v2.4.0.6
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2011
Derivative Instruments [Abstract]  
Schedule of Notional Amounts of Outstanding Derivative Positions
As of December 31, 2011 and 2010, the net forward notional buy (sell) position of our outstanding commodity and interest rate swap contracts that did not qualify under the normal purchase normal sale exemption were as follows (in millions):
Derivative Instruments
 
Notional Amounts
 
2011
 
2010
Power (MWh)
 
(21
)
 
(50
)
Natural gas (MMBtu)
 
(200
)
 
31

Interest rate swaps(1)
 
$
5,639

 
$
6,171

____________
(1)
Approximately $4.1 billion and $3.3 billion at December 31, 2011 and 2010, respectively, related to variable rate debt that was converted to fixed rate debt in 2011 and 2010.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value
The following tables present the fair values of our net derivative instruments recorded on our Consolidated Balance Sheets by location and hedge type at December 31, 2011 and 2010 (in millions):
 
December 31, 2011
  
Interest Rate
Swaps
 
Commodity
Instruments
 
Total
Derivative
Instruments
Balance Sheet Presentation
 
 
 
 
 
Current derivative assets
$

 
$
1,051

 
$
1,051

Long-term derivative assets
10

 
103

 
113

Total derivative assets
$
10

 
$
1,154

 
$
1,164

 
 
 
 
 
 
Current derivative liabilities
$
166

 
$
978

 
$
1,144

Long-term derivative liabilities
154

 
125

 
279

Total derivative liabilities
$
320

 
$
1,103

 
$
1,423

Net derivative assets (liabilities)
$
(310
)
 
$
51

 
$
(259
)

 
December 31, 2010
 
Interest Rate
Swaps
 
Commodity
Instruments
 
Total
Derivative
Instruments
Balance Sheet Presentation
 
 
 
 
 
Current derivative assets
$

 
$
725

 
$
725

Long-term derivative assets
4

 
166

 
170

Total derivative assets
$
4

 
$
891

 
$
895

 
 
 
 
 
 
Current derivative liabilities
$
197

 
$
521

 
$
718

Long-term derivative liabilities
174

 
196

 
370

Total derivative liabilities
$
371

 
$
717

 
$
1,088

Net derivative assets (liabilities)
$
(367
)
 
$
174

 
$
(193
)
Derivative Instrument by Accounting Designation
 
December 31, 2011
 
December 31, 2010
 
Fair Value
of Derivative
Assets
 
Fair Value
of Derivative
Liabilities
 
Fair Value
of Derivative
Assets
 
Fair Value
of Derivative
Liabilities
Derivatives designated as cash flow hedging instruments:
 
 
 
 
 
 
 
Interest rate swaps
$
10

 
$
149

 
$
2

 
$
143

Commodity instruments
51

 
18

 
161

 
52

Total derivatives designated as cash flow hedging instruments
$
61

 
$
167

 
$
163

 
$
195

 
 
 
 
 
 
 
 
Derivatives not designated as hedging instruments:
 
 
 
 
 
 
 
Interest rate swaps
$

 
$
171

 
$
2

 
$
228

Commodity instruments
1,103

 
1,085

 
730

 
665

Total derivatives not designated as hedging instruments
$
1,103

 
$
1,256

 
$
732

 
$
893

Total derivatives
$
1,164

 
$
1,423

 
$
895

 
$
1,088

Realized Unrealized Gain Loss by Instrument
The following tables detail the components of our total mark-to-market activity for both the net realized gain (loss) and the net unrealized gain (loss) recognized from our derivative instruments not designated as hedging instruments and where these components were recorded on our Consolidated Statements of Operations for the years ended December 31, 2011, 2010 and 2009 (in millions):
 
 
2011
 
2010
 
2009
Realized gain (loss)
 
 
 
 
 
Interest rate swaps
$
(193
)
 
$
(31
)
 
$
(32
)
Commodity derivative instruments
143

 
114

 
37

Total realized gain (loss)
$
(50
)
 
$
83

 
$
5

 
 
 
 
 
 
Unrealized gain (loss)(1)
 
 
 
 
 
Interest rate swaps
$
55

 
$
(199
)
 
$
8

Commodity derivative instruments
(25
)
 
143

 
79

Total unrealized gain (loss)
$
30

 
$
(56
)
 
$
87

Total mark-to-market activity, net
$
(20
)
 
$
27

 
$
92


___________
(1)
In addition to changes in market value on derivatives not designated as hedges, changes in unrealized gain (loss) also includes de-designation of interest rate swap cash flow hedges and related reclassification from AOCI into income, hedge ineffectiveness and adjustments to reflect changes in credit default risk exposure.
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location
 
2011
 
2010
 
2009
Realized and unrealized gain (loss)
 
 
 
 
 
Power contracts included in operating revenues
$
(20
)
 
$
(19
)
 
$
7

Natural gas contracts included in fuel and purchased energy expense
138

 
276

 
109

Interest rate swaps included in interest expense
7

 
(7
)
 
(24
)
Loss on interest rate derivatives
(145
)
 
(223
)
 

Total mark-to-market activity, net
$
(20
)
 
$
27

 
$
92

Derivatives Designated as Hedges
The following table details the effect of our net derivative instruments that qualified for hedge accounting treatment and are included in OCI and AOCI for the years ended December 31, 2011 and 2010 (in millions):
 
 
Gains (Loss) Recognized  in
OCI (Effective Portion)
 
Gain (Loss) Reclassified  from
AOCI into Income (Effective
Portion)(2)
 
Gain (Loss) Reclassified from
AOCI into Income  (Ineffective
Portion)
 
2011
 
2010
 
2011
 
2010
 
2011
 
2010
Interest rate swaps
$
(23
)
 
$
193

 
$
(138
)
(3) 
$
(389
)
(4) 
$
(1
)
 
$

Commodity derivative instruments
(71
)
 
(27
)
 
163

(1) 
248

(1) 
(2
)
 

Total
$
(94
)
 
$
166

 
$
25

 
$
(141
)
  
$
(3
)
 
$

____________
(1)
Included in operating revenues and fuel and purchased energy expense on our Consolidated Statement of Operations.
(2)
Cumulative cash flow hedge losses, net of tax, remaining in AOCI were $172 million and $122 million at December 31, 2011 and 2010, respectively. Our other components of AOCI were not material at December 31, 2011 and 2010.
(3)
Reclassification of losses from OCI to earnings consisted of $32 million in losses from the reclassification of interest rate contracts due to settlement, $15 million in losses from terminated interest rate contracts due to the repayment of project debt in 2011, and $91 million in losses from existing interest rate contracts reclassified from OCI into earnings due to the refinancing of variable rate First Lien Credit Facility term loans.
(4)
Reclassification of losses from OCI to earnings consisted of $183 million in losses from the reclassification of interest rate contracts due to settlement and $206 million in losses from interest rate contracts reclassified from OCI into earnings due to the refinancing of variable rate First Lien Credit Facility term loans.