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Filing UE - 181042

Company: Pacific Power & Light Company
DBA:
Filing Type: Petition for Accounting Order
Case Status: Closed
Dates (Opened & Effective): 12/24/2018 & 07/03/2024
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.
Date File Link Document Type Description File Size
04/11/2019 UE-181042 Order 01.pdf Order - Final Order 01, Order Granting Accounting Petition 23,882 KB
04/11/2019 181042-POS.pdf Order - Final Order 01, Order Granting Accounting Petition 27,050 KB