Property, Plant and Equipment (Notes)

6 Months Ended

Jun. 30, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY, PLANT, AND EQUIPMENT

The following table sets forth the major classifications of property, plant, and equipment and accumulated depreciation of continuing operations:

	June 30,				December 31,
In thousands	2020		2019		2019
NW Natural:
NGD plant in service	$	3,404,145	$	3,193,121	$	3,302,049
NGD work in progress	90,903		75,045		84,965
Less: Accumulated depreciation	1,040,616		997,111		1,017,931
NGD plant, net	2,454,432		2,271,055		2,369,083
Other plant in service	64,317		63,385		63,513
Other construction work in progress	5,342		5,454		5,548
Less: Accumulated depreciation	19,144		18,650		18,662
Other plant, net	50,515		50,189		50,399
Total property, plant, and equipment	$	2,504,947	$	2,321,244	$	2,419,482
Other (NW Holdings):
Other plant in service	$	44,195	$	18,806	$	20,671
Less: Accumulated depreciation	2,539		424		1,254
Other plant, net	$	41,656	$	18,382	$	19,417
NW Holdings:
Total property, plant, and equipment	$	2,546,603	$	2,339,626	$	2,438,899
NW Natural and NW Holdings:
Capital expenditures in accrued liabilities	$	31,847	$	32,923	$	32,502

NW Holdings

Other plant balances include long-lived assets associated with water and wastewater utility operations and non-regulated activities not held by NW Natural or its subsidiaries.

NW Natural

Other plant balances include long-lived assets not related to NGD.

In May 2019, NW Natural placed its North Mist gas storage expansion project into service and commenced storage services to the facility's single customer, Portland General Electric (PGE). Under U.S. GAAP, this agreement is classified as a sales-type lease and qualifies for regulatory accounting deferral treatment. Accordingly, the project was de-recognized from property, plant and equipment upon lease commencement and the investment balance is presented net of the current portion of scheduled billings within assets under sales-type leases on the consolidated balance sheets. A total of $146.0 million was de-recognized from plant on the lease commencement date. See Note 6 for information regarding leases, including North Mist.