
%
 
2.8
%
 
2.7
%
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
 
2019
 
2018
Utility Plant:
 
 
 
 
 
Generation
14 - 67 years
 
$
12,509

 
$
12,606

Transmission
58 - 75 years
 
6,482

 
6,357

Distribution
20 - 70 years
 
7,307

 
7,030

Intangible plant(1)
5 - 75 years
 
1,016

 
970

Other
5 - 60 years
 
1,449

 
1,436

Utility plant in service
 
 
28,763

 
28,399

Accumulated depreciation and amortization
 
 
(9,803
)
 
(10,034
)
Utility plant in service, net
 
 
18,960

 
18,365

Other non-regulated, net of accumulated depreciation and amortization
46 years
 
10

 
10

Plant, net
 
 
18,970

 
18,375

Construction work-in-progress
 
 
2,003

 
1,195

Property, plant and equipment, net
 
 
$
20,973

 
$
19,570


(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 3.3%, 3.5% and 2.9% for the years ended December 31, 2019, 2018 and 2017, respectively, including the impacts of accelerated depreciation for Oregon’s share of certain wind equipment retired as a result of wind repowering projects placed into service in 2019 and accelerated depreciation for Utah’s share of certain thermal plant units in 2018.

PacifiCorp filed a depreciation study in 2018 with all of its state public utility commissions, except the California Public Utilities Commission. PacifiCorp is currently working with the commissions and interested parties and anticipates revised depreciation rates to be effective January 1, 2021.

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 dedicated 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 $156 million as of December 31, 2019 and 2018, and accumulated depreciation of $132 million and $127 million as of December 31, 2019 and 2018, 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
 
2019
 
2018
Utility plant:
 
 
 
 
 
Generation
30 - 55 years
 
$
3,541

 
$
3,720

Distribution
20 - 65 years
 
3,567

 
3,411

Transmission
45 - 70 years
 
1,444

 
1,439

General and intangible plant
5 - 65 years
 
741

 
716

Utility plant
 
 
9,293

 
9,286

Accumulated depreciation and amortization
 
 
(2,951
)
 
(2,966
)
Utility plant, net
 
 
6,342

 
6,320

Other non-regulated, net of accumulated depreciation and amortization
45 years
 
1

 
1

Plant, net
 
 
6,343

 
6,321

Construction work-in-progress
 
 
195

 
97

Property, plant and equipment, net
 
 
$
6,538

 
$
6,418



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, 2019, 2018 and 2017 was 3.3%, 3.2%, and 3.2%, respectively. Nevada Power is required to file a utility plant depreciation study every six years as a companion filing with the triennial general rate review filings.

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

In January 2018, Nevada Power revised its electric depreciation rates based on the results of a new depreciation study performed in 2017, the most significant impact of which was shorter estimated useful lives at the Navajo Generating Station and longer average service lives for various other utility plant groups. The net effect of these changes approximately increased depreciation and amortization expense by $7 million annually, based on depreciable plant balances at the time of the change.
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
 
2019
 
2018
Utility plant:
 
 
 
 
 
Electric generation
25 - 60 years
 
$
1,133

 
$
1,132

Electric distribution
20 - 100 years
 
1,669

 
1,568

Electric transmission
50 - 100 years
 
840

 
812

Electric general and intangible plant
5 - 70 years
 
178

 
185

Natural gas distribution
35 - 70 years
 
417

 
403

Natural gas general and intangible plant
5 - 70 years
 
14

 
14

Common general
5 - 70 years
 
338

 
321

Utility plant
 
 
4,589

 
4,435

Accumulated depreciation and amortization
 
 
(1,629
)
 
(1,583
)
Utility plant, net
 
 
2,960

 
2,852

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

 
5

Plant, net
 
 
2,962

 
2,857

Construction work-in-progress
 
 
113

 
90

Property, plant and equipment, net
 
 
$
3,075

 
$
2,947



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, 2019, 2018 and 2017 was 3.1%, 3.1% 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 review filings.

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