NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Restrictions on cash and cash equivalents

The following table presents the line items and amounts of cash, cash equivalents, and restricted cash reported in the balance sheet and reconciles their sum to the cash flow statement:

	Years Ended December 31,
(in millions)	2019		2018		2017
Cash and Cash Equivalents	$	10	$	138	$	38
Restricted Cash included in:
Investments and Other Property	16		14		11
Current Assets—Other	2		1		1
Total Cash, Cash Equivalents, and Restricted Cash	$	28	$	153	$	50

Allowance for doubtful accounts

The change in the balance of the Allowance for Doubtful Accounts included in Accounts Receivable, Net on the Consolidated Balance Sheets is summarized as follows:

	Years Ended December 31,
(in millions)	2019			2018			2017
Beginning of Period	$	5		$	5		$	5
Additions Charged to Cost and Expense	4			3			3
Write-offs	(3		)	(3		)	(3		)
End of Period	$	6		$	5		$	5

AFUDC rates

The average AFUDC rates on regulated construction expenditures are included in the table below:

	2019		2018		2017
Average AFUDC Rates	7.86	%	7.12	%	7.31	%

Summary of average annual depreciation rates for all utility plants

Below are the summarized average annual depreciation rates for all utility plant:

	2019		2018		2017
Average Annual Depreciation Rates	3.08	%	3.13	%	2.97	%

Schedule of renewable energy credit

The table below summarizes the balance of TEP's RECs that are included in Regulatory and Other Assets—Other on the Consolidated Balance Sheets:

	December 31,
(in millions)	2019			2018
Beginning of Period	$	55		$	42
Purchased	45			45
Used for Compliance	(37		)	(32		)
End of Period	$	63		$	55