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USD ($)

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margin-bottom:3pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;We &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;are &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;require&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;d&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; by applicable GAAP&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;to&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;: &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;/p&gt;&lt;ul&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;recognize an asset for a plan&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s overfunded status or a liability for a plan&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s underfunded status in the statement of financial position;&lt;/font&gt;&lt;/li&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;measure a plan&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s assets and its obligations that determine its funded status as of the end of the fiscal year (with limited exceptions); and&lt;/font&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p style='margin-top:0pt; margin-bottom:9pt'&gt;&lt;/p&gt;&lt;ul&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;recognize changes in the funded status of a defined benefit postretirement plan in the year in which the changes occur. Generally, those changes are reported in &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;other &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;comprehensive income and as a separate component of shareholders&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; equity.&lt;/font&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p style='margin-top:0pt; margin-bottom:6pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;The information presented below covers the employee benefit plans of Sempra Energy and its principal subsidiaries. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:6pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;Sempra Energy has funded and unfunded noncontributory defined benefit plans, including separate plans for SDG&amp;amp;E and SoCalGas, which together cover substantially all employees and Sempra Energy&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s board of directors. The plans&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; generally&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; provide defined benefits based on years of service and either final average or career salary.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:6pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;Sempra Energy also has other postretirement benefit plans&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; (PBOP)&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;, including separate plans for SDG&amp;amp;E and SoCalGas, which together cover substantially all employees and Sempra Energy&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s board of directors. The life insurance plans are both contributory and noncontributory&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;,&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; and the health-care plans are contributory. Participants&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; contributions are adjusted annually. Other postretirement benefits include medical benefits for retirees&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; spouses. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:3pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;Pension and other postretirement benefits costs and obligations are dependent on assumptions used in calculating &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;such amo&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;unts. These assumptions include&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;/p&gt;&lt;ul&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;discount rates &lt;/font&gt;&lt;/li&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;expected return on plan assets&lt;/font&gt;&lt;/li&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;health-care cost trend rates&lt;/font&gt;&lt;/li&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;mortality rates&lt;/font&gt;&lt;/li&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;compensation increase rates&lt;/font&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p style='margin-top:0pt; margin-bottom:9pt'&gt;&lt;/p&gt;&lt;ul&gt;&lt;li style="margin-left:9.35px;list-style:square;"&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;payout elections (lump sum or annuity)&lt;/font&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p style='margin-top:0pt; margin-bottom:6pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:0px;"&gt;We review t&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;hese assumptions on an annual basis prior to the beginning of each year and update&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; them as&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; appropriate. We consider current market conditions, including interest rates, in making these assumptions. We use a December 31 measurement date for all of our plans.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:6pt'&gt;&amp;#160;&lt;/p&gt;</NonNumbericText><NonNumericTextHeader>We are required by applicable GAAP to: recognize an asset for a plan's overfunded status or a liability for a plan's underfunded status in the statement of</NonNumericTextHeader><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios></Cell></Cells><OriginalInstanceReportColumns /><Unit>Other</Unit><ElementDataType>us-types:textBlockItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>No definition available.</ElementDefenition><ElementReferences>No authoritative reference available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><IsEPS>false</IsEPS><Label>Employee Benefit Plans, Policy</Label></Row></Rows><Footnotes /><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows><ReportName>EMPLOYEE BENEFIT PLANS (Policies)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>false</HasCustomUnits><SharesShouldBeRounded>true</SharesShouldBeRounded></InstanceReport>
