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NEW ACCOUNTING STANDARDS NEW ACCOUNTING STANDARDS (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | Upon adoption of ASU 2017-07, our Consolidated Statements of Operations were impacted as follows:
IMPACT FROM ADOPTION OF ASU 2017-07
(Dollars in millions)
| Years ended December 31,
| 2017 |  | 2016
| As previously reported |  | Effect of adoption |  | As adjusted |  | As previously reported |  | Effect of adoption |  | As adjusted
Sempra Energy: |  |  |  |  |  |  |  |  |  |  |
Operation and maintenance | $ | 3,117 |  |  | $ | (21 | ) |  | $ | 3,096 |  |  | $ | 2,970 |  |  | $ | 6 |  |  | $ | 2,976 |
Other income, net | 254 |  |  | (21 | ) |  | 233 |  |  | 132 |  |  | 6 |  |  | 138 |
SDG&E: |  |  |  |  |  |  |  |  |  |  |
Operation and maintenance | $ | 1,020 |  |  | $ | 4 |  |  | $ | 1,024 |  |  | $ | 1,048 |  |  | $ | 14 |  |  | $ | 1,062 |
Total operating expenses | 3,763 |  |  | 4 |  |  | 3,767 |  |  | 3,263 |  |  | 14 |  |  | 3,277 |
Operating income | 713 |  |  | (4 | ) |  | 709 |  |  | 990 |  |  | (14 | ) |  | 976 |
Other income, net | 66 |  |  | 4 |  |  | 70 |  |  | 50 |  |  | 14 |  |  | 64 |
SoCalGas: |  |  |  |  |  |  |  |  |  |  |
Operation and maintenance | $ | 1,479 |  |  | $ | (5 | ) |  | $ | 1,474 |  |  | $ | 1,385 |  |  | $ | 6 |  |  | $ | 1,391 |
Total operating expenses | 3,163 |  |  | (5 | ) |  | 3,158 |  |  | 2,914 |  |  | 6 |  |  | 2,920 |
Operating income | 622 |  |  | 5 |  |  | 627 |  |  | 557 |  |  | (6 | ) |  | 551 |
Other income, net | 36 |  |  | (5 | ) |  | 31 |  |  | 32 |  |  | 6 |  |  | 38 |
The following table shows the expected (decrease) increase on our balance sheets at January 1, 2019 from adoption of the lease standard.
EXPECTED IMPACT FROM ADOPTION OF THE LEASE STANDARD
(Dollars in millions)
|  | Sempra Energy Consolidated |  | SDG&E |  | SoCalGas
Other current assets |  | $ | (68 | ) |  | $ | — |  |  | $ | — |
Property, plant and equipment, net |  | (147 | ) |  | — |  |  | — |
Right-of-use assets – operating leases |  | 623 |  |  | 130 |  |  | 116 |
Deferred income taxes |  | (3 | ) |  | — |  |  | — |
Other current liabilities |  | 81 |  |  | 20 |  |  | 23 |
Long-term debt |  | (138 | ) |  | — |  |  | — |
Deferred credits and other |  | 445 |  |  | 110 |  |  | 93 |
Retained earnings |  | 17 |  |  | — |  |  | — |
The following table shows the expected increase (decrease) from adoption of the lease standard on our balance sheet at January 1, 2019.
EXPECTED IMPACT FROM ADOPTION OF THE LEASE STANDARD
(Dollars in millions)
Right-of-use assets – operating leases |  | $ | 191 |
Deferred income taxes |  | (3 | )
Property, plant and equipment, net(1) |  | (147 | )
Other current liabilities |  | 3 |
Long-term debt |  | (138 | )
Other long-term liabilities |  | 159 |
Retained earnings(2) |  | 17 |
(1) | Included in Other Assets.
(2) | Included in Shareholders’ Equity.
Upon adoption of ASU 2017-07, our Condensed Statements of Operations were impacted as follows:
IMPACT FROM ADOPTION OF ASU 2017-07
(Dollars in millions)
| Years ended December 31,
| 2017 |  | 2016
| As previously reported | Effect of adoption | As adjusted |  | As previously reported | Effect of adoption | As adjusted
Sempra Energy: |  |  |  |  |  |  |
Operation and maintenance | $ | (87 | ) | $ | 7 |  | $ | (80 | ) |  | $ | (81 | ) | $ | 5 |  | $ | (76 | )
Other income (expense), net | 107 |  | (7 | ) | 100 |  |  | (2 | ) | (5 | ) | (7 | )

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