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Initial Filing

Filing UE - 181042

Company: Pacific Power & Light Company
DBA:
Filing Type: Petition for Accounting Order
Case Status: Closed
Dates (Opened & Effective): 12/24/2018 & 11/25/2024
Summary: Petition for an Accounting Order allowing Pacific Power to (1) defer the impacts associated with pension events (such as pension settlements), and (2) amortize the impact of pension events over the same period used to amortize the underlying pension-related regulatory assets or liabilities. The purpose of this filing is to smooth the effect of pension events, given that recent revisions to Accounting Standards Codification 715 would otherwise require the company to recognize the impact of pension events immediately, rather than over a period of years.

 

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Document Type Date Description
Initial Filing 12/24/2018 Petition for an Order Approving Deferred Accounting and Accounting Order Related to Non-Contributory Defined Benefit Pension Plans, on behalf of Pacific Power & Light Company, from Ariel Son. (via web portal)