SUPPLEMENTAL CASH FLOW INFORMATION

12 Months Ended

Dec. 31, 2021

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

SUPPLEMENTAL CASH FLOW INFORMATION

CASH TRANSACTIONS

	Years Ended December 31,
(in millions)	2021		2020		2019
Interest Paid, Net of Amounts Capitalized	$	76	$	76	$	80
Income Tax Refunds (1)	—		(14)		(14)

(1)TEP received refunds of AMT credit carryforwards in 2020 and 2019. See Note 14 for additional information regarding AMT.

NON-CASH TRANSACTIONS

Other significant non-cash investing and financing activities that resulted in recognition of assets and liabilities but did not result in cash receipts or payments were as follows:

	Years Ended December 31,
(in millions)	2021		2020		2019
Accrued Capital Expenditures	$	38	$	26	$	40
Asset Retirement Obligations Increase (Decrease) (1)	34		(12)		26
Renewable Energy Credits	3		3		3
Operating Leases (2)	—		1		8
Finance Leases	—		—		67
Net Cost of Removal Increase (Decrease) (3)	(41)		(34)		(10)

(1)The non-cash additions to AROs and related capitalized assets represent a revision of estimated asset retirement cost due to changes in timing and amount of expected future cash flows.

(2)In 2019, TEP adopted accounting guidance that requires lessees to recognize a lease liability and a right-of-use asset for all leases with a lease term greater than 12 months. TEP applied the transition provisions of the new standard as of the adoption date and did not retrospectively adjust prior periods.

(3)Represents an accrual for future cost of retirement net of salvage values that does not impact earnings. See Note 1 for additional information related to new depreciation rates approved as part of the 2020 Rate Order.