1.0.0.3 false LONG-LIVED ASSETS 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 Assets Held for Sale and Long-lived Assets Disclosure 1 us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock 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>Assets Held for Sale<br />We classify assets as held for sale when management approves and commits to a formal plan to actively market an asset for sale and we expect the sale to close within the next twelve months. Upon classifying an asset as held for sale, we record the asset at the lower of its carrying value or its estimated fair value reduced for selling costs. We cease to record depreciation expense on an asset when it is classified as held for sale.<br />During 2008, management approved and committed to a formal plan to dispose of certain Sempra Generation assets, recorded at December 31, 2009 and 2008 as follows:</p><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" style="border-bottom: 1px solid #000000;" align="left" width="183"><i>(Dollars in millions)</i></td><td width="86" align="center" colspan="2" style="border-bottom: 1px solid #000000;" height="17"> </td></tr><tr><td height="17" style="border-top: 1px solid #000000;" align="left" width="183">Gas turbine</td><td height="17" style="border-top: 1px solid #000000;" align="left" width="22">$</td><td height="17" style="border-top: 1px solid #000000;" align="right" width="64"> 34 </td></tr><tr><td height="17" width="183" align="left">Steam turbine</td><td height="17" width="22" align="left"> </td><td height="17" width="64" align="right"> 6 </td></tr><tr><td height="17" width="183" align="left">Emission reduction credits</td><td height="17" style="border-bottom: 1px solid #000000;" align="left" width="22"> </td><td height="17" style="border-bottom: 1px solid #000000;" align="right" width="64"> 1 </td></tr><tr><td height="18" style="border-bottom: 3px solid #000000;" align="left" width="183"> </td><td height="18" style="border-top: 1px solid #000000;border-bottom: 3px solid #000000;" align="left" width="22">$</td><td height="18" style="border-top: 1px solid #000000;border-bottom: 3px solid #000000;" align="right" width="64"> 41 </td></tr></table><p>We classified these assets as held for sale as of December 31, 2009 and 2008. They are included in Other Current Assets on the Consolidated Balance Sheets. For the years ended December 31, 2009 and 2008, there was no impairment of the assets held for sale nor do the assets held for sale generate operating income. We continue to evaluate the assets in our total portfolio for whether events or circumstances have occurred that may affect recoverability or estimated useful life, and continue to pursue disposal of our assets held for sale.</p><p>Long-Lived Assets <br />We periodically evaluate whether events or circumstances have occurred that may affect the recoverability or the estimated useful lives of long-lived assets, the definition of which includes intangible assets subject to amortization, but does not include unconsolidated subsidiaries. Impairment of long-lived assets occurs when the estimated future undiscounted cash flows are less than the carrying amount of the assets. If that comparison indicates that the assets' carrying value may not be recoverable, the impairment is measured based on the difference between the carrying amount and the fair value of the assets. This evaluation is performed at the lowest level for which separately identifiable cash flows exist. <br />In the second quarter of 2009, we recorded a $132 million pretax write-off related to certain assets at one of Sempra Pipelines & Storage’s Liberty Gas Storage natural gas storage projects. This amount is recorded as Write-off of Long-lived Assets on our Consolidated Statement of Operations for the year ended December 31, 2009. Sempra Pipelines & Storage owns 75 percent of the partnership that is developing the project. Our partner's 25-percent share of the pretax charge is $33 million, which is included in (Earnings) Losses Attributable to Noncontrolling Interests on our Consolidated Statement of Operations for the year ended December 31, 2009. The impact to our net income and to our earnings is $97 million and $64 million, respectively, for the year ended December 31, 2009. In September 2009, the members of the partnership unanimously voted to proceed with the abandonment of the assets that were written off.</p></div> Assets Held for SaleWe classify assets as held for sale when management approves and commits to a formal plan to actively market an asset for sale and we false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true