Employee Benefit Plans

3 Months Ended

Mar. 31, 2015

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

(5) Employee Benefit Plans

Net periodic benefit cost for the pension and other postretirement benefit plans included the following components (in millions):

	Three-Month Periods
	Ended March 31,
	2015			2014
Pension:
Service cost	$	1		$	1
Interest cost	13			14
Expected return on plan assets	(19		)	(19		)
Net amortization	10			8
Net periodic benefit cost	$	5		$	4
Other postretirement:
Service cost	$	1		$	1
Interest cost	4			7
Expected return on plan assets	(6		)	(8		)
Net amortization	(1		)	1
Net periodic benefit cost	$	(2	)	$	1

Employer contributions to the pension and other postretirement benefit plans are expected to be $4 million and $- million, respectively, during 2015. As of March 31, 2015, $1 million and $- million of contributions had been made to the pension and other postretirement benefit plans, respectively.

Multiemployer Pension Plan

PacifiCorp believes it is probable that its subsidiary, Energy West Mining Company, will withdraw from the United Mine Workers of America 1974 Pension Plan. As a result, PacifiCorp recorded its best estimate of the withdrawal obligation in December 2014 and deferred the portion of the obligation considered probable of recovery to a regulatory asset. In the event of withdrawal, Energy West Mining Company may elect to make a lump sum payment or annual installment payments to settle the withdrawal obligation. PacifiCorp is seeking recovery of the withdrawal obligation from its customers as part of its December 2014 regulatory filings associated with its Utah mine disposition transaction.