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Employee Benefit Plans
6 Months Ended
Jun. 30, 2021
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 PeriodsSix-Month Periods
Ended June 30,Ended June 30,
 2021202020212020
Pension:
Service cost$$$15 $
Interest cost18 23 38 46 
Expected return on plan assets(36)(35)(69)(70)
Net amortization13 17 
Net periodic benefit credit$(3)$— $(3)$— 
Other postretirement:
Service cost$$$$
Interest cost10 10 
Expected return on plan assets(6)(7)(11)(16)
Net amortization(1)(3)(2)(4)
Net periodic benefit cost (credit)$$(3)$$(6)

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 $13 million, respectively, during 2021. As of June 30, 2021, $7 million and $6 million of contributions had been made to the domestic pension and other postretirement benefit plans, respectively.
Foreign Operations

Net periodic benefit credit for the United Kingdom pension plan included the following components (in millions):
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
 2021202020212020
 
Service cost$$$$
Interest cost10 15 20 
Expected return on plan assets(28)(25)(56)(50)
Net amortization14 11 28 21 
Net periodic benefit credit$(3)$— $(5)$(1)

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 £50 million during 2021. As of June 30, 2021, £14 million, or $19 million, of contributions had been made to the United Kingdom pension plan.
PAC  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit Plans
Net periodic benefit cost (credit) for the pension and other postretirement benefit plans included the following components (in millions):
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Pension:
Service cost$— $— $— $— 
Interest cost14 18 
Expected return on plan assets(14)(14)(27)(28)
Net amortization10 
Net periodic benefit credit$(2)$(1)$(3)$(1)
Other postretirement:
Service cost$$$$
Interest cost
Expected return on plan assets(2)(3)(4)(7)
Net amortization— — — — 
Net periodic benefit cost (credit)$$— $$(1)
Amounts other than the service cost for pension and other postretirement benefit plans are recorded in Other, net in the Consolidated Statements of Operations. Employer contributions to the pension and other postretirement benefit plans are expected to be $4 million and $1 million, respectively, during 2021. As of June 30, 2021, $2 million of contributions had been made to the pension plans.
MEC  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit PlansMidAmerican Energy sponsors a noncontributory defined benefit pension plan covering a majority of all employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc. MidAmerican Energy also sponsors certain postretirement healthcare and life insurance benefits covering substantially all retired employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc.
Net periodic benefit cost (credit) for the plans of MidAmerican Energy and the aforementioned affiliates included the following components (in millions):
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Pension:
Service cost$$$10 $
Interest cost11 12 
Expected return on plan assets(10)(10)(19)(20)
Net amortization
Net periodic benefit cost (credit)$$(2)$$(5)
Other postretirement:
Service cost$$$$
Interest cost
Expected return on plan assets(3)(3)(5)(6)
Net amortization(1)(2)(2)(3)
Net periodic benefit (credit) cost$— $(3)$$(4)

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 $12 million, respectively, during 2021. As of June 30, 2021, $4 million and $6 million of contributions had been made to the pension and other postretirement benefit plans, respectively.
MidAmerican Funding, LLC  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit PlansRefer to Note 7 of MidAmerican Energy's Notes to Financial Statements.
NPC  
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 receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):
As of
June 30,December 31,
20212020
Qualified Pension Plan:
Other non-current assets$10 $
Non-Qualified Pension Plans:
Other current liabilities(1)(1)
Other long-term liabilities(9)(9)
Other Postretirement Plans:
Other non-current assets
SPPC  
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 receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):
As of
June 30,December 31,
20212020
Qualified Pension Plan:
Other non-current assets$29 $26 
Non-Qualified Pension Plans:
Other current liabilities(1)(1)
Other long-term liabilities(8)(8)
Other Postretirement Plans:
Other long-term liabilities(14)(13)
EEGH  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit Plans
Prior to the GT&S Transaction, certain Eastern Energy Gas employees not represented by collective bargaining units were covered by the Dominion Energy Pension Plan, a defined benefit pension plan sponsored by DEI that provides benefits to multiple DEI subsidiaries. As participating employers, Eastern Energy Gas was subject to DEI's funding policy, which was to contribute annually an amount that is in accordance with the Employee Retirement Income Security Act of 1974. Also prior to the GT&S Transaction, pension benefits for Eastern Energy Gas employees represented by collective bargaining units were provided by a separate plan that provides benefits to employees of both EGTS and Hope Gas, Inc. ("Hope"). Subsequent to the GT&S Transaction, Eastern Energy Gas employees are covered by the MidAmerican Energy Company ("MidAmerican Energy") Pension Plan, similar to the DEI plan.

Prior to the GT&S Transaction, certain retiree healthcare and life insurance benefits for Eastern Energy Gas employees not represented by collective bargaining units were covered by the Dominion Energy Retiree Health and Welfare Plan, a plan sponsored by DEI that provides certain retiree healthcare and life insurance benefits to multiple DEI subsidiaries. Also prior to the GT&S Transaction, retiree health and life insurance benefits for Eastern Energy Gas employees represented by collective bargaining units were covered by a separate other postretirement benefit plan that provides benefits to both EGTS and Hope. Subsequent to the GT&S Transaction, Eastern Energy Gas employees are covered by the MidAmerican Energy Retiree Health and Welfare plan, similar to the DEI plan.
Net periodic benefit credit for the pension and other postretirement benefit plans included the following components (in millions):
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Pension:
Service cost$— $$— $
Interest cost— — 
Expected return on plan assets— (14)— (28)
Net amortization— — 
Net periodic benefit credit$— $(8)$— $(16)
Other Postretirement:
Service cost$— $— $— $
Interest cost— — 
Expected return on plan assets— (5)— (10)
Net amortization— — — (1)
Net periodic benefit credit$— $(4)$— $(8)