Regulatory Matters	12 Months Ended
Dec. 31, 2021
Regulatory Matters [Abstract]
REGULATORY MATTERS	2. REGULATORY MATTERS Regulatory Assets and Liabilities Recognition of regulatory assets and liabilities and the periods over which they are to be recovered or refunded through rate regulation reflect the decisions of the PUCT. Components of our regulatory assets and liabilities and their remaining recovery periods as of December 31, 2021 are provided in the table below. Amounts not earning a return through rate regulation are noted. Remaining Rate Recovery/Amortization Period at At December 31, December 31, 2021 2021 2020 Regulatory assets: Employee retirement liability (a)(b)(c) To be determined $ 328 $ 672 Employee retirement costs being amortized 6 years 193 227 Employee retirement costs incurred since the last rate review period (b) To be determined 99 67 Self-insurance reserve (primarily storm recovery costs) being amortized 6 years 223 266 Self-insurance reserve incurred since the last rate review period (primarily storm related) (b) To be determined 373 256 Debt reacquisition costs Lives of related debt 19 25 Under-recovered AMS costs 6 years 128 149 Energy efficiency performance bonus (a) 1 year or less 31 14 Wholesale distribution substation service To be determined 75 55 Unrecovered expenses related to COVID-19 To be determined 35 27 Recoverable deferred income taxes - net Various 16 9 Uncollectible payments from REPs (b) To be determined 9 -Other regulatory assets Various 18 12 Total regulatory assets 1,547 1,779 Regulatory liabilities: Estimated net removal costs Lives of related assets 1,348 1,262 Excess deferred taxes Primarily over lives of related assets 1,442 1,508 Over-recovered wholesale transmission service expense (a) 1 year or less 7 52 Unamortized gain on reacquisition of debt Lives of related debt 26 27 Employee retirement costs over-recovered since last rate review period (b) To be determined 39 -Other regulatory liabilities Various 14 6 Total regulatory liabilities 2,876 2,855Net regulatory assets (liabilities) $ (1,329) $ (1,076)____________(a)Not earning a return in the regulatory rate-setting process.(b)Recovery/refund is specifically authorized by statute or by the PUCT, subject to reasonableness review.(c)Represents unfunded liabilities recorded in accordance with pension and OPEB accounting standards. PUCT Project No. 50664 Issues Related to the State of Disaster for the Coronavirus Disease 2019 In March 2020, the PUCT issued an order in PUCT Project No. 50664, Issues Related to the State of Disaster for the Coronavirus Disease 2019, authorizing transmission and distribution utilities to use a regulatory asset accounting mechanism and a subsequent process to seek future recovery of expenses resulting from the effects of the COVID-19 pandemic. Since then, we have been recording incremental costs incurred by Oncor resulting from the effects of the COVID-19 pandemic, including costs relating to the implementation of our pandemic response plan, as a regulatory asset. We recorded $35 million and $21 million, at December 31, 2021 and 2020, respectively, with respect to this regulatory asset. For more information on regulatory assets and liabilities, see Note 1.

Regulatory Matters

12 Months Ended

Dec. 31, 2021

2. REGULATORY MATTERS Regulatory Assets and Liabilities Recognition of regulatory assets and liabilities and the periods over which they are to be recovered or refunded through rate regulation reflect the decisions of the PUCT. Components of our regulatory assets and liabilities and their remaining recovery periods as of December 31, 2021 are provided in the table below. Amounts not earning a return through rate regulation are noted. Remaining Rate Recovery/Amortization Period at At December 31, December 31, 2021 2021 2020 Regulatory assets: Employee retirement liability (a)(b)(c) To be determined $ 328 $ 672 Employee retirement costs being amortized 6 years 193 227 Employee retirement costs incurred since the last rate review period (b) To be determined 99 67 Self-insurance reserve (primarily storm recovery costs) being amortized 6 years 223 266 Self-insurance reserve incurred since the last rate review period (primarily storm related) (b) To be determined 373 256 Debt reacquisition costs Lives of related debt 19 25 Under-recovered AMS costs 6 years 128 149 Energy efficiency performance bonus (a) 1 year or less 31 14 Wholesale distribution substation service To be determined 75 55 Unrecovered expenses related to COVID-19 To be determined 35 27 Recoverable deferred income taxes - net Various 16 9 Uncollectible payments from REPs (b) To be determined 9 -Other regulatory assets Various 18 12 Total regulatory assets 1,547 1,779 Regulatory liabilities: Estimated net removal costs Lives of related assets 1,348 1,262 Excess deferred taxes Primarily over lives of related assets 1,442 1,508 Over-recovered wholesale transmission service expense (a) 1 year or less 7 52 Unamortized gain on reacquisition of debt Lives of related debt 26 27 Employee retirement costs over-recovered since last rate review period (b) To be determined 39 -Other regulatory liabilities Various 14 6 Total regulatory liabilities 2,876 2,855Net regulatory assets (liabilities) $ (1,329) $ (1,076)____________(a)Not earning a return in the regulatory rate-setting process.(b)Recovery/refund is specifically authorized by statute or by the PUCT, subject to reasonableness review.(c)Represents unfunded liabilities recorded in accordance with pension and OPEB accounting standards. PUCT Project No. 50664 Issues Related to the State of Disaster for the Coronavirus Disease 2019 In March 2020, the PUCT issued an order in PUCT Project No. 50664, Issues Related to the State of Disaster for the Coronavirus Disease 2019, authorizing transmission and distribution utilities to use a regulatory asset accounting mechanism and a subsequent process to seek future recovery of expenses resulting from the effects of the COVID-19 pandemic. Since then, we have been recording incremental costs incurred by Oncor resulting from the effects of the COVID-19 pandemic, including costs relating to the implementation of our pandemic response plan, as a regulatory asset. We recorded $35 million and $21 million, at December 31, 2021 and 2020, respectively, with respect to this regulatory asset. For more information on regulatory assets and liabilities, see Note 1.