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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2019
Notes To Financial Statements [Abstract]  
Schedule of Other Nonoperating Income (Expense) [Table Text Block]
Pass through costs were as follows (in millions):
 
Year Ended December 31,
 
2019
 
2018
 
2017
Pass through costs
$
57

 
$
57

 
$
59
Restricted Fund Balances

Restricted fund balances are as follows (in millions):
 
 
As of December 31,
 
 
2019
 
2018
 
 
Current
 
Noncurrent
 
Current
 
Noncurrent
Debt service funds - principal
 
$
2

 
$
—

 
$
16

 
$
—

Debt service funds - interest
 
—

 
—

 
—

 
—

Total debt service funds
 
2

 
—

 
16

 
—

Revenue funds
 
3

 
—

 
4

 
—

Other funds
 
13

 
8

 
19

 
8

Total
 
$
18

 
$
8

 
$
39

 
$
8
Property, Plant and Equipment
Property, plant and equipment, net consisted of the following (in millions):
 
 
As of December 31,
 
 
2019
 
2018
Land
 
$
20

 
$
26

Facilities and equipment
 
4,463

 
4,367

Landfills (primarily for ash disposal)
 
78

 
75

Construction in progress
 
58

 
71

Total
 
4,619

 
4,539

Less: accumulated depreciation and amortization
 
(2,168
)
 
(2,025
)
Property, plant, and equipment — net
 
$
2,451

 
$
2,514
Summary of Asset Retirement Obligation Our asset retirement obligation is presented as follows (in millions):
 
 
As of December 31,
 
 
2019
 
2018
Beginning of period asset retirement obligation
 
$
29

 
$
26

Accretion expense(1)
 
2

 
3

Net change (2)
 
(3
)
 
—

Reclassification to assets held for sale
 
(2
)
 
—

End of period asset retirement obligation
 
26

 
29

Less: current portion
 
(4
)
 
(5
)
Noncurrent asset retirement obligation
 
$
22

 
$
24

 
(1)
Accretion expense is included in Plant operating expense in the consolidated statements of operations.
(2)
Comprised primarily of expenditures and settlements of the asset retirement obligation liability, net revisions based on current estimates of the liability and revised expected cash flows and life of the liability
AOCI, Net of Income Taxes
The changes in accumulated other comprehensive (loss) income are as follows (in millions):
 
Foreign Currency Translation
 
Pension and Other Postretirement Plan Unrecognized Net Gain
 
Net Unrealized Loss on Derivatives
 
Unrealized loss on intra-entity foreign currency transactions
 
Total
Balance at December 31, 2017
$
(17
)
 
$
2

 
$
(33
)
 
$
(7
)
 
$
(55
)
Other comprehensive (loss) income before reclassifications
(4
)
 
—

 
(6
)
 
3

 
(7
)
Amounts reclassified from accumulated other comprehensive loss
2

 
—

 
27

 
—

 
29

Net current period comprehensive (loss) income
(2
)
 
—

 
21

 
3

 
22

Balance at December 31, 2018
$
(19
)
 
$
2

 
$
(12
)
 
$
(4
)
 
$
(33
)
Cumulative effect change in accounting for ASU 2018-02 (see Note1)
—

 
1

 
—

 
—

 
1

Balance at January 1, 2019
(19
)
 
3

 
(12
)
 
(4
)
 
(32
)
Other comprehensive (loss) income before reclassifications
(5
)
 
—

 
4

 
(2
)
 
(3
)
Net current period comprehensive (loss) income
(5
)

—


4


(2
)
 
(3
)
Balance at December 31, 2019
$
(24
)
 
$
3

 
$
(8
)
 
$
(6
)
 
$
(35
)

Amount Reclassified from Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income Component
 
Year Ended December 31, 2018
 
Affected Line Item in the Consolidated Statement of Operations
 
 
 
 
 
Foreign currency translation
 
$
2

 
Gain (loss) on sale of assets (1)
Interest rate swap
 
27

 
Gain (loss) on sale of assets (1)
 
 
29

 
Total before tax
 
 
—

 
Tax benefit
Total reclassifications
 
$
29

 
Net of tax
(1) For additional information see, Note 3. New Business and Asset Management -Green Investment Group Limited (“GIG”) Joint Ventures-Dublin EfW.
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-02 Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The amendments in this update allow a reclassification from accumulated other comprehensive income ("AOCI") to retained earnings for adjustments to the tax effect of items in AOCI, that were originally recognized in other comprehensive income, related to the new statutory rate prescribed in the Tax Cuts and Jobs Act enacted on December 22, 2017, which reduced the US federal corporate tax rate from 35% to 21%. The amendments in this update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the US federal corporate income tax rate in the Tax Cuts and Jobs Act is recognized. Effective January 1, 2019, we adopted this standard and recorded a reclassification of AOCI to accumulated deficit totaling $1 million.

In February 2016, the FASB issued ASU 2016-02 Leases (Topic 842) which amended the standard for lease arrangements to increase transparency and comparability by providing additional information to users of financial statements regarding an entity's leasing activities. Subsequent to the issuance of Topic 842, the FASB clarified the standard through several ASUs; hereinafter the collection of lease standards is referred to as Accounting Standards Codification (“ASC") 842. The revised standard seeks to achieve this objective by requiring reporting entities to recognize lease assets and lease liabilities on the balance sheet for substantially all lease arrangements. The standard requires a modified retrospective basis adoption.

On January 1, 2019, we adopted ASC 842 using the modified retrospective method and recognized a right of use ("ROU") asset and liability in our condensed consolidated balance sheet in the amount of $57 million and $62 million, respectively, related to our operating leases where we are the lessee. There was no effect on our operating leases as lessor. Results for the year ended December 31, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the historic accounting guidance under ASC Topic 840, Leases.

As part of the adoption, we elected the package of practical expedients permitted under the transition guidance within the new standard, which, among other things, allowed us to:
 
1.
Continue to apply the ASC 840 guidance, including the disclosure requirements, in the comparative periods presented in the year of adoption, the hindsight practical expedient;
2.
Continue applying our current policy for accounting for land easements that existed as of, or expired before, January 1, 2019;
3.
Not separate non-lease components from lease components and instead to account for each separate lease component and the non-lease components associated with that lease component as a single lease component. We elected to apply this practical expedient to all underlying asset classes;
4.
Not apply the recognition requirements in ASC 842 to short-term leases; and
5.
Not record a right of use asset or right of use liability for leases with an asset or liability balance that would be considered immaterial.

Refer to Note 16. Leases for additional disclosures required by ASC 842.