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Variable Interest Entities (Notes) | 3 Months Ended
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Mar. 31, 2014
Variable interest Entities [Abstract] |
Variable Interest Entities | VARIABLE INTEREST ENTITIES PGE has determined that it is the primary beneficiary of two variable interest entities (VIEs) and, therefore, consolidates the VIEs within the Company’s condensed consolidated financial statements as of March 31, 2014. Both arrangements were formed for the sole purpose of designing, developing, constructing, owning, maintaining, operating, and financing photovoltaic solar power facilities located on real property owned by third parties, and selling the energy generated by the facilities. PGE is the Managing Member in each of the Limited Liability Companies (LLCs), holding less than 1% equity interest in each entity, and a financial institution is the Investor Member, holding more than 99% equity interest in each entity. PGE has determined that its interests in these VIEs contain the obligation to absorb the variability of the entities that could potentially be significant to the VIEs, and the Company has the power to direct the activities that most significantly affect the entities’ economic performance. Determining whether PGE is the primary beneficiary of a VIE is complex, subjective, and requires the use of judgments and assumptions. Significant judgments and assumptions made by PGE in determining it is the primary beneficiary of these LLCs include the following: i) PGE has the expertise to own and operate electric generating facilities and is authorized to operate the LLCs pursuant to the operating agreements, and, therefore, PGE has control over the most significant activities of the LLCs; ii) PGE expects to own 100% of the LLCs shortly after five years have elapsed from when the facility was placed in service, at which time the facilities will have approximately 75% of their estimated useful life remaining; and iii) based on projections prepared in accordance with the operating agreements, PGE expects to absorb a majority of any expected losses of the LLCs. Included in PGE’s condensed consolidated balance sheets as of March 31, 2014 and December 31, 2013 are LLC net assets of $5 million, consisting primarily of Electric utility plant, net, with $1 million of Cash and cash equivalents. These assets can only be used to settle the obligations of the consolidated VIEs.

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