1.0.0.3 false INCOME TAXES POLICY false 1 $ false false 2 Notes to Consolidated Financial Statements 0 sre_NotesToConsolidatedFinancialStatementsAbstract sre false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Income Taxes Accounting Policy Disclosure 1 us-gaap_IncomeTaxPolicyTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div style="font-size:12pt"><p>Income Taxes<br />Income tax expense includes current and deferred income taxes from operations during the year. We record deferred income taxes for temporary differences between the book and the tax bases of assets and liabilities. Investment tax credits from prior years are amortized to income by the Sempra Utilities over the estimated service lives of the properties as required by the CPUC, and represent regulatory liabilities. At Sempra Global and Parent, investment tax credits and other credits, mainly low-income housing and synthetic fuels tax credits in 2007, are recognized in income as earned. <br />The Sempra Utilities and Mobile Gas recognize <br /></p><ul><li>regulatory assets to offset deferred tax liabilities if it is probable that the amounts will be recovered from customers; and <br /></li><li>regulatory liabilities to offset deferred tax assets if it is probable that the amounts will be returned to customers. <br /></li></ul><p>We currently do not record deferred income taxes for undistributed earnings of our non-U.S. subsidiaries. <br />When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position we take has to have at least a "more likely than not" chance of being sustained (based on the position&#8217;s technical merits) upon challenge by the respective authorities. The term "more likely than not" means a likelihood of more than 50 percent. Otherwise, we may not recognize any of the potential tax benefit associated with the position. We recognize a benefit for a tax position that meets the "more likely than not" criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution.<br />Unrecognized tax benefits involve management&#8217;s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows. <br />We provide additional information about income taxes in Note 8.</p></div> Income TaxesIncome tax expense includes current and deferred income taxes from operations during the year. We record deferred income taxes for temporary false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true