BALANCE SHEET COMPONENTS

Accounts Receivable, Net

Accounts receivable is net of an allowance for uncollectible accounts of $6 million as of December 31, 2014 and 2013. The following is the activity in the allowance for uncollectible accounts (in millions):



	Years Ended December 31,
	2014			2013			2012
Balance as of beginning of year	$	6		$	5		$	6
Increase in provision	6			6			6
Amounts written off, less recoveries	(6		)	(5		)	(7		)
Balance as of end of year	$	6		$	6		$	5

Trust Accounts

PGE maintains two trust accounts as follows:

Nuclear decommissioning trust—Reflects assets held in trust to cover general decommissioning costs and operation of the Independent Spent Fuel Storage Installation (ISFSI) at the Trojan nuclear power plant (Trojan), which was closed in 1993. The Nuclear decommissioning trust includes amounts collected from customers less qualified expenditures plus any realized and unrealized gains and losses on the investments held therein. In 2014 and 2013, the Company received $6 million and $44 million, respectively, from the settlement of a legal matter concerning costs associated with the operation of the ISFSI. Those funds were deposited into the Nuclear decommissioning trust. For additional information concerning the legal matter, see Note 7, Asset Retirement Obligations.

Non-qualified benefit plan trust—Reflects assets held in trust to cover the obligations of PGE’s non-qualified benefit plans and represents contributions made by the Company less qualified expenditures plus any realized and unrealized gains and losses on the investment held therein.

The trusts are comprised of the following investments as of December 31 (in millions):



	Nuclear Decommissioning Trust				Non-Qualified Benefit Plan Trust
	2014		2013		2014		2013
Cash equivalents	$	65	$	59	$	—	$	—
Marketable securities, at fair value:
Equity securities	—		—		6		8
Debt securities	25		23		—		1
Insurance contracts, at cash surrender value	—		—		26		26
	$	90	$	82	$	32	$	35

For information concerning the fair value measurement of those assets recorded at fair value held in the trusts, see Note 4, Fair Value of Financial Instruments.

Other Current Assets and Accrued Expenses and Other Current Liabilities

Other current assets and Accrued expenses and other current liabilities consist of the following (in millions):



	As of December 31,
	2014		2013
Other current assets:
Prepaid expenses	$	39	$	38
Current deferred income tax asset	33		42
Accrued sales tax refund related to Tucannon River Wind Farm	23		—
Margin deposits	11		9
Assets from price risk management activities	6		13
Other	3		1
	$	115	$	103
Accrued expenses and other current liabilities:
Regulatory liabilities—current	$	60	$	1
Accrued employee compensation and benefits	51		46
Accrued interest payable	26		23
Dividends payable	23		22
Accrued taxes payable	22		21
Other	54		58
	$	236	$	171