Employee Benefit plans (Notes)

3 Months Ended

Mar. 31, 2015

Compensation and Retirement Disclosure [Abstract]

The Company is a participant in benefit plans sponsored by NV Energy. The NV Energy Retirement Plan includes a qualified pension plan ("Qualified Pension Plan") and a supplemental executive retirement plan and a restoration plan (collectively, "Non‑Qualified Pension Plans") that provide pension benefits for eligible employees. The NV Energy Comprehensive Welfare Benefit and Cafeteria Plan provides certain postretirement health care and life insurance benefits for eligible retirees ("Other Postretirement Plans") on behalf of the Company. Amounts attributable to the Company were allocated from NV Energy based upon the current, or in the case of retirees, previous, employment location. Offsetting regulatory assets and liabilities have been recorded related to the amounts not yet recognized as a component of net periodic benefit costs that will be included in regulated rates. Net periodic benefit costs not included in regulated rates are included in accumulated other comprehensive loss, net.

Amounts receivable from (payable to) NV Energy are included on the Consolidated Balance Sheets and consist of the following (in millions):



	As of
	March 31,		December 31,
	2015		2014
Qualified Pension Plan -
Other long-term liabilities	(13	)	(13	)

Non-Qualified Pension Plans:
Other current liabilities	(1	)	(1	)
Other long-term liabilities	(10	)	(10	)

Other Postretirement Plans -
Other long-term liabilities	(34	)	(33	)

- Definition

The entire disclosure for pension and other postretirement benefits.

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SIERRA PACIFIC POWER CO 10-Q