Property, Plant and Equipment, Net

6 Months Ended

Jun. 30, 2014

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

(3) Property, Plant and Equipment, Net

Property, plant and equipment, net consists of the following (in millions):

		As of
		June 30,			December 31,
	Depreciable Life	2014			2013
Property, plant and equipment in service	5-75 years	$	25,764		$	24,868
Accumulated depreciation and amortization		(7,912		)	(7,686		)
Net property, plant and equipment in service		17,852			17,182
Construction work-in-progress		783			1,325
Total property, plant and equipment, net		$	18,635		$	18,507

As a result of PacifiCorp's recent depreciation study approved by its state regulatory commissions, PacifiCorp revised its depreciation rates effective January 1, 2014. The approved depreciation rates resulted in an increase in depreciation expense of $8 million for the three-month period ended June 30, 2014 as compared to the three-month period ended June 30, 2013, and $17 million for the six-month period ended June 30, 2014 as compared to the six-month period ended June 30, 2013.