XML 59 R30.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Regulatory Assets and Liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Regulatory Assets and Liabilities Disclosure [Abstract] |
Regulatory Assets | Components of regulatory assets:
(Millions of Dollars) |  | See Note(s) |  | Remaining Amortization Period |  | Dec. 31, 2018 |  | Dec. 31, 2017
Regulatory Assets |  |  |  |  |  | Current |  | Non- current |  | Current |  | Non- current
Pension and retiree medical obligations |  | 11 |  |  | Various |  | $ | 87 |  |  | $ | 1,500 |  |  | $ | 91 |  |  | $ | 1,499 |
Net AROs (a) |  | 1, 12 |  |  | Plant lives |  | — |  |  | 452 |  |  | — |  |  | 301 |
Excess deferred taxes - TCJA |  | 7 |  |  | Various |  | — |  |  | 296 |  |  | — |  |  | 254 |
Recoverable deferred taxes on AFUDC recorded in plant |  |  |  | Plant lives |  | — |  |  | 264 |  |  | — |  |  | 244 |
Environmental remediation costs |  | 1, 12 |  |  | Various |  | 17 |  |  | 155 |  |  | 16 |  |  | 165 |
Depreciation differences |  |  |  | One to thirteen years |  | 18 |  |  | 107 |  |  | 20 |  |  | 69 |
Benson biomass PPA termination and asset purchase |  |  |  | Ten years |  | 10 |  |  | 86 |  |  | — |  |  | — |
Contract valuation adjustments (b) |  | 1, 10 |  |  | Term of related contract |  | 17 |  |  | 77 |  |  | 21 |  |  | 93 |
Laurentian biomass PPA termination |  |  |  | Five years |  | 18 |  |  | 73 |  |  | — |  |  | — |
Purchased power contract costs |  |  |  | Term of related contract |  | 4 |  |  | 63 |  |  | 3 |  |  | 67 |
PI EPU |  |  |  | Sixteen years |  | 3 |  |  | 56 |  |  | 3 |  |  | 58 |
Losses on reacquired debt |  |  |  | Term of related debt |  | 4 |  |  | 44 |  |  | 5 |  |  | 48 |
State commission adjustments |  |  |  | Plant lives |  | 1 |  |  | 29 |  |  | 1 |  |  | 29 |
Conservation programs (c) |  | 1 |  |  | One to two years |  | 42 |  |  | 28 |  |  | 50 |  |  | 32 |
Property tax |  |  |  | Various |  | 14 |  |  | 10 |  |  | 8 |  |  | 24 |
Nuclear refueling outage costs |  | 1 |  |  | One to two years |  | 37 |  |  | 14 |  |  | 49 |  |  | 20 |
Deferred purchased natural gas and electric energy costs |  |  |  | One to three years |  | 57 |  |  | 13 |  |  | 21 |  |  | 13 |
Renewable resources and environmental initiatives |  |  |  | One to two years |  | 39 |  |  | 9 |  |  | 48 |  |  | 10 |
Sales true up and revenue decoupling |  |  |  | One to two years |  | 38 |  |  | 7 |  |  | 37 |  |  | 12 |
Gas pipeline inspection and remediation costs |  |  |  | One to two years |  | 28 |  |  | 3 |  |  | 24 |  |  | 12 |
Other |  |  |  | Various |  | 30 |  |  | 40 |  |  | 27 |  |  | 55 |
Total regulatory assets |  |  |  |  |  | $ | 464 |  |  | $ | 3,326 |  |  | $ | 424 |  |  | $ | 3,005 |
(a) Includes amounts recorded for future recovery of AROs, less amounts recovered through nuclear decommissioning accruals and gains from decommissioning investments. (b) Includes the fair value of certain long-term PPAs used to meet energy capacity requirements and valuation adjustments on natural gas commodity purchases. (c) Includes costs for conservation programs, as well as incentives allowed in certain jurisdictions.
Regulatory Liabilities | Components of regulatory liabilities:
(Millions of Dollars) |  | See Note(s) |  | Remaining Amortization Period |  | Dec. 31, 2018 |  | Dec. 31, 2017
Regulatory Liabilities |  |  |  |  |  | Current |  | Non- current |  | Current |  | Non- current
Deferred income tax adjustments and TCJA refunds (a) |  | 7 |  | Various |  | $ | 157 |  |  | $ | 3,715 |  |  | $ | — |  |  | $ | 3,790 |
Plant removal costs |  | 1, 12 |  | Plant lives |  | — |  |  | 1,175 |  |  | — |  |  | 1,131 |
Effects of regulation on employee benefit costs (b) |  |  |  | Various |  | — |  |  | 137 |  |  | — |  |  | 46 |
Renewable resources and environmental initiatives |  |  |  | Various |  | 9 |  |  | 54 |  |  | 19 |  |  | 60 |
ITC deferrals (c) |  | 1 |  | Various |  | — |  |  | 40 |  |  | — |  |  | 23 |
Deferred electric, natural gas and steam production costs |  |  |  | Less than one year |  | 102 |  |  | — |  |  | 104 |  |  | — |
Contract valuation adjustments (d) |  | 1, 10 |  | Less than one year |  | 26 |  |  | — |  |  | 30 |  |  | — |
Conservation programs (e) |  | 1 |  | Less than one year |  | 36 |  |  | — |  |  | 23 |  |  | — |
DOE settlement |  |  |  | Less than one year |  | 19 |  |  | — |  |  | 18 |  |  | — |
Other |  |  |  | Various |  | 87 |  |  | 66 |  |  | 45 |  |  | 33 |
Total regulatory liabilities (f) |  |  |  |  |  | $ | 436 |  |  | $ | 5,187 |  |  | $ | 239 |  |  | $ | 5,083 |
(a) | Includes the revaluation of recoverable/regulated plant ADIT and revaluation impact of non-plant ADIT due to the TCJA.
(b) | Includes regulatory amortization and certain TCJA benefits approved by the CPUC to offset the PSCo prepaid pension asset at Dec. 31, 2018.
(c) | Includes impact of lower federal tax rate due to the TCJA.
(d) | Includes the fair value of certain long-term PPAs used to meet energy capacity requirements and valuation adjustments on natural gas commodity purchases.
(e) | Includes costs for conservation programs, as well as incentives allowed in certain jurisdictions.
(f) | Revenue subject to refund of $29 million and $15 million for 2018 and 2017, respectively, is included in other current liabilities.

X
- References No definition available. + Details
Name: | us-gaap_RegulatoryAssetsAndLiabilitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration