Balance Sheet Components (Tables)

The activity in the allowance for uncollectible accounts is as follows (in millions):



	Nine Months Ended September 30,
	2014			2013
Balance as of beginning of period	$	6		$	5
Provision, net	5			4
Amounts written off, less recoveries	(5		)	(4		)
Balance as of end of period	$	6		$	5

Other current assets consist of the following (in millions):



	September 30, 2014		December 31, 2013
Current deferred income tax asset	$	41	$	42
Prepaid expenses	25		38
Assets from price risk management activities	4		13
Margin deposits	5		9
Other	1		1
Other current assets	$	76	$	103

Electric utility plant, net consists of the following (in millions):



	September 30, 2014			December 31, 2013
Electric utility plant	$	7,277		$	7,095
Construction work-in-progress	1,141			508
Total cost	8,418			7,603
Less: accumulated depreciation and amortization	(2,865		)	(2,723		)
Electric utility plant, net	$	5,553		$	4,880

Regulatory assets and liabilities consist of the following (in millions):



	September 30, 2014					December 31, 2013
	Current			Noncurrent		Current			Noncurrent
Regulatory assets:
Price risk management	$	40		$	76	$	36		$	140
Pension and other postretirement plans	—			180		—			194
Deferred income taxes	—			85		—			76
Deferred broker settlements	4			—		12			1
Debt reacquisition costs	—			16		—			17
Deferred capital projects	4			19		16			18
Other	8			20		2			18
Total regulatory assets	$	56		$	396	$	66		$	464
Regulatory liabilities:
Asset retirement removal costs	$	—		$	791	$	—		$	747
Trojan decommissioning activities	—			57		—			41
Asset retirement obligations	—			40		—			39
Other	4			52		1			38
Total regulatory liabilities	$	4	^*	$	940	$	1	^*	$	865


*	Included in Accrued expenses and other current liabilities in the condensed consolidated balance sheets.

Accrued expenses and other current liabilities consist of the following (in millions):



	September 30, 2014		December 31, 2013
Accrued employee compensation and benefits	$	50	$	46
Accrued interest payable	37		23
Accrued taxes payable	37		21
Accrued dividends payable	23		22
Regulatory liabilities—current	4		1
Other	60		58
Total accrued expenses and other current liabilities	$	211	$	171

Components of net periodic benefit cost are as follows (in millions):



	Defined Benefit Pension Plan						Other Postretirement Benefits						Non-Qualified Benefit Plans
	2014			2013			2014			2013			2014		2013
Three Months Ended September 30:
Service cost	$	4		$	4		$	—		$	1		$	—	$	—
Interest cost	8			7			1			1			—		—
Expected return on plan assets	(9		)	(10		)	—			—			—		—
Amortization of net actuarial loss	4			6			—			—			—		—
Net periodic benefit cost	$	7		$	7		$	1		$	2		$	—	$	—

Nine Months Ended September 30:
Service cost	$	11		$	12		$	1		$	2		$	—	$	—
Interest cost	25			23			3			3			1		1
Expected return on plan assets	(29		)	(30		)	(1		)	(1		)	—		—
Amortization of prior service cost	—			—			1			1			—		—
Amortization of net actuarial loss	13			18			—			—			—		—
Net periodic benefit cost	$	20		$	23		$	4		$	5		$	1	$	1

The entire disclosure for pension and other postretirement benefits.